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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 FIRM VALUE IN INDONESIA’S PROPERTY AND REAL ESTATE FIRMS Lawinata, Karen; 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.v1i4.2265-2276

Abstract

This research was conducted to obtain empirical evidence regarding the influence of profitability, liquidity and leverage as independent variables on the dependent variable, namely firm value in the property and real estate sector listed on the Indonesia Stock Exchange (BEI) with the research year being 2019 to 2021. Parameters used to measure firm value is the book value (PBV) which is calculated by dividing the current share price by the book value per share. Profitability in this research is proxied by Return on Assets (ROA) which is calculated by dividing net profit by total assets. Liquidity in this research is proxied by the Current Ration (CR) which is calculated by dividing current assets by current liabilities. Leverage in this research is proxied by the Debt-to-Equity Ratio (DER) which is calculated by dividing total debt by total equity. The number of samples in this research was 34 property and real estate companies listed on the Indonesia Stock Exchange in 2019 - 2021. The sampling technique used in this research was the purposive sampling method and the analysis technique used to test the hypothesis in this research was using multiple linear regression analysis technique. The statistical tool used to test the sample in this study used SPSS 26. The results of data processing in this study show that profitability has a significant positive influence on firm value, while liquidity and leverage do not have a significant influence on firm value.
THE EFFECT OF FAMILY OWNERSHIP, AGENCY COST, ENVIRONMENTAL PERFORMANCE, CORPORATE SOCIAL RESPONSIBILITY ON FIRM VALUE Putri, Naomi Hansen; Cahyadi, Hadi
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.v1i4.2277-2291

Abstract

In today's dynamic and competitive business conditions, companies must be able to adapt and have the ability to compete so that company goals can be achieved. Company goals can be reflected through the ability to increase company value. This study aimed to examine the effect of family ownership, agency costs, environmental performance, and corporate social responsibility on firm value with financial performance as mediation. The population of this study were food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The sample in this study used a purposive sampling method and data analysis techniques using SmartPLS 4.0 by testing the direct and indirect effects between the independent and dependent variables. The results showed that family ownership has a significant effect on firm value, agency costs have a significant effect on firm value, corporate social responsibility has a significant effect on firm value, financial performance has a significant effect on firm value, but environmental performance has no significant effect on firm value. Then, family ownership and corporate social responsibility have no significant effect on financial performance, while agency costs and environmental performance have a significant effect on financial performance. Furthermore, based on research on indirect effects, financial performance does not mediate the influence of family ownership, agency costs, environmental performance, and corporate social responsibility on firm value.
THE EFFFECT OF PROFITABILITY, LEVERAGE, AND TOTAL ASSET TURNOVER ON FIRM VALUE IN PROPERTY AND REAL ESTATE COMPANIES LISTED IN THE INDONESIA STOCK EXCHANGE (IDX) Imanuel, Demetrio; 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.v1i4.2292-2302

Abstract

This research aims to partially test the influence of profitability, leverage, and total asset turnover on company value. This research sample includes 36 property and real estate companies from a total of 85 companies listed on the Indonesia Stock Exchange (BEI) over a three-year period (2020-2022). To test the research hypothesis and achieve the objectives, data was obtained from the BEI database and annual reports published by public property and real estate stock companies in Indonesia. In this context, profitability, as measured by ROA (Return on Assets), and leverage as measured by the equity ratio (DER), as well as turnover of total assets as measured by the total asset turnover ratio, are presented as independent variables. Company value is considered as the dependent variable and is measured using Tobin's Q. The data analysis methods used are descriptive statistics, classical assumption tests, and multiple linear regression analysis using the SPSS (Statistical Package for Social Science) application. This research produces results showing that profitability has a significant positive influence on company value, the leverage variable and total asset turnover have a significant negative influence on company value.
DETERMINANTS OF CASH HOLDING OF NON-CYCLICALS SECTOR COMPANIES LISTED ON INDONESIA STOCK EXCHANGE Angelika, Shery; Bangun, Nurainun; 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.v1i4.2303-2314

