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Sharnuke Asrilsyak
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IJEBA (International Journal of Economic, Business & Applications)
Published by Universitas Riau
ISSN : 24771244     EISSN : 24771236     DOI : https://dx.doi.org/10.31258/ijeba.x.x.xxxx
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
International Journal of Economic, Business and Applications (IJEBA), is an international peer-reviewed journal that is published bi-annually ( in May, and November), by Faculty of Economics and Business, Universitas Riau. IJEBA seeks to publish high quality, scholarly empirical journal articles that are related to economics, business and its applications. The journal strives to serve as a major vehicle for the exchange of ideas and research studies among business and economics scholars internationally. International Journal of Economic, Business and Applications (IJEBA) is a scientific periodical journals that managed by peer-review, in which other scientists (peer-review) evaluate the article’s value and credibility before published. This journal is dedicated to publish scientific articles in the study of economics from different aspects and perspectives as well as the themes that have been determined. This journal is available in print with ISSN: 2477-1244, and online with ISSN: 2477-1236. IJEBA committed to keep maintaining the high ethical standard in scientific publication include the peer-review, author, journal editor, and publisher. The scope includes theories and practices in the field of economics, social, and humanities.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Perilaku Organisasi dan Menejemen Sumber Daya Manusia
Articles 198 Documents
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The Effect Of Job Stress And Work Environment On Tax Auditor Performance: Motivation As A Variable Of Mediation Wijaya, Welly Saputra; Ratnawati, Vince; Andreas, Andreas
International Journal of Economic, Business & Applications Vol. 6 No. 1 (2021): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.55

Abstract

This study has several objectives, first to analyze the effect of job stress, work environment and motivation on the performance of tax auditors. Second, analyze the effect of job stress, work environment on the motivation. Third, to analyze the effect of job stress and work environment on the performance of tax auditors after being mediated by motivation. Motivation is expected to have an influence on the performance of tax auditors. The population of this research are 166 tax auditors in the Riau General Directorate Regional Office environment as many as 153 people and the sampling method is saturated samples. Data processed is primary data obtained by processing questionnaire data and were analyzed with the help of the Smart PLS Version 3.2.8 program. The results of the study prove that job stress does not affect the performance of the tax auditors. Work environment and motivation positively and significantly affect the performance of tax auditors. Job stress and work environment significantly affect the motivation. The last, that motivation does mediate the relationship between job stress and work environment to the performance of tax auditors.
The Effect Of Competence And Utilization Of Information Technology On Tax Auditor Performance With Motivation As Variable Of Moderation Khairani, Soraya; Ratnawati, Vince; Andreas, Andreas
International Journal of Economic, Business & Applications Vol. 6 No. 1 (2021): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.56

Abstract

This study has several objectives, first to analyze the effect of competence and utilization of information technology on the performance of tax auditors. Second, analyze the influence of competence and utilization of information technology of tax auditors which is moderated by motivation. The population of this research are 166 tax auditors in the Riau Directorate General Regional Office environment as many as 153 people and the sampling method is saturated samples. Data processed is primary data obtained by processing questionnaire data. Data processed is primary data obtained by processing questionnaire data and were analyzed with the help of the Smart PLS Version 3.2.8 program. The results of the study prove that competence and utilization of information technology has significantly affect to performance of the tax auditors. The last, motivation moderates the effect of competence and utilization of information technology to the performance of tax auditors.
The Effect of Diversification and Funding Decisions on Company Performance and Corporate Value with Good Corporate Governance (GCG) as Moderated Variable Suchandiko, Elmayola; Efni, Yulia; Rokhmawati, Andewi
International Journal of Economic, Business & Applications Vol. 6 No. 1 (2021): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.57

Abstract

This study aims to analyze the effects of diversification and funding decisions on company performance and value of companies with Good Corporate Governance (GCG) as a moderating variable in an industrial manufacturing company listed on the Stock Exchange (IDX) in 2013-2017. Sampling method using purposive sampling techniques and accounting 41 manufacturing industry companies. Samples were analyzed by using PLS. The results of this study indicated that diversification has no significant significant effect on firm value. Funding decisions have a significant effect on the value of the company. The company's performance significantly influences the value of the company. The funding decision has a significant influence on the company's value through indirect. Diversification has a significant influence on the company's value through indirect. GCG has no significant effect in moderating the influence of funding decisions on firm value. GCG has a significant effect in moderating the effect of diversification on firm value.Keywords: Diversification, Financial Decision, Financial Performance, Firm Value, Good Corporate Governance
The Effects Of Exchange Rate And Interest Sensitivity, Managerial Ownership, And Institutional Ownership On Financial Distress Refni, Zumaira; Haryetti, Haryetti; Fathoni, Ahmad Fauzan
International Journal of Economic, Business & Applications Vol. 6 No. 1 (2021): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.58

