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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 PROFITABILITY IN INFRASTRUCTURE COMPANIES LISTED ON IDX Riyanto, Vanessa Josephine; Susanto, Liana
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.852-859

Abstract

This study aims to determine the factors that can affect profitability in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. This research was conducted using three independent variables consisting of company leverage, company size, and company liquidity. The company leverage variable is proxied through the DAR (Debt to Asset Ratio) ratio, the company size variable is proxied through the Log of Total Assets, and the company liquidity variable is proxied through the CR (Current Ratio) ratio. The profitability variable is proxied through the ROA (Return on Asset) ratio. The sample tested in this study was selected by purposive sampling method and the data used was valid data from 19 infrastructure sector companies. Data processing techniques in this study using multiple regression analysis assisted by the SPSS (Statistical Product and Service Solution) program version 27 and Microsoft Excel. The results of the study showed that the leverage variable has a significant negative effect on profitability, the company size variable has a significant positive effect on profitability, and the liquidity variable has no significant effect on profitability. The implication of this research is the need for companies to optimally utilize existing assets and arrange good funding sources so that they can earn profits optimally and can increase the company's profitability value which will provide good signals for investors.
FACTORS INFLUENCING CASH HOLDING IN THE NON-CYCLICAL CONSUMER INDUSTRY AFTER THE COVID-19 PANDEMIC Kurniawan, Viona; Bangun, Nurainun; Lukman, Hendro
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.860-870

Abstract

The COVID-19 pandemic resulted in all sectors recording negative performance in the first quarter of 2020, including the consumer goods sector. In economic uncertainty due to the COVID-19 pandemic and intense competition between companies, many company experienced a significant decline and even decided to go on insolvency because they were unable to finance their operational activities. Therefore, the availability of cash or cash holding is essential to support the company’s operational activities, and error in calculating cash holding can result in the company experiencing financial difficulties. This study aims to analize the effect of cash conversion cycle, cash flow, and leverage on cash holding in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022. The data used in this study were collected from IDX website. Analyzed data by using Eviews version 13. Sampling method used is Purposive sampling techniques. There were 47 companies met the criteria as the sample.
THE INFLUENCE OF PRESSURE, PROCRASTINATION AND ABILITY ON AUDITOR ACADEMIC CHEATING DURING INTERNAL TRAINING FAUD BEHAVIOUR Tavis, Sean Ivander; Setijaningsih, Herlin Tundjung
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.871-890

Abstract

This thesis addresses a significant research gap by investigating the influence of pressure, procrastination, and ability on academic cheating among auditors during internal training, specifically in online settings. Previous literature lacks comprehensive studies in this context, making this research essential for understanding cheating behaviors in the auditing profession. The study's practical relevance lies in informing organizations providing internal training to auditors, enabling the development of more effective programs and ethical guidelines. Addressing academic cheating is crucial for upholding auditors' integrity, maintaining trust within the industry, and improving educational methods. This research contributes to the academic literature on ethics, training, and professional development while providing insights for policymakers and professional bodies to establish guidelines against cheating. Through rigorous methodology including validity, reliability, normality, multicollinearity, and autocorrelation tests, the study confirms that pressure, procrastination, and ability significantly influence auditor academic cheating. The multiple linear regression analysis reveals that all three variables have positive effects on cheating behavior. The findings, supported by a strong R-squared value of 0.712, indicate that 68.5% of auditor academic cheating is explained by pressure, procrastination, and ability. The research results show that that pressure, procrastination have all demonstrated a positive influence on auditor academic cheating behavior perceived ability does not significantly influence on auditor academic cheating behaviour but still has positive correlation. So this research emphasizes the importance of addressing these factors in training programs to encourage ethical behavior and professionalism in the audit profession.
THE INFLUENCE OF TAXPAYER AWARENESS, TAX SANCTIONS, AND THE IMPLEMENTATION OF THE E-FILLING SYSTEM ON TAXPAYER COMPLIANCE IN MICRO, SMALL, AND MEDIUM ENTERPRISES Tanady, Annabelle Kael; Lukman, Hendro
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.891-901

Abstract

The objective of this research is to examine the influence of taxpayer awareness, tax sanction, and the implementation of the e-filling system on taxpayer compliance in micro, small and medium Enterprises (MSMEs). The population is all MSMEs taxpayers in DKI Jakarta. The sample was 160 MSMEs taxpayers in DKI Jakarta. The sample selection technique in this research used a questionnaire media which was then distributed using Google Form media and used a convenience sampling method sampling technique. Data was obtained using the multiple linear regression analysis method on SmartPLS 4 Software. The results of this study show that taxpayer awareness has no influence on MSMEs taxpayer compliance, whereas through tax sanctions and the implementation of the E-Filling system it could influence MSMEs taxpayer compliance.
THE INFLUENCE OF WORKLOAD, WORK MOTIVATION, COMMUNICATION ON JOB SATISFACTION AT PT. ARLENE JAYA MANDIRI IN CIKARANG Mahanani, Zenita Dian; Turangan, Joyce A.
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.902-911

Abstract

This research aims to determine the effect of workload, work motivation, communication on job satisfaction at PT. Arlene Jaya Mandiri in Cikarang. The author in this study used quantitative descriptive research with a cross sectional method. The population in this study were employees of PT. Arlene Jaya Mandiri. Sample selection was carried out using a non-probability sampling method with purposive sampling technique. In this research there are criteria for selecting a sample of PT employees. Arlene Jaya Mandiri who has worked for at least 1 year, with a sample size of 150 respondents for this research. From the data obtained, data processing will be carried out via SmartPLS 4.0 software using the Structural Equation Modeling (SEM) method. The research results show through hypothesis testing that all independent variables have a positive effect on job satisfaction at PT. Arlene Jaya Mandiri in Cikarang.
ANALYSIS OF FACTORS THAT INFLUENCE THE FINANCIAL SATISFACTION OF WORKERS IN JAKARTA Natsir, Khairina; Arifin, Agus Zainul; Devy, Devy
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.912-928

