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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 3,395 Documents
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Reaksi Pasar Saham di Indonesia terhadap Keterbukaan Informasi Terkait Transaksi Afiliasi Olivia Sirait; Arief Wibisono Lubis
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6412

Abstract

Affiliated transaction or also known as related party transaction (RPT) refers to a transaction involving two or more parties with a special or related relationship. Due to this relationship, the transactions may not be conducted according to the arm's length principle or cause a potential agency problem. Therefore, information disclosure to the public is necessary to provide a material information regarding affiliated transactions and as a key aspect of adhering to principles of good corporate governance. The aim of this study is to analyze whether there is a significant and positive impact on Indonesian stock market, in response to the RPT Announcements by issuers in Indonesia. Despite the prevalence of affiliated transactions among group companies in Indonesia, there is little research focused on the impact of RPT announcements on stock market reactions in Indonesia. Using event study as the method, in this study assess whether stock prices adjust in a timely manner upon the arrival of new public information. The results indicate that there is a significant and positive average abnormal return on the third trading day before RPT Announcement, and a significant and negative average abnormal return on the fourth trading day after RPT Announcement. Keywords: Stock market reaction, RPT announcement, affiliated transaction, event study
Analisis Pengaruh Economic Value Added (EVA), Return On Asset (ROA) Dan Return On Equity (ROE) Terhadap Market Value Added (MVA) Luthfiyani Zahrah Alfairah; Palti Marulitua Sitorus
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6418

Abstract

This study aims to find out the influence of EVA, ROA, and ROE on MVA both partially and simultaneously on companies listed in the highway, airport, port, and allied products sub-sector on the Indonesian Stock Exchange in 2017-2021. The sum of EVA, ROA, and ROE as free variables (independent), while MVA variables as bound variables dependent). The population in this study is listed in the Sub-sector of toll roads, airports, ports, and allied products on the Indonesia Stock Exchange from 2017-2021. Three companies used samples. The sampling technique used in this study was purposive sampling. The data analysis technique used is descriptive statistics. The results of the data obtained will be processed using IBM SPSS 26. Research results show that EVA partially has no significant relationship with MVA, while ROA and ROE have significant relationships with MVA. And EVA, ROA, and ROE simultaneously have no effect on MVA. The results of this study are expected to provide new knowledge to readers. Especially investors who will start investing are expected to pay attention to other factors besides EVA, ROA, and ROE. Keywords: Economic Value Added, Return On Assets, Return On Equity, Market Value Added, IBM SPSS 26
Pengaruh Struktur Kepemilikan dan Karakteristik Komite Audit terhadap Tax Avoidance dengan CSR sebagai Variabel Intervening Rika Rudiatun; Diah Hari Suryaningrum
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6420

Abstract

Penelitian ini dimaksudkan untuk menguji pengaruh kepemilikan institusional, ukuran komite audit, keahlian akuntansi dan keuangan anggota komite audit terhadap tax avoidance dengan corporate social responsibility sebagai variabel intervening. Studi kuantitatif ini berfokus pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dari tahun 2017 hingga 2021.Teknik penentuan sampel dalam penelitian ini menggunakan purposive sampling dengan hasil akhir 23 perusahaan. Dalam penelitian ini Structural Equation Model (SEM) dengan SmartPLS digunakan untuk analisis data. Hasil penelitian menunjukkan kepemilikan institusional, ukuran komite audit, keahlian akuntansi dan keuangan anggota komite audit, dan CSR tidak berpengaruh terhadap tax avoidance. Kepemilikan institusional berpengaruh positif terhadap CSR, ukuran komite audit berpengaruh negatif terhadap CSR, sedangkan keahlian akuntansi dan keuangan anggota komite audit tidak berpengaruh terhadap CSR. CSR tidak dapat memediasi pengaruh kepemilikan institusional, ukuran komite audit, keahlian akuntansi dan keuangan anggota komite audit terhadap tax avoidance. Implikasi penelitian ini yaitu diharapkan perusahaan dapat mengurangi adanya praktik tax avoidance agar lebih mematuhi tanggung jawab perusahaan sebagai wajib pajak. Implikasi bagi pemerintah yaitu agar lebih memperketat setiap regulasi perpajakan agar dapat mengurangi adanya praktik tax avoidance.
Pengaruh Risk Profile, Earnings, Dan Capital Terhadap Pertumbuhan Laba Pada Perbankan Di Bursa Efek Indonesia (Studi Kasus Pada Perbankan Di BEI Periode 2019-2021) Sri Ayem; Umi Wahidah; Teguh Erawati; Inneke Dewi Karunia Putri
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6426

