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Journal of Trends Economics and Accounting Research
Published by Forum Kerjasama Pendidikan TInggi
ISSN : -     EISSN : 27457710     DOI : https://doi.org/10.47065/jtear.v2i4.266
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Trends Economics & Accounting Research memuat artikel pada bidang Ekonomi, Akuntansi dan Manajemen. Namun tidak tertutup untuk menerima artikel pada bidang sejenis, seperti: 1. Auditing, 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, 17. Islamic Capital Market, 18. Financial accounting, 19. Managerial accounting, 20. Behavioral accounting, 21. Tax accounting, 22. Public Sector Accounting, and 23. Syariah accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 381 Documents
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Pengaruh Sales Growth dan Struktur Modal terhadap Financial Distress Neng Wanda Salsa Dila; Ferdiansyah Ritonga
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1331

Abstract

This study aims to determine the effect of sales growth and capital structure on financial distress. The study population is consumer non-cyclicals sector manufacturing companies for the period 2018-2022. This study used purposive sampling method sampling techniques to select samples using certain criteria obtained samples of 40 companies for 5 years with a sample of 200. Data analysis was performed using multiple linear regression with the E-views test tool version 12. The results of this study show that the sales growth variable has a probability value of 0.2562 > 0.05 which means that the sales growth variable does not affect financial distress. Meanwhile, the capital structure variable has a probability value of 0.0000 < 0.05 which means that the capital structure variable has a negative and significant effect on financial distress. The implication of this study is that it can be used by company financial managers to manage sales growth and capital structure more effectively to avoid financial distress conditions.
Pengaruh Tax Avoidance dan Corporate Governance Terhadap Nilai Perusahaan Puspitasari, Aisyah Rahmadayanti Putri; Febriani, Eka
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1212

Abstract

This study aims to examine the effect of tax avoidance and corporate governance on firm value in automotive sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The data used in this research uses secondary data with the data collection method is purposive sampling which obtained data from 70 automotive sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The data analysis used is an Econometric View which shows that tax avoidance with a regression coefficient of -0.165202 and a probability value of 0.0012 <0.05 has a significant effect in a positive direction on company value and corporate governance with a regression coefficient of 0.475325 and The probability value of 0.0136 <0.05 has a significant positive effect on company value. These results mean that the implementation of transparent, accountable and effective governance can be considered by stakeholders as a factor that increases company performance and value. So that healthy relationships between stakeholders and the company are important in achieving long-term growth and sustainability of the company.
Customers’ Trust on Sustainable Cosmetics Products’ Campaigns Septiarini, Eka; Tania Adialita
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1214

Abstract

The beauty industry in Indonesia is growing rapidly. Along with this growth, some cosmetic industries differentiate by offering the concept of green cosmetics or sustainable beauty. Green campaigns through social media are closely related to the company's strategy to provide knowledge about the environment and inform product values so it will build customer trust and interested to buy sustainable cosmetic products. The objective of this study is to inspect the influence of green campaigns on green trust and green purchase intention of sustainable cosmetics products. This study uses descriptive and associative quantitative methods and analyzed by Smart-PLS Software 3.3. 224 respondents completed the research questionnaire, but only 172 respondents met requirements of this study (had an experience watched green campaigns from sustainable cosmetics). The results showed that the green campaigns affect green trust 65,9% and 54% to the green purchase intention. Green trust affects green purchase intention by 32,2%. Furthermore, green trust also mediates 21,2% the effect of green campaigns on green purchase intention.
Resiko Bisnis, Profitabilitas, Nilai Perusahaan, Perataan Laba Sebelum dan Saat Pandemi Covid-19 pada Sektor Barang Konsumsi Fitri Ella Fauziah; Murharsito
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1239

Abstract

The objective of this study is to determine whether there are differences in company risk, profitability, company value and income smoothing before and during the Covid-19 pandemic. This research is quantitative research with the research population including consumer goods companies listed on the IDX and the research sample selection used purposive sampling. Data analysis used the sample difference test t-test and paired Wilcoxon test. The research findings are that profitability has a different test value of 0.017, which means that it has a difference before and during the Covid-19 epidemic, but the variables of company value, business risk and income smoothing each have a different test value of 0.266; 0.601 and 0.218 which means there is no difference before and during the Covid-19 epidemic.
Firm’s Resilience Before and During Covid-19 Pandemic Sriani, Dewi; Wahyu Subroto, Radityo
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1253

Abstract

This research aims to investigate the company’s resilience before and during Covid-19 pandemic. The study examines the differences between firm performance and the average performance using Return on Assets (ROA), Total Asset Turnover (TATO), and current ratio (CR) before and during Covid-19 pandemic. This study uses sample from non-cyclical consumer industries listed on the Indonesian Stock Exchange (BEI) for the period 2017-2022 with 258 firm years observation. The data is analyzed with SPSS using paired t-test sample with Wilcoxson Test. The results show that there is a significant performance difference as measured by ROA and TATO before and during Covid-19. The mean ROA value was 8% before and 5.54% during the covid-19 epidemic, respectively. TATO levels were 0.99 and 0.87 correspondingly before and during the covid-19 epidemic. The current ratio, however, does not alter between the two periods. The mean value of current ratio was 2,46 and 2,49 respectively before and during covid-19. The findings also revealed that there is no difference in non-cyclical industries' average performance (ROA, CR, and TATO) before and after the Covid-19 pandemic.
Pengaruh Ukuran Perusahaan, Leverage dan Sales Growth Terhadap Manajemen Laba Dian Sadewa; Dani Sopian
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1296

