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INDONESIA
JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE)
Published by Forum Kerjasama Pendidikan TInggi
ISSN : -     EISSN : 27164128     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
1. Human Resource Management, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, 6. Operations Management, 7. Change Management, 8. Management of Sharia, 9. Knowledge Management 10.Entrepreneurship, 11.E-Business, 12.Business Management, 13.Capital Market, 14.Risk Management, 15.Syariah banking, 16.Economics of Sharia, and 17.Islamic Capital Market
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 321 Documents
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Dampak Good Corporate Governance dan Kinerja Keuangan Terhadap Nilai Perusahaan Fadli, Syahir; Amaliah, Alyani; Mariati, Mariati
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7591

Abstract

This research examines how Good Corporate Governance (GCG) and financial performance affect public company value in Indonesia. The audit committee, commissioners, independent commissioners, management ownership, and institutional ownership measure GCG factors. ROA and ROE measure financial success. Tobin's Q measures firm value. The analytical approach is multiple linear regression with simultaneous and partial testing. The findings reveal that GCG and financial success jointly affect business value. The average ROA was 2.70 and ROE was 15.97, with a substantial standard deviation of 1.87 and 12.33. Average audit committee: 3.10, total board of commissioners: 3.82, independent commissioners: 0.41, management ownership: 0.06, institutional ownership: 0.49. Therefore, ROA, ROE, audit committee, number of board of commissioners, and institutional ownership increase firm value. Although independent commissioners and management ownership have little impact. The supervisory role and managerial skills are crucial to generating firm value in Indonesia
Pengaruh Likuiditas, Aktivitas, dan Firm Size Terhadap Profitabilitas dengan Leverage Sebagai Variabel Intervening Alimuddin, Alimuddin; Usman, Asri; Prabowo, Odi
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7689

Abstract

This study aims to analyse the effect of liquidity, activity, and company size on profitability with leverage as an intervening variable in telecommunications companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach with a purposive sampling method, where 10 telecommunications companies that are consistently listed during the 2019-2023 period and have complete data are sampled. The results of the analysis show that partially, liquidity (CR) has a probability value of 0,919 (p> 0.05), activity (TATO) of 0,9754 (p> 0.05), and firm size of 0,2927 (p> 0.05), which means that all three have no significant effect on profitability (NPM). In contrast, leverage (DAR) has a significant negative effect on profitability, with a probability value of 0,0000 and a t-statistic of -4,6409. In testing the leverage variable as dependent, CR has a p-value of 0,3782 (not significant), TATO shows a significant negative effect with a p-value of 0,0005 and a t-statistic of -3,7503, while firm size shows a significant positive effect with a p-value of 0.0000 and a t-statistic of 6.8866. Sobel test is conducted to determine the indirect effect. The results show that liquidity has no significant effect on profitability through leverage, with a t-value of 0.8739 < 2.0117. Activity (TATO) is proven to have a significant positive effect on profitability through leverage, because the t value is 2.9170 > 2.0117. Meanwhile, firm size also shows a significant indirect effect on profitability through leverage, but with a negative direction, indicated by a t value of -3.8486 < -2.0117.
Pengaruh Profitabilitas, Leverage, dan Earning Pressure Terhadap Konservatisme Akuntansi dengan Kepemilikan Manajerial Sebagai Pemoderasi Adityaputra, Stephanus Andi; Astuti, Ratna Puji
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7224

Abstract

This research aims to examine the effect of profitability, leverage, and earning pressure on accounting conservatism. The population in this study is the annually financial statements of technology sub-sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sample selection technique used purposive sampling. The samples that met the criteria were 26 companies with 78 observation data. The Moderated Regression Analysis (MRA) technique was used to test profitability, leverage, earning pressure on accounting conservatism and managerial ownership as a moderating variable. The results of the hypothesis test on the first hypothesis of the effect of profitability on accounting conservatism have a significance value of 0.000 < 0.05 indicating that profitability has a significant negative effect, while the second hypothesis of the effect of leverage on accounting conservatism has a significance value of 0.067 > 0.05 and the third hypothesis of the effect of earning pressure on accounting conservatism has a significance value of 0.297 > 0.05 meaning that leverage and earning pressure do not have a significant effect on accounting conservatism. Managerial ownership as a moderating variable is unable to moderate the effect of profitability, leverage, and earning pressure on accounting conservatism.
Karakteristik Pemerintah Daerah dan Financial Distress: Pendekatan Moderasi Opini Audit sebagai Deteksi Dini Fiskal Kusumawati, Annisa Fitriana; Nursiam, Nursiam; Sofi, Putri Linggasari; Rahardi, Rafi Amani Muflih; Satriatama, Kenji; Ferdyamin, Pinnacle; Setiawan, Ahmad Syihan
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7480

