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Journal of Economic, Bussines and Accounting (COSTING)
Published by Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi
ISSN : 25975226     EISSN : 25975234     DOI : https://doi.org/10.31539
Core Subject : Economy,
Economics, Econometrics & Finance
COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. Economics: Public Economics, International Economics, Development Economics, Monetary Economics, Financial Economics, Game Theory. Business: Finance, Marketing, Human Resource Management, Strategic Management, Operations, Entrepreneurship, and Ethics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems. The mentioned areas above are just indicative, the Board of Editors is in principle welcoming rigorous articles that encompass scientific economics, Bussines and accounting fields on Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 4,417 Documents
 436   437   438   439   440 
PENGARUH GENDER DIVERSITY, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG Bulan Maura; Intan Nurbaiti Fawziah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/4sc9b134

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh gender diversity, profitabilitas, dan ukuran perusahaan terhadap audit report lag di perusahaan-perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia untuk periode 2021 hingga 2024. Penelitian ini didasari oleh adanya keterlambatan yang berulang dalam pengajuan laporan keuangan yang telah diaudit oleh perusahaan di sektor energi, meskipun sudah ada batas waktu pelaporan yang ditetapkan. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan menggunakan data sekunder yang diambil dari laporan tahunan dan laporan keuangan yang telah diaudit oleh perusahaan. Untuk pengambilan sampel dilakukan dengan metode purposive sampling, yang menghasilkan 51 perusahaan serta total 204 data observasi selama periode penelitian empat tahun. Data dianalisis menggunakan regresi panel dengan bantuan perangkat lunak EViews 12. Gender diversity diukur melalui proporsi direksi perempuan, profitabilitas diukur dengan return on assets, dan ukuran perusahaan dinilai dengan logaritma natural dari total aset. Temuan penelitian menunjukkan bahwa karakteristik internal perusahaan memiliki pengaruh signifikan terhadap ketepatan waktu penyelesaian audit. Perusahaan yang memiliki kualitas tata kelola yang baik, kinerja keuangan yang baik, dan kapasitas operasional yang besar cenderung menyelesaikan proses audit dengan lebih efisien, sehingga mengurangi keterlambatan dalam laporan audit. Penelitian ini memberikan kontribusi terhadap pengembangan literatur mengenai ketepatan waktu pelaporan keuangan, khususnya di sektor energi yang dikenal dengan kompleksitas operasional yang tinggi dan struktur tata kelola yang didominasi oleh laki-laki.  
ANALISIS RESIKO KEBOCORAN PIPA DISTRIBUSI AIR PADA PERUMDA GIRI TIRTA GRESIK MENGGUNAKAN METODE FMEA DAN FTA Romzy Bachtiar; Yanuar Pandu Negoro; Purwanto Purwanto
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/gqv4ep53

Abstract

Kebocoran pipa distribusi air merupakan permasalahan yang sering terjadi di PDAM Perumda Giri Tirta Gresik dan berdampak pada kehilangan air, gangguan pelayanan, serta peningkatan biaya operasional. Penelitian ini bertujuan untuk mengidentifikasi penyebab kebocoran, menentukan tingkat risiko, dan menelusuri akar penyebab kegagalan. Metode yang digunakan adalah Failure Mode and Effect Analysis (FMEA) untuk menentukan prioritas risiko berdasarkan nilai Risk Priority Number (RPN), serta Fault Tree Analysis (FTA) untuk menganalisis penyebab utama secara sistematis. Hasil penelitian menunjukkan bahwa kegagalan dengan nilai RPN tertinggi adalah kebocoran pada sambungan rumah (water meter) sebesar 336, diikuti oleh kebocoran akibat korosi pipa sebesar 324, dan retakan pipa akibat tekanan berlebih sebesar 252. Analisis FTA menunjukkan bahwa kebocoran dipengaruhi oleh faktor material, operasional, lingkungan, dan pemasangan. Upaya perbaikan yang disarankan meliputi peningkatan kualitas material, pengendalian tekanan air, perawatan berkala, serta perbaikan prosedur instalasi. Penelitian ini diharapkan dapat meningkatkan efisiensi dan keandalan sistem distribusi air.
THE INFLUENCE OF BRAND AMBASSADOR AND SOCIAL MEDIA MARKETING ON PURCHASE DECISIONS OF ORTUSEIGHT FUTSAL SHOES(CASE STUDY ON FUTSAL ATHLETES IN INDONESIA, MALAYSIA, AND THAILAND) Vita Wafiq Azizah; Ayuningtyas Yuli Hapsari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/qdyx3n65

