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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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VARIABLES THAT INFLUENCE TAX AVOIDANCE OF FINANCIAL SECTOR COMPANIES LISTED ON THE IDX Verin, Verin; Santioso, Linda
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.2959-2969

Abstract

Tax revenue has increased every year, so the government must encourage tax compliance activities so that community welfare and development can be realized. The government must ensure that there are no tax avoidance practices carried out by taxpayers given the application of the self-assessment collection system in Indonesia. This study aims to determine how executive character, executive compensation, institutional ownership, independent commissioners, and accounting conservatism have an impact on the tax avoidance of financial sector companies listed on IDX. The technique that was used in this research is purpose sampling with the results of about 25 financial sector companies listed on the IDX. In this research, multiple linear regression analysis testing was carried out using the SPSS IBM Statistics program. The results obtained from this study confirm that executive character has a significant and positive influence on tax avoidance, on the other hand, executive compensation, institutional ownership, independent commissioners, and accounting conservatism do not have a significant effect on tax avoidance. According to this study, companies should show more attractive environmental performance to attract investors.
THE INFLUENCE OF MARKET ORIENTATION, ENTREPRENEURSHIP ORIENTATION, BUSINESS STRATEGY, AND INNOVATION ON THE PERFORMANCE Angelina, Angelina; Handoyo, Sarwo Edy
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.2970-2978

Abstract

This examination aims to investigate the influence of market orientation, entrepreneurial orientation, commercial enterprise method, and innovation on the commercial enterprise performance of SMEs within the production sector in North Jakarta. The pattern selection approach in this study used a non-probability sampling technique with a convenience sampling technique. The sample on this look at is a convection business in North Jakarta with a complete of 100 respondents. data have analyzed the usage of the SEM technique with the SmartPLS utility. The consequences of this have a look at located that there may be a fine and significant effect of marketplace orientation on business performance, entrepreneurial orientation has an effective and good-sized impact on commercial enterprise overall performance, commercial enterprise method has an advantageous and vast effect on commercial enterprise performance, innovation has an insignificant high-quality effect on business performance.
THE EFFECT OF PROFITABILITY, ASSET GROWTH AND OPERATING LEVERAGE ON CAPITAL STRUCTURE WITH COMPANY SIZE AS A MODERATING VARIABLE Santioso, Linda; Daryatno, Andreas Bambang
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.2979-2996

Abstract

Capital structure plays an important role in maintaining the survival of the Company. The better the capital structure owned by the Company, the better the Company will be in financing the Company's operations, even more able to survive in the event of an economic shock. The purpose of this research is to obtain empirical evidence of the effect of Profitability, Asset Growth, and Operating Leverage on Capital Structure with Company Size as a moderating variable. This study uses purposive sampling as its sampling technique and uses primary consumer sector companies as research samples. The data used in this study comes from the Financial Statements of companies listed on the Indonesia Stock Exchange. Data processing in this study used the Smart PLS program. The results showed that the independent variables of Profitability, Asset Growth, Operating Leverage had no significant positive effect on the Company's Capital Structure. But when the profitability variable is moderated by company size, it produces a significant influence on the capital structure, while for the Asset Growth variable moderated by company size, although it has increased, it still does not significantly affect the Company's Capital Structure. From the result above, it can be concluded that the use of profitability is the key of all independent variables in influencing the capital structure. Companies that use internal funds will be better at financing the Company's operations, increasing assets, assessing the size of the company, namely utilizing the Company's retained earnings to increase the growth and survival of the Company.
MUSEUM VISIT INTENTION: THE EFFECT OF SOCIAL MEDIA MARKETING AND INFLUENCER'S CREDIBILITY Putri, Catherine Chandra; Tjokrosaputro, Miharni
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.2997-3006

