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<![CDATA[THE EFFECT OF THE FRAUD TRIANGLE IN DETECTING FRAUDULENT FINANCIAL REPORTING IN INDONESIAN BANKING SECTOR COMPANIES ]]>
<![CDATA[Ricardo, Rico]]>;
<![CDATA[Suhendah, Rousilita]]>
<![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.v1i3.1307-1317
<![CDATA[This research aims at finding out the influence of factors in fraud triangle theory towards fraudulent financial reporting in banking companies in Indonesia. Research sample was chosen by using some criteria that consist of banking sector companies registered and listed in Indonesian Stock Exchange & Bank Based on Business Activity II, III, IV group from 2017 to 2019. These criteria chose 37 banks as sample processed by e-Views 12 and Microsoft Excel application. Fraud triangle theory divides three fraud factors: pressure, opportunity, and rationalization. Pressure factor includes external pressure and financial target. Opportunity factor is reflected by monitoring variable, and rationalization factor consists of auditor change and accrual method variable. Research results show that independent variables gave significant impact to dependent variable, except for monitoring and auditor change variable.]]>
<![CDATA[THE EFFECT OF CAPITAL STRUCTURE, LIQUIDITY, PROFITABILITY, ACTIVITY, AND INSTITUTIONAL OWNERSHIP ON COMPANY VALUE AMONG MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE DURING 2017-2022 ]]>
<![CDATA[Tania, Christina]]>;
<![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.v1i3.1318-1327
<![CDATA[The value of a company that go public reflects the market price of the company's stocks. With the development of the company for the better, it will certainly affect the value of the company which will also increase. This study aimed at determining the effect of Debt to Equity Ratio (DER), Current Ratio (CR), Return on Equity (ROE), Total Assets Turnover (TATO), and Institutional Ownership (INST) on the Value of Manufacturing Companies listed in Indonesia Stock Exchange for the period 2017-2020. The sampling technique in this study used purposive sampling so that 56 companies were obtained. The research analysis method used was Panel Data Regression. The results showed that DER had a positive and significant effect on firm value, while CR, ROE, TATO, and INST had no influence on firm value.]]>
<![CDATA[ANALYSIS OF FACTORS INFLUENCING MCDONALD'S CONSUMER PURCHASE DECISION IN JAKARTA ]]>
<![CDATA[Fortuna, Clarissa]]>;
<![CDATA[Firdausy, Carunia Mulya]]>
<![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.v1i3.1328-1338
<![CDATA[This study aims to analyze factors affecting the purchase decision of consumers on McDonald's fast-food restaurant in Jakarta. The sample selection method used the non-probability sampling method with a convenience sampling technique. The number of samples collected was 120 respondents. Method to collect the data was by using questionnaire and this data was analyzed by employing multiple regression analysis. The results show the quality of product and price have no significant effects on purchasing decisions of McDonalds’consumers in Jakarta. While promotion, location and brand image have significant influence on purchasing decision of McDonalds’consumers in Jakarta. The implication of the results of this research is that McDonalds needs to keep improving the promotion, location, and brand image to improve consumers’ purchase decision in a better shape.]]>
<![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.]]>
