UPI YPTK Journal of Business and Economics
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
95 Documents
<![CDATA[Influence Financial Distress, Firm Size, and Leverage on Audit Delay with Auditor Reputation as Moderating Variable ]]>
<![CDATA[Hasmaynelis Fitri]]>;
<![CDATA[Dessy Haryani]]>;
<![CDATA[Ramdani Bayu Putra]]>;
<![CDATA[Sri Annisa]]>
<![CDATA[ UPI YPTK Journal of Business and Economics Vol. 6 No. 3 (2021): September 2021 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK ]]>
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DOI: 10.35134/jbe.v6i3.44
<![CDATA[This study aims to examine how much influence Financial Distress, company size, and Leverage have on Audit Delay with Auditor Reputation as a Moderating Variable in All Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 Period. Sampling in the study using the method of purposive sampling obtained 32 companies with a research period of 5 years. The analytical method used in this study is panel data regression analysis with Fixed Effect estimation results using Eviews 9. The results showed that financial distress partially had a positive effect, company size partially had a positive and significant effect on audit delay, while leverage had a positive effect on audit delay.]]>
<![CDATA[The Effect of Dow Jones Industrial Average, Nikkei 225 Index and Shanghai Composite Index on IDX Composite Index ]]>
<![CDATA[Elfiswandi Elfiswandi]]>;
<![CDATA[Sunaryo Sunaryo]]>;
<![CDATA[Muhammad Fikri Ramadhan]]>
<![CDATA[ UPI YPTK Journal of Business and Economics Vol. 6 No. 3 (2021): September 2021 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK ]]>
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DOI: 10.35134/jbe.v6i3.48
<![CDATA[The purpose of this study is to determine the effect of the Dow Jones Industrial Average, the Nikkei 225 index and the Shanghai Composite Index on IDX Composite Index. The population and samples used in this study are the Dow Jones Industrial Average, the Nikkei 225 Index, the Shanghai Composite Index, and the IDX Composite Index for the period January 2 to April 30, 2020. The type of data is secondary data. The analysis method used are classical assumption test which consists of normality test, multicollinearity test and autocorrelation test and multiple regression analysis. Hypothesis test using F-test and t-test. The results of the study found that the Dow Jones Industrial Average and the Nikkie 225 index partially affected the IDX Composite Index positively and significantly. The Shanghai Composite Index has no significant effect on IDX Composite Index.]]>
<![CDATA[The Role of Ethnicity, Gender and Diversity of Director's Experience on Company Performance ]]>
<![CDATA[Anita Ade Rahma]]>;
<![CDATA[Titah Fadhilah Harahap]]>;
<![CDATA[Desi Ilona]]>;
<![CDATA[Febri Aldi]]>
<![CDATA[ UPI YPTK Journal of Business and Economics Vol. 6 No. 1 (2021): January 2021 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK ]]>
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DOI: 10.35134/jbe.v6i1.49
<![CDATA[This study aimed to analyze the influence of ethnicity, gender and board of director’s experience diversity on the company performance. The data used are secondary data from the financial statements and annual report from 2011 to 2017. Samples were taken randomly on all companies listed in Indonesia Stock Exchange as many as 266 companies. The results of this study prove that ethnicity and experience of the board of directors not significantly effect on company performance (ROS). However, the results of gender on board of directors showed negative and significant impact on company performance (ROS). Company age and audit quality have insignificant effect on company performance (ROS).]]>
<![CDATA[The Moderating Effect of Management Control Systems on the Strategy-Performance Relationship in Indonesian Construction Companies ]]>
<![CDATA[Zaitul Zaitul]]>;
<![CDATA[Desi Ilona]]>;
<![CDATA[Elfiswandi Elfiswandi]]>
<![CDATA[ UPI YPTK Journal of Business and Economics Vol. 1 No. 1 (2016): May 2016 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK ]]>
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DOI: 10.35134/jbe.v1i1.57
<![CDATA[This study is aimed to explore the effect of Management Control System (MCS) on the relationship betweenbusiness strategy and construction company performance. Most of prior studies on business strategy andmanagement control system interaction have been done using non-construction companies. This study usesseventy three (73) construction companies in Padang city (Indonesia). The data is gathered through surveyusing questionaire. Moderated Regression Analysis (MRA) is employed using SPSS software. Furthermore,this paper finds that when management control system include in the model, there is an increasing in modelfeasibility and power. However, management control system does not play as moderating variable betweenbusiness strategy and construction company performance. This finding is inconsistent to prior studiesconcluding that management control system strengthens the relationship between strategy and performance.]]>
<![CDATA[Analysis of Factors Affecting Underpricing in Initial Public Offerings ]]>
<![CDATA[Anes Liliani Daeli]]>;
<![CDATA[Ronni Andri Wijaya]]>
<![CDATA[ UPI YPTK Journal of Business and Economics Vol. 5 No. 3 (2020): September 2020 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK ]]>
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DOI: 10.35134/jbe.v5i3.66
<![CDATA[This research was conducted on companies that made initial public offerings on the Indonesia Stock Exchange in 2013-2017 with the aim of knowing how much influence the level of underwriter reputation, return on assets, company size and earnings per share had on the level of underpricing by using the debt to equity ratio as a moderating variable. . In this study using several analytical techniques including: descriptive analysis, classical assumption test, multiple linear regression analysis and hypothesis testing. The results obtained based on the Partial Test (t) obtained: There is a significant influence between underwriter reputation and return on assets on the level of underpricing. There is no significant effect between firm size and firm size on the level of underpricing. Debt to equity ratio cannot moderate the relationship between underwriter reputation, return on assets, firm size and earnings per share to the level of underpricing. Then based on the results of the Simultaneous Test (Test F) it can be seen that the underwriter's reputation, return on assets, company size and earnings per share have a significant and significant effect on the level of underpricing.]]>
