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International Journal of Economics, Business and Accounting Research (IJEBAR)
Published by STIE AAS Surakarta
ISSN : 26224771     EISSN : 26141280     DOI : 10.29040/ijebar.v3i03
Core Subject : Economy,
Economics, Econometrics & Finance
International Journal of Economics, Business, and Accounting Research (IJEBAR) is a peer-reviewed, open access international scientific journal dedicated for rapid publication of high-quality original research articles as well as review articles in all areas of Economics, Business and Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2,224 Documents
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TAX AVOIDANCE AND FINANCIAL DISTRESS: A THREAT TO FIRM QUALITY? Nicklaus Stanley; Luky Patricia Widianingsih
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19736

Abstract

Tax avoidance has become an ongoing issue because it has a negative social impact on a country. Unlike previous studies that examined the direct effects of tax avoidance, this study adds financial distress as a moderating variable. In this regard, this study aims to obtain empirical evidence regarding the effect of corporate tax avoidance on firm quality. This study focuses on the consumer cyclical sector and uses secondary data obtained from firms’ financial reports. The analysis method used is moderated multiple linear regression analysis. The results show that tax avoidance has a significant negative effect on firm quality. Financial distress acts as a quasi-moderator, in which this condition strengthens the negative relationship between tax avoidance and firm quality, and has a positive effect on firm quality itself. Theoretically, this study enriches the tax avoidance literature by examining its impact on corporate quality, particularly in conditions of financial distress. Practically, the findings of this study also provide guidance for management to balance tax avoidance strategies with the internal conditions of the company.
PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP LOYALITAS PELANGGAN, DENGAN MEDIASI KEPUTUSAN PEMBELIAN TERHADAP IKAN BANDANG: PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP LOYALITAS PELANGGAN, DENGAN PERAN KEPUTUSAN PEMBELIAN TERHADAP IKAN BANDANG M Sobih Almuayyat; J.E Sutanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19752

Abstract

The aim to analyze the effect quality of product product, price on loyalty of customer, with purchase decisions as a variable of mediating. Case study on milkfish customers at the Gresik Fish Auction Market. Study design/methodology/approach: The sample was determined used a purposive of sampling and respondents total 152. The analyzed of data using SEM PLS with SmartPLS 4.0. Findings: that first hypothesis of product quality: it’s a positive and significant effect on customer loyalty; second, price: it’s a positive and significant effect on purchase decisions; third, price: it’s a positive and significant effect on customer loyalty; fourth, purchase decisions it’s a positive and significant effect on customer loyalty; and fifth, price has a positive and significant effect on loyalty of customer mediated by purchase decisions. Originality/value: This research provides empirical evidence that product quality directly forms loyalty in traditional market commodities without needing a complex decision process. It is hoped that the results will be useful for local fish entrepreneurs to formulate effective pricing and quality control strategies.
ANALYSIS OF PROFITABILITY AS A MEDIATING VARIABLE IN THE INFLUENCE OF INVESTMENT DECISION AND DEBT POLICY ON THE COMPANY VALUE OF NON-FINANCIAL AND SERVICE SECTOR FIRMS LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2021-2024: Bahasa Inggris Mohamad Afrizal Miradji; Wahyu Ari Andrianto; M.Adhi Prasnowo
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19830

Abstract

This research examines the impact of profitability, as an intermediary variable, on the correlation between investment choices and debt policies on firm value in the non-financial and service industries listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Secondary data from the company's annual reports were analyzed using multiple linear regression. The study findings indicate that profitability serves as a crucial mediator in enhancing the company's worth. Investors who base their investment decisions on favorable profitability forecasts and prudent debt management may increase the company's worth. This study underscores the need for effective management strategies to oversee investments and loans to enhance corporate value.
THE IMPACT OF CUSTOMER EXPERIENCE, SALES PROMOTION, SERVICE QUALITY, AND PRODUCT AVAILABILITY ON CUSTOMER LOYALTY IN TOKOPEDIA’S RETAIL BUSINESS: THE MEDIATING ROLE OF CUSTOMER SATISFACTION Dr. Edy Sulistiyawan, M.Si.; M. Adhi Prasnowo; Mustafa Hermanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19832

