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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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THE EFFECT OF CAPITAL STRUCTURE ON FIRM VALUE WITH PROFITABILITY AS VARIABLE MEDIATOR IN INDUSTRIAL COMPANIES LISTED ON THE IDX Evelyne, Theresya; Imelda, Elsa; Hidajat, Natasya Cindy
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.227-235

Abstract

This research discusses the influence of capital structure on firm value which is mediated by profitability in industrial companies listed on the Indonesia Stock Exchange from 2020 to 2021. These variables include capital structure (as measured by debt to equity ratio [DER]), profitability (as measured by return on equity [ROE]), and firm value (as measured by price to book value [PBV]), Based on the purposive sampling strategy, 96 data from 32 companies were chosen as research samples. Verification analysis is used in this study, with data analysis techniques through conditional process analysis and used SPSS Process Macro Model 4 was used to process the data. The study showed that: capital structure affects profitability, Capital structure affects firm value, Profitability affects firm value, and Profitability mediates the effect of Capital Structure on Firm Value.
FACTORS INFLUENCING STUDENT’S INTEREST IN BECOMING PUBLIC ACCOUNTANTS: CASE OF PRIVATE UNIVERSITY STUDENTS IN BOGOR Meilita, Shelley; Lukman, Hendro
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.217-226

Abstract

The increasing demand for graduate accounting students majoring in accounting cannot match Indonesia's high demand for public accountants. The profession of accountant is supposed to be one that offers a good prospect of employment because of its high demand. However, the exam to become a certified public accountant is quite difficult, and there are many career options to become an accountant in different fields. A wide job market with severe competition, among other factors, can push students to seek a career as an accountant. Thus, this study aims to look at the extent to which any factor can influence accounting students, in particular students of the private university in Bogor, in their careers as public accountants. Factors studied in this study include social environment, career motivation, and financial reward. The research population is the total number of active students at the private university in Bogor by 2023. The samples obtained are 166 active private university students in Bogor for 2021 and 2022. Data processing in this study uses the PLS-SEM method, multiple linear regression analysis, and hypothesis testing. The findings of this study demonstrate how the social environment, career motivation, and financial rewards affect students’ intentions when choosing careers as accountants. The implication of this research is that students should have a deep understanding of a career as a public accountant for the future of their career and the sustainability of this profession.
FACTORS THAT INFLUENCE CONSUMERS' INTENTION TO PURCHASE ENVIRONMENTALLY FRIENDLY PRODUCTS Han, Eric; Utama, Louis
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.206-216

Abstract

This research aims to test Environmental Knowledge, Environmental Sensitivity, Subjective Norms, Attitude, and Perceived Behavior Control on West Jakarta Consumers' Green Purchase Intention. Then test Attitude as a mediator of Environmental Knowledge and Environmental Sensitivity towards Green Purchase Intention. The sample used in this research was around 160 respondents domiciled in West Jakarta who had the intention to buy environmentally friendly products and services. Data was obtained through an online questionnaire distributed via social media using non-probability sampling techniques and convenience sampling methods. Then the data collected will be processed using PLS-SEM assisted by SmartPLS version 3 software. The results obtained in this research indicate that a) Subjective Norms do not have a significant influence on Green Purchase Intention. b) Attitude has a significant influence on Green Purchase Intention. c) Perceived Behavior Control has a significant influence on Green Purchase Intention. d) Environmental Knowledge has a significant influence on Attitude. e) Environmental Sensitivity has a significant influence on Attitude. f) Environmental Knowledge has a significant influence on Green Purchase Intention through Attitude. g) Environmental Sensitivity has a significant influence on Green Purchase Intention through Attitude. This study contributes to the understanding of factors influencing green purchase intention among consumers in West Jakarta. Such as paying attention consumer subjective norms, consumer attitude in buying the green product, consumers behaviors on buying green product, and provide consumer with an understanding of environmental damage to maintain consumer green purchase intention.
THE INFLUENCE OF PROFITABILITY, LEVERAGE, AND FIRM SIZE ON FIRM VALUE OF THE BANKING SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE Febianto, Christian; Susanti, Merry
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.195-205