Abstract

This research aims to examine the influence of Financial Knowledge and Income on Financial Satisfaction where Financial Behavior acts as an intervening variable. This research was conducted on the workers who are still actively working in Jakarta. The sampling method is purposive sampling. The sample in this study amounted to 400 respondents who were obtained through distributing questionnaires to workers directly, and online via Google questionnaire. Data is analyzed using the structural equation modeling technique. The tests carried out include testing the outer model and inner model. The research results show that Financial Knowledge has a significant influence on Financial Behavior. Meanwhile, income does not have a significant influence on financial behavior. Furthermore, Financial Behavior, Financial Knowledge, and Income have a significant influence on Financial Satisfaction. Financial Behavior mediates the relationship between Financial Knowledge on Financial Satisfaction, but Financial Behavior does not mediate the relationship between Income and Financial Satisfaction. The results of this research are following with the predictions of Planned Behavior Theory, Behavioral Finance Theory, and telic theory.
THE INFLUENCE OF PRODUCT PLACEMENT BY VIRTUAL INFLUENCERS ON INSTAGRAM ON AUDIENCE ATTITUDE Tiffany, Fransisca; Cokki , Cokki
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.929-942

Abstract

This study aims to examine the influence of product placement on the Instagram account of a virtual influencer (@allysagladys) on audience attitudes. The research sample consists of 308 students from Tarumanagara University in West Jakarta. The method employed for data collection in this study is convenience sampling, where questionnaires were distributed directly to the respondents. The results indicate that product placement on the virtual influencer's account can influence the formation of audience attitudes. Furthermore, the study suggests that companies should enhance their social media promotion through collaborations with influencers to shape and maintain audience attitudes toward their products.
THE EFFECT OF COMPANY SIZE, PROFITABILITY AND SOLVENCY ON AUDIT DELAY (EMPIRICAL STUDY OF CONSUMER GOODS INDUSTRY SECTOR COMPANIES LISTED ON THE STOCK EXCHANGE INDONESIA) Tanel, Jesica; Daryatno, Andreas Bambang
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.943-954

Abstract

The purpose of this study is to examine how firm size, profitability, and solvency affect audit delay. The dependent variable is audit delay, while the independent variables are company size (X1), profitability (X2), and solvency (X3). Purposive sampling was used to choose the research sample, which consisted of companies in the consumer products sector that were listed on the Indonesia Stock Exchange. The findings demonstrated that a firm's size significantly influences the risk of an audit delay, with a larger company having a higher chance of a delay. This result is in line with earlier studies that show a connection between audit delay and company size. It has also been demonstrated that profitability significantly affects audit delay. High profitability businesses typically have shorter audit delays, suggesting that a company's capacity to turn a profit might have an impact on how quickly financial information is provided. This study strengthens earlier research demonstrating a connection between audit delay and profitability.
DETERMINANT OF NGM’S INTENTION TO CONTINUE THE FAMILY BUSINESS Heaviside, Marceline; Nuringsih, Kartika
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.955-964

Abstract

Family businesses encounter succession crisis, with only 10% to 15% successfully transitioning to the third generation. The sustained operation and growth of family enterprises are intricately linked to the effectiveness of generational transitions. The absence of a structured transition process in family business continuity often stems from the insufficient interest and commitment of the Next Generation Members (NGM) to perpetuate their family enterprises. Hence, there is a pressing need for research into the determinants influencing NGM's intentions to sustain family businesses. This study investigates and evaluates the impacts of career interest, self-efficacy, and parental support on NGM's intentions to continue family businesses. Employing a non-probability sampling technique, data is collected through an online Google Form questionnaire from 121 respondents. Data analysis is conducted using SmartPLS. The study sample comprises NGMs based in Jakarta. The findings revealed that career interest positively and significantly shaped NGM's intentions to continue family businesses, self-efficacy similarly exerts a positive and significant impact, while parental support yields a negative and non-significant effect on NGM's intentions to continue family businesses. The results of this study provide information for family business owners in preparing for business succession in the future.
FACTORS AFFECTING COST OF EQUITY Widjaja, Rivaldi; Yanti, Yanti
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.965-976

Abstract

This research aims to examine the effect of board commissioners' effectiveness, family ownership, and audit quality on the cost of equity in the Infrastructure sector in Indonesia. The Infrastructure sector in Indonesia lags behind other countries, necessitating greater attention. The sample for this research, based on the purposive sampling strategy, consists of 34 infrastructure firms (168 observations) listed on Indonesian Stock Exchanges for the period 2018 to 2022. These factors include the effectiveness of the board of commissioners (as measured by the good, fair, and poor ratings [DEKOM]), family ownership (as measured by family control rights [FAMOWN]), and audit quality (as measured by the big four KAP and non-big four [QUAD]). SPSS 23 was used to test the data processing in this research. This research analysis uses a multiple regression analysis approach. The first hypotheses is that the effectiveness of the board of commissioners has a negative effect on equity costs. The second hypotheses is that family ownership has a positive effect on equity costs. Lastly, the third hypotheses is that audit quality has a negative effect on equity costs. The findings of this research indicate that the effectiveness of the board of commissioners and family ownership have no effect on the cost of equity. However, audit quality has a positive and significant impact on the cost of equity. Hence, it can be concluded that the first, second, and third hypotheses in this study are rejected.

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