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Asian Journal of Economics and Business Management
Published by Lighthouse Publishing Company
ISSN : -     EISSN : 29617006     DOI : https://doi.org/10.53402/ajebm
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
The Asian Journal of Economics and Business Management is an international peer-reviewed journal that publishes articles in the fields of Economics and Business
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 86 Documents
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Value relevance and corporate social responsibility disclosure: A literature review Diajeng Fitri Wulan
Asian Journal of Economics and Business Management Vol. 1 No. 1 (2022): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.772 KB) | DOI: 10.53402/ajebm.v1i1.44

Abstract

This article presents a review of the research literature that discusses the relevance of the value of CSR disclosure conducted in various research before. The popularity of the topic of value relevance today is still a hot topic of discussion among researchers, even though there have been many studies that have discussed value relevance analysis. This phenomenon is caused because there is much stigma regarding the discussion of whether CSR disclosure does have a relevant value or not. The literature review is limited to research conducted from 2020 to 2022 using reputable and credible articles. This article discusses the evidence for the value relevance phenomenon. The results of this article indicate that there are still differences in the research results that discuss the relevance value of CSR disclosure. There are several companies with good enough CSR disclosure to have a high relevance value, but there are also companies with the opposite result. This result can be caused by various influencing factors such as the ability of CSR disclosure owned by each company, the ability of the board of directors to regulate and make policies regarding CSR, research samples, political conditions, and assumptions and stigma on investors in certain areas. Further research is expected to expand the scope of research to provide arguments regarding the value of relevance more accurately.
Does the growth opportunities have an impact on hedging decision from own-stated companies in Indonesia? Jovi Ostana Mangara Yudha; Reni Oktavia; Neny Desriani
Asian Journal of Economics and Business Management Vol. 1 No. 2 (2022): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.822 KB) | DOI: 10.53402/ajebm.v1i2.78

Abstract

This study aims to find out whether there is a relationship between growth opportunities and hedging. In the current era, all companies that have good growth opportunities will have a preference to expand their business activities to the international level. To reduce the risk of foreign exchange losses due to exchange rate fluctuations, the company will rely on hedging. However, this topic is still being debated because several previous research results have different results whether growth opportunity has an effect on hedging or not. This research uses a sample of state-owned companies listed on the Indonesia Stock Exchange from 2016 to 2020 whose data is obtained through the documentation method. The method used is purposive sampling and logistic regression analysis to assess the effect and possibility of hedging decisions used based on their growth opportunities. The results of this study indicate that growth opportunities have a significant positive effect on hedging. This is because state-owned companies have a preference to expand their operational activity, and this thing potentially need international transaction and companies will involve on exchange rate fluctuation, so to reduce the potential losses, companies will need hedging.
The effect of sports performance and financial performance on European soccer club stock prices Hendri Prayoga; Fitra Dharma; Dewi Sukmasari
Asian Journal of Economics and Business Management Vol. 1 No. 2 (2022): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (605.728 KB) | DOI: 10.53402/ajebm.v1i2.83

Abstract

This study discusses the effect of sports performance and financial performance on the price of European football. This topic is still a hot topic of discussion considering that football is a sport that is starting to develop into a real business industry that has a big impact on society. This phenomenon is caused by many speculations that football can become an industry that is in demand by investors. research conducted from 2016 to 2021 using articles with credible sources. Empirical results show that sports performance has a positive and significant effect on the stock price of football clubs. The liquidity ratio with the Current Ratio indicator has a positive and significant effect on the stock price of football clubs. The solvency ratio with the Debt to Asset Ratio proxy has a negative and significant effect on the stock price of football clubs. However, the profitability ratio with the NPM indicator has no effect on the stock price of the football club. The limitation of this study is that it focuses on European football clubs listed on the Stock Europe Football. Future research is expected to expand the scope of research such as the sample used and measurement indicators. aims to provide more accurate arguments and results regarding the effect of sports performance and financial performance on the stock price of football clubs.
Comparisonal analysis of profitability and leverage of hotel, restaurant and tourism sub sector companies before and during covid-19 pandemic Nurul Rizki Yanti; Agrianti Komalasari; Kiagus Andi
Asian Journal of Economics and Business Management Vol. 1 No. 2 (2022): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.451 KB) | DOI: 10.53402/ajebm.v1i2.84

