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<![CDATA[THE EFFECT OF PROFITABILITY, BOARD SIZE, AND WOMAN ON BOARDS ON FINANCIAL DISTRESS ]]>
<![CDATA[Cahyani, Fernanda]]>;
<![CDATA[Imelda, Elsa]]>;
<![CDATA[Vira, Vira]]>;
<![CDATA[Sastrasasmita, Emillia]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i2.846-853
<![CDATA[Financial distress is a condition that often occurs in companies due to internal and external factors. This condition must be addressed immediately because it could endanger the business. This research attempts to collect empirical information about how profitability, board size, and women on board impact firms on the LQ-45 company list that are experiencing financial difficulties. Multiple linear regression is the methodology used in this study. EViews version 12 is used for data processing. In this research, the dependent variable is the level of financial distress which is proxied by the Debt-to-Equity Ratio (DER). According to this study, financial distress is negatively impacted by board size and profitability, positively and significantly by having woman on the board of directors, also completely unaffected by having a woman on the board of commissioners.]]>
<![CDATA[THE INFLUENCE OF INDUSTRY TYPE, ENVIRONMENTAL MANAGEMENT PERFORMANCE, AND CARBON INTENSITY ON CARBON EMISSION DISCLOSURE ]]>
<![CDATA[Woen, Esperansya Desmonda]]>;
<![CDATA[Setijaningsih, Herlin Tundjung]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i2.854-865
<![CDATA[The IPCC AR6 Working Group I report highlights that greenhouse gas emissions, particularly those generated by human activities, are the primary drivers of global warming, emphasizing the importance of better environmental accountability. In Indonesia, PSAK allows entities to issue separate environmental reports from their financial statements, particularly in industries where environmental considerations are critical. However, there is a significant disparity in the disclosure obligations for carbon emissions across various sectors. This study aims to explore the influence of industry type, environmental management performance, and carbon intensity on carbon emission disclosure among companies listed in the IDX30 index. The study uses a sample of 16 companies for the period from 2019 to 2021, selected through purposive sampling. The data were processed using Eviews 12 software. The findings indicate that all three independent variables collectively influence carbon emission disclosure. However, when tested individually, industry type does not have a significant impact and shows a positive correlation with carbon emission disclosure. Similarly, carbon intensity does not have a significant effect and exhibits a negative relationship with carbon emission disclosure. In contrast, environmental management performance shows a significant positive effect on carbon emission disclosure. These findings indicates that higher environmental management performance is closely related to higher transparency and more comprehensive carbon emission disclosures.]]>
<![CDATA[IMPACT OF INTELLECTUAL CAPITAL, PROFITABILITY AND DIVIDEND ON MARKET CAPITALIZATION ]]>
<![CDATA[Elfenso, Parcella Glatia]]>;
<![CDATA[Imelda, Elsa]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i2.866-874
<![CDATA[The purpose of this study is to obtain empirical evidence on the impact of intellectual capital, profitability, and dividends on market capitalization as the dependent variable. The study employs a quantitative approach, using a sample of 66 observations obtained from 22 companies listed in the IDX80 index on the Indonesia Stock Exchange during the period of 2021–2023. The sample was selected using purposive sampling, which allows for data selection based on specific criteria relevant to the research objectives. The statistical software EViews 13 was used for data processing, enabling in-depth analysis using multiple linear regression. The results show that profitability has a significant positive effect on market capitalization, meaning that companies with higher profitability tend to have higher market capitalization. This reflects the importance of strong financial performance in enhancing a company's value in the market. In contrast, intellectual capital and dividends were found to have no significant effect on market capitalization in this sample. These findings offer valuable insights for managers and investors, emphasizing the importance of focusing on profitability to increase a company's appeal in the capital market. This study also encourages further research into other factors that may influence market capitalization.]]>
<![CDATA[DETERMINANTS OF FIRM VALUE WITH FIRM SIZE AS MODERATING VARIABLE ]]>
<![CDATA[Tanaya, Catherine Carissa]]>;
<![CDATA[Wirianata, Henny]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i2.875-886
