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INDONESIA
International Journal of Application on Economics and Business
Published by Universitas Tarumanagara
ISSN : -     EISSN : 29871972     DOI : https://doi.org/10.24912/ijaeb
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
International Journal of Application on Economics and Business (IJAEB) contains articles on the following topics: Entrepreneurship studies, Business studies, Management studies, Accounting studies, Economics studies
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 696 Documents
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FACTORS AFFECTING EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES LISTED ON INDONESIAN STOCK EXCHANGE Gunawan, Syelly; Sufiyati , Sufiyati
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1011-1024

Abstract

This research aims to determine the effect of leverage, firm size, profitability, liquidity, information asymmetry, and earnings power on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) throughout 2018-2020. In this research 171 observational data are used in which obtained from 57 manufacturing companies that have met established criteria, where the samples are selected using purposive sampling technique. The data were calculated and processed using Microsoft Excel 2016 dan EViews 12. This research tested the classical assumption before testing the hypothesis and used the multiple linear regression model method, which the suitable model for this research is Fixed Effect Model (FEM). Leverage, profitability, and earnings power have significant effects on earnings management, while firm size, liquidity, and information asymmetry have insignificant effects on earnings management.
FACTORS AFFECTING ACCOUNTING CONSERVATISM IN CONSUMER GOODS COMPANIES IN INDONESIA STOCK EXCHANGE Hadi, Arlia Natasya; Salim, Susanto
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1025-1037

Abstract

This study examines the relationship between accounting conservatism and leverage, capital intensity, profitability, dividend policy, and firm size in consumer goods non-cyclical companies listed on the Indonesia Stock Exchange between 2017 and 2019. In this research 87 observational data are used in which obtained from 29 consumer goods non-cyclical companies that have met established criteria, where the samples are selected using purposive sampling technique. Hypothesis testing in this study uses multiple regression analysis. The data were calculated and processed using Microsoft Excel 2013 dan EViews 12. This research tested the classical assumption before testing the hypothesis and used the multiple linear regression model method, which the suitable model for this research is Fixed Effect Model (FEM). The findings of this study show that accounting conservatism is significantly influenced by the variables of leverage and profitability, but not by the factors of capital intensity, dividend policy, or business size.
FACTORS INFLUENCING SUSTAINABILITY REPORT DISCLOSURE ON MINING COMPANIES LISTED IN IDX Karundeng, Mourend Gabriella; Salim, Susanto
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1038-1049

Abstract

The goal of this study is to examine how the composition of the board of commissioners, the percentage of independent commissioners, company size, leverage, and liquidity affect the publication of sustainability reports by mining companies that are listed on the Indonesia Stock Exchange between 2017 and 2020. Eight people were chosen as the sample for this study using the purposive sampling method. The EViews version 12 application is used to process the data in this study. The findings of this study suggest that corporate size and liquidity have a substantial impact on the disclosure of sustainability reports. Contrarily, the variables governing the board of commissioners, the percentage of independent commissioners, and leverage have no impact on the disclosure of sustainability.
THE EFFECT OF PROFITABILITY, CAPITAL STRUCTURE, ASSET STRUCTURE, AND FIRM AGE ON FIRM VALUE Harsono, Serena Beatrice; Susanto, Liana
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1050-1061

Abstract

The goal of this study was to gather empirical data on how firm value in manufacturing enterprises is impacted by factors such as profitability, capital structure, asset structure, and firm age. In this study, 89 manufacturing businesses that were listed on the Indonesia Stock Exchange between 2018 and 2020 are used as a sample. The sample selection used purposive sampling method and obtained a sample of 89 companies. The EViews 10 program was used to process the data for this investigation. The findings of this study suggest that firm value is significantly positively influenced by profitability and capital structure. Asset composition has no significant impact on firm value. Firm age has a significant negative effect on firm value. This research is expected to provide benefits for investors by increasing knowledge about company values and is expected to be used as consideration in making investment decisions to visualize company assets so that investors can achieve the expected returns.
THE INFLUENCE OF EXCHANGEABILITY, LEVERAGE, INFLATION, AND INTEREST RATE ON FINANCIAL PROBLEMS AMONG MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE DURING 2018-2021 Adiputra, I Gede; Ruslim, Herman
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1062-1073