Abstract

The Indonesian government’s response to COVID-19 involving social restrictions has led to a slowdown and limitations in economic activities. Cash holding can act as a safeguard and play a crucial part in companies, particularly in covering transaction activities and operational expenses. On the other hand, holding an excessive amount of cash also has disadvantages, as it can lead to missed profit opportunities since idle cash does not generate income. This study aims to analyze the impact of liquidity, net working capital, and growth opportunity on cash holding of consumer non-cyclicals companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The data used in this study is secondary data collected from the company’s financial reports from the IDX website (www.idx.co.id). The sample selection in this study was carried out through purposive sampling, resulting in a total of 115 data included in the research sample. The data was proceeded and analyzed using Microsoft Excel 2019 and Eviews 13. This study uses the panel data analysis method with a random-effect model as the estimation model and multiple linear regression analysis. The research was continued by testing classical assumptions, F-test, T-test, and coefficient of determination test. The results show that liquidity and net working capital have a positive and significant effect on cash holding, while growth opportunity does not affect cash holding. Management of non-cyclical consumer companies must pay more attention to liquidity and net working capital to maintain cash holdings. The implications of this research show the importance of maintaining liquidity and working capital rather than paying attention to company growth opportunities, because growth will be easily achieved if you have adequate cash holdings.
THE EFFECT OF PROFITABILITY, FIRM SIZE, AND CAPITAL STRUCTURE ON FIRM VALUE IN MANUFACTURING COMPANIES Widiarta, Jessica Rosalina; Dermawan, Elizabeth Sugiarto
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.v1i4.2315-2325

Abstract

The purpose of this research is to determine the effect of profitability, firm size, and capital structure on firm value of manufacturing companies in consumer non-cyclical sub-sector listed on the Indonesia Stock Exchange (IDX) during 2020-2022. There are 140 data used as samples which were taken from 49 consumer non-cyclical companies listed on Indonesia Stock Exchange (IDX) for three years in a row. Samples were taken based on purposive sampling techniques, one of non probability sampling methods which was determined by selected criteria. Data used for this reseach is secondary data which is the annual reports from 2020-2022. This research uses multiple regression analysis and helped by Microsoft Excel and SPSS program version 29. Refering to signaling theory and trade-off theory, assumption in this research that are used as hypotheses in this study are profitability has positive and significant effect on firm value, firm size has positive and significant effect on firm value, and capital structure has negative and significant effect on firm value. The results of this study find that profitability has positive and significant effect on firm value, firm size has negative and insignificant effect on firm value, and capital structure has positive and significant effect on firm value. Simultaneous, profitability, firm size, and capital structure have significant effect on firm value.
INVESTOR REACTION TO THE ANNOUNCEMENT OF FIRST COVID-19 VACCINATION IN INDONESIA Sutanto, Shieren Amelia; Dermawan, Elizabeth Sugiarto
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.v1i4.2326-2336

Abstract

The COVID-19 pandemic has had a huge impact around the world and presents unprecedented challenges to the health sector. Vaccination programme is a solution to suppress the spread of COVID-19. The purpose was to explain the reaction of the capital market to the announcement of the first COVID-19 vaccination in Indonesia by focusing the differences in abnormal return and trading volume activity before and after the event of vaccination programme. The research method used is quantitative method by secondary data analysis with event study. The event date in this research was January 13rd, 2021 when Indonesia began its nationwide COVID-19 vaccination programme. This event study took a sample of 17 companies in healthcare sector listed on Indonesia Stock Exchange. The event period used was 14 days, 7 days before and 7 days after the announcement of the first COVID-19 vaccination in Indonesia. This research uses descriptive statistical techniques, normality test (one-sample kolmogorov-smirnov test), and paired sample t-test. The results of the paired sample t-test show that there is a significant difference between the abnormal return before and after the announcement of the first COVID-19 vaccination in Indonesia. However, there is no significant difference of trading volume before and after the announcement of the first COVID-19 vaccination in Indonesia.
THE EFFECT OF SERVICE QUALITY AND PRICE ON THE PURCHASE DECISION OF AQU TOUR UMRAH PACKAGES Adwimurti, Yudhistira; Selfiani , Selfiani; Prihanto, Hendi
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.v1i4.2337-2353