Abstract

The urgency of this research stems from the Covid-19 pandemic which has caused health and economic challenges in many countries. This crisis has caused local governments to be in distress, where the initial signs of financial distress in local governments are very important for several reasons. Audit opinions issued by external auditors such as the BPK can provide a clear picture of the financial condition and transparency of budget management at the local government level. Therefore, the objectives of this study are (1) To analyze the relationship between local government characteristics and financial distress (2) To find empirical evidence regarding the impact of whether audit opinions can be an early signal of financial distress. The research method used is quantitative using multiple linear regression to test the effect of local government characteristics on financial distress, in addition to using moderation interaction analysis to determine the role of audit opinion as a moderator variable. The data used are financial reports of companies in the infrastructure, utilities, and transportation sectors in 2020-2023 with data processing using SPSS version 26. The results of the study indicate that financial dependence and service solvency do not have a significant effect on financial distress, while regional independence, poverty, and local revenue have a significant effect. High regional independence and PAD tend to reduce the risk of financial distress, while high poverty rates increase the risk. Audit opinions were found to moderate the relationship between regional independence and financial distress, but did not moderate the relationship between service solvency or other variables with financial distress. These findings emphasize the importance of increasing fiscal independence and PAD management as well as poverty alleviation as a strategy to maintain regional financial stability.
The Impact of Various Factors on Improving Employee Performance Hidayati, Firdausi Nur; Wijiastuti, Sri; Widodo, Zandra Dwanita
Journal of Business and Economics Research (JBE) Vol 6 No 1 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i1.6847

Abstract

Employee performance is a key indicator in assessing the effectiveness and efficiency of an organization's operations, encompassing the quality and quantity of work achieved by employees in accordance with their responsibilities. This study aims to analyze the influence of (1) Workplace Facilities, (2) Workplace Discipline, (3) Compensation, and (4) Leadership on Employee Performance at BAPPERIDA of Wonogiri Regency, both partially and simultaneously. This quantitative research uses primary data. To ensure data quality, validity and reliability tests were conducted. The study employed a questionnaire that integrates several previously used questionnaires from prior research. The sampling technique used in this study was Total Sampling, involving 31 civil servant employees at BAPPERIDA of Wonogiri Regency. Data analysis was carried out using multiple linear regression. The results of the study revealed the following: Workplace facilities do not have a partial influence on employee performance, with a t-value of -1.791 and a significance level of 0.085. Workplace discipline has a significant partial influence on employee performance, with a t-value of 2.715 and a significance level of 0.012. Compensation has a significant partial influence on employee performance, with a t-value of 2.682 and a significance level of 0.013. Leadership has a significant partial influence on employee performance, with a t-value of 2.391 and a significance level of 0.024. Simultaneously, these four variables have a significant influence on employee performance, with a significance value of 0.001 (< 0.05). The coefficient of determination indicates that the regression model explains 79.6% of the variance in employee performance, leaving 20.4% attributable to variables not included or considered in this study.
Pengaruh Kepuasan Gaji, Beban Kerja dan Motivasi Kerja terhadap Turnover Intention Karyawan Produksi Prayitno, Ronaa Salma Putri; Hartono, Sri; Chamidah, Siti
Journal of Business and Economics Research (JBE) Vol 6 No 1 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i1.6947

Abstract

High employee turnover intention can be detrimental to the company because it results in wasted recruitment and training costs. One of the factors that influence turnover intention is salary satisfaction, workload, and work motivation. This study aims to determine and explain the effect of salary satisfaction, workload, and work motivation on the turnover intention of production employees at PR Alfi Putra Trenggalek. This study uses a quantitative approach with a population of 407 production employees and a sample of 80 respondents taken using a simple random sampling technique. Data analysis was carried out using Structural Equation Modeling (SEM) with the help of Smart Partial Least Squares (PLS) software version 4.0.9.6. The results showed that salary satisfaction had a negative and significant effect on employee turnover intention (p <0.05), workload had a positive and significant effect on turnover intention (p <0.05), and work motivation had a negative and significant effect on turnover intention (p <0.05). In other words, the higher the salary satisfaction and work motivation, the lower the employee turnover intention, while a high workload actually increases turnover intention. Based on the interview results, it is known that dissatisfaction with salary is caused by an uncertain payment system because it uses a piecework system. The conclusion of this study is that companies need to evaluate the salary system and workload management to reduce turnover intention and increase employee retention.
The Influence of Leadership, Work Motivation, and Work Ethic on Employee Performance Azuma, Muhammad Iqbal; Widodo, Zandra Dwanita; Al Husin, Syahri
Journal of Business and Economics Research (JBE) Vol 6 No 1 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i1.6951

