cover
Contact Name
Yulius Kurnia Susanto
Contact Email
yulius@tsm.ac.id
Phone
+6221-566671
Journal Mail Official
mb@tsm.ac.id
Editorial Address
Jl.Kyai Tapa no. 20 Grogol Jakarta 11440
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
MEDIA BISNIS
ISSN : 20853106     EISSN : 27744280     DOI : https://doi.org/10.34208/mb
Core Subject : Economy, Social,
Media Bisnis is biannual publication issued in the month of March and September. Media Bisnis is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business issues that deal with social issues such as management (financial, human resources, marketing), accounting (financial accounting, management accounting, accounting information systems, taxation), economic and others. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Articles 267 Documents
Identifikasi Faktor-Faktor Pendorong Green Purchase Intention Terhadap Produk Bahan Bakar Di Jakarta Ruslim, Tommy Setiawan; Dicky; Suryawan, Ian Nurpatria; Iskandar, Deni
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v16i2.2420

Abstract

As time goes by, the oil and gas industry in Indonesia continues to develop in enhancing better energy efficiency. Therefore, it is important for companies to consider factors that increase consumer purchasing intention. This research has the intent and purpose to examine whether the variables Environmental Awareness, Green Product Knowledge, Environmental Concerns and Availability affect Green Purchase Intention from XYZ fuel in Jakarta. The sampling technique in this research uses a non-probability sampling method and the type of sample used in this research is purposive sampling. In this study, questionnaires were distributed to 281 respondents who were users of motorized vehicles that use oil fuel in Jakarta and familiar with the XYZ fuel product. Data testing was carried out in this study using SmartPLS4 software. The results of this research show that Environmental Concerns do not have a positive and significant influence on Green Purchase Intention for XYZ fuel in Jakarta. Environmental Awareness, Green Product Knowledge, and Availability have a positive and significant influence on Green Purchase Intention.
Pengaruh Eksistensi Dewan Komisaris Wanita dan Faktor lainnya terhadap Nilai Perusahaan Ignacio, Rafael; Lasar, Hilary Flora A T
Media Bisnis Vol. 16 No. 1 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v16i1.2438

Abstract

Firm value dictates the value of stock price that a company owns thereby, firm value is a crucial thing. The purpose of this study was to obtain empirical evidence regarding the effect of several independent variables on one dependent variable. The dependent variable used in this study is firm value. This study also has independent variables consisting of institutional ownership, managerial ownership, the proportion of independent commissioners, the size of the board of commissioners, the existence of female commissioners, the size of the board of directors, audit committee, profitability, and capital structure. The population used in this study are consumer non cyclicals and consumer cyclicals companies listed on the Indonesia Stock Exchange starting from 2020 to 2022. This population was studied using the purposive sampling method, and got a total of 73 companies that will be used as research samples with a total of 219 data. The results of this study indicate that the proportion of independent commissioners and profitability variable has a positive influence on firm value. On the other hand, the variables of institutional ownership, managerial ownership, the size of the board of commissioners, the existence of a female board of commissioners, the size of the board of directors, audit committee, and capital structure have no effect on firm value.
Apakah Corporate Governance dan Kinerja Perusahaan meningkatkan Kualitas Sustainability Reporting? Retnaningrum, Pembayun Kinanti; Alexander, Nico
Media Bisnis Vol. 16 No. 1 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v16i1.2439

Abstract

The operational activities of the company have the objective of maximizing profits. Every profit made will come at a cost of the social and environmental circumstances. The continual existence of humans and other living things associated with the company's operations will be impacted by this issue. Due to their need to survive, businesses are now more concerned with the environment and its surroundings, as shown by the CSR that they report on in their sustainability reports. The performance of the company and the presence of good corporate governance both support this disclosure. The purpose of this study was to gather empirical data regarding the impact of corporate performance and governance on sustainability report disclosure. The companies that are used are those that publish sustainability reports between 2020 and 2022 and are classified as basic material, cyclical, and non-cyclical companies. Purposive sampling was used to choose the research sample, which included 37 companies in total. Regression analysis on panel data was utilized to test the research hypothesis. The findings show that while leverage has a negative impact on disclosure in sustainability reports, governance, liquidity, and profitability have no effect on disclosure. Stakeholders can learn from this study what elements may improve the disclosure of information in corporate sustainability reports.
The Impact of Investment Opportunities, Financial Performance, Internal Mechanisms on Earnings Quality Aryffin , Elvina Stephanie; Sutrisno, Paulina
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v16i2.2444