Abstract

Social media marketing and influencer credibility are viewed as marketing tools in the destination industry. This study explores the influence of social media marketing and influencer credibility on visit intention at the Moja Museum destination. The study expanded the source credibility theory to the use of social media marketing and influencer credibility on the intention to visit. The respondents obtained in this research were 261 who knew the Moja Museum destination and had watched the social media content of @azizsyafiullah and other influencers regarding Moja Museum. Data collection was obtained from distributing questionnaires via Google Form by using purposive sampling techniques. The measurement of this study used a 5-point Likert scale. Analyses on this study were conducted on 236 valid respondents by using Structural Equation Modeling. Results indicated that social media marketing and influencer credibility significantly positively influence visit intention. The implications of this research state that the increases uses of social media marketing and influencer credibility as a marketing method can influence the intention to visit a destination.
THE INFLUENCE OF COMPETENCE, INDEPENDENCE, AND AUDITOR’S PROFESSIONAL ETHICS ON AUDIT QUALITY Colette, Ashley Eugenia; Lukman, Hendro
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.3007-3015

Abstract

Having responsibility to the public is what makes auditor’s capabilities and characteristic essential to providing a quality audit service. This study aims to gather empirical evidence on how the quality of audit produced is influenced by competence, independence, and professional ethics of auditor. This research was conducted through distribution of questionnaires to auditors working in public accounting form based in Jakarta. The result shows that auditor’s competence, independence, and professional ethic has a positive influence on the resulted audit quality, however the influence of auditor’s independence is shown to be insignificant. To sum up, the competence and ethics of an auditor have an influence on the quality of an audit, but auditor independence has no influence on audit quality. The implications of this study that Public accounting firms can improve the professionalism of their auditors through high levels of competency with continuous learning and practice supported by ethics.
ANALYSIS FF FACTORS AFFECTING PROFIT GROWTH OF CELLULAR TELECOMMNUNICATION OPERATOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE Rahmat, Burhan Irsali; Natsir, Khairina
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.3016-3024

Abstract

A comparison will be made between the Current Ratio (CR), Net Profit Margin (NPM), and Return on Assets (ROA) in connection to the increase of profits in infrastructure-related cellular telecommunications operator enterprises (XL, Telkomsel, Smartfren, and Indosat) between the years 2016 and 2022. A number of tests are included in the research protocol. These tests are as follows: the Chi-Square test (CoW) for selecting a common effect model, the likelihood ratio test (LM) for selecting a random effect model, the Breusch-Pagan test for detecting heteroscedasticity, the Multicollinearity test for identifying multicollinearity, the regression test with the common effect model (CEM) for determining the effect of independent variables on earnings growth, and the coefficient of determination test for determining the ability of CR, NPM, and ROA to explain earnings growth variability. The data indicates that the activities of mobile telecom operator enterprises operating within the infrastructure sector had a positive influence on the increase of profits derived from CR, NPM, and ROA. In accordance with the results of the LM test, the Common Effect Model is more appropriate than the Random Effect Model. In addition, the Breusch-Pagan test shows the absence of heteroscedasticity in the model. Multicol test also confirmed the absence of multicollinearity problem in the analysis. This study provides important insights into the factors that influence earnings growth in the mobile telecommunications industry in the infrastructure sector. These results can assist company management in designing more effective financial strategies to achieve better earnings growth.
INFLUENCE OF ENTREPRENEURIAL ORIENTATION, MARKET ORIENTATION AND ABSORPTIVE CAPACITY ON BUSINESS PERFORMANCE Puspitowati, Ida; Royhard, Imanuel Kristoforus
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.3025-3033