Abstract

The worldwide economy, particularly Indonesia's, has been negatively impacted by the COVID-19 pandemic. Some of the industries most impacted by the COVID-19 epidemic are those in the hotel, restaurant, and tourism industries. This study uses profitability and leverage to examine whether there are differences in the profitability and leverage situations before and after the COVID-19 epidemic. There are discrepancies between the findings of earlier studies, who found no differences between profitability before and during the COVID-19 epidemic. In this research, a comparative descriptive methodology and a quantitative technique were applied. From 2018 through 2022, financial statistics are used in this analysis. Purposive sampling was used to collect samples, and 25 companies that match the criteria were found. When data were not normally distributed, the non-parametric Wilcoxon signed rank test was employed instead of the paired sample t-test as the normality test. The study's conclusion demonstrates the leverage and profitability of businesses in the travel, dining, and hospitality sectors both before and after the COVID-19 epidemic. In the 25 organizations that were analyzed, the results revealed a significant value (α) of 5% and a decline in the value of profitability and leverage. This indicates that the Indonesian hotel, restaurant, and tourism sub-sector businesses have suffered as a result of the COVID-19 outbreak. This study's findings are anticipated to be used to investment decision-making. Additionally, this research can be used as information by businesses facing profitability and leverage issues before and during the pandemic so that they can take immediate action to maintain their operations going forward.
Fraud Triangle Perspective on The Tendency of Fraudulent Financial Statements in Non-financial State-Owned Enterprises Nindya Saphira Maharani Rinaldo; Reni Oktavia; Yunia Amelia
Asian Journal of Economics and Business Management Vol. 1 No. 2 (2022): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.601 KB) | DOI: 10.53402/ajebm.v1i2.86

Abstract

Fraud is a problem that continues to exist in the organizational world. Fraud is difficult to eliminate but can be minimized by taking preventive measures by detecting things that have the potential to cause fraud. This study aims to analyze how the Fraud Triangle perspective detects the tendency of fraudulent financial statements with research samples of Non-financial State-Owned Enterprises listed on the IDX from 2016-2020. Fraudulent financial statements in this article were measured using Dechow F-Score and three dependent variables that represent each of the fraud triangle proxies with firm size as a control variable. Using logistic regression analysis, this research indicated pressure proxied by financial stability and measured using SALTA has a significant negative impact on the tendency of fraudulent financial statements. Opportunities proxied by the nature of industry and Rationalization proxied by changes in external auditors do not have a significant impact on the tendency of fraudulent financial statements.
Corporate characteristics and tax aggressiveness: Evidence from the mining sector in Indonesia Ikhsan Irmi; Reni Oktavia; Sari Indah Oktanti Sembiring
Asian Journal of Economics and Business Management Vol. 1 No. 2 (2022): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.763 KB) | DOI: 10.53402/ajebm.v1i2.89

Abstract

This article presents to find out the effect of corporation characteristics, such as though capital intensity, leverage, and firm size on tax aggressiveness. Based on the condition of tax revenues and the achievement of the tax ratio in assessing the performance of tax revenues, Indonesia has not been able to reach the target even since 2013. Many motivations drive companies to do tax aggressiveness either legally or illegally. Therefore, this article is necessary to find out the effect of capital intensity, leverage, and firm size on tax aggressiveness. This article uses quantitative data sourced from financial statements with research samples of non-oil and gas mining companies listed on IDX for the period from 2016 to 2020. Using panel data regression analysis, the results show that capital intensity, leverage, and firm size have no significant effect on the tax aggressiveness of non-oil and gas mining companies. It means that capital intensity, leverage, and firm size are not the right way for non-oil and gas mining companies to exercise tax aggressiveness. Further research is expected to use other factors as their CSR and GCG.
The effect of corporate social responsibility and capital intensity on tax aggressiveness Erlinda septiani; Lindrianasari; Sari Indah Oktanti Sembiring; Nurdiono
Asian Journal of Economics and Business Management Vol. 1 No. 2 (2022): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.699 KB) | DOI: 10.53402/ajebm.v1i2.90

Abstract

The goal of this article is to compile data on the correlation between tax compliance on the part of businesses and tax avoidance on the part of businesses. In this study, non-financial businesses listed on the Indonesia Stock Exchange (IDX) for the years 2018 through 2021 were used in an effort to get reliable information about tax aggressiveness activities that can be influenced by CSR and capital intensity. Purposive sampling was used in this study's secondary data sources from IDX to gather high-quality data. The criteria used to select the companies for data collection are those with an ETR value between 0 and 1, those with complete annual reports, and those that disclose CSR. According to the study's findings, CSR will have a negative impact on tax aggressiveness, and if there is greater CSR disclosure, there will be less tax aggressiveness. Contrarily, the CAPINT component demonstrates that CAPINT has no impact on Tax Aggressiveness because the researcher finds negative values for the CAPINT variable in the organization. As a result, it can be said that CAPINT does not appear to have an impact on Tax Aggressiveness. The study's shortcomings include the use of the ETR proxy as the sole indicator of tax aggressiveness and the exclusion of CSR and CAPINT, two variables that will have an impact on tax aggressiveness. Researchers are advised to compare the CSR and CAPINT variables and add or utilize other measuring instruments to determine the degree of tax aggressiveness.
The influence of profitability, leverage, capital intensity, and firm size on tax aggressiveness during covid-19 pandemic Berlian Kelline; Einde Evana; Niken Kusumawardani
Asian Journal of Economics and Business Management Vol. 1 No. 2 (2022): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.223 KB) | DOI: 10.53402/ajebm.v1i2.94

