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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 4,559 Documents
 450   451   452   453   454 
KARAKTERISTIK KEUANGAN DAN MANAJEMEN LABA: BUKTI EMPIRIS DARI PERUSAHAAN LQ45 INDONESIA Ratna Puji Astuti
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 4 (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/j90wyg49

Abstract

manajemen laba pada perusahaan yang tergabung dalam indeks LQ45 di Bursa Efek Indonesia periode 2021–2025. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Sampel penelitian ditentukan menggunakan teknik purposive sampling, sehingga diperoleh 34 perusahaan dengan total 170 observasi selama periode penelitian. Analisis data dilakukan menggunakan regresi linear berganda dengan bantuan IBM SPSS Statistics 29, yang didahului oleh uji statistik deskriptif dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa tax planning, ukuran perusahaan, dan leverage secara parsial berpengaruh positif dan signifikan terhadap manajemen laba. Selain itu, hasil uji simultan menunjukkan bahwa ketiga variabel independen secara bersama-sama berpengaruh signifikan terhadap manajemen laba. Nilai Adjusted R Square sebesar 0,454 menunjukkan bahwa sebesar 45,4% variasi manajemen laba dapat dijelaskan oleh tax planning, ukuran perusahaan, dan leverage, sedangkan sisanya sebesar 54,6% dipengaruhi oleh faktor lain di luar model penelitian. Penelitian ini memberikan implikasi bahwa strategi perencanaan pajak, karakteristik perusahaan, dan struktur pendanaan merupakan faktor penting yang perlu diperhatikan dalam menilai kualitas laba perusahaan. Temuan penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi investor, manajemen, dan regulator dalam meningkatkan transparansi serta kualitas pelaporan keuangan perusahaan.  
RISIKO KARBON DAN BIAYA EKUITAS: APAKAH TATA KELOLA PERUSAHAAN BERPERAN? Denisa Nasywa Inaya; Dini Rosdini
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 4 (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/rd62tn68

Abstract

This study aims to examine the effect of carbon intensity on the cost of equity with corporate governance as a moderating variable in companies listed on the Indonesia Stock Exchange during 2023–2025. The sample in this study was obtained using a purposive sampling method, and the analysis technique applied is panel data regression, which includes descriptive statistics, model selection tests, classical assumption tests, and hypothesis testing. The data used is an unbalanced panel with a total of 320 observations from 109 companies. The results show that carbon intensity has a positive and significant effect on the cost of equity, while corporate governance, both directly and as a moderating variable, has no significant effect on the cost of equity or on the relationship between carbon intensity and the cost of equity. Regarding the control variables, ROA has a significant negative effect, leverage has no significant effect, and firm size has a significant positive effect on the cost of equity. Simultaneously, all independent and control variables have a significant effect on the cost of equity.
DIALEKTIKA MERITOKRASI DAN PATRONASE DALAM HUMAN CAPITAL MANAGEMENT: FORMULASI MODEL HIBRIDA PADA EKOSISTEM DANANTARA Bambang Suseno; Antonius Anton Lie; Abdul Ghofar
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 4 (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/h4fvb455

Abstract

Penelitian ini dilatarbelakangi oleh pembentukan super-holding Danantara yang memicu dialektika inheren antara otonomi profesionalisme (meritokrasi) dan intervensi sosiopolitik (patronase) dalam pengelolaan modal manusia, baik di Danantara maupun di BUMN entitas afiliasinya. Tujuan penelitian adalah menganalisis dinamika dialektika tersebut pada lima dimensi Human Capital Management (HCM), dampaknya terhadap Good Corporate Governance (GCG), serta merumuskan model penyelarasan strategis. Metode penelitian yang digunakan adalah kualitatif studi kasus komparatif. Pengumpulan data dilakukan pada Juni–Juli 2026 melalui wawancara mendalam dengan 20 informan kunci (jajaran BOD, BOD-1, dan tim), didukung triangulasi dokumen, serta diuji keabsahannya melalui expert judgment oleh LSP Tata Kelola, Risiko, dan Kepatuhan. Hasil penelitian mengungkapkan polarisasi tata kelola pada kontinum praktik yang memetakan klaster meritokrasi di BUMN (retoris, akomodatif, administratif) dan Danantara (transisional). Fenomena kepatuhan semu (decoupling) terjadi akibat rentannya otonomi profesionalisme tersebut terhadap tekanan eksternal. Sebagai solusi preskriptif, penelitian ini memformulasikan Model HCM Hibrida yang bertumpu pada mekanisme standardisasi kualifikasi objektif dan formalisasi instrumen tata kelola tertulis. Model baru ini dinyatakan layak tanpa perbaikan oleh validator untuk melembagakan diskresi sosiopolitik ke dalam administrasi formal yang dapat diaudit (encoupling). Dengan mengunci intervensi pada koridor legalitas formal dan kompetensi terukur, model ini terindikasi mampu membatasi ruang intervensi, sekaligus menegakkan pilar GCG berlandaskan prinsip TARIF (Transparansi, Akuntabilitas, Responsibilitas, Independensi, dan Fairness) secara berkelanjutan pada Danantara dan entitas afiliasinya.
PENGARUH STRUKTUR MODAL, KEBIJAKAN DIVIDEN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Christyna Capriaty; Kenny Ardillah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 4 (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: 10.31539/088a6d91