Abstract

This research was conducted to empirically test the effect of profitability (ROA), leverage (DAR), and firm size as independent variables on firm value (PBV) as the dependent variable in banking sector companies listed on the IDX in the 2018–2021 period. The technique used in selecting samples in this research was purposive sampling, with a total sample size of 30 companies. The number of observations in this research was 120, with a sample of 30 companies per year for four years. The data in this research was also managed using Microsoft Excell 2021, and data processing was done using IBM SPSS version 25 software. The results show that profitability (ROA) has a positive and significant effect on firm value, leverage (DAR) has a positive and significant effect on firm value, and firm size also has a positive and significant effect on company value.
THE EFFECT OF TRADE CREDIT ON COMPANY PROFITABILITY IN THE CONSUMER GOODS INDUSTRY SECTOR FOR THE PERIOD 2020-2022 Lukito, Fendy Surya; Setyawan, Ignatius Roni
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.183-194

Abstract

The purpose of this research is to determine the effect of trade credit provision on the profitability of companies in the consumer goods industry sector from 2020 to 2022 and also to determine the effect of trade credit provision at a higher level and a lower level than the average company in the primary consumer goods industry sector on company profitability. Finally, this study will determine the effect of trade credit provision on the profitability of primary consumer goods sector companies during the COVID-19 pandemic crisis. The empirical analysis method is carried out on a sample of companies listed on the Indonesia Stock Exchange during the period 2020-2022. To test the research hypothesis, panel data analysis methodology is used with moderation of accounts receivable variables, company growth, third-party debt, bank loans, accounts payable, and dummy variables. The results showed that trade credit contributed to the profitability of the companies studied. The empirical analysis also reveals that firms can improve their profitability by increasing investment in trade receivables to a higher level than firms in their business sector. In addition, greater use of debt to suppliers and increased bank debt tend to reduce the contribution of trade receivables to firm profitability.
SYSTEMATIC LITERATURE REVIEW: EXPLORATION OF FACTORS THAT INFLUENCE INNOVATION PERFORMANCE AND MANUFACTURING COMPANY PERFORMANCE Salomon, Lithrone Laricha; Irawan, Agustinus Purna; Suhartanto, Eko
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.162-182

Abstract

This research literature review that reviews the literature on the factors that influence innovation variables has been a lot, but those that review innovation performance variables are relatively still not much. Therefore, the literature review in this study aims to investigate the factors that affect innovation performance in manufacturing companies, as well as factors that act as mediation and moderation. The Systematic Literature Review (SLR) method is used in this study to analyze and review or look back at findings that are systematically identified based on previous research evidence related to factors that affect the innovation performance of manufacturing companies. Research data was obtained from Google Scholar with a time span of 2015-2023. Findings on journal searches found 304 articles. Based on the search for articles that discuss and focus on factors that affect the specific innovation performance of manufacturing companies, 25 articles were found. The article is used as a data source and will be examined in more depth. The results of the research found that (1) Various factors affect innovation performance in manufacturing companies; (2) Several factors can mediate and moderate exogenous (independent) variables on the innovation performance of manufacturing companies; and (3) Various theories have been used in research on the innovation performance of manufacturing companies. Therefore, manufacturing companies can use the above variables as factors that can be used to improve innovation performance to increase productivity, effectiveness, and can drive growth for manufacturing companies. These findings can be used as reference material for further research on variables that are able to mediate and moderate the relationship between exogenous variables on innovation performance in manufacturing companies and the theory used.
THE INFLUENCE OF GROWTH OPPORTUNITIES, DEBT POLICY, AND SOLVENCY ON COMPANY VALUE Bangun, Nurainun; Natsir, Khairina; Ngadiman , Ngadiman
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.162-172

