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INDONESIA
Enrichment : Journal of Management
Published by Institute of Computer Science
ISSN : 20876327     EISSN : 27217787     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The Enrichment : Journal of Management offers wide ranging and widespread analysis of all surfaces of management and science. Published two times per year, it delivers a emphasis for universal proficiency in the vital methods, techniques and areas of research; presents a opportunity for its readers to share mutual understandings across the full range of businesses and skills in which management and science is used; covers all areas of management science from systems to practical facets; links concept with training by publishing case studies and covering the latest important issues.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Strategi dan Menejemen
Articles 1,382 Documents
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The effect of product quality and price on mask purchase decisions mediated by promotion at pt. wom finance int the jabodebek area Prasetya, Budi; Haryono, Budi
Enrichment : Journal of Management Vol. 15 No. 4 (2025): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v15i4.2397

Abstract

Making money, investing wisely, and saving are inseparable parts of human life, regardless of how rich or poor they are (Kotler & Keller in Aprila, Born N., 2021). Gold is one of the most popular investment instruments for Indonesian society amidst the unstable currency values, as investing in gold is considered to have relatively safe value from inflation and is also a liquid product that can be easily resold. In the midst of the phenomenon where many people are returning to invest in gold, MasKu product in Jabodebek Area has never reached its annual financing targets, although financing has consistently increased. Hence, there is a need for efforts to boost sales to encourage profit growth. This research aims to determine the effect of promotion in mediating the influence of product quality and price on the purchasing decisions of MasKu product in Jabodebek Area. Population in this study was all consumers of MasKu product who live in the Jabodebek Area, with a sample size of 105 respondents. Data was obtained through a questionnaire in the form of google form distributed via WhatsApp blasts to consumers in the Jabodebek Area. The data analysis technique used SmartPLS 4.1. From the analysis results, it was found that product quality and price each have a significant positive effect on purchasing decisions. Product quality and price each have a significant positive effect on promotion. Promotion has a significant positive effect on purchasing decisions. Promotion significantly positively mediates the effect of product quality on purchasing decisions, and promotion significantly positively mediates the effect of price on purchasing decisions.
The effect of leverage, growth, and company size on earnings management in mining companies listed on the Indonesia Stock Exchange from 2020 to 2024 Hanifah, Siti; Fathihani, Fathihani
Enrichment : Journal of Management Vol. 15 No. 4 (2025): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v15i4.2401

Abstract

Financial statements play a crucial role in reflecting a company’s financial health; however, they are often subject to manipulation through earnings management to meet stakeholder expectations. This study aims to analyze the effect of leverage, company growth, and company size on earnings management in mining companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The study employs a quantitative causal research design using secondary data from 19 mining companies selected through purposive sampling, resulting in 95 firm-year observations. Earnings management is measured using discretionary accruals calculated with the Modified Jones Model (MJM). Data were analyzed using multiple linear regression with classical assumption tests, including normality, multicollinearity, autocorrelation, and heteroscedasticity tests. The results show that leverage and company growth have a significant positive effect on earnings management, while company size has no significant effect. These findings suggest that higher debt ratios and rapid company expansion encourage managerial tendencies to manipulate earnings to maintain financial stability and investor confidence. Conversely, firm size does not influence such practices, possibly due to stricter oversight and higher transparency requirements in larger firms. The study provides empirical support for agency theory, emphasizing the role of financial pressure in shaping managerial behavior. Practically, it highlights the importance of improving governance mechanisms and monitoring systems to minimize opportunistic financial reporting practices in the mining sector.

Page 139 of 139 | Total Record : 1382

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