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The Effect of Cultural Factors, Price, and Promotion on Purchasing Decisions Rene, Alberta Theresia; Mini, Florida; Fardina, Fransiska Irma
Journal of Applied Accounting and Sustainable Finance Vol. 1 No. 2 (2025): Agust 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/aasf.v1i2.88

Abstract

Abstract Purpose –  This study aims to examine the influence of cultural factors, price, and promotion on purchasing decisions. Design/methodology/approach – This research uses a quantitative approach. It was conducted using a questionnaire distributed to people in East Nusa Tenggara, especially in the Regency, with as many as 80 distributed via social media. Each questionnaire contained 76 statements for respondents to answer. To get the result of this research, I used PLS-SEM Version 3.0 Findings – Research limitations/implications – The findings reveal that culture has a positive and significant effect on purchasing decisions, price has a positive but insignificant effect on purchasing and promotion has a positive and significant effect on purchasing decisions. Each questionnaire contained 76 statements for respondents to answer. Research limitations/implications- This study introduces needs variables in purchasing decisions, especially experience and attitude, which provide new insight. However, the findings are limited to consumer behavior and product marketing, requiring further research.
The Effect of Environmental Performance, Intellectual Capital, Institutional Ownership on Corporate Profitability with Corporate Social Responsibility as a Moderating Variable Rene, Alberta; Mini, Florida; Kartika Ji’e, Ancelia
Journal of Applied Accounting and Sustainable Finance Vol. 2 No. 1 (2026): April 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/aasf.v2i1.144

Abstract

Purpose – This study aims to obtain empirical evidence on the influence of environmental performance, intellectual capital, and institutional ownership, on Corporate profitability. Design/methodology/approach – This study employs a quantitative research method using secondary data. The population consists of 73 infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sample comprises 34 infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the same period. The total number of observations in this study is 102. The hypothesis testing is conducted using multiple regression analysis with E-Views 9 software. Findings – The results of this study indicate that the environmental performance variable has a positive and significant effect on firm profitability. The intellectual capital variable has a negative and insignificant effect on firm profitability. The institutional environment has a positive and significant effect on firm profitability. Research limitations/implications – This study aims to provide information on firm profitability provides an overview of a company’s ability to generate profits efficiently.   JEL : 14, M41, G34, O34, L25