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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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SEVERAL FACTORS AFFECTING AUDITOR’S GOING CONCERN OPINION ON APPAREL AND LUXURY COMPANIES LISTED ON IDX DURING THE COVID-19 PANDEMIC Amanda, Gabriella; Salim, Susanto
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.203-211

Abstract

The aim of this research is to determine whether there is an influence of company size, leverage and previous year’s going concern audit opinion to the company. The samples used for this research were 57 samples, where the data needed to conduct this research was taken from data from companies listed on the Indonesia Stock Exchange in consumer cyclicals with the Apparel & Luxury Goods sub-sector for 2020-2022. Logistic regression analysis is employed in this study's hypothesis testing to ascertain the impact of company’s size, leverage and previous year’s audit opinion on the going concern opinion. The results of this research are that previous year’s going concern audit opinion has a significant influence on going concern opinion. On the other hand, company size and leverage have no significant influence on going concern opinion.
FRAUD PENTAGON THEORY FOR DETECTING FINANCIAL STATEMENT FRAUD IN BANKING INDUSTRY Aileen, Aileen; Salim, Susanto
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.212-223

Abstract

Financial statement fraud is an intentional misstatements, omissions or disclosure in financial statement done by an individual or a party to mislead financial statement users when making decisions. Financial statement fraud committed by irresponsible parties for their own advantage can lead to long-term losses. The purpose of this study is to examine the effects of fraud pentagon theory for detecting financial statement fraud in banking companies listed in the Indonesia Stock Exchange for 2020-2022 period. This study was analysed using multiple regression research method which processed using SPSS 25. The data used in this study was secondary data from financial statement and annual reports. This study used purposive-sampling technique with sample of 90 data observations. The results of this study shows that financial stability and changes in auditor have a significant and negative effect on financial statement fraud. Meanwhile external pressure, monitoring effectiveness, changes in director, and frequent number of CEO’s picture in annual report have no significant effects on financial statement fraud.
FACTORS THAT INFLUENCE GOING CONCERN AUDIT OPINION ON TOURISM AND RECREATION COMPANIES DURING COVID-19 Ruvi, Patricia Artya; Salim, Susanto
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.224-235

Abstract

This research aims to obtain empirical evidence related to the relationship between company size, financial distress, previous year's audit opinion affects the acceptance of going concern audit opinion to tourism and recreation sub-sector companies during the covid-19 pandemic. This research uses a quantitative approach that uses secondary data. The population taken is companies engaged in the tourism and recreation sub-sector which are listed on IDX during 2020-2022. The method used in this research is logistic regression. The results of this research indicate that there is only 1 factor, namely the previous year's audit opinion, which has an influence on going concern audit opinion acceptance, while company size and financial distress have no influence. With this research, it is hoped that the company can maintain its business continuity because companies that are exposed to going concern audit opinion in the previous year tend to get it again in the following year. This is certainly not a good thing for the company to continue to get a going concern audit opinion in the following years.
CAPITAL STRUCTURE AND PROFITABILITY INFLUENCING FIRM VALUE MODERATED BY FIRM SIZE Fernanda, Vira; Yanti, Yanti; Sastrsasmita, Emillia
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.236-247

Abstract

This study aims to analyze the influence of capital structure and profitability on firm value moderated by firm size. The sample was selected using purposive sampling resulting in 38 companies out of 58 listed on the Indonesia Stock Exchange (IDX) with three years of observation (2020-2022) as the objects of this research. Moreover, the hypothesis testing method in this study uses a panel data regression model using Eviews program version 12 to analyze the model. The results of this research show that capital structure influences firm value positively. However, profitability does not affect the firm value. Meanwhile, the moderated research shows that firm size is unable to moderate both the influence of capital structure and profitability on firm value.
ANALYSIS OF FINANCIAL PERFORMANCE PRE AND DURING THE CORONA VIRUS PANDEMIC OF BANKING COMPANIES Winata, Catherine Liusca; Hastuti, Rini Tri
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.248-257

Abstract

The Corona virus pandemic has spread to several countries, one of which is Indonesia. The impact of the Corona virus pandemic has disrupted several industrial sectors, including banking, which is the driving force of a country's economy and economic growth in Indonesia has experienced a decline during the pandemic.The aim and purpose of this study is to evaluate and analyze the comparison of financial performance before and during the Corona outbreak in companies in the banking sector that have been listed as the Stock Exchange in Indonesia (IDX) from 2018 to 2021. The sample method used is purposive sampling according to predetermined criteria, with a total of 11 companies as samples. Proxies used to measure financial performance comparisons include Return on Assets, Operating Expenses to Operating Income, and Loan to Deposit Ratio. Hypothesis testing was performed using SPSS Statistics 25 software with a Paired Sample t-Test difference test. The results of the study stated that there was a difference between the period before and when the Corona virus took place in the ratio of financial performance measured using the proxy Return on Assets, Operating Expenses to Operating Income, and Loan to Deposit Ratio in banking sector companies listed on the IDX.
PANDEMIC COVID-19, STOCK TRADE VOLUME, AND MARKET CAPITALIZATION ON SHARE RETURN Hastuti, Rini Tri; Stephanie, Crystalice
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.258-268

