cover
Contact Name
Sigit Sanjaya
Contact Email
Sigitsanjaya@upiyptk.ac.id
Phone
+6285263849667
Journal Mail Official
jbe@upiyptk.ac.id
Editorial Address
Jalan Kampung Kalawi no. 15 RT 01 RW 07
Location
Kota padang,
Sumatera barat
INDONESIA
UPI YPTK Journal of Business and Economics
ISSN : -     EISSN : 25273949     DOI : 10.35134/jbe
Core Subject : Economy, Science,
UPI YPTK Journal of Business and Economics is a peer reviewed journal published by Universitas Putra Indonesia, YPTK, Padang West Sumatera, Indonesia. The journal publishes original works that advance knowledge of theory, practice and research in the area of management including Accounting, Auditing, Management, Marketing, Business, Finance, and other related topics. The journal is addressed at regional and international level and is targeted to academics, entrepreneurs, policy-makers, researchers and students who are involved in the latest research, scientific development and practice on Business and Economics. UPI YPTK Journal of Business and Economics is dedicated to address the challenges in the areas of Business and Economics, thereby presenting a consolidated view to the interested researchers in the aforesaid fields. The journal looks for significant contributions to the area of management including accounting, auditing, management, marketing, business, finance, and other related topics in theoretical and practical aspects. All manuscripts received by the editor of UPI YPTK Journal of Business and Economics (JBE) will be reviewed by peer reviewers according to the field of economics studies (at least 2 people) with a double-blind policy. This journal is published every 4 months, Januari, May, and September. All papers submitted to the journal should be written in good English.
Articles 6 Documents
Search results for , issue "Vol. 7 No. 1 (2022): January 2022" : 6 Documents clear
The Effect Of Audit Rotation, Audit Tenure And Auditor Reputation On Audit Quality With Profitability As Moderating Variable Mia Austina Anggraini; Sigit Sanjaya; Yamasitha Yamasitha; Yulasmi Yulasmi
UPI YPTK Journal of Business and Economics Vol. 7 No. 1 (2022): January 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v7i1.28

Abstract

This study aims to determine the effect of Audit Tenure, Audit Committee and Auditor Reputation on Audit Quality with Profitability as a Moderation variable. The sample used is a manufacturing company listed on the Indonesia Stock Exchange (BEI) 2015-2019. In determining the sample using purposive sampling method.The data used are secondary data and the method of analysis used is logistic regression analysis.The results showed that partially Audit Rotation has a positive and significant effect on Audit Quality with a significant value of 0,012. Partially the Audit Tenure has a positive and insignificant effect on Audit Quality with a significant value of 0,346. Partially Auditor Reputation has a positive and significant effect on Audit Quality with a significant value of 0,028. Partially Audit Rotation has a positive and significant effect on Audit Quality with Profitability as a moderating variable with a insignificant value of 0,655. Partially the Audit Tenure has a positive and significant effect on Audit Quality with Profitability as a moderating variable with a insignificant value of 0,720. Partially, Auditor Reputation has a positive and significant effect on Audit Quality with Profitability as a moderating variable with a significant value of 0,000. Simultaneously the Audit Tenure, Audit Committee and Auditor Reputation have a positive and significant effect on Audit Quality with profitability as a moderating variable with a significant value of 0,003.
The Effect of Company Size, Exchange Rate and Earnings Per Share on Stock Returns Elfiswandi Elfiswandi; Cindy Angela; Muhammad Fikri Ramadhan
UPI YPTK Journal of Business and Economics Vol. 7 No. 1 (2022): January 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v7i1.50

Abstract

This study aims to examine and analyze the effect of firm size, exchange rate, earnings per share and capital structure as control variables on stock returns. All manufacturing companies listed on the Indonesia Stock Exchange for the period 2013 – 2017 are the population in this study. By using purposive sampling method, 100 companies were selected as samples in the study. The method of collecting data is library research and secondary data from the official publications of the Indonesia Stock Exchange and the official website of Bank Indonesia. Panel and regression methods are used as an analytical tool in this study. The results obtained in the study are, stock returns are significantly affected by firm size, exchange rates and earnings per share either partially or simultaneously. Meanwhile, when using capital structure as a control variable on stock returns, the results show that the variables of firm size, exchange rate and earnings per share are partially stated to have no significant effect.
Human Relations And Working Environment Conditions In Building A Work Ethic With Motivation As Mediation At The Office Of The Agency For Personnel And Human Resources Development (BKPSDM) Sawahlunto City Nesyia Tri Khairani; Marta Widian Sari; Vivi Nila Sari; Andry Novrianto
UPI YPTK Journal of Business and Economics Vol. 7 No. 1 (2022): January 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v7i1.68