Abstract

This study examines the determinants of firm value among banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period by analyzing the roles of capital structure, dividend policy, firm size, and financial performance. A quantitative approach was employed using purposive sampling, resulting in 35 banking companies selected from a population of 48 firms based on the availability of complete annual financial reports throughout the observation period. Data analysis was conducted through classical assumption testing, hypothesis testing, and path analysis to evaluate direct and indirect relationships among variables. The findings indicate that dividend policy and firm size have a significant positive effect on financial performance, while capital structure has a significant negative effect. However, capital structure, dividend policy, and firm size do not directly influence firm value significantly. Conversely, financial performance has a significant positive impact on firm value, demonstrating its role as an important intervening variable in translating corporate strategies into market valuation. These results highlight that improving financial performance is a key mechanism for enhancing firm value, as investors primarily assess companies based on their operational effectiveness and financial achievements.
PENGARUH KONSERVATISME AKUNTANSI, ASIMETRI INFORMASI, KUALITAS AUDIT, LEVERAGE, DAN PROFITABILITAS TERHADAP COST OF EQUITY Titi Indri; Kenny Ardillah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 4 (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/pcbqpz12

Abstract

This study investigates the effects of accounting conservatism, information asymmetry, Audit Quality, Leverage, and profitability on the cost of equity of financial sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Using a quantitative approach with purposive sampling, 90 companies were selected, producing 450 firm-year observations from annual reports. Panel data regression analysis was conducted using EViews 13, including model selection, classical assumption testing, hypothesis testing, and coefficient of determination analysis. The findings indicate that, individually, only Audit Quality has a significant positive effect on the cost of equity, whereas accounting conservatism, information asymmetry, Leverage, and profitability show no significant influence. Collectively, the independent variables significantly explain variations in the cost of equity, with an Adjusted R² of 65.97%. These results suggest that investors place greater emphasis on Audit Quality than other financial indicators when assessing required returns in Indonesia's highly regulated financial sector.
PENGARUH ENVIRONMENTAL KNOWLEDGE DAN GREEN MARKETING TERHADAP PURCHASE INTENTION DENGAN MEDIASI ENVIRONMENTAL ATTITUDE PADA KOPI STARBUCKS Selin Faradina; Yuniarti Fihartini; Roslina Roslina
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 4 (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: 10.31539/31yyxn25

Abstract

This study aims to examine the effects of Environmental Knowledge and Green Marketing on Purchase Intention, with Environmental Attitude serving as a mediating variable among Starbucks consumers. This research employed a quantitative approach using a survey method. Data were collected from 210 respondents who met the predetermined criteria and were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings reveal that environmental knowledge has a positive and significant effect on both environmental attitude and purchase intention. Similarly, green marketing positively and significantly influences environmental attitude and purchase intention. Furthermore, environmental attitude has a positive and significant effect on purchase intention. The mediation analysis demonstrates that environmental attitude significantly mediates the relationships between environmental knowledge and purchase intention, as well as between green marketing and purchase intention. These findings indicate that increasing consumers’ environmental knowledge and implementing effective green marketing strategies can foster more positive environmental attitudes, which in turn enhance consumers’ intention to purchase Starbucks products. This study provides practical implications for companies to strengthen environmental education initiatives and consistently implement green marketing strategies to increase consumer purchase intention while supporting sustainable business practices.
PENGARUH BI RATE, INFLASI DAN NILAI TUKAR USD TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR TRANSPORTASI YANG TERDAFTAR DI BEI PERIODE 2021–2025 Tabita Theresia Panjaitan; Puput Tri Komalasari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 4 (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: 10.31539/04w3bc57