Abstract

Many companies are facing financial difficulties and some are failed into bankruptcy. One of the categories of financial distress is business failure which is mostly caused by economic and financial factors. This research provides empirical evidence regarding internal and external factors that affect the financial distress of several companies. The sample consists of 25 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2021. This study used multinomial logit regression analysis with liquidity and leverage as internal variable factors, inflation, and interest rates as external variable factors of the companies. The data had used secondary data derived from financial statements. The results showed that Exchangeability and Leverage had significant effects on Financial Distress meanwhile Interest Rates and Inflation had not influenced the Financial Distress significantly.”
THE EFFECT OF FINANCIAL RATIOS ON FINANCIAL PERFORMANCE AMONG BANKING COMPANIES Cathleen, Annetta; Ekadjaja, Agustin
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1074-1086

Abstract

This study was conducted to obtain empirical evidence related to the effect of loan to deposit ratio, capital adequacy ratio, debt to equity ratio, and operational efficiency ratio on the financial performance of banking companies listed on the Indonesia Stock Exchange for a three-year period, which is 2017-2019. The research design used is descriptive research in describing the relationship between the independent variables and the dependent variable. The research method used is purposive sampling, with amounted to 29 companies that meet the criteria. Furthermore, this study used EViews 12 Student Version Lite application in the data processing. The results of this study indicate that the operational efficiency ratio influences the financial performance of banking companies. Meanwhile, loan to deposit ratio, capital adequacy ratio, and debt to equity ratio does not affect banking companies' financial performance.
PROFITABILITY, COMPANY SIZE, DIVIDENDS, AND CAPITAL STRUCTURE EFFECTS ON COMPANY’S VALUE Wongso, Karin Oxana; Ekadjaja, Agustin
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1087-1096

Abstract

The main purpose of this research is to obtain evidence or answers referring to the effect of profitability, company size, dividends, and capital structure on the value of consumer non-cyclical manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This research used purposive sampling technique. This research used 24 consumer non-cyclical manufacturing companies with a total of 72 samples during the period. The result of this research was obtained by using application which was called Eviews-12 with regression analysis technique. By using the technique and application, the result show that profitability and company size have a significant effect on company’s value. However, dividends and structure effects do not have a significant effect on company’s value.
THE EFFECT OF PROFITABILITY, CAPITAL STRUCTURE, FIRM SIZE, AND ASSET GROWTH ON FIRM VALUE Boenyamin, Angelina William; Santioso, Linda
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1097-1107

Abstract

This study aims to collect empirical data on the effect of profitability, capital structure, firm size, and asset growth on firm value in banking companies listed on the Indonesia Stock Exchange in 2018 – 2020. This study uses a purposive sampling method with 31 banking companies listed on the Indonesian Stock Exchange. The Microsoft Excel application was used to enter and calculate the study's data, and the Eviews 12 tool was used to process it. The results of this study indicate that firm size significantly positively affects firm value while profitability, capital structure, and asset growth have no significant effect on firm value.
FACTOR AFFECTING DIVIDEND POLICY IN FINANCIAL SECTOR COMPANIES IN INDONESIA STOCK EXCHANGE Magdalena, Katherine; Santioso, Linda
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1108-1119

Abstract

This study aims to analyze the effect of profitability, liquidity, leverage, firm size and free cash flow on dividend policy in financial sector company listed on the ISE in the 2018-2020 period. This research’s sample used 25 companies listed on the Indonesia Stock Exchange. The hypothesis in this study used multiple regression analysis. The data processing in this study uses the E-views application version 12. The results of this study indicate that the variables of profitability and firm size have a significant effect and positive on dividend policy, the variables of liquidity have a significant effect and negative on dividend policy, while the variables of leverage and free cash flow do not have a significant effect on dividend policy.
THE IMPACT OF ASSET MANAGEMENT, CAPITAL STRUCTURE, AND FIRM SIZE TOWARD PROFITABILITY Priskila , Priskila; Dewi, Sofia Prima
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1120-1132

Abstract

The aim of this study is to determine the influence of asset management, capital structure, and company size on the profitability of non-cyclical sector manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The data population in this study amounted to 111 non-cyclical sector manufacturing companies, a non-probability sampling technique (purposive sampling) by applying several criteria in this study. The data sample used is 75 data with 25 companies in the 2018-2022 period, where later the data will be processed using E-views ver.12 software. In this study, a classical assumption test was carried out using the multiple linear regression method and the suitable result for this study was the Random Effect Model (REM). This research shows that asset management has a positive effect on profitability, capital structure negatively affects profitability, and the size of the company has no impact on profitability with negative direction.

Page 18 of 70 | Total Record : 696

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