Abstract

MSMEs became the backbone of the Indonesian economy in 1998 during the crisis, so there is a need for special attention to aspects that can improve the performance of MSMEs. This research was conducted at Pasar Lama Tangerang MSMEs engaged in the food & beverage sector by examining several factors that affect MSME performance, namely entrepreneurial orientation, market orientation and absorptive capacity. In previous studies, there were differences in results from several researchers regarding the determinants of performance, so this study will fill the gap. The theoretical reference used in this study is RBV (Resource Based View) which explains that company success occurs when companies apply the VRIN principle (Valuable, Rare, Inimitable and Nonsubstitable). The brief definition of the four research variables, namely market orientation is the ability of individuals to understand customers and face competitors. Then, entrepreneurial orientation is the ability of individuals to innovate, act proactively and take risks. Furthermore, absorptive capacity is an individual's ability to identify new things and apply them to business. Furthermore, MSME performance is the quality of services provided by businesses to achieve competitive advantage. The purpose of this study was to determine the effect of entrepreneurial orientation, market orientation, and absorptive capacity on the performance of MSMEs. The time horizon used in the study used cross section. The research questionnaire was made with google form and distributed directly to 85 respondents who were culinary MSMEs in the Tangerang Old Market. Sampling was carried out using non-probability sampling techniques with a purposive sampling approach. The data collected will be analyzed using the PLS-SEM method with the SmartPLS 4 software analysis tool. The bootstrapping results of this study indicate that entrepreneurial orientation, market orientation, and absorptive capacity each have a positive and significant effect on MSME performance.
THE ROLE CORPORATE SOCIAL RESPONSIBILITY, CORPORATE ASSOCIATION AND BRAND LOVE TOWARDS WORD OF MOUTH INTENTION IN SUSTAINABLE RELATIONS IN THE INDONESIAN CELLULAR INDUSTRY Emmanuel, Sandy; Saktiana, Galuh Mira; Nataherwin, Nataherwin
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.3034-3043

Abstract

This research aims to examine the influence of corporate social responsibility (CSR), corporate association (CA) mediated by brand love on word of mouth (WOM) intention which has an impact on sustainable relationships in the cellular industry in Indonesia. This research only receives and manages data from respondents who use telecommunications services from 4 providers, namely XL, Indosat, Telkomsel and Three and are domiciled in JABODETABEK. Sampling used a non-probability sampling technique, namely convenience sampling, on 126 respondents, who live in JABODETABEK, users of telecommunications services from 4 providers, namely XL, Indosat, Telkomsel and TRI, using a questionnaire instrument in the form of a Google form . Then proceed with testing the validity test and reliability test as well as testing the hypothesis with the SEM-AMOS 22 analysis tool. The results of this research are that CSR has no effect on WOM Intention; CSA has no effect on WOM Intention; Brand Love influences WOM Intention; Brand Love does not mediate CSR on WOM; and Brand Love is proven to mediate CA on WOM Intention.
FINANCIAL LITERACY, RISK PERCEPTION, MATERIALISM AND PROPENSITY TO INDEBTEDNESS Pamungkas, Ary Satria; Herwindiati, Dyah Erny; Taba, Muhammad Idrus
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.3044-3050

Abstract

The purpose of this paper is to study the influence of financial literacy, risk perception and materialism on propensity to indebtedness. The number of samples in this study was 200 respondents who were credit card users who already had income in the Jakarta area. For data analysis, this study used Structural Equation Modelling (SEM). The result of this study indicated that Financial Literacy and Risk Perception has a negative effect on Propensity to Indebtedness, while Materialism has a positive effect on Propensity to Indebtedness.
THE EFFECT OF CORPORATE GOVERNANCE ON UNDERPRICING DURING THE INITIAL PUBLIC OFFERING Natsir, Khairina; Ngadiman , Ngadiman; Pranadipta, Ruth
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.3051-3068

Abstract

Initial public offering (IPO) is the main gateway for private institutions to adapt to public business and list company shares on the capital market for trading. By conducting an IPO, an institution can obtain funding from the public to pay for company expansion. One phenomenon that is often encountered by business actors conducting an IPO is an underpricing situation, namely a situation where the share price offered in the primary market is lower than the share price in the secondary market. As a manifestation of the company's obligation to use public price ranges, it is the responsibility of companies across society to manage and use public funds well, transparently and accountably, so that good corporate governance can be implemented well. The aim of this research is to analyze the influence of corporate governance on underpricing in organizations conducting IPOs on the Indonesian Capital Market for the 2017-2022 period. Corporate governance is measured through the scale of the board of commissioners, independence of the board of commissioners, management ownership and institutional share ownership. There are 305 groups providing initial public services and indexed on the IDX throughout the 2017-2022 period. Random sampling techniques are used to select samples. The analysis uses a robust linear regression evaluation method. The findings of this research show that the magnitude of the board of commissioners has no effect on underpricing, the of independence commissioners has an impact on underpricing, while management proportion ownership and institutional proportion ownership have a fairly large negative effect on underpricing.

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