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<![CDATA[TESTING THE EFFECT OF SUBJECTIVE NORM MODERATION ON LUXURY PRODUCTS ]]>
<![CDATA[Ariamurti, Febby]]>;
<![CDATA[Tunjungsari, Hetty Karunia]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i3.1339-1350
<![CDATA[The aim of this research is to examine the moderating role of subjective norm values. This study uses primary data with the target population being consumers who wish to purchase luxury products in the next year in Jakarta. The data collection process was carried out by distributing questionnaires online through the media google form. The sample collection method uses non-probability sampling with purposive sampling with 200 respondents. The data analysis technique used is Structural Equation Modeling (SEM) with SmartPLS software version 3.2.9. The results of this study found that attitudes, subjective norms and perceptions of behavioral control influence purchase intention and attitudes toward purchase intentions with moderation of subjective norms but perceptions of behavioral control on buying interest with moderation of subjective norms have no effect.]]>
<![CDATA[THE EFFECT OF PROFITABILITY AND LIQUIDITY ON CAPITAL STRUCTURE WITH FIRM SIZE AS MODERATING VARIABLE ]]>
<![CDATA[Kho, Angelina Richie]]>;
<![CDATA[Susanti, Merry]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i3.1351-1359
<![CDATA[This study aimed to obtain the empirical evidence of the effect of profitability and liquidity on capital structure with firm size as a moderating variable. The study was conducted on manufacturing companies listed on Indonesia Stock Exchange for the 2018-2020 period and sample obtained through purposive sampling technique were 58 companies after outlier being eliminated. Data analysis method used in this study were multiple regression and moderated analysis regression. The statistical tool used for data processing in this research was EViews 9. The results of this study were (1) profitability had a negative and significant effect on capital structure, (2) liquidity had a negative and significant effect on capital structure, (3) firm size was not able to moderate the effect of profitability on capital structure, (4) firm size was not able to moderate the effect of liquidity on capital structure.]]>
<![CDATA[THE EFFECTS OF INDEPENDENT COMMISSIONER, MANAGERIAL OWNERSHIP, FOREIGN OWNERSHIP, AND PROFITABILITY ON INTELLECTUAL CAPITAL ]]>
<![CDATA[Yonata, Patricia Nikita]]>;
<![CDATA[Susanto, Liana]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i3.1360-1370
<![CDATA[This research is designed to determine the factors that affect intellectual capital in Indonesia's manufacturing companies listed on its stock exchange. The research periods are from 2018-2020. In this research, 31 manufacturing companies were taken as samples by the purposive sampling method. The research data were analysed using multiple linear regression analysis techniques. Profitability has a significant positive effect on intellectual capital, as shown by the results of this research. Intellectual capital is not significantly affected by independent commissioner, managerial ownership and foreign ownership.]]>
<![CDATA[THE DETERMINANTS OF STOCK PRICE VOLATILITY IN PLANTATION INDUSTRY IN INDONESIA DURING 2016-2020 ]]>
<![CDATA[Siawan, Resia Margareta]]>;
<![CDATA[Lukman, Hendro]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i3.1371-1381
<![CDATA[Stock prices in the market can react quickly to information from the market. This information makes stock prices volatile. The purpose of this study is to analyze the effect of dividend policy, leverage, growth in assets, and auditor quality on stock price volatility in the plantation industry listed on the Indonesia Stock Exchange for the period 2016 to 2020. This study uses multiple linear analysis using SPSS, and data collection by purposive sampling. The data used in this study is 75 data from 15 companies. The results of this study show that dividend and leverage policies affect stock volatility, while asset growth and auditor quality have no effect on stock volatility. The implication of this research is that companies that want to maintain the volatility of their shares must regulate leverage and dividend policies which are positive signals for investors in investment decisions.]]>
<![CDATA[THE IMPACT OF TAX AVOIDANCE, PROFITABILITY, LEVERAGE, AND COMPANY SIZE ON EARNINGS MANAGEMENT ]]>
<![CDATA[Kusuma, Yasa Mulya]]>;
<![CDATA[Lukman, Hendro]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i3.1382-1394
<![CDATA[Companies doing earnings management have different goals or can be caused by several factors. several factors that can cause management to carry out earnings management include profit, leverage, company size, tax avoidance and others. This study aims to obtain empirical evidence and analysis of the influence of these factors on earnings management in non-cyclical consumer goods companies listed on the Indonesia Stock Exchange for the 2015-2020 period. Sampling using purposive sampling method. The number of data samples studied were 173 data from 31 companies. The analysis of this research is multiple linear regression analysis. The results of this study indicate that tax avoidance has an effect on earnings management, while other variables, profitability, leverage, and firm size have no effect on earnings management. The implication of this research is that the government must continue to close loop-wholes in tax laws and regulations to minimize earnings management practices]]>
<![CDATA[THE DETERMINANTS OF TIMELINESS SUBMISSION OF FINANCIAL STATEMENTS IN THE COVID-19 ERA ]]>
<![CDATA[Estevania, Catherine]]>;
<![CDATA[Setijaningsih, Herlin Tundjung]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i3.1395-1411