Abstract

Financial distress is a situation where a company is unable to repay debts that are past due, both short-term debt and long-term debt. So that it can cause the company's operational activities to be disrupted and bankrupt. This study examines the effect of exchange rate sensitivity, interest rate sensitivity, managerial ownership, and institutional ownership on financial distress. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018. From this population, this research used 62 manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period as samples. This research uses a logistic regression analysis method. The results showed that the variable of exchange rate sensitivity has a significant negative effect on financial distress. Interest rate sensitivity has a significant positive impact on financial distress, managerial ownership has no significant positive effect on financial distress, and institutional ownership has no significant positive effect on financial distress. This shows that companies need to pay attention to exchange rate sensitivity and interest rate sensitivity because of the higher the sensitivity level, the worse it will have on the company.
The Effect of Return on Assets, Firm Size and Risk Management on Firm Value with Good Corporate Governance as a Mediation Variable (Empirical Study of Sharia Commercial Banks 2015-2019) Sari, Eka Purnama; Rokhmawati, Andewi; Halim, Edyanus H
International Journal of Economic, Business & Applications Vol. 6 No. 1 (2021): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.59

Abstract

The implementation of Good Corporate Governance aims to create added value for all interested parties through improved management performance to increase corporate value and encourage the creation of an efficient, transparent, and following statutory regulations. The research objectives in conducting this research are to analyze and determine the Return on Assets, Company Size, Risk Management, and Good Corporate Governance, which affect the Company's Value through Good Corporate Governance. The results of this study found that return on assets has a significant positive effect on good corporate governance, firm size has a significant positive effect on good corporate governance, risk management has a significant positive effect on good corporate governance, good corporate governance has a significant positive effect on firm value, return on assets has a significant positive effect on firm value. significant positive effect on firm value, firm size has a significant positive effect on firm value, risk management has a significant positive effect on firm value.
THE EFFECTS OF SALES GROWTH AND TOTAL ASSETS TURN OVER ON COMPANY VALUE WITH PROFITABILITY AND DEBT POLICY AS MEDIATION VARIABLES (CASE STUDY ON TRANSPORTATION COMPANY LISTED ON THE IDX FOR 2015-2018 PERIOD) Andriani, Vera; Haryetti, Haryetti; Fathoni, Ahmad Fauzan; Paramitha, Anggia
International Journal of Economic, Business & Applications Vol. 6 No. 2 (2021): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.60

Abstract

This study aims to test and seek empirical evidence of the factors that influence company value. The factors tested in this study include Sales Growth and Total Asset Turn Over. Researcher adds Profitability and Debt Policy as mediating variables in this study. The population of this research is transportation companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The research sample was selected using purposive sampling criteria so that 25 transportation companies were selected that were listed consecutively on the Indonesia Stock Exchange starting from the 2015-2018 period. To examine the factors that contribute to company value, this study uses path analysis and uses SPSS Statistics version 23 as an analysis tool. The results of this study indicate that Sales Growth and Total Asset Turn Over have a significant effect on Profitability, Sales Growth and Total Asset Turn Over have a significant effect on Debt Policy, Total Asset Turn Over and Debt Policies have a significant effect on Company Value. Meanwhile, Sales Growth and Profitability have no significant effect on Company Value. Debt policy as a mediating variable is able to mediate the effect of the dependent variable on the independent variable in this study. Meanwhile, Profitability as a mediating variable is not able to mediate the effect of the dependent variable on the independent variable in this study.
Effect Of Leverage And Firm Size On Company Value With Exchange Rate And Hedging Decision As Moderation Variable (Case Study On Nonfinancial Companies Listed On Indonesia Stock Exchange Period 2017-2018) Siswanto, Fira Majdina; Promalessy, Rika; Fitri, Fitri
International Journal of Economic, Business & Applications Vol. 6 No. 2 (2021): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.61

