cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Suginam
Contact Email
suginam.icha@gmail.com
Phone
+6281310830345
Journal Mail Official
faiziqameira@gmail.com
Editorial Address
Jalan sisingamangaraja No 338 Medan, Indonesia
Location
Kota medan,
Sumatera utara
INDONESIA
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 409 Documents
 37   38   39   40   41 
Pengaruh ROA, DER dan DPR terhadap Sustainable Growth Rate Areja Amaulana; Dheri Febiyani Lestari
Journal of Trends Economics and Accounting Research Vol 6 No 4 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i4.2685

Abstract

Driven by the growth volatility observed among LQ45-indexed enterprises on the Indonesia Stock Exchange—highlighted by an 8.27% aggregate profit contraction in the first quarter of 2023—and persistent discrepancies in prior empirical literature regarding the determinants of sustainable corporate expansion, this study examines how financial metrics dictate growth boundaries. Specifically, it investigates the individual impacts of profitability (Return on Assets), capital structure (Debt to Equity Ratio), and dividend policy (Dividend Payout Ratio) on the Sustainable Growth Rate (SGR). Adopting a causal-associative quantitative framework, financial statements from 27 purposively sampled corporations spanning the 2021–2024 period were analyzed. The panel data regression utilized a Fixed Effect Model (FEM) executed via EViews 13 software. The empirical findings demonstrate that ROA exerts a significant positive influence on SGR with a coefficient of 0.3473 (p=0.0000), thereby reinforcing the Du Pont Model and Pecking Order Theory. Conversely, DPR exhibits a significant negative correlation with SGR, yielding a coefficient of -0.0192 (p=0.0003), which confirms a critical trade-off between dividend distribution and internal reinvestment capacity. Meanwhile, DER demonstrates a negative but non-significant impact (p=0.6620), indicating that financial leverage is not a primary driver of growth sustainability for these blue-chip issuers. This analytical model possesses an explanatory power of 64.63% regarding SGR variability. These outcomes underscore the vital importance of operational efficiency and prudent earnings retention strategies in maintaining long-term growth trajectories without relying on external capital. Ultimately, this research contributes a novel empirical guide grounded in comparative theoretical frameworks (Du Pont, Pecking Order, and Agency Theory) to assist Indonesian blue-chip companies in establishing safe growth thresholds amidst post-pandemic economic fluctuations.
Pengaruh Ukuran Perusahaan, Umur Perusahaan dan Audit Fee Terhadap Audit Delay Zahraturrina; Ermad Ermad; Irmawati Irmawati
Journal of Trends Economics and Accounting Research Vol 6 No 4 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i4.2712

Abstract

This study aims to examine the effect of firm size, firm age, and audit fee on audit delay in manufacturing companies within the consumer goods industry subsector listed on the Indonesia Stock Exchange during the 2022–2024 period. The research problem is based on the phenomenon that audit delay still frequently occurs in recent years and has even shown an increasing trend over time. This condition is a significant concern, as delays in the submission of financial statements may disrupt transparency and reduce investor confidence. This study employs a quantitative approach, with the sample selected using purposive sampling based on predetermined criteria. The sample consists of 26 companies, with a total of 78 observations from the consumer goods industry subsector. The data used in this study are secondary data in the form of annual financial statements and annual reports. The data were analyzed using panel data regression analysis supported by statistical techniques processed with EViews 13 software. The stages of data analysis include classical assumption tests and model selection, where the best model selected is the Random Effect Model (REM). Previous studies have shown mixed results. The findings of this study indicate that firm size has a positive effect on audit delay, while firm age and audit fee have a negative effect on audit delay. These three variables reflect the complexity of internal and external factors influencing audit delay. This study is expected to provide a theoretical contribution by enriching insights into audit delay in manufacturing companies.
Pengaruh PSAK Syariah dan CSR terhadap Kepercayaan Investor dengan Mediasi Reputasi Perusahaan Keisya Fitri Wulandari; Sri Rahayu; Lusi Elviani Rangkuti
Journal of Trends Economics and Accounting Research Vol 6 No 4 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i4.2719