Abstract

This study aims to analyze the influence of brand ambassador and social media marketing on the purchase decision of Ortuseight futsal shoes among futsal athletes in Indonesia, Malaysia, and Thailand. Using a quantitative approach, data were collected through an online survey of 100 futsal athletes in Indonesia, Malaysia, and Thailand who are familiar with or have used Ortuseight products. Multiple linear regression analysis with SPSS version 27 was employed. The findings reveal that partially, brand ambassador has no significant effect on purchase decision (t-count 0.623 < t-table 1.984, sig. 0.535 > 0.05). Social media marketing also has no significant effect on purchase decision (t-count -0.025 < t-table 1.984, sig. 0.980 > 0.05). Simultaneously, brand ambassador and social media marketing have no significant effect on purchase decision (F-count 0.375 < F- table 3.09, sig. 0.688 > 0.05) with an Adjusted R Square value of only 0.8%. These results highlight that fundamental factors such as product quality, specifications, comfort, durability, and price are more dominant considerations for futsal athletes in making purchase decisions.
EFEKTIVITAS STRATEGI INOVASI DAN KREATIVITAS USAHA TERHADAP RESILIENSI UMKM ABON DI KABUPATEN CIANJUR Nabila Ramadani; Tetty Sufianty Zafar; Sopyan Saori
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/436jj016

Abstract

MSMEs play a vital role in supporting the regional and national economies; however, various post-disaster challenges and changes in the business environment have resulted in relatively low resilience among some MSMEs. This study aims to analyze the influence of innovation strategies and business creativity on the resilience of Abon SMEs in Cianjur Regency. The study employs a quantitative approach using descriptive and associative methods. The sample consists of 34 SME operators selected using a saturation sampling technique. Data collection was conducted through the distribution of questionnaires. The results indicate that innovation strategies have a positive and significant effect on SME resilience. Business creativity also has a positive and significant effect on resilience and is the most dominant variable in enhancing SMEs’ ability to survive and adapt. Simultaneously, innovation strategies and business creativity have a significant effect on SME resilience with a very strong correlation. These findings indicate that the ability to develop product, process, and marketing innovations—supported by creativity in generating new ideas and solutions—can enhance business resilience in the face of market changes, competition, and crisis conditions. This study concludes that innovation strategies and business creativity are critical factors in strengthening the resilience of Abon SMEs in Cianjur Regency. Therefore, MSME operators are advised to continue fostering innovation and creativity through the use of digital technology, product development, and improved adaptability to ensure the long-term sustainability of their businesses.
PENGARUH BEBAN PAJAK, KEPEMILIKAN ASING, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR MULTINASIONAL Nataly Angeliena; Theresia Hesti Bwarleling
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/z0mm1647

Abstract

This study aims to examine the effects of tax expense, foreign ownership, and firm size on transfer pricing practices among multinational manufacturing companies. The study employs a quantitative research approach using secondary data obtained from the annual reports of multinational manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a purposive sampling technique based on predetermined criteria, resulting in 30 companies with a total of 90 firm-year observations over three years with final sample after outlier resulting 33 sample. Data were analyzed using multiple linear regression analysis. The findings indicate that tax expense, foreign ownership, and firm size have influence on transfer pricing practices about 20.1% out of all variables that influencing transfer pricing decisions. Specifically, tax expense does not affect transfer pricing decisions, suggesting that companies may not utilize transfer pricing mechanisms as part of their tax management strategies. Foreign ownership also demonstrates a significant effect, indicating that foreign shareholders may influence corporate policies related to intercompany transactions. In addition, firm size does not affect transfer pricing practices, reflecting the greater complexity and operational scale of larger firms may not increase the likelihood of transfer pricing activities. This study contributes to the existing literature by providing empirical evidence regarding the relationship between tax expense, measured by the effective tax rate (ETR), foreign ownership, measured by the proportion of foreign shareholding, and firm size, measured by the natural logarithm of total assets, with transfer pricing practices. Furthermore, the study offers insights into how these factors shape transfer pricing behavior among multinational manufacturing companies in Indonesia.
PENGARUH ONLINE CUSTOMER REVIEW DAN PERCEIVED VALUE TERHADAP KEPUASAN KONSUMEN SCARLETT WHITENING PADA MARKETPLACE SHOPEE Nazwa Siti Laila Septianti; Ahmad Johan; Adi Praptika Jaya
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/g6wq2b72