Abstract

This study investigates the determinants of e-loyalty among Tokopedia users by applying the Stimulus–Organism–Response (S-O-R) model. The model conceptualizes Customer Experience (CX), Promotion, E-Service Quality, and Product Availability as external stimuli (S) that influence E-Loyalty (R) both directly and indirectly through E-Satisfaction (O). Data were collected from 150 active university students in Surabaya who had made purchases on Tokopedia within the past six months. The analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to evaluate the measurement and structural models. Results indicate that all stimulus variables significantly affect both e-satisfaction and e-loyalty. Among them, Product Availability shows the strongest direct effect on e-loyalty, while Promotion has the largest impact on e-satisfaction. Moreover, e-satisfaction serves as a significant mediator between all stimulus variables and e-loyalty, confirming the central role of emotional and cognitive satisfaction in shaping long-term customer commitment. The model explains 59.8% of the variance in e-loyalty and 44% in e-satisfaction, demonstrating robust explanatory power. These findings emphasize that enhancing customer experience, service quality, promotional relevance, and product reliability are crucial strategies for fostering sustained e-loyalty in competitive e-commerce platforms.
EFFECT OF E-AUDIT, AI, AND BIG DATA ANALYTICS ON AUDIT QUALITY: EMPIRICAL STUDY AT BPK RI Tabita Salsabilla; Edy Supriyono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19861

Abstract

This investigation purposes to obtain empirical evidence regarding the effects of e-audit, Artificial Intelligence (AI)-based audit technology, and Big Data Analytics (BDA) on financial audit quality at the Audit Board of the Republic of Indonesia (BPK RI). Primary data were gathered through structured questionnaires administered to BPK RI auditors, and respondents were selected via simple random sampling based on the Slovin formula with a ten-percent margin of error. Quantitative analysis was conducted utilizing IBM SPSS version 27, encompassing descriptive statistics, data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The study establishes that both e-audit and Big Data Analytics (BDA) exert a statistically positive and significant effect on audit quality. In contrast, AI-based audit technology did not demonstrate a statistically positive and significant effect on audit quality. Keywords : e-Audit, Artificial Intelligence (AI)-Based Audit Technology, Big Data Analytics, Audit Quality
Pengaruh Kompetensi Auditor, Pengalaman Auditor, Dan Fee Audit Terhadap Kualitas Laporan Audit Pada Kantor Akuntan Publik Di Kota Surakarta Tursina andrianingsih; Maya Widyana Dewi; LMS Kristiyanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19889

Abstract

This article examines how auditor competence, auditor experience, and audit fees relate to the quality of audit reports produced by public accounting firms in Surakarta City. Audit report quality is treated as a central indicator of professional audit performance because the audit report communicates the reliability of financial statements to external users and supports economic decision-making. The research applied a quantitative design using primary data obtained from structured questionnaires administered to auditors employed by public accounting firms in Surakarta City. From 72 questionnaires distributed, 50 responses were returned and considered suitable for analysis. The data were evaluated through instrument testing, classical assumption testing, multiple linear regression, the F-test, the t-test, and the coefficient of determination. The partial results show that auditor competence does not have a significant effect on audit report quality, auditor experience has a significant effect, and audit fees do not have a significant effect. Simultaneously, however, auditor competence, auditor experience, and audit fees jointly influence audit report quality. The adjusted R-square value of 0.247 demonstrates that the three predictors account for 24.7% of the variation in audit report quality, whereas 75.3% is attributable to factors beyond the model. The evidence emphasizes the practical importance of assigning experienced auditors, strengthening engagement supervision, and maintaining effective quality-control procedures within public accounting firms. Keywords : auditor competence; auditor experience; audit fees; audit report quality; public accounting firms.
ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF THE REGIONAL REVENUE AND EXPENDITURE BUDGET AT THE SALATIGA CITY REGIONAL REVENUE AND EXPENDITURE MANAGEMENT AGENCY (BPKPD) FOR THE YEARS 2021–2024 Sidiq Herlambang Nugroho; Wikan Budi Utami; Suprihati Suprihati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19914