Abstract

This study aims to examine the effect of the implementation of Sharia Financial Accounting Standards (PSAK Syariah) and Sharia-based Corporate Social Responsibility (CSR) disclosure on investor trust, with corporate reputation as a mediating variable in companies listed in the Sharia Securities List on the Indonesia Stock Exchange. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports over the observation period. The sample consists of 16 companies with 48 observations, selected using purposive sampling. Data analysis is conducted using panel data regression combined with path analysis, and mediation testing is performed using the Sobel test. The results indicate that partially, the implementation of PSAK Syariah and Sharia CSR disclosure do not have a significant effect on investor trust. However, simultaneously, these variables along with corporate reputation have a significant effect on investor trust. Furthermore, PSAK Syariah and CSR disclosure have a positive effect on corporate reputation, but corporate reputation is not able to mediate the relationship between the independent variables and investor trust. These findings suggest that although companies have implemented Sharia principles in financial reporting and social responsibility, investors tend to prioritize financial performance indicators over Sharia compliance aspects in making investment decisions. This study implies that enhancing investor trust in the Islamic capital market requires not only compliance with Sharia accounting standards and CSR disclosure but also improvements in the quality, relevance, and transparency of financial information, as well as stronger integration between Sharia values and economic performance.
Perilaku Konsumtif Generasi Z dalam Paparan Content Marketing TikTok Muhammad Rifqi Lubis; Aji Prasetyo
Journal of Trends Economics and Accounting Research Vol 6 No 4 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i4.2765

Abstract

This study aims to analyze the influence of TikTok content marketing on Generation Z’s consumer behavior. The research problem stems from the increasing exposure to digital marketing content that has the potential to drive purchases through trends, product visualizations, and algorithmic recommendations. This study employs an explanatory quantitative approach, distributing a questionnaire to 300 Generation Z respondents who actively use TikTok; the sample for analysis was determined using the Slovin formula, resulting in 75 respondents as the study sample. Content marketing variables were measured using indicators of relevance, accuracy, value, ease of understanding, ease of discovery, and consistency, while consumer behavior was measured using indicators of rewards, packaging, prestige, price, status symbols, influencer influence, self-confidence, and brand experimentation. Data were analyzed using validity, reliability, normality, linearity, simple linear regression, and t-tests via SPSS 25. The results indicate that the instrument is reliable, with a Cronbach’s Alpha of 0.796 for the content marketing variable and 0.849 for the consumer behavior variable. The normality test yielded an Asymp. Sig. value of 0.200, while the linearity test showed a deviation from linearity of 0.067. The regression results produced the equation Y = 14.431 + 1.153X, with a calculated t-value of 6.382, which is greater than the critical t-value of 1.993 and a significance level of 0.000. These findings confirm that TikTok content marketing has a positive and significant impact on the consumption behavior of Generation Z. This study provides an empirical contribution to the development of digital marketing research based on the Stimulus-Organism-Response theory, as well as to the enhancement of digital and financial literacy among young consumers.
Pengaruh Work-Life Balance dan Dukungan Atasan Terhadap Employee Well-Being Pada Perusahaan Startup Wanda Rizki Yuliyanti; Andhika Mochammad Shiddiq; Ridlwan Mutaqqin
Journal of Trends Economics and Accounting Research Vol 6 No 4 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i4.2780