Abstract

The aim of this research was to assess the impact of Service Quality and Price on the decision to purchase Umrah packages at PT. Afdhol Qurun Utama, both individually and collectively. This research employed a quantitative approach, specifically an associative hypothesis. The research population included all consumers who had previously bought Umrah packages from PT. Afdhol Qurun Utama. Sample selection was done through random sampling, utilizing the Slovin formula, resulting in a sample size of 187 respondents. Data were collected through various methods, including field research (questionnaires), observation, and library research, with a focus on ensuring validity and reliability. The analysis methods encompassed descriptive statistics, hypothesis testing (t-test), coefficient of determination (R2), and F-test, all performed with IBM SPSS Version 26 software. The findings from the analysis reveal that Service Quality has a statistically significant positive influence on purchasing decisions when considered individually. Similarly, the Price variable, when examined independently, also exerts a statistically significant positive impact on purchasing decisions. When examined together, both Service Quality and Price collectively have a statistically significant positive impact on the purchasing decisions regarding Umrah packages at PT. Afdhol Qurun Utama (AQU Tour & Travel).
THE IDENTIFICATION OF PURCHASE INTENTION AMONG IPHONE CUSTOMERS IN DEPOK VIEWED FROM EWOM, BRAND IMAGE, BRAND TRUST, PERCEIVED VALUE, AND BRAND PREFERENCE Ruslim, Tommy Setiawan; Nova, Nova; Herwindiati, Dyah Erny; Cokki , Cokki
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.v1i4.2354-2367

Abstract

Communication has become a kind of activities performed by human beings everyday, either directly or indirectly. Handphone as one among the communication means, was then developed into smartphone. Due to many smartphones released every year, customers are then faced with so many choices. One among the global reputable smartphone brands is Apple. Therefore, Apple sellers must be able to attract the customers’ attention and increase their purchase intention toward iPhone products, so that these products can compete with others and survive in the market. This research aimed to test the effects of EWOM, brand image, brand trust, perceived value, and brand preference on purchase intention among iPhone customers in Depok, West Java, Indonesia. This descriptive research was conducted to depict the characteristics or functions of a population. By using questionnaire distributed online and among 355 respondents filling-out, there were only 349 respondents from which the data can be processed further by using the SmartPLS-SEM software. The result of this research supported that brand image, brand trust, perceived value, and brand preference have positive and significant effects on purchase intention among iPhone customers in Depok, while EWOM does not have significant effect on purchase intention.
THE IMPLEMENTATION OF TAX-IN-KIND AND GROSS-UP METHOD IN INCOME TAX ARTICLE 21 ON CORPORATE INCOME TAX AT PT MANGGALA ARYA PRATAMA Dharmawan, Robin; 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.v1i4.2368-2381

Abstract

Taxes are levies paid by individuals and companies to the government to fund various public programs and services. "Tax payable" refers to the amount of tax owed by an individual or company under applicable tax laws. An important aspect of financial management is tax planning. Tax planning is a strategy used by individuals and companies to manage their tax obligations efficiently and legally. The research was conducted at PT MAP. The type of research that the author uses in this final work is descriptive research using case study methods and quantitative analysis research techniques. The data used is primary data from PT MAP.The results of the study show that PPh 21 employees who are grossed up, and the use of natural resources in fiscal reconciliation does not need to be corrected fiscally, is able to save less tax payable
CONTRIBUTION OF INTERNAL FACTORS THAT INFLUENCE THE FINANCIAL PERFORMANCE OF MSMES Budiasni, Ni Wayan Novi; Ayuni, Ni Made Sri; Pasek, Gede Widiadnyana; Ditami, I Gede Sri; Ardanari, I Gusti Ayu Agung Maesa
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.v1i4.2382-2391

Abstract

This research aims to explore the implications of factors within MSME entrepreneurs in Buleleng Regency on the financial performance of MSMEs. Considering not only external factors, but also internal factors. The research results show that financial literacy, financial efficacy positively and significantly influence financial performance with locus of control as an intervening variable. The results of this research were obtained by conducting hypothesis testing using the SEM PLS analysis tool. Apart from indirect effects, direct effects can also be stated that the variables financial literacy, financial efficacy, influence locus of control. Likewise, financial literacy and financial efficacy are related to financial performance. And the locus of control over financial performance is also no less important in making a positive contribution.

Page 29 of 78 | Total Record : 774

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