Abstract

Penelitian ini menganalisis pengaruh BI Rate, inflasi, dan nilai tukar USD/IDR terhadap profitabilitas (ROA) perusahaan sektor transportasi yang terdaftar di Bursa Efek Indonesia periode 2021–2025. Penelitian menggunakan metode regresi linear berganda dengan sampel 58 perusahaan (290 observasi) dan perangkat lunak Jamovi. Hasil uji parsial menunjukkan: (1) BI Rate tidak berpengaruh signifikan terhadap ROA (β=0,470; p=0,693); (2) inflasi berpengaruh positif signifikan terhadap ROA (β=1,741; p=0,031); (3) nilai tukar tidak berpengaruh signifikan terhadap ROA (β=0,001; p=0,739). Secara simultan, inflasi berpengaruh signifikan terhadap ROA melalui uji ANOVA (F=4,695; p=0,031), sementara BI Rate dan nilai tukar tidak signifikan. Koefisien determinasi (R²) sebesar 2,14% mengindikasikan bahwa variabel makroekonomi memiliki daya jelaskan sangat terbatas terhadap profitabilitas sektor transportasi, dan faktor spesifik perusahaan jauh lebih dominan.
RENEWABLE ENERGY DIRECTIVE II AS A NON‑TARIFF TRADE BARRIER TO INDONESIAN CRUDE PALM OIL EXPORTS TO THE EUROPEAN UNION IN 2020–2024 Rivany Lerian Putri Supriadin; Rizal Budi Santoso
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 4 (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: 10.31539/0pdm5176

Abstract

Penelitian ini bertujuan menganalisis bagaimana Renewable Energy Directive II (RED II) Uni Eropa berfungsi sebagai hambatan non-tarif terhadap ekspor Crude Palm Oil (CPO) Indonesia pada periode 2020–2024. Analisis difokuskan pada empat mekanisme keberlanjutan, yaitu greenhouse gas emission savings, sustainability criteria, klasifikasi High Indirect Land Use Change (High ILUC-risk), serta certification dan traceability. Penelitian menggunakan pendekatan kualitatif deskriptif dengan data sekunder yang diperoleh melalui studi literatur, meliputi regulasi Uni Eropa, dokumen pemerintah, laporan resmi, artikel ilmiah, dan statistik perdagangan internasional. Hasil penelitian menunjukkan bahwa RED II membentuk hambatan non-tarif melalui peningkatan persyaratan teknis dan administratif yang berdampak pada biaya kepatuhan serta kompleksitas akses pasar bagi eksportir CPO Indonesia. Meskipun ekspor CPO Indonesia ke Uni Eropa mengalami penurunan selama periode penelitian, kondisi tersebut tidak sepenuhnya disebabkan oleh RED II, tetapi juga dipengaruhi oleh pandemi COVID-19, fluktuasi harga minyak nabati global, dan kebijakan pembatasan ekspor Indonesia pada tahun 2022. Penelitian menyimpulkan bahwa RED II membatasi akses pasar melalui mekanisme keberlanjutan yang secara kumulatif memengaruhi daya saing ekspor CPO Indonesia di Uni Eropa.
EFEKTIVITAS DIGITAL MARKETING PADA MEREK SKINCARE LOKAL (BRAND X) TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN Jasmine Lailyya Ramadhani; Sugeng Hariadi; Joshi Maharani Wibowo
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 4 (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/wy3v5563

Abstract

This study aims to examine the influence of social media content, influencer marketing, dan Electronic Word of Mouth (eWOM) on consumers’ purchasing decisions for a local skincare brand (Brand X) in Surabaya. This research employed a quantitative approach using a survey method. Data were collected through an online questionnaire distributed to 104 respondents selected using the snowball sampling technique. The data were analyzed using multiple liniear regression with IBM SPSS Statistics version 26. The results indicate that social media content, influencer marketing, dan Electronic Word of Mouth (eWOM) each have a positive and significant effect o purchasing decision. Simultaneously, the three independent variables also have a positive and significant effect on purchasing decisions. Among the variables, Electronics Word of Mouth (eWOM) has the strongest influence on purchasing decisions. Furthermore, the cofficient determination (R²) of 0.511 indicates that the independent variabel explain 51.1% of the variation in purchasing decision, while the remaining 48.9% is explained by other factors outside the research model.    
ANALISIS FAKTOR YANG MEMPENGARUHI VOLUME EKSPOR CPO INDONESIA KE INDIA PERODE 2021-2025 Bunga Andrenitya Ramas; Tria Apriliana
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 4 (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/da5qpd15

Abstract

Fluktuasi volume ekspor CPO Indonesia ke India 2021–2025 mendorong kajian empiris atas determinannya. Penelitian ini menganalisis pengaruh harga CPO, nilai tukar rupiah, harga soybean oil, dan produksi CPO terhadap volume ekspor ke India, menggunakan regresi linear berganda atas data bulanan (60 observasi) yang diolah dengan EViews 13. Hasil menunjukkan harga CPO berpengaruh negatif signifikan dan harga soybean oil berpengaruh positif signifikan, sedangkan nilai tukar dan produksi tidak signifikan; secara simultan keempat variabel signifikan dengan Adjusted R² 32,46%. Temuan ini menegaskan dominasi mekanisme harga dan substitusi dibanding kurs dan penawaran domestik. Penelitian lanjutan disarankan menambah variabel kebijakan tarif serta pendekatan dinamis seperti ARDL/VECM.

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