Abstract

Performance is the result of a person’s work or achievement of targets that must be achieved or tasks that must be carried out according to the responsibilities of each individual within a certain period of time. This study aims to analyze the effect of leadership, work motivation, and work ethic on the performance, both partially and simultaneously. This study uses primary data and is quantitative. The quality of data in this study was tested with validity and reliability testing. Data collection methods using observation and questionnaires. The research sample was 66 people selected using simple random sampling technique from a population of 194 people. Multiple linear regression analysis was used in this study. The results showed that leadership partially influenced employee performance by 16.4%. Work motivation has an impact of 22.4% and work ethic of 28.6. The three variables simultaneously have a significant influence on employee performance with a significant value of 0.000 less than 0.05. The 60.5% figure obtained from the coefficient of determination shows that variations in performance can be explained by leadership, work motivation, and work ethic, and the remaining 39,5% is infulenced by other variables not studied.
Overconfidence Sebagai Mediator Antara Regret Aversion Bias dan Risk Tolerance Bagi Investor Muda Sutisna, Entis; Albart, Nicko
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7134

Abstract

The capital market plays an important role in the economy as well as in determining the level of economic progress of a country. The capital market and investors are an inseparable entity that continues to grow together. The Indonesian capital market has continued to develop, with current investors being dominated by Millennials and Generation Z, accounting for 35% in West Java. The purpose of this study is to carefully analyze the biases that influence investors when making decisions under uncertainty. In this case, the focus is on regret aversion bias, which is affected by psychological factors such as risk tolerance and overconfidence, situating this research within the scope of micro behavioral finance. The research method applied is descriptive quantitative using a survey approach, with a sample of 150 respondents engaged in various investment instruments. The data were then analyzed using PLS-SEM. The findings reveal that regret aversion bias, risk tolerance, and overconfidence significantly influence investment decisions. Furthermore, risk tolerance through overconfidence has a significant effect on investment decisions, and a similar pattern is observed in regret aversion bias, which also significantly affects investment decisions through overconfidence, particularly among young investors in West Java. The practical implication of this study is that investment decisions ultimately remain the right of investors regardless of the biases influencing them. Investors are still able to act rationally in their investment activities and establish clear criteria in the decision-making process.
Measuring Market Trust: The Impact of Audit Timeliness and Auditor Reputation on Investor Reaction Valenstya, Devita; Ricky, Ricky
Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i3.8347

Abstract

This study aims to examine the effect of audit delay, auditor reputation, and market value on investor reaction in companies listed in the Kompas 100 index. The research sample consists of 96 observations obtained through purposive sampling during the period 2022 to 2024. Data were analyzed using panel regression to assess the influence of each independent variable on investor reaction. The findings reveal that audit delay has no significant effect on investor reaction, with an effect value of 0.01 and a significance level of 0.993. Similarly, market value does not affect investor reaction, with an effect value of 0.67 and a significance level of 0.505. In this study, market value refers to market capitalization, and the lack of significant effect can be explained by the fact that the companies included in the Kompas 100 index tend to have relatively stable capitalization, making it less of a key factor in short-term investment decision-making. In contrast, auditor reputation has a positive and significant effect on investor reaction, with an effect value of 2.71 and a significance level of 0.008, indicating that auditor quality is an important consideration for investors in making investment decisions. These results emphasize the crucial role of reputable auditors in maintaining market confidence and providing positive signals regarding corporate performance and transparency.
Pengaruh Profitabilitas, Leverage, dan Good Corporate Governance terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Pemoderasi Sanusi, Anwar; Alteza, Muniya; Hidayah, Nuri Lesmono
Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i3.6393

Abstract

This research examines the determinants of firm value: profitability, leverage, and corporate governance. In addition, the research examines dividend policy as a moderating factor in the determinants of firm value. The research was conducted on food and beverage companies listed on the Indonesia Stock Exchange during 2018-2022. The approach used is quantitative with an associative causality method. Sample collection was done using a purposive sampling method, resulting in 19 companies. The data obtained is unbalanced panel data with a total of 91 observations. Data analysis uses moderated regression analysis techniques. The research results prove that partially profitability, leverage, and corporate governance each have a positive and significant influence on firm value. Dividend policy moderates the influence of profitability, leverage, and corporate governance on firm value. Simultaneous testing shows that there is a goodness of fit of the model to explain the firm value.

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