Abstract

This study aims to analyze the influence of Online Customer Reviews and Perceived Value on Consumer Satisfaction of Scarlett Whitening products in the Shopee marketplace. The study uses a quantitative method with a descriptive and verification approach. The research sample consisted of 100 respondents selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of IBM SPSS. The results of the study indicate that Online Customer Reviews and Perceived Value are in the high category and have a positive and significant effect on Consumer Satisfaction, both partially and simultaneously. The coefficient of determination (R²) value of 0.512 indicates that both variables can explain 51.2% of the variation in Consumer Satisfaction, while 48.8% is influenced by other factors outside the study. These results indicate that the better the customer reviews and the higher the perceived value of consumers, the higher the level of Consumer Satisfaction with Scarlett Whitening products in the Shopee marketplace.
DETERMINAN MINAT MAHASISWA MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAk) STUDI KASUS PADA MAHASISWA AKUNTANSI UNIVERSITAS MERCU BUANA YOGYAKARTA Tsalis Muhammad Abror
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/1vqxeg08

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi kualitas, motivasi karir, motivasi ekonomi, dan motivasi sosial terhadap minat mahasiswa Akuntansi Universitas Mercu Buana Yogyakarta dalam mengikuti Pendidikan Profesi Akuntansi (PPAk). Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada mahasiswa Program Studi Akuntansi semester 5 sampai semester 8. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 120 mahasiswa. Analisis data dilakukan menggunakan regresi linear berganda dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa motivasi kualitas berpengaruh positif dan signifikan terhadap minat mahasiswa mengikuti PPAk dengan nilai t hitung sebesar 6,083 dan signifikansi 0,000. Motivasi karir berpengaruh positif dan signifikan dengan nilai t hitung sebesar 6,464 dan signifikansi 0,000 serta menjadi variabel yang paling dominan. Motivasi ekonomi berpengaruh positif dan signifikan dengan nilai t hitung sebesar 5,525 dan signifikansi 0,000. Motivasi sosial berpengaruh positif dan signifikan dengan nilai t hitung sebesar 4,180 dan signifikansi 0,000. Secara simultan seluruh variabel independen berpengaruh signifikan terhadap minat mahasiswa mengikuti PPAk dengan nilai F hitung sebesar 75,298 dan signifikansi 0,000. Nilai Adjusted R Square sebesar 0,714 menunjukkan bahwa 71,4% variasi minat mahasiswa mengikuti PPAk dapat dijelaskan oleh variabel motivasi kualitas, motivasi karir, motivasi ekonomi, dan motivasi sosial.
ANALISIS EFEKTIVITAS FREE CASH FLOW TERHADAP FINANCIAL PERFORMANCE SERTA AGENCY COST SEBAGAI VARIABEL MEDIASI Rifad Hidayah Pangestu; Dicky Jhoansyah; Asep Muhamad Ramdan
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/2q0z8q45