<![CDATA[The Effect of Sales Growth and Profitability on Financial Distress ]]>
<![CDATA[Suci Ramadhani]]>;
<![CDATA[Rindy Citra Dewi]]>;
<![CDATA[Ronni Andri Wijaya]]>
<![CDATA[ UPI YPTK Journal of Business and Economics Vol. 5 No. 3 (2020): September 2020 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK ]]>
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DOI: 10.35134/jbe.v5i3.67
<![CDATA[This study aims to describe and estimate the effect of sales growth and profitabilitas on financial distress with leverage as the control variable in Manufacturing consumer goods industry sector and company in the chemical and basic industry sector listed on the Indonesian Stock Exchange in the period 2014-2018. Base on result of hypothesis testing it can be concluded that Sales Growth has no significant effect on Financial Distress. Profitabilitas has a significant effect on the Financial Distress. Sales Growth and Profitabilitas has a significant effect on the Financial Distress. Sales Growth has not significant effect on the Financial Distress with Leverage as the control Variable. Profitabilitas has a significant effect on the Financial Distress with Leverage as the control Variable. Sales Growth and Profitabilitas has a significant effect on the Financial Distress with Leverage as the control Variable. Leverage has a significant effect on the Financial Distress in manufacturing consumer goods industry sector and company in the chemical and basic industry sector. The company is expected to be able to improve financial performance, by paying attention to sales growth and profitabilitas so that investors are motivated to invest their shares in the desired company.]]>
<![CDATA[Board Gender, Experience and Education on Financial Performance: Evidence From Manufacturing Firms In Indonesia ]]>
<![CDATA[Ovie Syafna Putri]]>;
<![CDATA[Fitri Yeni]]>;
<![CDATA[Ramdani Bayu Putra]]>;
<![CDATA[Yosi Yulia]]>
<![CDATA[ UPI YPTK Journal of Business and Economics Vol. 5 No. 3 (2020): September 2020 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK ]]>
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DOI: 10.35134/jbe.v5i3.69
<![CDATA[This study aims to determine the effect of board gender, board experience and board education on financial performance in manufacturing firms in Indonesia. This research is quantitative. The total population is 168 manufacturing companies. A sample of 38 manufacturing companies was determined by using purposive sampling techniques. Research data was obtained from the financial statements of companies for the period 2015-2019. Data analysis techniques using a descriptive statistic, classical assumption test, estimation test and panel data regression. Hypotheses testing by using F-test dan t-test. The results showed that board gender did not affect company performance. The board experience and board education had a positive and significant effect on firms performance.]]>
<![CDATA[The Effect of Leverage, Company Size, and Executive Characteristics on Tax Planning ]]>
<![CDATA[Ratna Zebua]]>;
<![CDATA[Lusiana Lusiana]]>;
<![CDATA[Ronni Andri Wijaya]]>
<![CDATA[ UPI YPTK Journal of Business and Economics Vol. 5 No. 3 (2020): September 2020 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK ]]>
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DOI: 10.35134/jbe.v5i3.71
<![CDATA[This study aims to determine the effect of Leverage, Company Size, and Executive Characteristics on Tax Planning with Profitability as a Control Variable in Manufacturing companies listed on the Indonesia Stock Exchange 2014-2018. The sample in this study amounted to 65 manufacturing companies taken through purposive sampling. The data used is secondary data, and the analytical method used is multiple linear regression analysis. The results of this study indicate that 1) Leverage has a significant effect on tax planning. 2) Company size has no significant effect on tax planning. 3) Executive characteristics have no significant effect on tax planning. 4) Leverage, company size, and Executive Characteristics have a significant effect on tax planning together. 5) Leverage has no significant effect on tax planning with profitability as a control variable. 6) Firm size has a significant effect on tax planning with profitability as a control variable. 7) Executive characteristics have no significant effect on tax planning, with profitability as a control variable. 8) Profitability significantly affects tax planning 9) Leverage, company size, executive characteristics, and profitability as control variables significantly affect tax planning simultaneously.]]>
<![CDATA[The Effect Of Audit Rotation, Audit Tenure And Auditor Reputation On Audit Quality With Profitability As Moderating Variable ]]>
<![CDATA[Mia Austina Anggraini]]>;
<![CDATA[Sigit Sanjaya]]>;
<![CDATA[Yamasitha Yamasitha]]>;
<![CDATA[Yulasmi Yulasmi]]>
<![CDATA[ UPI YPTK Journal of Business and Economics Vol. 7 No. 1 (2022): January 2022 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK ]]>
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DOI: 10.35134/jbe.v7i1.28
<![CDATA[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.]]>
<![CDATA[The Effect of Company Size, Exchange Rate and Earnings Per Share on Stock Returns ]]>
<![CDATA[Elfiswandi Elfiswandi]]>;
<![CDATA[Cindy Angela]]>;
<![CDATA[Muhammad Fikri Ramadhan]]>
<![CDATA[ UPI YPTK Journal of Business and Economics Vol. 7 No. 1 (2022): January 2022 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK ]]>
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DOI: 10.35134/jbe.v7i1.50
<![CDATA[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.]]>
