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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 774 Documents
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The Effect of Profitability, Leverage, and Managerial Ownership on Earnings Management Margaretha Putri Prasetyo; Rousilita Suhendah
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.98-105

Abstract

This study aims to determine the effect of profitability, leverage, and managerial ownership on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This study used 30 manufacturing companies as a sample with the purposive sampling method. In this research, Microsoft Excel and EViews 12 was used to assist in data processing. The results of this study show that profitability has positive and significant effect on earnings management, leverage and managerial ownership has no effect on earnings management. This research can be useful for company management, investors, and creditors in dealing with factors that affect earnings management.
Woman of Board Directors, Leverage, Sales Growth, Institutional Ownership, and Earnings Management Rahel Litaya; Rousilita Suhendah
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.106-114

Abstract

This study aims to determine the effect of the size of the female board of directors and commissioners, leverage, and sales growth with the moderating variable of institutional ownership on leverage on earnings management in the real estate and construction which listed on the Indonesia Stock Exchange for the 2017-2020 period. Data processing was carried out with Eviews. The sample was selected with purposive sampling method. The results showed that the size of the female board of directors and sales growth significantly negatively affected earnings management. The female board of directors can reduce earnings management because women in leadership positions in businesses are capable of making wise and moral decisions. The higher the sales growth, the lower the earnings management. Companies have a high sales growth rate means that the company's profit is also high. Managers are not motivated to increase profits because their interests of managers are the same as stakeholders' interests. Managers have the same information as stakeholders, so there is no information asymmetry. Leverage has no significant effect on earnings management. Leverage in earnings management has a significant negative impact on moderating institutional ownership.
Determinant Factors of Infrastructure Firm’s Value in Indonesia Stock Exchange Jasen Sugiarto Effendy; Ignatius Roni Setyawan
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.115-123

Abstract

This study will test whether profitability, solvency and firm size have influenced to the firm value for the infrastructure sector companies listed in IDX. Using the purposive sampling, this study obtains 30 companies from the 2018-2021 so that the total number of observations is 120 firm-years. The analysis result conducted by data panel regression shows that profitability and firm size have a significant effect on the firm value at level 10% and 5% respectively. The other finding is that solvency does not affect firm value. From this result, the study will imply that infrastructure sector firms in IDX have considered profitability and size in the effort of maximizing the company value and they actually tend not to use debt as the major regular financing sources.
The Evaluation of Online Learning During the Covid-19 Pandemic Among the Accounting Students of Universitas Tarumanagara Amin Wijoyo; Nastasya Cindy
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.124-132

Abstract

Corona outbreak has changed daily life and of course the Education department is also affected. Before corona, learning was done face-to-face, but now learning must be carried out online. This study was conducted to evaluate online learning during the pandemic for accounting students at Universitas Tarumanagara. The data was taken from a questionnaire for accounting students at Universitas Tarumanagara who took part in online learning. Data were taken from all active accounting students at Universitas Tarumanagara. The things which might be evaluated are the level of student satisfaction in online learning, the online learning media used, the delivery of teaching materials in online learning, deficiencies in online learning, and student choices in the lecture method.
Factors Affecting Individual Taxpayer Compliance on Tax Return After Using E-Filing Hendro Lukman; Fanny Andriani Setiawan; Juni Simina
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.133-140

Abstract

Tax Return for Individual Taxpayers in Indonesia using e-filing has started since the 2015 tax year which was reported in 2016. The increase in using e-filing showed an increase. However, the increase in Tax Return Reporting for Individual Taxpayers has not shown their compliance in carrying out their obligations, it is seen that reporting is still low compared to those registered, around 56%. This study analyzes the influence of Taxpayer Behavior and Ethics on Taxpayer Compliance. This study is a quantitative study with primary data that obtained through questionnaires, and those were analyzed using the multiple regression method which was processed using PLS Software Version 3. The research subjects were Individual Taxpayers who were registered at the Tax Office in Jakarta and surrounding areas, and had used efiling. The collection of samples during March 2022, collected 55 data from respondents who meet the requirements. The result showed that Taxpayer Ethics had an effect on taxpayer compliance, but Taxpayer Behavior showed the opposite result. The factor with the lowest coefficient of Taxpayer behavior is the perceived lack of tax benefits. Thus, the implications of this study are the Directorate General of Taxes, in this case Section Counseling, Services, and Public Relations (P2Humas) may create counseling programs that explain and provide concrete examples of the benefits of paying taxes, not just only persuading taxpayers to report.
The Impact of Covid-19 Pandemic on Audit Quality: The Perception of Indonesian Auditors Yuniarwati -; I Cenik Ardana
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.141-150