Abstract

This research aims to obtain empirical evidence regarding the risk profile, earnings, and capital’s impact on profit growth. The sample for this research consists of banking companies listed on the Indonesia Stock Exchange during the period of 2019-2021. The study includes a total of 39 data points. Data collection was conducted through the official website of IDX (Indonesia Stock Exchange) and the official websites of the banking companies listed on the Indonesia Stock Exchange during the period of 2019-2021. The data analysis technique used in this research is multiple linear regression analysis using SPSS 25.0 software. Multiple linear regression is used to examine the influence of independent variables (risk profile, earnings, and capital) on the dependent variable (earnings growth).The results of the data analysis show that partially, risk profile has a positive influence on earnings growth. This means that a better risk profile of banking companies tends to lead to increased earnings growth. However, partially, earnings and capital do not have a significant influence on earnings growth. This indicates that the financial performance of the company (in terms of income and capital) does not directly affect the earnings growth of banking companies. However, collectively (simultaneously), risk profile, earnings, and capital have a significant influence on earnings growth. This implies that when these three variables are combined in the analysis, they have an important impact on the earnings growth of banking companies. Keywords: Risk Profile, Earnings, Capital, Earnings Growth
Pengaruh Kualitas Produk dan Persepsi Harga Terhadap Keputusan Pembelian: Literature Review Manajemen Pemasaran Herdiyanti Herdiyanti; Muh. Abduh. Anwar; Klemens Mere; Tri Apriyono; Agus Suyatno
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6437

Abstract

Quality products are the main key in winning market competition, which in turn will be able to provide higher satisfaction value to consumers. The purpose of this study was to see the effect of product quality and price perceptions on purchasing decisions. The method in this article is a qualitative method with literature study or Library Research. The purpose of this article is to analyze existing theories by looking at their comparison with previous theories in the research literature. The literature used is literature from research results or reviews that are emphasized in national and international scientific articles related to financial management. All articles used are sourced from the electronic literacy data search engine Mendeley and Google scholar. Based on the theory of several articles on the results and discussion, the conclusions in this article are (1) Product quality has a positive effect on consumer purchasing decisions. (2) Price perception has a positive effect on consumer purchasing decisions. Keywords: product quality, price perception, purchasing decisions
Pengaruh Strategi Usaha, Inovasi, Dan Fokus Pelanggan Terhadap Kinerja Organisasi Melalui Keunggulan Kompetitif Apridyta Rachma Aryani; Indarto Indarto; Yuli Budiati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6442

Abstract

This study is based on quantitative research based on the fact that the company's sales have been unstable for several years due to national phenomena. The purpose of research on the problem is to analyze the impact of business strategy on organizational performance. This study used questionnaires or interviews with respondents, measuring variables using intervals. The technique used is descriptive analysis. The results showed that the business strategy variable did not have a significant effect on organizational performance. And competitive advantage cannot affect the company's performance and business strategy. In short, business strategy variables do not affect competitive advantage. In other words, the higher the existing strategic effort, the smaller the influence of new competitive advantage. Using resource-based theory as the main theory, resource-based theory is a theory which states that companies can: Increase competitive advantage. you by developing resources that help you survive in the long term. Keywords: Competitive Advantage; Organizational performance; Business strategy
Pengaruh Net Progit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE) Terhadap Harga Saham Pada Perusahaan Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 - 2021 Jennifer Sihombing; Kristi Endah Ndilosa Ginting; Michelle Nikholaas Sihombing; Vitri Ayu Telaumbanua; Kevin Thio; Mella Yunita
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6451

