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INDONESIA
eCo-Buss
Published by Komunitas Dosen Indonesia
ISSN : 26224291     EISSN : 26224305     DOI : https://doi.org/10.32877/eb
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Focus on the development of economic sciences especially ECommerce and Business, both scientific and practical review, so it is expected to become a scientific medium for the creation of integration between theoretical studies and practical studies for the development of economic science in various social aspects.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 590 Documents
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Effects of Company Size, Profitability and Auditor's Reputation on Audit Delay And its Impact on Abnormal Return Kevin Phillips; Sutandi Sutandi
eCo-Buss Vol. 5 No. 1 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i1.393

Abstract

The purpose of this research is to study the effect of firm size, profitability, auditor's reputation for delays in audit completion and its effect on abnormal returns in companies listed on the LQ45 Index. Secondary data for 2017-2019 from 25 companies used in this study were selected using a purposive sampling method according to research needs by selecting companies as samples. The technique of analyzing data in this study uses two regressions, namely multiple linear regression and standard linear regression which is processed using SPSS version 25. This study gives the results that company size (X1) and profitability (X2) partially have a negative and significant influence on delays. completion of the audit, while the reputation of the auditor (X3) in a partial way does not affect the delay in the completion of the audit (AD). Simultaneously, the three independent variables have a significant effect on the delay in audit completion. This study also provides results that the delay in audit completion has no effect on abnormal returns (Y) on LQ45 index companies in 2017-2019
Effect of Product Quality, Price and Brand Image on The Interest in Buying Products in PT. Onna Prima Utama (Case Study of Onna Banjar Wijaya Interior Tangerang Branch) Septian Tjahyadi
eCo-Buss Vol. 5 No. 2 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i2.408

Abstract

This study aims to analyze the influence of product quality, price, and brand image in a similar manner on consumer buying interest in Onna products. This research population is consumers who use Onna products through Banjar Wijaya Interior. The total population in Banjar Wijaya Interior is 132 people. The data collection techniques used in this study used primary data. Where data collection is done through survey methods using questionnaires. Questionnaires are given directly to respondents. The study distributed questionnaires to 100 consumers with a total of 40 questions. The results of this study showed that, product quality does not have a significant effect on buying interest, price does not have a significant effect on buying interest, brand image has a significant effect on buying interest and product quality, price and brand image simultaneously have a significant effect on buying interest. The results of this research are expected to be a contribution of thought used for consideration for companies regarding the importance of product influence, price, and brand image on consumer buying interests. For consumers, it is expected that consumers can assess things that must be considered from various factors when they want to buy a product both in the form of goods and services. For further researchers, it is hoped that the next study can look for and add other variables that affect buying interest so that the results of the study are more adequate
Pengaruh Beban Pajak, Kepemilikan Asing Dan Mekanisme Bonus Terhadap Keputusan Melakukan Transfer Pricing Pada Perusahaan Indeks LQ 45 Yang Terdaftar Di Bursa Efek Indonesia (BEI) 2016-2020 JOSE LORENSIUS; Rina Aprilyanti
eCo-Buss Vol. 5 No. 2 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i2.410

Abstract

Tujuan pelaksanaan riset ini yaitu guna melakukan pengujian kepemilikan asing, beban perpajakan, mekanisme bonus apakah dalam penelitian ini memiliki pengaruh kepada transfer pricing dalam perusahaan indeks LQ 45 yang terdaftarkan pada Bursa Efek Indonesia (BEI) di 2016-2020. Metode purposive sampling merupakan metode pengumpulan data yang dipakai pada kegiatan meneliti ini. Teknik menganalisis datanya, mempergunakan regresi linier berganda. Sample dalam penelitiannya ini di ambil perusahaan indeks LQ 45 yang terdaftar pada BEI yang berjumlah sample 11 perusahaan dari 45 perusahaan yang telah memenuhi krtiteria tertentu dalam penelitian ini. Riset ini menggunkan data sekunder yaitu laporan keuangan perusahaan indeks LQ 45 yang terdaftar dalam BEI dengan laman www.idx.co.id. Variabel pada kegiatan meneliti ini yakni Beban Pajak, Kepemlikan Asing, Mekanisme Bonus dan Transfer Priing. Pengelohan data dalam riset ini mempergunakan aplikasi Statistical Package for the Social Sciences (SPSS) Versi 25. Hasil menganalisis riset yang sudah dilaksanakan, berkesimpulan yaitu beban pajak membawa pengaruh kepada keputusan Transfer Pricing, Kepemilikan Asing membawa pengaruhnya kepada keputusan Transfer Pricing, Mekanisme Bonus membawa pengaruh kepada keputusan Transfer Pricing dan dengan bersimultan Beban Pajak, Kepemilikan Asing dan Mekanisme Bonus membawa pengaruh kepada keputusan Transfer Pricing.
Pengaruh Minat, Kendala dan Penerapan Pelaporan Pph Pasal 4 Ayat 2 Terhadap Kepatuhan Wajib Pajak (Studi Kasus di Kelurahan Gelam Jaya Tangerang) Chelsie Jessica; Lia Dama Yanti
eCo-Buss Vol. 5 No. 2 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i2.418