Abstract

The thick atmosphere of uncertainty at the macro and micro economic levels due to the Covid-19 pandemic can affect audit quality. The purpose of this study is to provide empirical evidence about the impact of the Covid-19 pandemic on audit quality from the perceptions of Indonesian auditors. The population of this research is all auditors who work in Public Accounting Firms in Indonesia. Samples were selected randomly from those who were willing to fill out a questionnaire. Dissemination of the questionnaire using google forms. The data was processed using Excel and SPSS software. Hypothesis testing using a non-parametric One Sample Wilcoxon Signed Ranks Test. The results of this study indicate that the Covid-19 pandemic has a significant effect on audit quality on all dimensions of audit quality (going concern, audit fees, auditor HR quality, audit procedures, and auditor salaries). Learning from the case of the Covid-19 pandemic, it is necessary to change the audit paradigm through increasing technological competence and digital transformation in training and audit practices going forward.
The Effect of Profitability, Risk, and Company Age on ESG Disclosure Melinda Yustin; Rousilita Suhendah
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.151-161

Abstract

This study aims to determine the effect of profitability, risk, and company age on the ESG disclosure of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The research uses quantitative methods and purposive sampling techniques with a sample of 41 companies that are included in the category of manufacturing companies. The processed data is secondary data from financial reports and sustainability reports obtained from the Indonesia Stock Exchange website and company websites. Data processing uses the IBM SPSS Statistics 28 application. The results show that company age has a positive and significant effect on ESG disclosure, while profitability has a negative and significant effect on ESG disclosure. Risk is known to have no significant effect on ESG disclosure.
The Effect of Creativity and Self-Efficacy on the Performance of Culinary MSMEs with Entrepreneurship Orientation as Mediation Andreas Antonius; Louis Utama
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.162-171

Abstract

This study aims to determine the effect of creativity and self-efficacy on the performance of culinary MSMEs with an entrepreneurial orientation as a mediation. The number of samples used in this study were 100 samples who were culinary MSMEs entrepreneurs in West Jakarta. Methods and sampling techniques in this study use non-probability sampling (purposive sampling). Data collection is done online through google forms and in person. The data analysis technique in this research is the SEM-PLS method using the SmartPLS 3.0 software. The results show that creativity affects the business performance of culinary MSMEs, self-efficacy affects the business performance of culinary MSMEs, entrepreneurial orientation affects the business performance of culinary MSMEs, and entrepreneurial orientation does not mediate the two relationships between creativity and self-efficacy on the business performance of culinary MSMEs.
The Effect of Entrepreneurial Leadership on MSME Performance in Pasar Lama with Intermediate Variables of Innovation Management and Learning Orientation Adrian Abiyasa; Louis Utama
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.172-180

Abstract

This study aims to determine the effect of entrepreneurial leadership on the organisational performance of MSMEs in the Pasar Lama area, Tangerang, with innovation management as a mediating variable and learning orientation as a moderating variable. This study used quantitative analysis methods, and data was collected using a Google Forms questionnaire. There are 100 respondents obtained by the research, all of whom are culinary MSME owners in the Pasar Lama area. The research data was processed using the partial least square structural equation modelling (PLS-SEM) method with SmartPLS 3.2.9 software. The results show that in the context of MSMEs in the Pasar Lama area, entrepreneurial leadership has a positive influence on organisational performance, entrepreneurial leadership has a positive effect on innovation management, innovation management has a positive effect on organisational performance, innovation management mediates the relationship between entrepreneurial leadership and organisational performance, and learning orientation did not moderate the relationship between entrepreneurial leadership and organisational performance.
Factors Affecting Profit Management with Corporate Governance as Moderating Variable Justin Justin; Hendang Tanusdjaja
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.181-190

Abstract

This research aims to determine the influence of company size, financial distress, and leverage on profit management moderated by corporate governance. The sample used in this research was taken by purposive sampling method from companies listed on the IDX during 2018-2020. The data is secondary data and processed using SPSS version 25 and Microsoft Excel 2019. Based on the criteria, 54 companies were selected that could be used as samples. The total number of data is 162 minus 40 outlier data so that the amount of data that can be used is 122 data and then tested with multiple linear regression analysis technique. Based on the research conducted, company size and financial distress have a significant positive influence on profit management, while leverage has no influence on profit management. Corporate governance with independent commissioners as a proxy cannot moderate company size and financial distress, but can moderate the relationship between leverage and profit management.

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