Abstract

Manufacturing companies are one of the sectors that contribute to Indonesia’s economic growth. One of its components is the miscellaneous industry sector, which also plays a role in supporting national economic development. However, in recent years, this sector has experienced a decline in financial performance, as reflected by the decrease in Return on Assets (ROA). Financial performance is an important indicator used to assess a company’s ability to manage its resources efficiently in generating profits. This study aims to examine the effect of free cash flow on financial performance with agency cost as a mediating variable in miscellaneous industry sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employed a quantitative method with an explanatory approach. The data used in this study were obtained from the financial statements of miscellaneous industry sector companies listed on the Indonesia Stock Exchange during 2020–2024. The sample consisted of 25 companies or 125 observations selected using the purposive sampling technique. The data were analyzed using Structural Equation Modelling (SEM) based on Partial Least Square (PLS) with the assistance of SmartPLS 3 software. The results indicate that free cash flow has a positive and significant effect on agency cost, as evidenced by a coefficient value of 0.418 and a p-value of 0.020 < 0.05. Agency cost has a positive and significant effect on financial performance, as indicated by a coefficient value of 0.247 and a p-value of 0.012 < 0.05. Free cash flow also has a positive and significant effect on financial performance, as shown by a coefficient value of 0.288 and a p-value of 0.003 < 0.05. Furthermore, agency cost is proven to significantly mediate the effect of free cash flow on financial performance, as indicated by a coefficient value of 0.103 and a p-value of 0.031 < 0.05.
DINAMIKA SIKLUS HIDUP PERUSAHAAN, KEPEMILIKAN MANAJERIAL, DAN KEAHLIAN CHIEF FINANCIAL OFFICER TERHADAP MANAJEMEN LABA RIIL Salva Yuniarti Putri; Dicky Jhoansyah; Tetty Sufianty Zafar
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/qm0krw36

Abstract

The growth slowdown in Indonesia's manufacturing sector during the 2021-2024 period created significant operational pressures for companies to maintain financial performance. This condition triggered potential opportunistic actions by management through real earnings management practices to avoid negative market sentiment. This study aims to examine the effect of firm life cycle dynamics, managerial ownership, and Chief Financial Officer (CFO) expertise on real earnings management projected through abnormal operating cash flows. The research method applied is an explanatory quantitative approach with multiple linear regression analysis. The research sample includes 450 observations of manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2024 period, selected using purposive sampling, and processed with SPSS 25 software. The partial test results show that the firm life cycle in the maturity phase has a positive and significant effect on real earnings management due to high market expectations for earnings stability. Managerial ownership also exerts a positive and significant influence, indicating the emergence of an entrenchment effect where extensive authority loosens internal monitoring. CFO expertise is found not to affect real earnings management because real transaction manipulation decisions constitute a collective strategic policy of the entire board of directors. The simultaneous test proves that the firm life cycle, managerial ownership, and CFO expertise significantly affect real earnings management, with a contribution value of 21.9%.
DETERMINASI UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PERTUMBUHAN PENJUALAN, DAN PERPUTARAN PERSEDIAAN TERHADAP KINERJA KEUANGAN Raya Nurul Aulia; Dicky Jhoansyah; Tetty Sufianty Zafar
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/7c9f5a89

Abstract

Manufacturing companies are one of the sectors that contribute to Indonesia's economic growth. One of its subsectors is the miscellaneous industry sector, which also supports national economic development. However, in recent years, this sector has experienced a decline in financial performance, as reflected in the decreasing Return on Assets (ROA). This study aims to examine the effect of firm size, firm age, sales growth, and inventory turnover on the financial performance of miscellaneous industry companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research employed a quantitative method with an associative approach. The data used were secondary data in the form of financial statements of miscellaneous industry companies listed on the Indonesia Stock Exchange during the 2020–2024 period, with a sample of 21 companies selected using the purposive sampling technique. The data analysis techniques included classical assumption tests, multiple linear regression analysis, partial tests (t-tests), simultaneous tests (F-tests), and coefficient of determination tests using SPSS version 27. The results indicate that firm size has a positive and significant effect on financial performance with a significance value of 0.001 < 0.05. Firm age has a negative and significant effect on financial performance with a significance value of 0.001 < 0.05. Meanwhile, sales growth and inventory turnover do not have a significant effect on financial performance, with significance values of 0.544 > 0.05 and 0.241 > 0.05, respectively. Simultaneously, firm size, firm age, sales growth, and inventory turnover have a significant effect on financial performance with a significance value of 0.001 < 0.05.

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