<![CDATA[The fundamental purpose of a business is to enhance investor wealth, which is closely related to increasing market value. Especially in the consumer non-cyclical sector, companies try to maintain stability through the provision of essential goods that tend to be resistant to economic changes. This study intents to examine how profitability (ROE) and leverage (DER) impact a company's valuation (PBV), using the moderating role of company size. This research focused on companies in consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The purposive sampling method was chosen to use 33 companies, resulting in 132 samples in this study. The data were analysed using panel data regression and moderation regression analysis, with EViews 12 employed as the data processing tool. The proceeds demonstrate that both profitability and leverage exert a positive and substantial affect the business value. Additionally, enterprise scale does not moderate the connection between profitability and firms worth. However, it weakens the positive relation of leverage and company value. Hence, this suggests that company size may weaken the impression of leverage on the enterprise value, suggesting a signal to investors.]]>
<![CDATA[THE FACTORS INFLUENCING PURCHASE INTENTION AMONG CONSUMERS OF SKINTIFIC PRODUCTS ]]>
<![CDATA[Natalia, Angel]]>;
<![CDATA[Utama, Louis]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i2.887-893
<![CDATA[This study aims to examine the influence of firm-created content and user-generated content on purchase intention through brand passion among Skintific product consumers. The sample in this study consists of 160 respondents selected using a purposive sampling technique, with the criteria of being at least 17 years old, having used Skintific products, and having seen the product content on TikTok. Data was collected through an online questionnaire distributed via social media and processed using statistical analysis with the Structural Equation Modeling (SEM) approach. The results show that both firm-created content and user-generated content have a positive and significant effect on brand passion. Furthermore, brand passion has been proven to have a significant impact on purchase intention. These findings indicate that content strategies, whether from companies or users, play an essential role in enhancing consumers' emotional engagement with the brand and fostering their purchase intention for Skintific products.]]>
<![CDATA[ANALYSIS OF FINANCIAL ACHIVEMENT BEFORE AND DURING THE CORONA VIRUS PANDEMIC IN THE AUTOMOTIVE SUB – SECTOR ]]>
<![CDATA[Hastuti, Rini Tri]]>;
<![CDATA[Lestari, Adelia]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i2.894-902
<![CDATA[The Corona Virus pandemic has had a systemic impact on all sectors, especially the business sector. This impact has resulted in the collapse of business pillars in several sectors, but has also resulted in extraordinary growth in several other sectors. Corona Virus has changed the lifestyle of society as a whole. Starting from people who have to keep their distance from each other to the decline in sales due to the decline in consumption and people's purchasing power. This has further impacted business closures and massive layoffs. This pandemic has disrupted the global economy and has had an impact on automotive sub-sector companies. The impact of this pandemic is very relevant, and the automotive sub-sector around the world is forced to face major challenges in maintaining its financial achivement. Every corporate certainly has a goal to generate maximum profit. If the corporate can achieve this goal, then the corporate will be considered to have good corporate achivement and quality. To assess the quality of a corporate, it can be seen from its financial achivement. Therefore, this study aims to identify whether or not there is a dissimilar in financial achivement before and during the Corona Virus pandemic, with 2018-2019 as the pre-pandemic period and 2020-2021 as the pandemic period by taking the automotive sub-sector listed on the Indonesia Stock Exchange as the object of studied. Financial achivement in this test will use the profitability comparation calculated using return on assets, the solvency comparation calculated using the debt on asset comparation, and the activity comparation calculated using total asset turnover. Data is processed and analyzed using SPSS 26 after going through purposive sampling. The test results prove that there is a relevant dissimilar in ROA before and during the Corona Virus pandemic. Meanwhile, the test results prove that there is no relevant dissimilar for DER and TATO before and during the Corona Virus pandemic. The implication of this study is to provide implications that automotive sub-sector business actors must improve their corporate's achivement with the resources they have effectively and minimize all risks during the Corona Virus pandemic, so that the corporate's profitability improves and recovers quickly from the impact of Corona Virus]]>
<![CDATA[UNVEILING FACTORS AFFECTING FIRM VALUE OF FOOD AND BEVERAGE COMPANIES LISTED IN INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Sylvia, Sylvia]]>;
<![CDATA[Santioso, Linda]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i2.903-914
