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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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FACTORS AFFECTING AUDIT FEES IN FINANCIAL SECTOR COMPANIES IN INDONESIA STOCK EXCHANGE Septiana, Maitri Sutta; Santioso, Linda
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.v1i4.1901-1911

Abstract

The purpose of this study is to collect data from empirical studies on the relationship between audit fees and firm size, profitability firm risk, and status of audit firm. 43 companies in the financial sector that have been listed on the Indonesia Stock Exchange for three years, from 2018 to 2020, represent the research sample. Secondary data was used in this study. Panel data regression was chosen as the data analysis model in this study, and EViews 12 SV was used to process the data. The findings of this study indicated that a company's size had a positive effect on audit fees. According to the study's findings, audit fees are not significantly affected by profitability, firm risk, or the status of the audit firm.
THE EFFECT OF AUDIT FEE, AUDIT TENURE, AND FIRM SIZE ON AUDIT QUALITY Regina, Michelle; Santioso, Linda
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.v1i4.1912-1922

Abstract

The aim of this study is to obtain empirical evidence regarding the effect of audit fee, audit tenure and firm size on audit quality in finance companies listed on the Indonesia Stock Exchange in 2018 – 2020. This study uses a purposive sampling method with 38 finance companies listed on the Indonesian Stock Exchange. The data in this study were inputted and calculated using the Microsoft Excel program and processed using the EViews 9.0 program. The result of this study indicate that audit fee has a significant negative effect on audit quality while audit tenure has no significant value on audit quality and firm size has a significant positive effect on audit quality.
THE IMPACT OF SALES GROWTH, PROFITABILITY, AND ASSET STRUCTURE TOWARD CAPITAL STRUCTURE Lie, Valensia Kristy; Dewi, Sofia Prima
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.v1i4.1923-1935

Abstract

This aim research is to obtain empirical evidence about the impact of sales growth, asset structure, and profitability toward capital structure. Technique sampling uses purposive sampling. The amount of sample in this research was 31 consumer goods companies that listed on the Indonesia Stock Exchange for 2018-2020. Techniques for data analysis is multiple linear regression, and processing data by using EViews. The research results concludes that sales growth has no impact toward capital structure with positive direction, asset structure has no impact toward capital structure with negative direction, and profitability has impact negatively toward capital structure.
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.

Page 26 of 78 | Total Record : 774

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