Abstract

This study aims to determine the influence of Human Relations and Work Environment Conditions in Building a Work Ethic with Motivation as Mediation at the Office of the Personnel and Human Resources Development Agency (BKPSDM) Sawahlunto City. The method used is Structural Equation Modeling (SEM) with Partial Least Square (PLS) 3.0. By distributing questionnaires as many as 39 respondents. The results of the data analysis concluded that there was a positive and significant influence on the human relation variable on the work ethic variable. There is a positive and insignificant influence on work environment variables on work ethic variables. There is a positive and insignificant influence of the human relation variable on the motivation variable. There is a significant positive effect of the human relation variable on work ethic variables. There is a positive influence which is not significant, the motivation variable has an effect on work ethic variables. There is a positive and insignificant influence given by the human relation variable on the work ethic variable which is mediated by motivation. There is a positive and insignificant influence given by the work environment variable on work ethic variables mediated by motivation.
Investigating the Village-based Tourism Economic Impact Desi Ilona; Z Zaitul; Neva Novianti
UPI YPTK Journal of Business and Economics Vol. 7 No. 1 (2022): January 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v7i1.70

Abstract

Many studies have been documented that tourism economic impact is a determinant of community support toward tourism development. However, there is a lack of study investigating tourism economic impact on village-based tourism. This study investigates the relative important index of the item offered by previous literature. Besides, this study also examines different means from different respondents: gender, education, and age. Forty-seven respondents have participated in this study. The validity and reliability test is run before the items are ranked using the relative important index (RII). Mann-Whitney U test has applied any difference of means value between woman and man. Moreover, the Kruskal-Wallis test is employed to determine any difference of means value among different levels of respondent education. The result shows that all items are valid and reliable. This study concludes that the first rank is variable 1 (village-based tourism increased job opportunities for village communities) with a relative important index of 0.898. Besides, six items have no mean value difference between man and woman, except for variable 5 (village-based tourism given economic benefit to village people). Its asym significance of Mann-Whitney U asym significance is lesser than 0.05. Further, respondent education and age category also have no difference in mean value using the Kruskal Wallis test. This study implies that the tourism economics impact for village-based tourism can be used for further studies.
The Effect of Operational Risk, Credit Risk And Revenue Diversification on Profitability Muhammad Pondrinal; Ronni Andri Wijaya; Berta Agus Petra; Thariq Al Adli
UPI YPTK Journal of Business and Economics Vol. 7 No. 1 (2022): January 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v7i1.72

Abstract

This study aims to determine the effect of Operational Risk, Credit Risk and Income Diversification on Profitability in banking companies listed on the IDX for the 2016-2020 period.The analytical method used is Panel Data Regression analysis. The results obtained from this study: i) Operational Risk has a positive and significant effect on profitability in banking companies listed on the IDX for the 2016-2020 period. ii) Credit Risk has a negative and significant effect on profitability in banking companies listed on the IDX for the 2016-2020 period. iii) Income Diversification has a negative and significant effect on profitability in banking companies listed on the IDX for the 2016-2020 period. iv) Operational Risk, Credit Risk and Diversification have a positive and significant simultaneously positive and significant effect on Profitability in Banking companies listed on the IDX for the 2016-2020 period.
The Effect Of Good Corporate Governance, Work Life Balance, Talent Management And Person Organization Fit On Employee Performance At The Planning, Research And Development Agency Of Bukittinggi City Robby Dharma; Lestari Gusnawati
UPI YPTK Journal of Business and Economics Vol. 7 No. 1 (2022): January 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v7i1.73

Abstract

The purpose of this research journal is to find out how much "The Influence of Good Corporate Governance, Work Life Balance, Talent Management and Person Organization Fit on Employee Performance at the Planning, Research and Development Agency (Bapelitbang) of Bukittinggi City. Methods of collecting data through surveys, interviews, and questionnaires with a sample of 34 respondents.The analytical method used is Multiple Linear Regression Analysis.The results of data analysis concluded, partially there is a positive and significant effect of Good Corporate Governance on Employee Performance. Partially there is a positive and significant effect of work life balance on employee performance. Partially there is a positive and significant influence of Talent Management on Employee Performance. Partially there is a positive and significant effect of Personorganization Fit on Employee Performance. Simultaneously there is a positive and significant influence of Good Corporate Governance, Work Life balance, Talent Management, Personorganization Fit on Employee Performance. The contribution of Good Corporate Governance, Work Life balance, Talent Management, Personorganization Fit variables is 0.641 or 64.1% while the remaining 35.9% is influenced by other variables

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