Abstract

This research aims to provide empirical evidence regarding the influence of investment opportunities, financial performance as manifested by return on assets (ROA) ratio, company size, liquidity ratio as manifested by the current ratio, growth opportunities, and internal mechanisms such as audit committee, institutional ownership on earnings quality and the relationship between these factors and earnings quality. The study utilizes a sample of non-cyclical and cyclical companies during the research period of 2020-2022. Hypothesis testing in this study employs multiple linear regression. The results of the research indicate that the factor influencing earnings quality is financial performance. Meanwhile, investment opportunities, company size, liquidity, audit committee, growth opportunities, and institutional ownership do not influence earnings quality.
Analisis Pengaruh Profitability dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Berbasis Konsumen Leonardo, Lauren; Tjahjono, Rudi Setiadi
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v16i2.2498

Abstract

The purpose of this study is to obtain empirical evidence where the independent variables, which are profitability, liquidity, firm size, dividend policy, institutional ownership, and investment decision have an influence on firm value as dependent variable. In this study, the population used was consumer non-cyclical and consumer cyclical companies that listed on Indonesian Stock Exchange from 2020 to 2022 using the purposive sampling method. The data obtained was 111 sample data from consumer non-cyclical and consumer cyclical company for the period 2020 to 2022. After testing the residual normaliity for outliers, the research has resulted on 109 data sample. The test used in this study is multiple regression which helps to determine the influence among the dependent variable and the independent variable. The results of this study indicate that independent variables such as profitablity and leverage have an effect on firm value where liquidity, firm size, dividend policy, institutional ownership, and investment decision have no effect on firm value.
Pengaruh Social Media Marketing Instagram dan Celebrity Endorser terhadap Minat Beli Konsumen: Studi pada Fashion Store Laxmii Id di Denpasar Pramesti, Kadek Diah Chandra; Trarintya, Mirah Ayu Putri; Mahayasa, I Gede Aryana
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v16i2.2507

Abstract

This study aims to determine the influence of social media marketing, Instagram, and celebrity endorsers on buying interest. This research was conducted at the Fashion Store Laxmii Id in Denpasar using the purposive sampling method with a sample of 100 people. Primary data collection was carried out using a questionnaire. The data analysis techniques used were classical assumption test, multiple linear regression analysis, partial significance test (t-test), and simultaneous significance test (f-test). The results of the analysis show that 1) Instagram social media marketing has a positive and significant effect on consumer buying interest, 2) celebrity endorsers have a positive and significant effect on consumer buying interest, 3) Social media marketing, Instagram, and celebrity endorsers have a positive and significant effect on consumer buying interest. The advice that can be given is that Laxmii Id in Denpasar is expected to increase the activeness of Instagram social media as an advertising medium and then use an endorser who is better known by many people or a celebrity who has a positive image in the minds of consumers.
Director With Foreign Experience, Accounting Conservatism And Tax Avoidance Aldriana, Frigrita; Marlinah, Aan
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v16i2.2510