Abstract

Instruments in the capital market consist of stocks, mutual funds, bonds, derivative instruments, Exchange Traded Funds (ETF) and other securities. In investing, investors and potential investors must first understand the risk profile so that they can then decide which instruments are suitable for investing. Starting at the end of 2019 the world was shocked by a global epidemic. This outbreak is called Coronavirus Disease (Covid-19). Due to the significant increase in positive cases, Large-Scale Social Restrictions (PSBB) were implemented starting from April 10 2020 until April 23 2020. This condition has had an impact on the investment world, especially in the capital market. This impact is reflected in the fluctuations in the share price of the investment instrument. Other factors that can affect stock prices in the capital market, namely stock trading volume and market capitalization. This study was conducted with the aim of knowing and proving whether there is an influence of daily growth in positive Covid-19 confirmed cases, stock trading volume and market capitalization on stock returns contained in the LQ-45 index on the Indonesia Stock Exchange (IDX) starting from February 3, 2020 to January 31, 2022. In this study, it used a non-probability sampling method to determine the sample to be used. This study used 35 samples of companies that had been selected through the criteria specified in this study. In this study, collecting secondary data and the data that has been obtained will be processed using Microsoft Excel and also Eviews software version 10. The results of this study show that the growth of positive daily cases of Covid-19, trading volume and market capitalization negatively affects stock returns.
FOSTERING ENTREPRENEURIAL INTENTIONS AMONG STUDENTS Mokosandib, Gabriela Ribka; Nuringsih, Kartika
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.269-277

Abstract

The high unemployment rate in Indonesia is caused by rapid population growth, which causes an imbalance between the number of job seekers and the available jobs. One strategy that can be used to reduce unemployment is to exploit entrepreneurial potential. Therefore, researchers are interested in examining factors that might influence Tarumanagara University students' desire to become entrepreneurs. This research aims to determine the influence of self-efficacy, parents' socio-economic status, and entrepreneurship education on entrepreneurial intentions among undergraduate management students at Tarumanagara University. The theory of planned behavior serves as the theoretical foundation in conducting research. The research design used is quantitative with descriptive methods. The sampling technique used a purposive sampling technique. Data was collected using an online questionnaire with a sample size of 133 respondents. The data analysis technique used is Structural Equation Modeling. Data processing was carried out using SmartPLS software version 4.0. The results of this research show that self-efficacy does not have a positive and insignificant influence on entrepreneurial intentions, parents' socio-economic status has a positive and significant influence on entrepreneurial intentions, and entrepreneurship education has a positive and significant influence on entrepreneurial intentions. The results of this research can be a basis for educational institutions and the government to design programs that strengthen student self-efficacy, increase the accessibility of entrepreneurship education, and reduce socio-economic disparities.
THE EFFECT OF INTEGRITY, COMPETENCE, INDEPENDENCE, AND ACCOUNTABILITY ON AUDIT QUALITY Salim, Susanto; Kho, Christian
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.278-287

Abstract

This study investigates the impact of integrity, competence, independence, and accountability on audit quality, employing primary data collected through a questionnaire survey. The study's respondents, comprising auditors from public accounting firms in DKI Jakarta, were selected using a combination of convenience and snowball sampling methods, resulting in a sample of 40 respondents. Data analysis was conducted using a multiple linear regression model with SPSS version 29 software. The findings reveal that all the variables simultaneously have a significant effect on audit quality, with independence and accountability demonstrating positive and significant impacts when analysed individually. In contrast, integrity and competence do not significantly influence audit quality. In conclusion, this study emphasizes the crucial role of fostering independence and accountability in the audit process, while also calling for further exploration of the nuances surrounding integrity and competence within the auditing context.
DETERMINANT OF FIRM VALUE WITH FIRM SIZE AS A MODERATING VARIABLE Amelia, Wyne; Yanti , Yanti
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.288-298

Abstract

The capital market, commonly referred to as the stock exchange, is the marketplace where the seller and the buyer, in this example a firm acting as the seller and an investor as the buyer, come together to trade different long-term financial instruments. This study is implemented with aims to examine the effect of profitability assessed by roa on company value by pbv with firm size as a moderating variable in property and real estate companies listed on BEI during the 2020 – 2022 period were used as study objects. A quantitative method is used to this study with 31 companies as study objects, measured by purposive sampling techniques. This study uses a panel data regression model with Fixed Effect Model (FEM) approach using Eviews version 12 program. The result of this research shows that profitability has no influence on company value. Moreover, the result of this study also shows that company size is able to moderate (weaken) the influence of profitability on company value.
THE EFFECT OF PROFITABILITY, COMPANY SIZE, SALES GROWTH AND LEVERAGE ON FIRM VALUE Santioso, Linda
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.299-309

Abstract

The purpose of this study is to ascertain how firm value is impacted by factors such as leverage, sales growth, company size, and profitability in infrastructure sector companies that are listed on the Indonesia Stock Exchange (IDX) between 2019 and 2021. Purposive sampling was the method utilized in this study's sample selection process. After processing the data with the eviews 13 program, the study's findings offer empirical support for the following claims: leverage has a significant positive effect firm value; company size has no apparent negative impact on value; sales growth has no apparent negative impact on value; and profitability has a significant negative impact on value. The implication of this research is that the sample taken in 2019-2021 where in 2020-2021 there was an economic crisis impact from the co-19 pandemic, if the profitability obtained by a company is only momentary due to economic instability, it does not necessarily increase the value of the company. Company value will be good or increase if the profitability of a company is obtained continuously. Company size does not necessarily have good value for investors, the larger the size of a company will usually require a lot of funding for company operations which are usually obtained from debt. Debt will cause a burden for the company, meaning that if the debt is not managed properly, then instead of increasing the value for the company, it will even cause a burden or problem for the company. Sales growth is not always a benchmark for investors in making investments. If sales growth is not accompanied by increased profitability, it is very detrimental to the Company, meaning that the Company has exerted all its energy but the results are not optimal. Leverage, which is represented by the debt to equity ratio (DER), a high DER value often assumes that the company is sick. If the company can use debt for operations efficiently, so that the company is growing, it will affect the value of the company, so that investors assume that the company is able to manage debt and does not hesitate to invest.

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