Abstract

This study is oriented toward investigating the contributions of Work-life Balance and supervisor support in constructing Employee Well-Being among personnel at a startup company. Utilizing a quantitative-verificative approach, data were gathered through the distribution of questionnaires to 34 respondents, encompassing the entire employee population (saturated sampling). Hypothesis testing was completed using a multiple linear regression model. The research findings confirm that partially, both Work-life Balance and supervisor support exert a positive and significant influence on employee well-being. Similarly, in the simultaneous test, both predictors proved to have a significant impact. Descriptively, it was noted that Employee Well-Being is in the moderately good category, whereas the level of Work-life Balance is classified as relatively low, and the supervisor support variable falls into the low criterion. Based on these results, startup management is advised to prioritize improving the Work-life Balance climate and strengthening leadership roles to optimize the psychological well-being of employees.
Pengaruh Mekanisme Good Corporate Governance terhadap Kualitas Integrated Reporting Dwiky Dzakwan Yandira Putra; Istianingsih; Aloysius Harry Mukti
Journal of Trends Economics and Accounting Research Vol 6 No 4 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i4.2898

Abstract

The purpose of this study is to test and analyze the influence of Good Corporate Governance on the quality of Integrated Reporting. The research method used is quantitative, with the type and source of data obtained from the annual reports of companies listed on the Indonesia Stock Exchange. The population and sample in this study consist of the financial reports of the banking sector listed on the Indonesia Stock Exchange for the period 2020-2024. The sampling technique used is purposive sampling, resulting in 220 processed data samples that meet the criteria. The analysis methods employed include descriptive statistical tests, classical assumption tests, multiple regression analysis, and hypothesis testing. The results of this study indicate that: (1) the size of the board of commissioners does not affect the quality of Integrated Reporting; (2) the independence of the board of commissioners does not affect the quality of Integrated Reporting; (3) gender diversity of the board of commissioners does not affect the quality of Integrated Reporting; (4) financial capability of the board of commissioners does not affect the quality of Integrated Reporting; (5) the size of the audit committee does not affect the quality of Integrated Reporting; (6) the financial capability of the audit committee positively affects the quality of Integrated Reporting; (7) audit committee meetings positively affect the quality of Integrated Reporting; (8) institutional ownership does not affect the quality of Integrated Reporting.
The Flexibility Paradox: Kelelahan Digital dan Otonomi Kerja Karyawan Startup Muhammad Rizky; M. Miftahul Madya
Journal of Trends Economics and Accounting Research Vol 6 No 4 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i4.2926

Abstract

The increasing adoption of flexible work practices and Agile methodologies in modern organizations has highlighted the need for a deeper understanding of the factors that influence employees’ Work–Life Integration. Therefore, this study aims to examine the effects of Agile Scrum and Workplace Flexibility on Work–Life Integration among startup employees in Depok City, Indonesia, while investigating the mediating role of Perceived Autonomy. Primary data were collected through a questionnaire survey involving 20 respondents and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach with SmartPLS software. Statistical significance was assessed through a non-parametric bootstrapping procedure. The results revealed that Agile Scrum had a positive and significant effect on Work–Life Integration (β = 0.462, p = 0.003), whereas Workplace Flexibility had a positive and significant effect on Perceived Autonomy (β = 0.675, p < 0.001). In contrast, Agile Scrum did not have a significant effect on Perceived Autonomy, Workplace Flexibility did not significantly affect Work–Life Integration, and Perceived Autonomy did not significantly influence Work–Life Integration. These findings suggest that Agile Scrum contributes directly to enhancing employees’ Work–Life Integration, while Workplace Flexibility primarily strengthens employees’ perceptions of autonomy rather than directly improving the integration of work and personal life. The study provides empirical insights into the mechanisms through which Agile work practices and flexible work environments influence employee well-being in startup organizations.
Pengaruh DER, CR, dan TA terhadap PBV pada Perusahaan JII 2021–2025 Siswandaru Kurniawan; Andriyan Eka Sapta; Awwal Abdillah Izzuddin
Journal of Trends Economics and Accounting Research Vol 6 No 4 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i4.2975

