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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 TAX AGGRESSIVENESS WITH MODERATION OF EARNINGS MANAGEMENT Rombe, Eunike Immaculata; Susanti, Merry
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.1936-1950

Abstract

This study aims to acquire the empirical evidences from the factors affecting tax aggressiveness with moderation of earnings management. Total sample data were 165 from 55 manufacturing companies listed on Indonesia Stock Exchange (IDX) for the period of 2018-2020. Purposive sampling was used in this research. The hypothesis testing method in this research was done by using the moderated regression analysis model which was processed with EViews 12 SV software. Fixed effect model (FEM) was the suitable model in this research. Tax aggressiveness is proxied by effective tax rate (ETR). The result shows that ROA, DER, firm size, and CIR have no significant effect on ETR. Earnings management also could not moderate the effect of ROA, DER, firm size, and CIR on tax aggressiveness.
THE EFFECT OF LIQUIDITY, SOLVABILITY, FIRM GROWTH, AND FIRM SIZE ON PROFITABILITY Wijayanty, Alexandra Dewi; Susanto, Liana
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.1951-1960

Abstract

This research is designed to determine the factors that affect profitability in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. As many as 33 manufacturing companies have been selected using the purposive sample method in this study. The research data were processed using multiple linear regression analysis techniques with EViews 12 software. The result of this research indicate that profitability is not significantly affected by liquidity and firm size. Profitability is negatively affected by solvability. Firm growth has positive effect on profitability.
FACTORS AFFECTING EARNINGS MANAGEMENT IN THE PLANTATION INDUSTRY IN INDONESIA DURING 2015-2019 Maginta, Irianto; Lukman, Hendro
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.1961-1974

Abstract

The objective of this research is to obtain empirical evidence about the effect of profitability, leverage, firm size, and liquidity on earnings management on plantation companies listed on the Indonesia Stock Exchange (IDX) during the years of 2015-2019. This research uses secondary data. This research is conducted with a sample of 62 plantation company data with the technique used in this study is purposive sampling. The research data was processed using Statistical Product and Service Solution program for Windows version 26 (SPSS version 26). The results of this research show that the leverage and firm size have a positive and influence on earnings management practices, while profitability and liquidity have no effect on earnings management. The implication of this research is that companies must communicate intensively with shareholders so that this does not occur or can reduce information asymmetry in carrying out earnings management. By maintaining good communication with shareholders, and maintain profitability, proper leverage ratio and liquidity as well as optimizing assets to earn profit, it is believed that the financial report information issued by the company does not involve earnings management practices so that it becomes a positive signal for investors which can ultimately increase stock prices and company value.
FACTORS AFFECTING TAX AVOIDANCE IN MANUFACTURING COMPANIES LISTED IN IDX Honorris, Prasetyo; Yuniarwati , Yuniarwati
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.1975-1987

Abstract

This study aims to examine the affect of the independent variables of Sales Growth, Inventory Intensity, and Liquidity on the dependent variable, namely Tax Avoidance. The population used in this study is all manufacturing companies / taxpayers listed on the Indonesia Stock Exchange (IDX). In this study, companies/taxpayers that have met the criteria so that the data used as a sample for this study are 240 sample data of manufacturing companies/taxpayers. The researcher used the sample selection method, namely the Purposive Sampling Method, so that the researchers obtained a sample of 80 manufacturing companies / taxpayers during the 2019 – 2021 period which met the researcher's criteria. The data used by researchers is secondary data sourced from the Indonesian Stock Exchange website. The researcher tested each independent variable on the dependent variable, namely tax avoidance, and the researcher used a multiple regression model. So, the results of this study indicate that the Inventory Intensity variable has an affect on Tax Avoidance. While other independent variables, namely Sales Growth and Liquidity, obtained results that had no affect on tax avoidance.
THE EFFECT OF FRAUD TRIANGLE ON FINANCIAL STATEMENT FRAUD IN BANKING COMPANIES Stevansyah, Nikita; Suhendah, Rousilita
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.1988-1999

Abstract

The purpose of this study is to find empirical evidence on the effects of financial stability, external pressure, financial objective, ineffective supervision, and rationality on financial statement fraud. The population of this study are banking companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This study uses data from 75 banking companies selected using the purposive sampling method. The data in this study were analyzed using EViews 12 Student Version software and the data analysis method used was multiple linear regression. The results of this study show that financial stability and rationality have a negative and significant impact on financial reporting fraud. On the other hand, the external pressures, the financial objective, and ineffective supervision do not have a significant impact on the fraud of the financial statements.
THE IMPACT OF DIVERSIFICATION, SIZE, GROWTH, LOAN, DEPOSIT, EQUITY, AND LLP ON BANK RISK DURING THE COVID-19 PANDEMIC Putri, Mia Ivana Gunawan; Imelda, Elsa
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2000-2010