Abstract

This research aims to determine the influence of company size, leverage, and sales growth on earnings management. The population in this study consists of all companies in the healthcare sector in the Indonesia Stock Exchange during the period from 2018 to 2022. The population for this study consists of 33 companies. This research uses a sample of 14 companies over a 5-year period. The sampling was done using purposive sampling. This is a quantitative research that employs classic assumption tests and multiple linear regression analysis. The results of this research simultaneously (F-test) show that 3.145 > 0.219 with a significance value of 0.996. A significance value of 0.883 > 0.05 means that the variables of company size, leverage, and sales growth collectively do not significantly influence earnings management.
Pengaruh E-Trust, Website Quality, E-Service Quality dan Keragaman Produk Terhadap Keputusan Pembelian Cindy Kristianty Eka Wardhani; Edy Nursanta; Widiyarsih; Siti Masitoh
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1299

Abstract

This study aims to analyze the influence of E-Trust, Website Quality, E-Service Quality, and Product Diversity on Purchase Decisions on Lazada.co.id in East Jakarta. The analytical method used in this study involves quantitative primary data, with the test phases including validity, reliability, normality, heteroscedasticity, multicollinearity, multiple linear regression, coefficient of determination, F-test, and t-test. The sample taken in this study consisted of 100 respondents, using purposive sampling as the sampling method. The results of the t-test showed that the calculated t-values were greater than the t-table values for the following variables: E-Trust (3.575 > 1.985), Website Quality (4.444 > 1.985), and E-Service Quality (2.418 > 1.985), indicating that these three variables partially influence Purchase Decisions on Lazada.co.id in East Jakarta. Meanwhile, Product Diversity had a calculated t-value smaller than the t-table value (0.378 < 1.985), meaning that the Product Diversity variable does not influence Purchase Decisions on Lazada.co.id in East Jakarta. The results of the F-test showed that E-Trust, Website Quality, E-Service Quality, and Product Diversity simultaneously influence Purchase Decisions on Lazada.co.id in East Jakarta, as indicated by the calculated F-value of 89.759 > 2.47.
Pengaruh Kualitas Produk dan Harga Terhadap Keputusan Pembelian Produk Emina Kosmetik Nugroho, Poso; Christina Dewi Wulandari; Tri Damayanti; Sahdina Nadila
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1308

Abstract

This study aims to analyze the influence of product quality and price on the purchase decision of Emina Cosmetic products, both partially and simultaneously. The research method used is quantitative. The population in this study consists of consumers who have purchased Emina Cosmetic products at least once and are female. The sample size is set at 100 respondents. The analysis method in this study uses primary quantitative data, with the following testing stages: validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, T-test, F-test, and coefficient of determination using SPSS 27 statistical software. The sampling method used in this study is non-probability sampling with a purposive sampling technique. The results of the study show that, partially, the Product Quality variable influences the Purchase Decision with a significance value of 0.001 < 0.05 or a t-value of 3.430 > t-table of 1.984. Price partially influences the Purchase Decision with a significance value of 0.001 < 0.05 or a t-value of 3.421 > t-table of 1.984. Simultaneously, Product Quality and Price influence the Purchase Decision with a significant value of 0.000 < 0.05.
Pengaruh Bauran Pemasaran 7P Terhadap Keputusan Pembelian Pada Aplikasi Netflix Aditya Rian Ramadhan
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1338

Abstract

This study aims to analyze the influence of the 7P Marketing Mix on social media on purchase decisions for the Netflix application. The analysis method used in this research is quantitative data. The testing stages carried out in this study include validity tests, reliability tests, classical assumption tests, multiple linear regression, partial tests (T-test), simultaneous tests (F-test), and the coefficient of determination (R²). Data collection in this study was conducted using a questionnaire instrument with a sample size of 96 respondents, specifically from the Bekasi community who have subscribed to the Netflix application. The sampling method used in this research is purposive sampling with the assistance of IBM SPSS statistics 25 software. The results of the T-test showed that the calculated T-value is smaller than the critical T-value for the following variables: Product (0.003 < 1.985), Promotion (0.663 > 1.985), Place (1.673 > 1.985), People (0.890 > 1.985), Process (1.576 > 1.985), and Physical Evidence (0.676 > 1.985), indicating that these six variables do not have a partial effect on the purchase decision for Netflix subscriptions. However, Price has a calculated T-value greater than the critical T-value (4.588 > 1.985), indicating that the price variable partially influences the purchase decision for Netflix subscriptions. The results of the F-test show that Product, Price, Promotion, Place, People, Process, and Physical Evidence simultaneously influence the purchase decision for the Netflix application.
Determinan Perilaku Penggunaan Dompet Digital Secara Berkelanjutan oleh Mahasiswa Akuntansi Sriniyati; Erlinda Nur Khasanah
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1339

Abstract

One of the uses of technology in the field of financial services in this era is the emergence of financial technology in the form of digital wallets (e-wallets). The use of this digital wallet is considered practical, efficient, effective and facilitates mobility, especially for the younger generation (students). The results of previous research regarding the behavioral determinants of sustainable use of digital wallets showed inconsistencies. The purpose of this study was to examine the determinants of accounting student’s e-wallet continuance usage behavior. The determinants consisted of facilitating conditions, habit, and behavioral intention. Data used in this research was primary data collected by distributing questionnaires through 100 students at Vocational Colleges in Special Region of Yogyakarta. To test the hypotheses, this study used multiple regression analysis through the IBM SPSS Statistics 26. The results of this research provide empirical evidence that all hypotheses in this research are supported. The determinants tested include facilitating conditions (sig. 0,004), habit (sig. 0,000), and behavioral intention (sig. 0,001) had a positive and significant effects on e-wallet’s continuance usage behavior by accounting students.

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