Abstract

Penelitian yang dilakukan memiliki tujuan untuk melakukan analisis terkait pengaruh minat, kendala serta penerapan pelaporan PPh pasal 4 ayat 2 terhadap kepatuhan wajib pajak. Penelitian yang dijalankan meliputi tiga variabel bebas serta satu variabel terikat. Variabel bebas yakni minat, kendala serta penerapan pelaporan. Sementara variabel terikat yakni kepatuhan wajib pajak. Penelitian memanfaatkan metode penelitian secara kuantitatif. Penentuan sampel dijalankan dengan penggunaan metode purposive sampling dan kuantitas responden berjumlah 73 orang pelaku UMKM yang terdaftar di Kelurahan Gelam Jaya Tangerang. Teknik analisis data memanfaatkan uji regresi linier secara berganda melalui SPSS 22. Hasil analisis mengindikasikan bahwa; terdapat pengaruh signifikan minat terhadap kepatuhan wajib pajak melalui perolehan atas nilai signifikansi diantara rentang 0,000 < 0,05 ; terdapat pengaruh secara signifikan dari kendala terhadap kepatuhan wajib pajak yang menghasilkan perolehan nilai signifikansi 0,023 < 0,05 ; terdapat pengaruh secara signifikan dari penerapan pelaporan terhadap kepatuhan wajib pajak melalui nilai dari signifikansi antara rentang 0,028 < 0,05 ; terdapat pengaruh yang signifikan antara variabel minat, kendala serta penerapan pelaporan terhadap kepatuhan wajib pajak melalui hasil signifikansi dengan nilai 0,000 < 0,05.
The Influence of Interest Rate, Exchange Rate, Profitability, and Liquidity on Stock Prices Viska Fransisca; Etty Herijawati
eCo-Buss Vol. 5 No. 2 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i2.419

Abstract

This study intends to endlessly analyze the impact of interest rate, exchange rate, profitability on Gross Profit Margin, and Liquidity which are checked on the Current Ratio of Stock Prices. The object of this examination is the Food and Beverage Sub-Sector Manufacturing Companies recorded on the Indonesia Stock Exchange in 2017-2020. The technique in this examination is quantitative. Inspecting in this study utilizing purposive examining strategy and afterward chose upwards of 13 of 34 companies that match the predetermined standards. The information investigation method utilized is various straight relapse examination utilizing SPSS adaptation 25 program. The outcomes show that interest rates meaningfully not affect stock price, exchange rates not affect stock price, profitability which influences gross profit margin affects stock price, and liquidity connected with current proportion not affects stock price. All the while, Interest Rate, Exchange Rate, Profitability, and Liquidity influence the Stock Price.
The Effect of Total Asset Turnover, Debt to Equity Ratio, Net Profit Margin, and Firm Size on Profitability in Company of Consumer Goods Industry Jesica Jania; Eso Hernawan
eCo-Buss Vol. 5 No. 1 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i1.422

Abstract

The aims of this research is to determine the effect of TATO, DER, NPM, Firm Size on Profitability. Method fordetermining the sample is by taking objects according to certain criteria, namely the purposive sampling. This research uses Eviews 10 software for data processing with various kinds of data analysis tests. The results of this research indicate two independent variables do not have a partial effect on profitability, such as TATO and Firm Size. There are also two independent variables that have a partial effect on profitability, such as DER and NPM. Meanwhile, 67.5% of the independent variables TATO, DER, NPM and Firm Size have an influence simultaneously on profitability and the remaining 32.5% are variables not examined.
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Opini Auditor Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020) Nathasya Josephine
eCo-Buss Vol. 5 No. 2 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i2.424