Abstract

This study aims to analyze the effectiveness and efficiency of the Regional Revenue and Expenditure Budget (APBD) at the Regional Financial and Revenue Management Agency (BPKPD) of Salatiga City during the period 2021–2024. The research method used is descriptive with a quantitative approach. The data used are secondary data in the form of Budget Realization Reports (LRA) obtained from BPKPD of Salatiga City. Data collection was carried out using documentation methods, while data analysis techniques included variance analysis, regional financial independence ratio, effectiveness ratio of Regional Original Revenue (PAD), and expenditure efficiency ratio. The results of the study indicate that the revenue variance during the observation period is consistently positive, meaning that the realization of revenue exceeds the budgeted target. The regional financial independence ratio ranges from 43.93% to 52.54%, indicating a fairly independent category. The effectiveness ratio of PAD shows a very effective performance, as all values exceed 100%. Meanwhile, the expenditure variance shows negative values, indicating that actual expenditures are lower than the budget, resulting in budget savings. The expenditure efficiency ratio ranges from 89.06% to 93.64%, which indicates that the management of regional expenditures is efficient. In conclusion, the financial performance of the APBD management at BPKPD of Salatiga City during the period 2021–2024 can be categorized as good. However, improvements are still needed, particularly in enhancing regional financial independence to reduce reliance on central government transfers
ANALYSIS OF PROFITABILITY AND COMPANY SIZE ON DIVIDEND POLICY Bayu Adi; As’adur Rofik; Sheli Rachmawati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19915

Abstract

The goal of is to investigate the relationship between dividend policy and company size on profitability. The research sample is the financial reports of several companies during the observation period. Data analysis through SPSS multiple linear regression analysis. Research findings prove dividend policy has a positive significant impact on profitability. The idea that net income serves as the primary basis for determining dividend distribution is supported by these findings. On the other hand, company size has no visible impact on dividend policy. Although it is generally believed that larger companies have more stable operations it is not always a primary consideration when determining dividend policy. This proves that a company's profit-creating ability has a greater affect on dividend distribution decisions than the size of its total assets. Therefore, profitability has a greater influence than company size.
THE EFFECT OF HEDONIC MOTIVATION AND VISUAL MERCHANDISING ON IMPULSE BUYING WITH POSITIVE EMOTION AS A MEDIATION VARIABLE ON OH SOME STORE CONSUMERS IN SAMARINDA CITY Nirmala Putri Dinanti; Gusti Noorlitaria Achmad
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19920

Abstract

This study aims to analyze the influence of hedonic motivation and visual merchandising on impulse buying with positive emotion as a mediating variable among OH SOME Store consumers in Samarinda City. The study used a quantitative approach with a purposive sampling technique on 136 respondents who had shopped at OH SOME Store Samarinda. Data collection was conducted through a questionnaire using a Likert scale and analyzed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. The results showed that hedonic motivation had a positive and significant effect on impulse buying and positive emotion. Positive emotion was also proven to have a positive and significant effect on impulse buying. Meanwhile, visual merchandising did not have a significant direct effect on impulse buying, but had a positive and significant effect on positive emotion. In addition, positive emotion was able to mediate the influence of hedonic motivation and visual merchandising on impulse buying. The implications of this study indicate that retail companies need to create a pleasant shopping experience by strengthening consumers' emotional aspects, developing attractive store visual concepts, and experiential marketing strategies to increase consumer impulse buying.
Pengaruh Transparansi Kontrak, Insentif, dan Re-Employment Expectation (REE) terhadap Komitmen Kerja Tenaga Outsourcing pada Industri Brand Activation: di PT Pradipta Adhi Cipta Linda Dwi Rafika; Bisma Jatmika Tisnasasmita; Natalia Christiani
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19933

Abstract

The increasing use of outsourcing labor in Indonesia, particularly in the brand activation industry, has raised concerns regarding work commitment among outsourcing employees due to issues related to contract clarity, incentives, and future employment opportunities. This study aims to examine the effects of contract transparency, incentives, and re-employment expectation (REE) on the work commitment of outsourcing employees at PT Pradipta Adhi Cipta. The study employed a quantitative approach with an explanatory research design. Data were collected through online questionnaires distributed to outsourcing employees who had participated in brand activation programs during the 2025–2026 period. A total of 255 valid responses were analyzed using multiple linearregression with SPSS. The analysis included validity, reliability, classical assumption tests, t-test, F-test, and coefficient of determination (R2). The results indicate that contract transparency, incentives, and re-employment expectation have positive and significant effects on employee work commitment, both partially and simultaneously. These findings suggest that contract clarity, appropriate incentives, and future employment opportunities play important roles in strengthening the work commitment of outsourcing employees in project-based work environments.

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