Abstract

This research aims to obtain empirical evidence about the effect of revenue diversification, firm size, firm growth, loan, deposit, equity, and loan loss provision on bank risk during the COVID-19 pandemic in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 period. The number of samples was 29 banking companies selected by purposive sampling method. The data were processed and analyzed using multiple linear regression analysis techniques through EViews 9. The results showed that revenue diversification, firm growth, deposit, and loan loss provision had a significant positive effect on bank risk. Firm size and loan have a significant negative on bank risk. Equity has no significant effect on bank risk.
HOW FINANCIAL INFORMATION AFFECTS DIVIDEND POLICY TO ENCOURAGE THE INDONESIAN ECONOMIC SECTOR IN POST COVID-19 PANDEMIC Deitiana, Tita; Pusvikasari, Nila; Arilyn, Erika Jimena; Beny , Beny
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2011-2021

Abstract

The purpose of this study is to obtain empirical evidence about the factors that influence dividend policy to encourage the post-Covid-19 pandemic Indonesian economic sector. The independent variables in this study are financial information which consists of company size, leverage, risk, free cash flow, diversification loss, earning volatility, and managerial ownership. This research is a quantitative explanatory approach using correlational design through Partial Least Square (PLS). Thirty out of forty-five liquid companies (LQ-45) listed in Indonesia Stock Exchange (IDX) were gathered especially before and during the pandemic from 2013 until 2020 with the following criteria: The firms that are listed on the Stock Exchange of Indonesia during the years 2013 until 2020 and financial statement data are available for the period of the study. These results show that risk and leverage have a negative impact on dividend policy, but other factors which are free cash flow, size of the company, loss from diversification, volatility of earnings, and managerial ownership had no impact on it.
CHALLENGES AND MARKETING SOLUTIONS TO SUPPORT THE ROLE OF SONGKET FABRIC SMES IN WELCOMING THE ERA OF SOCIETY 5.0 Wijaya, Septihani Michella; Metty, Patrice Febiyani; Yukianti, Chiara Rizka; Ie, Mei
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2022-2032

Abstract

The more efforts are made, the more the country's economy will increase. The country's economy is increasing thanks to a significant increase in GDP (Gross Domestic Product) every year. MSMEs of songket cloth are one of the drivers of the country's economy because songket cloth has strength as the main advantage, namely that MSMEs can absorb jobs and grow the local community's economy. The right strategy for the MSME sector is to grow and build, consisting of market penetration to increase market share by using products already on the market. Market development is to increase market share in new markets by using existing products, and product development aim to increase market share by creating new products or developing existing products. Based on these leading concerns, the team has conducted a series of analyzes and formulated the right marketing strategy, namely the SMEs Bazaar with the theme "The Future of SMEs", Integrated Marketing Communication – Scan QR Code, E-commerce Partnership, show with SMEs with the theme "Custom Made to Fit ur Desire", and Empowerment SMEs Program. This strategy is believed to be effective and efficient in improving the performance of songket SMEs in Indonesia. With the development of technology and digitalization, Sasirangan Fabric products produced by SMEs can be sold using digital platforms such as e-commerce to make it easier for the public to reach and help in the expansion process to enter the global market. However, the limited internet penetration of MSME actors is a major problem in digital transformation. Therefore, it is necessary to analyze how this type of MSME can improve Indonesia's digital economy and welcome the era of society 5.0.
THE INFLUENCE OF FINANCIAL CONFIDENCE, FINANCIAL SOCIALIZATION, HERDING, AND MENTAL ACCOUNTING ON INVESTMENT DECISION AMONG GENERATION Z IN JAKARTA Angela, Della; Wiyanto, Hendra; Budiono, Herlina
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2033-2046

Abstract

This research purpose is to examine the influence of financial confidence, financial socialization, herding, and mental accounting on investment decision among Generation Z in Jakarta. The samples for this research are investors who were born between 1995-2010 (Generation Z) and living in Jakarta. The cluster sampling method was used to collect 205 respondents from a survey that was shared online on social media through google forms. The data of this research is analyzed through the use of a structural equation system using the SmartPLS.3.2.9 program. The result of this research shows that the investment decision of Gen Z investors in Jakarta is significantly influenced by financial confidence, financial socialization, herding, and mental accounting. This research also found that a lower frequency of trading which happens in Gen Z investors tends to overcome the negative impact of herding.
THE EFFECT OF LEVERAGE, PROFITABILITY AND INFORMATION ASYMMETRY ON EARNINGS MANAGEMENT Angelina, Gracia; Setijaningsih, Herlin Tundjung
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2047-2063

Abstract

The purpose of this study was to determine whether leverage, net profit margin, and information assymetry have an influence on earnings management in consumer non cyclical companies listed on the Indonesia Stock Exchange during 2019-2021. Sample were taken by purposive sampling method and had several predetermined criteria. The number of samples that were successfully taken were 61 consumer non cyclicals companies. The data is processed using multiple regression alaysis and EViews 12 software. Based on the result of the research that has been done, it is found that leverage has a negative effect on earnings management, while net profit margin and information asymmetry has no effect on earnings management.

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