Abstract

Riset ini dilaksanakan karena munculnya suatu perusahaan yang belum melaporkan hasil laporan keuangannya. Atas keterlambatan laporan di tahun 2019, maka BEI mendata terdapat 64 emiten yang belum melaporkan hasilnya yang diakibatkan karena pandemic covid-19. Penelitian ini memiliki sasaran dalam melakukan pengujian pengaruh ukuran perusahaan, opini auditor dan profitabilitas kepada studi empiris terhadap keterlambatan audit di perusahaan manufaktur industri barang konsumsi yang tercantum pada Bursa Efek Indonesia tahun 2018-2020. Penelitian ini memakai metode kuantitatif dengan sampel ditetapkan dengan purposive sampling method dan didapatkan total sampel sejumlah 12 perusahaan berdasar pada standar atau kriteria tertentu. Variable seperti ukuran perusahaan, opini auditor, profitabilitas, dan audit delay diuji menggunakan software SPSS 24. Metode pengujian statistik menggunakan data uji parsial dan simultan. Hasil riset ini memperlihatkan bahwa ada satu variable yang mempengaruhi signifikan kepada profitabilitas, audit delay, pada tingkat signifikansi 0,000%. Sedangkan ada 2 variable yang tidak mempengaruhi signifikan kepadaaudit delay, yakni ukuran perusahaan dengan taraf signifikan 0,372% dan opini auditor dengan tingkat signifikansi 0,120%. Namun, variable independen (ukuran perusahaan, opini auditor dan profitabilitas) juga mempengaruhi variable dependen (audit delay).
Pengaruh Leverage, Karakter Eksekutif, dan Ukuran Perusahaan Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2020) Lefianatha Vimeyna
eCo-Buss Vol. 5 No. 2 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i2.425

Abstract

Penelitian ini bermaksud sebagai analisis mengenai pengaruh Leverage, Karakter Eksekutif, dan Ukuran Perusahaan terhadap Tax Avoidance yang mencakup tiga variabel independen dan satu variabel dependen. Menggunakan variabel independen, seperti Leverage, Karakter Eksekutif, dan Ukuran Perusahaan. Kemudian untuk variabel dependennya, yakni Tax Avoidance. Metode yang digunakan yaitu statistik deskriptif serta perolehan data dari Bursa Efek Indonesia dengan teknik purposive sampling. Populasi pada penelitian ini yaitu sejumlah 30 perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Serta sampel yang diperoleh sebanyak 11 perusahaan manufaktur dengan kriteria tertentu. Mengenai hasil analisis yang sudah dilakukan, penelitian ini membuktikan bahwa secara parsial Ukuran Perusahaan terdapat pengaruh signifikan terhadap Tax Avoidance, sedangkan Leverage dan Karakter Eksekutif tidak terdapat pengaruh yang signifikan terhadap Tax Avoidance. Sedangkan secara simultan Leverage, Karakter Eksekutif, dan Ukuran Perusahaan berpengaruh terhadap Tax Avoidance
Pengaruh Persepsi Harga, Kualitas Produk Dan Kualitas Pelayanan Terhadap Kepuasan Pelanggan Indihome Di Kota Batam Siska Lorenza Br Hutauruk; David Sitorus
eCo-Buss Vol. 5 No. 2 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i2.451

Abstract

Alongs with the times, people need are to increase, especially at the fields of informations and communications technologies. Informations and communications technologies, which is initially very limited, has now become a necessity of life and an inseparable parts. One of these technologies, namely the internet, states that the internet is an abbreviation or abbreviation of interconnected network which is defined as a very large computer network, where the computer network consists of several small networks that are connected to each other. Based on the views of respondents that have been obtained from preliminary research, it appears that the main problem lies in the poor quality of IndiHome services which is the main cause of low consumer re-subscription intentions. The purpose of this study was to determine whether the perception of the price of product quality and the quality of service provided by IndiHome has an influence on consumers' subscription intentions. The technique used in this research is descriptive data analysis and quantitative data analysis.
Pengaruh Kualitas Pelayanan dan Kualitas Produk terhadap Minat Beli Konsumen pada PT Ndexindo Mandiri Indonesia Yerry Susanto; Realize Realize
eCo-Buss Vol. 5 No. 2 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i2.459

Abstract

Tujuan penelitian ini adalah untuk mengetahui seberapa pengaruh kualitas pelayanan dan kualitas produk terhadap minat beli konsumen pada PT Ndexindo Mandiri Perkasa dengan teknik pengambilan sampling cochran yaitu jumlah sampel 385 responden. Metode pengumpulan data yaitu dengan kuesioner yang di sebarkan melalui google form. Uji kualitas data dalam penelitian ini menggunakan uji validitas dan uji reliabilitas, uji asumsi klasik dan uji pengaruh dalam penelitian ini menggunakan analisis regresi linear berganda dan analisis koefisien determinasi (R2), sedangkan uji hipotesis dalam penelitian ini menggunakan (uji t) dan (uji F) dengan menggunakan software program SPSS versi 25. Hasil Koefisien determinasi (R2) yang diperoleh adalah variabel kualitas pelayanan dan kualitas produk berpengaruh 54,9% terhadap minat beli konsumen. Dari hasil uji t dan uji f, maka dapat di simpulkan bahwa secara parsial kualitas pelayanan dan kualitas produk berpengaruh signifikan terhadap minat beli konsumen, serta secara simultan kualitas pelayanan dan kualitas produk berpengaruh signifikan terhadap minat beli konsumen.

Page 14 of 59 | Total Record : 590

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