<![CDATA[This research aims to analyze whether profitability, auditor switching, liquidity, and company’s age affect timeliness submission of financial statements on basic material sector companies listed on the Indonesia Stock Exchange (IDX) during 2019-2021. Sample was selected using purposive sampling method and the valid data was 65 companies. Data processing technique using logistic regression analysis with a significance level of 5% which is assisted by SPSS 26 program and Microsoft Excel 2016. The results of this research indicate that auditor switching has an effect on timeliness submission of financial statements, while profitability, liquidity, and company’s age have no effect on timeliness submission of financial statements. The implication of this research is the need to change auditors to improve timeliness submission of financial statements to maintain the relevance of the information submitted.]]>
<![CDATA[ANALYSIS ON THE STRATEGY AND IMPLEMENTATION OF DIGITAL TECHNOLOGY IN THE XYZ COMPANY ]]>
<![CDATA[Wijaya, Septihani Michella]]>;
<![CDATA[Budiman, Bellinda]]>;
<![CDATA[Johan, Livia]]>;
<![CDATA[Laurent, Margaret]]>;
<![CDATA[Ie, Mei]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i3.1412-1424
<![CDATA[The agricultural sector grew by 2.19% y-o-y in 2020 and contributed to Indonesia's GDP of 15.46%. Agribusiness potential is one of the largest contributors to Indonesia's GDP. Not only that, the Covid-19 pandemic has forced the acceleration of digital transformation in business activities. This encourages the need for digital transformation for XYZ company to be able to survive in the agro-industry business. The application of Information and Communication Technologies (ICT) and the use of the Internet of Things (IoT) are challenges and opportunities for companies to carry out digital transformation. The existence of obstacles and challenges that need to be overcome by the company requires handling carried out in strategic and systematic steps in order to survive in the market. XYZ's challenges in implementing digital transformation lie in the level of penetration and understanding of digital technology, the use of technology that has not been maximized, and intense competition. Where XYZ also has digital opportunities because Indonesian people are starting to switch to online shopping patterns.]]>
<![CDATA[DRIVERS OF NEW VENTURE DIGITALIZATION AMONG MALAYSIAN SMES: A CONCEPTUAL MODEL ]]>
<![CDATA[Chin, Tay Lee]]>;
<![CDATA[Amy, Yeo Chu May]]>;
<![CDATA[Tan, Houng Chien]]>;
<![CDATA[Abina, Babatunde Musiliu]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i3.1425-1440
<![CDATA[This study is an extension of previous studies focusing on new venture digitalization. It examines the influence of the drivers of new venture digitalization on small and medium enterprises (SMEs). Using a systematic literature review, the study developed a conceptual model to examine the drivers of new venture digitalization among Malaysian SMEs. The findings reveal the extent to which organizational factors such as size, ownership and international experience of firms can influence Malaysian SMEs’ new venture digitalization. It also indicates that individual and environment factors such as age, gender, and education; government intervention, competitors and customers pressure, Covid-19 health crisis, blockchain technology and fast broadband access have the potential to drive Malaysian SMEs’ new venture digitalization. The study contributes to models on new venture digitalization and provides a better understanding of general and country specific factors that drives the utilization of digitalization in new ventures.]]>
<![CDATA[THE ADOPTION OF GOOD CORPORATE GOVERNANCE PRINCIPLES HEIGHTEN MOMENTUM ON EMPLOYEE COMMITMENT ]]>
<![CDATA[May1, Amy Yeo Chu]]>;
<![CDATA[Qi, Ngo Jia]]>;
<![CDATA[Rudiawarni, Felizia Arni]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i3.1441-1456
<![CDATA[Literature has unfolded that employee commitment has proven to be of great influence on workplace performance and productivity. This study therefore aims to investigate if corporate governance principles affect the employee commitment with corporate reputation and organisational trust mediating the dual relationship. A positivist approach using survey method was employed to collect data from employees working in Malaysian companies. A total of 230 sample were analysed using SPSS and Smart PLS. The results show a positive relationship between corporate governance principles and employee commitment as well as corporate reputation. Corporate governance also had a significant effect on organisation trust which in turn leads to employee commitment. The mediating effect of both corporate reputation and organisational trust had strengthened the relationship between the two constructs. upending the wave of employee commitment in human resource research, these findings implied that governance concepts such as fairness, accountability, responsibility, and transparency had positive impact on employee commitment as well. Future research to close the gap also has been highlighted.]]>
<![CDATA[THE IMPACT OF BOARD OF DIRECTOR’S DIVERSITY ON FINANCIAL PERFORMANCE AMONG BANKING COMPANIES LISTED ON IDX ]]>
<![CDATA[Kurniawati, Herni]]>;
<![CDATA[Sriwati , Sriwati]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i3.1457-1473
<![CDATA[The current study investigates empirically how the diversity present in Indonesia's banking industry can enhance banking employment. The key participant categories that are discussed in this essay are gender, nationality, educational background, and age. This research uses a descriptive quantitative approach design because this research uses banking annual report data from the IDX website and firm’s website. For the 2018–2021 timeframe, the population of banking companies listed on the Indonesia Stock Exchange was used in this study. The research sample was selected using a purposive sampling technique with predetermined criteria. This study has shown that diversity on Indonesian banking boards of directors can significantly improve banking performance. By demonstrating how the board of directors' diversity regarding nationality, educational background, and age may greatly enhance banking performance. But not with gender diversity, which gives results that cannot improve banking performance in Indonesia.]]>