Abstract

This study aims to analyze the effect of Debt to Equity Ratio (DER), Current Ratio (CR), and Total Asset (TA) on Price to Book Value (PBV) of companies listed on the Jakarta Islamic Index (JII) for the 2021–2025 period. This quantitative study uses secondary data in the form of annual financial statements from the Indonesia Stock Exchange. Samples were selected through purposive sampling yielding 16 companies with 80 valid observations after bootstrapping processing. The novelty of this study lies in the application of bootstrapping estimation with 5,000 iterations as a solution to the normality assumption violation, producing more robust estimates than conventional parametric regression. Results show that simultaneously DER, CR, and TA significantly affect PBV. Partially, DER has a positive and significant effect on PBV, CR has no significant effect on PBV, while TA has a negative and significant effect on PBV. An Adjusted R² of 29.9% indicates the three variables explain a portion of PBV variation. This study contributes to strengthening signaling theory in the Islamic capital market and critically notes that large asset size does not always positively correlate with firm value among JII sharia issuers. This study's added value lies in the empirical evidence regarding the limits of economies of scale applicability in the Islamic capital market, as well as the methodological innovation using bootstrapping estimation to produce a more precise model.
Analysis of Road Infrastructure Performance Audit on Gatot Subroto Underpass User Satisfaction Indah Permatasari; Feby Nasywa Rahman; Shinta Dessy Mandasari; M Irsan Nasution
Journal of Trends Economics and Accounting Research Vol 6 No 4 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i4.2984

Abstract

This study aims to analyze the performance audit of road infrastructure and its impact on user satisfaction at the Gatot Subroto Underpass, North Sumatra. High-quality road infrastructure plays a vital role in improving mobility, safety, and public convenience; therefore, periodic evaluation through a performance audit based on user perceptions is essential. This study employed a descriptive quantitative method using a survey approach involving 75 respondents who were users of the Gatot Subroto Underpass. Data were collected using a Likert-scale questionnaire and analyzed descriptively by measuring the level of user satisfaction across each road infrastructure service indicator. The findings indicate that the performance audit effectively identified both service aspects that have performed well and those requiring further improvement. The level of user satisfaction before the evaluation was 65%, categorized as moderately satisfied, while after the evaluation and analysis it increased to 78%, categorized as satisfied, representing an improvement of 13%. The highest levels of user satisfaction were found in traffic flow and road surface conditions, whereas the lowest levels were associated with the drainage system, street lighting, and environmental cleanliness within the underpass. The study further reveals that the quality of road infrastructure services has a significant influence on users' perceptions and overall satisfaction. A performance audit based on user satisfaction provides comprehensive information for determining service improvement priorities and can serve as a valuable basis for developing more effective road infrastructure management policies that are responsive to community needs while supporting the development of a safe, comfortable, and sustainable urban transportation system.

Page 41 of 41 | Total Record : 409

 37   38   39   40   41 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol 6 No 4 (2026): June 2026 Vol 6 No 3 (2026): March 2026 Vol 6 No 2 (2025): December 2025 Vol 6 No 1 (2025): September 2025 Vol 5 No 4 (2025): June 2025 Vol 5 No 3 (2025): March 2025 Vol 5 No 2 (2024): December 2024 Vol 5 No 1 (2024): September 2024 Vol 4 No 4 (2024): June 2024 Vol 4 No 3 (2024): March 2024 Vol 4 No 2 (2023): December 2023 Vol 4 No 1 (2023): September 2023 Vol 3 No 4 (2023): June 2023 Vol 3 No 3 (2023): March 2023 Vol 3 No 2 (2022): December 2022 Vol 3 No 1 (2022): September 2022 Vol 2 No 4 (2022): June 2022 Vol 2 No 3 (2022): March 2022 Vol 2 No 2 (2021): December 2021 Vol 2 No 1 (2021): September 2021 Vol 1 No 4 (2021): June 2021 Vol 1 No 3 (2021): March 2021 Vol 1 No 2 (2020): December 2020 Vol 1 No 1 (2020): September 2020 More Issue