Abstract

Abstract: This research is a development of previous research, namely (Wen et al. 2020)with the dependent tax avoidance and the independent variable director with foreign experience. The reason for this research is to analyze empirical evidence regarding the influence of directors with foreign experience and other factors on tax avoidance in cyclical and noncyclical companies. The variables used in this research are directors with foreign experience on the board, profitability, firm size, leverage, independent directors with foreign experience, directors with foreign experience on audit committee, and accounting conservatism are the factors used in this study.The population of this research is all cyclical and noncyclical companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sample was selected using a purposive sampling method, and 189 data were taken. The data analysis method used is multiple regression analysis.The research results show that firm size have a positive influence on tax avoidance. Independent directors with foreign experience have a negative effect, while other independent variables such as directors with foreign experience on board, profitability, Leverage, directors with foreign experience on audit committee, accounting conservatism have no effect on tax avoidance. Abstrak: Penelitian ini adalah pengembangan dari penelitian sebelumnya yaitu (Wen et al. 2020) dengan variabel dependen penghindaran pajak dan variabel independent director with foreign experience. Alasan dari penelitian ini adalah untuk menganalisis bukti empiris mengenai pengaruh director with foreign experience dan faktor lainnya terhadap penghindaran pajak pada perusahaan cyclical dan noncyclical. Variabel yang digunakan dalam penelitian ini adalah director with foreign experience in the board, profitability, firm size, leverage, independent directors foreign experience, director with foreign experience on audit committee, dan accounting conservatism. Populasi penelitian ini adalah semua perusahaan cyclical dan noncyclical yang terdaftar di Bursa Efek Indonesia selama tahun 2020 sampai dengan tahun 2022. Sampel dipilih dengan menggunakan metode purposive sampling, dan diambil 189 data. Metode analisis data yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa firm size memiliki pengaruh positif terhadap penghindaran pajak. Independent directors foreign experience berpengaruh negatif, Sedangkan variable independen lainnya seperti directors with foreign experience in board, profitability, leverage, directors with foreign experience on audit committee, accounting conservatism tidak memiliki pengaruh terhadap penghindaran pajak.
Tax Avoidance Affected By Audit Quality and Company Factors Ananda, Priscila Della; Siahaan, Magda
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v16i2.2529

Abstract

This study aims to obtain empirical evidence regarding the effect of the proportion of independent commissioners, audit committees, audit quality, profitability, company size, sales growth, institutional ownership, and leverage on tax avoidance. The sample used in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021 with a purposive sampling method, resulting in 58 companies with 174 data. The data analysis method in this study used multiple regression analysis. The results of this study indicate that the proportion of independent commissioners, audit committees, audit quality, profitability, company size, sales growth, and institutional ownership do not affect tax avoidance. At the same time, leverage has a negative effect on tax avoidance.
Peningkatan Daya Saing Melalui Brand Loyalty Pada Persaingan Larutan Penyegar di Jakarta Saputra Wijaya, Adam; Sutrisno, Nuno
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v16i2.2532

Abstract

The purpose of this study is to analyze and test whether factors such as brand image, brand impact, brand value, and brand satisfaction can affect brand loyalty  of Larutan Panas Dalam Cap Badak customers in DKI Jakarta. This research design uses descriptive and causality research, measuring each variable using a 5 point Likert scale. This research uses primary and secondary data and collects data through questionnaires. The research sample was obtained through a purposive sampling method and 110 respondents were obtained.  Data analysis was carried out using multiple linear regression with IBM SPSS 25 statistical test tools. The findings show that brand image, brand impact, brand value and brand satisfaction have an effect on brand loyalty to Larutan Panas Dalam Cap Badak customers in DKI Jakarta. This research is intended to provide guidance or input for companies that specialize in pharmaceuticals, specifically PT Sinde Budi Sentosa or Cap Badak, the focus of this research is to enhance the competitiveness of these companies in the pharmaceutical industry of Indonesia.
Company Characteristics Influence Tax Avoidance Utami, Nabila Putri; Siahaan, Magda
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this study is to obtain empirical evidence regarding the effect of firm size, firm age, the presence of an independent board of commissioners, the existence of an audit committee, sales growth, leverage, and asset returns on the phenomenon of tax avoidance. This study employs a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. A purposive sampling method was employed to select a sample of 61 companies that met the requisite criteria. The study employed multiple analytical methods, and the results indicated that the leverage variable affected tax avoidance. Conversely, the variables of firm size, firm age, independent board of commissioners, audit committee, sales growth, and return on assets were found not to affect tax avoidance.