Abstract

In general, the value of a company is a description of the condition of the company, whether it is in good condition or not. In this research, exchange rates and hedging are moderating variables for various variables that affect company value, namely leverage and firm size variables. The purpose of this research is to determine the effect of each variable on firm value in non-financial companies on the Indonesia Stock Exchange in 2017-2018. The sampling technique used was purposive sampling with the amount of 285 companies. The research hypothesis was tested by using the Structural Equation Model (SEM) approach based on Partial Least Square (PLS). The results show that the exchange rate can moderate the leverage and firm size on firm value, hedging cannot moderate the leverage but can moderate the firm size on firm value.
The Effect Of Good Corporate Governance, Intellectual Capital, And Leverage On Firm Value With Profitability As Mediation Variable (Study On Registered Non-Financial Badan Usaha Milik Negara On The Indonesia Stock Exchange For The 2014-2019 Period) Putri, Fauziah Israyani; Rokhmawati, Andewi; Haryetti, Haryetti; Rahmayanti, Elvi
International Journal of Economic, Business & Applications Vol. 6 No. 2 (2021): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.62

Abstract

This study aims to examine the effect of good corporate governance, intellectual capital, and leverage on firm value with profitability as mediation variable. The population of this research was non-financial BUMN firms listed on Indonesia Stock Exchange (IDX) in 2014-2019. The sample was determined with the purposive sampling method. That obtained 18 firms as the sample. The type of data in this research was secondary data obtained from IDX. The analytical method used was Multiple Regression and Mediation Analysis, Using SPSS Software to Process data. The results of this study concluded: GCG does not significantly influence the firm value. On the other hand, Intellectual Capital, Leverage, and Profitability significantly influence the firm value. GCG does not significantly influence Profitability. Intellectual Capital and Leverage significantly influence Profitability. Profitability cannot mediate the effect of GCG and Intellectual Capital on firm value. Meanwhile, Profitability can mediate the effect of Leverage on firm value.
COMPARATIVE ANALYSIS OF MARKET OVERREACTION IN INDONESIA AND SINGAPORE STOCK EXCHANGE 2016-2019 Meiliani, Mutia; Puspita, Dian; Tarigan, Milda Aprilina; Fathoni, Ahmad Fauzan
International Journal of Economic, Business & Applications Vol. 6 No. 2 (2021): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.63

Abstract

This study aims to determine whether there is a market overreaction phenomenon in the Indonesia Stock Exchange which is classified as an emerging market and the Singapore Stock Exchange which is classified as a developed market. This research was conducted in a weekly period during 2016-2019. This study uses sample included in the LQ-45 index for the Indonesia Stock Exchange and the top 30 market cap for the Singapore Stock Exchange. This research found that there was a market overreaction in the Indonesia Stock Exchange, especially the loser portofolio which experienced the strongest reversal. Meanwhile, the significance value in the one sample t-test for the average cumulative abnormal return difference value is not significance. While the results of research on the Singapore Stock Exchange found no market overreaction phenomenon as indicated by a negative and insignificance average cumulative abnormal return difference. The result showed that the Indonesia Stock Exchange has not been efficient where investors tend to overreact in responding to information while investors on the Singapore Stock Exchange are rational.
“More Valuable?” Portfolio Mix: Islamic Social Responsibility Stock (Case Study On Sri-Kehati Stock Index And Indonesian Sharia Stock Index) Wahyuni, Herwinda Asri; Rokhmawati, Andewi; Fathoni, Ahmad Fauzan; Yafiz, Ifa Adina
International Journal of Economic, Business & Applications Vol. 6 No. 2 (2021): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.64

Abstract

This research was conducted to analyze the optimal portfolio formation using the Single Index Model method by combining stocks included in the SRI-Kehati Index and listed on the Indonesian Sharia Stock Index (ISSI) with the aim of survival and applying sharia principles then measuring optimal portfolio performance using Sharpe Index, Treynor Index, and Jansen Alpha Index. The object of research used is stocks that are consistently included in the Sri Kehati Index and ISSI for the period December 2018 - December 2019. The results of this study show that the optimal portfolio formed has a higher return compared to the benchmark (IHSG) which is 1.99%, meanwhile, the standard deviation of the portfolio or it can be interpreted as portfolio risk is 1.1%. In performance appraisal, in addition to the Jensen Index, the optimal portfolio formed has better performance than the IHSG.

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