Abstract

This study aims to prove the influence of growth opportunity, debt policy, and solvency on company value in basic industrial and chemical companies listed on the Indonesia Stock Exchange from 2019 to 2021. A total of 27 selected samples with a total of 81 observations over three years were used in the research. This. Research data is secondary data extracted from company annual financial reports that have been audited and published. Panel data was processed with the help of Eviews version 12 software. Data analysis uses multiple linear regression. The testing stages include the classic assumption test consisting of multicollinearity and heteroscedasticity tests, then selecting the most appropriate regression model using the Chow test, Hausman test and Lagrange Multiplier test. Research hypothesis testing was carried out by a t-test and coefficient of determination test. The results of the analysis show that growth opportunity partially has a negative effect on company value, debt policy has an insignificant positive effect on company value, and solvency has a significant positive effect on the value of basic industrial and chemical companies listed on the Indonesia Stock Exchange in the 2019-2021 period.
THE INFLUENCE OF INTERNSHIP EXPERIENCE, SOCIAL SUPPORT, AND WORK MOTIVATION ON WORK READINESS OF FEB STUDENTS OF UNIVERSITAS TARUMANAGARA Vilysia, Vilysia; Turangan, Joyce A.
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.151-161

Abstract

This study was conducted with the aim of knowing the effect of internship experience, social support and work motivation on the work readiness of FEB Tarumanagara University students. This study is a quantitative descriptive study with a cross-sectional method. The population in this study were all students of the Faculty of Economics and Business, Tarumanagara University. Sample selection was carried out using non-probability sampling method with purposive sampling sample selection technique. In this study, there are criteria for selecting samples such as having done an internship and being an active student at Tarumanagara University. The total sample in this study was 81 samples. From the data obtained, data processing will be carried out through SmartPLS software with the structural equation modeling (SEM) method of it. The result of the study shows through hypothesis testing that all the independent variable have a positive effect on Tarumanagara University students.
FACTORS AFFECTING COMPANY VALUE WITH CSR AS A MODERATING VARIABLE IN ENERGY SECTOR COMPANIES Tegas, Frans; Salim, Susanto
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.141-150

Abstract

This study’s research targeted to determine how profitability, leverage, and liquidity affected a company’s value while using Corporate Social Responsibility as a moderating variable. The 17 energy sector companies used in this study serve as examples for the years 2021-2022. This study uses multiple linear regression analysis with the SPSS program for hypothesis testing. This study concludes that while profitability and leverage have a significant positive effect on a company’s value, liquidity does not affect that value. However, Corporate Social Responsibility disclosure can moderate the impact of leverage and profitability on a company’s value.
THE IMPACT OF SUSTAINABILITY REPORTING ON FIRM VALUE IN INDONESIA’S CONSUMER SECTOR FIRMS Wiharjo, Angelica Kesturi; Ekadjaja, Agustin
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.131-140

Abstract

The purpose of this study is to obtain empirical evidence on the effect of sustainability reports on firm value in non-cyclical and cyclical companies in Indonesia. In this research, the data collected comes from financial statements and sustainability reports of consumer sector companies on the Indonesia Stock Exchange. The sample collection technique used is purposive sampling. From the collection techniques used, there were 22 companies that met the sample criteria, bringing the total sample to 44. The study period is 2021-2022. The collected data tested using classical assumption tests and then regressed using multiple regression analysis. The variables used in this study are divided into two, namely the dependent variable and the independent variable. The dependent variable used is the firm value measured using TOBINS'Q. Meanwhile, the independent variables used were general disclosure (COM), economic (ECON), environmental (ENVI) and social (SOC) in sustainability reports. This study also used control variables, namely leverage (DER) and company size (SIZE). According to the study's findings, the variables COM, ECON, and SOC had no impact on the TOBINS'Q-measured corporate firm value. Meanwhile, the value of the company is significantly influenced by ENVI, DER, and SIZE factors. ENVI and DER have a positive impact on the value of the company, however, SIZE has a negative impact on the value of the company. Simultantly, the independent variables positively and significantly affect dependent variable. It is expected that the results of this research will be useful for investors, companies, educational institutions and society in general.

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