Abstract

In Indonesia, businesses have recently engaged in tax aggressiveness. The Republic of Indonesia's Ministry of Finance estimates that by the middle of 2020, tax evasion by businesses as reported by the Tax Justice Network might result in a loss of roughly Rp 68.7 trillion annually in worldwide tax collections. State tax income is reduced as a result of this. Additionally, the Covid-19 pandemic has increased economic instability. The purpose of this study is to investigate the impact of profitability, leverage, capital intensity, and business size on tax aggressiveness during Covid-19 pandemic. Profitability, leverage, capital intensity, and company size are the independent variables in this study, while firm age is the control variable. The dependent variable is tax aggressiveness, which is determined by the effective tax rates (ETR). In the 2020–2021 timeframe, 170 manufacturing companies listed on the Indonesia Stock Exchange were chosen as the target of observation. Using the purposive sampling method, a sample of 100 manufacturing businesses was obtained based on predetermined criteria. The findings revealed that profitability, leverage, and capital intensity all had a considerable impact on tax aggressiveness. While the size of the business has no substantial impact on tax aggressiveness. Age of the firm, which serves as the control variable, has a negative and considerable impact on tax aggressiveness.
Capital market reaction to the announcement of PSBB and PPKM policies on consumption industry companies listed on the IDX (Study on food and beverages sector companies) Muhamad Rizky Sastra; Usep Syaipudin; Ki Agus Andi
Asian Journal of Economics and Business Management Vol. 1 No. 2 (2022): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.268 KB) | DOI: 10.53402/ajebm.v1i2.116

Abstract

This article presents to find out the market's reaction to abnormal return and trading volume activity indicators to the PSBB and PPKM policies. The policy is still a hot topic of discussion among researchers, making many studies carried out since 2021. This study aims to find out and analyze the differences in Average Abnormal returns and trading volume activity on shares of consumption companies before and during the PSBB and PPKM policies. This study used a quantitative descriptive method using secondary data with a descriptive statistical test. It continued with a classical assumption test using the paired sample T-test method. Several conclusions can be drawn that there is no significant difference in abnormal returns before and during the PSBB policy and PPKM policy; there are significant differences in stock trading volumes before and during the PPKM policy. The limitation of this study is that this study uses short window periods that are unlikely to be able to capture events as a whole.
Factors affecting the number of banking loans during the covid-19 pandemic (empire study on Indonesian conventional commercial banks in 2020-2021) Ni Nyoman Dwi Anjani Putri Ni Nyoman Dwi Anjani Putri; Ki Agus Andi; Niken Kusumawardani
Asian Journal of Economics and Business Management Vol. 1 No. 2 (2022): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.081 KB) | DOI: 10.53402/ajebm.v1i2.120

Abstract

This article discusses the factors that affect the amount of bank credit during the covid-19 pandemic. The decline in the number of loans disbursed in early 2020 led to overall economic instability. This phenomenon has sparked interest in researching factors affecting the amount of credit to provide solutions to the problems faced. Unlike previous research, this research focused on the amount of credit disbursed during the Covid-19 pandemic. In addition, this study also used all samples of conventional commercial banks registered with financial services authorities in Indonesia. The data used are banking financial reports in 2020 and 2021. This study analyzes banking performance as measured by the ratio of CAR, OEOI, LDR, NIM, and ROA whether or not it affects the amount of credit disbursed during the Covid-19 pandemic. The research method used is a test of classic assumptions and multiple linear regression analysis. The analysis results show that CAR, NIM, and ROA significantly positively affect the amount of credit distributed. Meanwhile, the LDR significantly negatively affects the amount of credit disbursed. These four variables affect the amount of credit disbursed by the bank. Bank management must pay attention to banking performance, especially the ratio of CAR, NIM, ROA and LDR so that the role of banks in disbursing loans remains optimal during the Covid-19 pandemic. The limitation in this study is that the number of variables studied is only 5 that have not shown a major influence in influencing the amount of credit disbursed. Further research is expected to examine many variables that show a large influence on the amount of credit disbursed to provide solutions for banks in increasing the amount of credit.

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