Abstract

This research is to examine how stock prices are impacted by Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The information used in this research came from the industrial companies' annual published financial reports for the 2019–2021 period that were listed on the IDX. Using a total sample of 26 Food and Beverage companies, the sampling method is used. The statistical test with multiple regression method and the previously tried F and T tests for hypotheses are the analysis techniques that were used. According to the findings, for the years 2019 through 2021, NPM, ROA, and ROE all had a sizable impact on stock prices in industrial companies on the IDX. NPM does not significantly affect stock prices, at least not in a major way. Stock prices are unaffected by the ROA variable in a major way. Stock values are significantly negatively impacted by the ROE variable. According to this study's results, the coefficient of determination (R2) is equal to 0.310, which indicates that 31% of the Stock Price variable can be explained by the independent variables NPM, ROA, and ROE, while the remaining 69% is explained by other factors outside the equation. Keywords : NPM, ROA, ROE, and Stock Price
Pengaruh Lingkungan Kerja Non Fisik, Stres Kerja Dan Kepuasan Kerja Terhadap Turnover Intention Karyawan Bagian Produksi Pada PT. Mustika Agung Sawit Gemilang Kab.Indragiri Hulu Sri Bulandari; B. Isyandi; Machasin Machasin
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6463

Abstract

The Effect of Non-Physical Work Environment, Job Stress and Job Satisfaction on Employee Turnover Intention in the Production Department at PT. Mustika Agung Sawit Gemilang Kab. Indragiri Hulu Under the guidance of Prof. Dr. B. Isyandi, SE, MS and Dr. Machasin, M.Sc.This study aims to determine and analyze the effect of Non-Physical Work Environment, Job Stress and Job Satisfaction on Employee Turnover Intention in the Production Department at PT. Mustika Agung Sawit Gemilang Kab. Indragiri Hulu. The method used in this research is quantitative. The types and sources of data in this study are primary data obtained from empirical research results through distributing questionnaires to employees who are sampled, the sample in this study is 120 people. The analysis technique used is the SPSS for windows program. The results of this study also show below: (1) Non-Physical Work Environment has a significant effect on Turnover Intention. (2) Job Stress has a significant effect on Turnover Intention. (3) Job Satisfaction has a significant effect on Turnover Intention. Keywords: Non-Physical Work Environment, Job Stress and Job Satisfaction on Employee Turnover Intention
Waktu Kerja Fleksibel Dan Supervisi Dalam Meningkatkan Kinerja Karyawan Studi: Sales Eksekutif Pt. Theta Nusantara Jaya Daerah Cianjur Dan Sukabumi Hasan Wirayuda; Asep Muhamad Ramdan; Resa Nurmala
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6471

Abstract

This study aims to determine whether the application of flexible working time and supervision has an influence and can improve the performance of executive sales employees at PT. Theta Nusantara Jaya Cianjur and Sukabumi areas. The research method used is a quantitative method. The sample in this study were 42 respondents who are sales executives of PT. Theta Nusantara Jaya Cianjur and Sukabumi areas using saturated sampling technique. Data were obtained through a research questionnairewhich was distributed to all samples containing 24 servers regarding the variables of flexible working time, supervision and employee performance, using a differential semantic measurement system. Furthermore, the data that has been obtained will be analyzed with various tests to answer the hypothesis in this study. The results showed that there is a positive and sinificant influence between monitoring variables on employee performance and simultaneously the application of flexible working time and supervision can improve the performance of executive sales employees at PT. Theta Nusantara Jaya Cianjur and Sukabumi areas.
Pengaruh Sektor Pariwisata Terhadap Pertmbuhan Ekonomi Di Provinsi Bali Periode 2017-2021 Rifki Khoirudin; Retno Kumalasari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6475

Abstract

ABSTRACT Being one of the developing countries in Southeast Asia, Indonesia has an economy that is still unstable among countries. The government is trying to make new innovations in industry, agriculture, fisheries and tourism to increase economic development. The province of Bali is one of the provinces with the lowest economic growth in 2020. This can occur due to the presence of Covid-19 which is located almost all over the world. The research aims to determine the influence of the tourism sector on economic growth in the Province of Bali for the 2017-2021 period. The data used in this study is secondary data obtained from the official website of the Central Bureau of Statistics. The data includes panel data which is a combination of time series data and cross section data. Fixed Effect is a suitable model. In this study, the variables used in this study were hotels, restaurants, travel service bureaus and tourist visits. The results show that the hotel variables, travel service bureaus and tourist visits have a significant positive effect and the restaurant variables have a negative and insignificant effect on economic growth in the Province of Bali for the 2017-2021 period. Keywords: Economic Growth, Hotels, Restaurants, Travel Service Agencies, Tourist Visits, Province of Bali

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