<![CDATA[The objective of this research is to observe the relationship between factors affecting firm value as one of the important components in impacting investor investment decisions. The influencing factors include profitability, capital structure, and firm size. During this study, the purposive sampling method was utilized in food and beverage sub-sector companies registered on the Indonesia Stock Exchange. This method produces results in the form of 93 data samples from 31 companies during the period 2021 to 2023. By utilizing Eviews Software version 12, this study applies the multiple regression analysis method during testing. The findings obtained based on this study explain that there are two factors, such as profitability and capital structure, which can positively and significantly impact firm value. Meanwhile, firm size does not significantly affect firm value. From the results gathered, it is hoped that this study will be able to provide an impact and contribution to enriching knowledge related to the factors that influence firm value as a dependent variable. This study is likewise anticipated to make a substantial contribution by providing a profound understanding, while stimulating subsequent inquiries into the factors that may shape firm value. Not only that, this research can also contribute to giving references to related companies to be capable of producing more effective financial policies and decisions.]]>
<![CDATA[THE MODERATING EFFECT OF CORPORATE GOVERNANCE ON THE RELATIONSHIP BETWEEN CAPITAL STRUCTURE AND COMPANY PERFORMANCE ]]>
<![CDATA[Jong, Steven]]>;
<![CDATA[Imelda, Elsa]]>;
<![CDATA[Sastrasasmita, Emillia]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i2.915-924
<![CDATA[The objective of this research is to identify the impact of corporate governance as moderator variables on the capital structure and company performance relationship within non-cyclical consumer companies listed on the Indonesia Stock Exchange from 2021 to 2023. This study uses secondary data using 54 samples selected through the purposive sampling method and processed using the E-views 12 program. The results obtained show that both long-term and short-term debt-to-total assets ratios have a significant negative impact on ROE. However, corporate governance factors like Board Size, Commissioner Size, and shareholder size cannot moderate this relationship.]]>
<![CDATA[THE ROLE OF TRANSFORMATIONAL LEADERSHIP, COMPENSATION, AND MOTIVATION IN JOB SATISFACTION OF GENERATION Z IN WEST JAKARTA ]]>
<![CDATA[Turangan, Joyce A.]]>;
<![CDATA[Wijaya, Andi]]>;
<![CDATA[Ruslim, Herman]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i2.925-973
<![CDATA[Generation Z, known for its attachment to digital technology and preference for flexibility, possesses unique characteristics that influence their job satisfaction. This study aims to analyze the effects of transformational leadership, compensation, and motivation on the job satisfaction of Generation Z in West Jakarta. The study uses a quantitative method with a survey of 100 respondents selected through probability sampling with a simple random approach. Data were collected via questionnaires and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results indicate that compensation and motivation have a positive and significant effect on job satisfaction, whereas transformational leadership shows a positive but not significant effect. This study addresses the differing role of transformational leadership in enhancing job satisfaction among Generation Z compared to previous generations, suggesting that this leadership approach may be less effective for today's younger generation. This research provides valuable insights for companies in designing more effective management strategies to improve job satisfaction, retention, and productivity of Generation Z employees, particularly through compensation policies and motivation that align with their needs.]]>
<![CDATA[ENHANCING GENERATION Z’S ROLE AS DIGITAL NATIVES AND CREATIVE MINDS IN ENTREPRENEURSHIP THROUGH SELF-EFFICACY ]]>
<![CDATA[Sari, Vinnetti Ratna]]>;
<![CDATA[Soelaiman, Lydiawati]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i2.974-983
<![CDATA[The low level of entrepreneurship in Indonesia needs special attention. Generation Z, which is known as digital natives and has a creative spirit, is expected to be able to generate innovative ideas and take advantage of digitalization to build entrepreneurship. This study aims to determine the effect of digital competence and creative personality on entrepreneurial interest mediated by self-efficacy. The method used in this research is descriptive quantitative. Sample collection uses a non-probability sampling method with a purposive sampling technique. A total of 262 samples, namely Generation Z represented by vocational high school students and university students in Jakarta, were used in this study. Data analysis was conducted using Partial Least Square-Structural Equation Modelling (PLS-SEM). Based on the results of outer loading testing, it is known that all indicator statements are valid and reliable. The results of hypothesis testing state that digital competence and creative personality have a significant effect on self-efficacy. In addition, digital competence and self-efficacy affect Generation Z’s entrepreneurial interest. However, this study did not find a significant correlation between creative personality and entrepreneurial interest. This study found that self-efficacy fully mediates between creative personality and Generation Z’s entrepreneurial intention.]]>
