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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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THE INFLUENCE OF PROFITABILITY, LIQUIDITY, AND COMPANY SIZE ON CAPITAL STRUCTURE: EVIDENCE FROM INDONESIA FOOD AND BEVERAGE COMPANIES Angela, Karin Novena; Ekadjaja, Agustin
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.984-992

Abstract

In the era of globalization, the business world is experiencing rapid development which triggers intense competition between companies, so that systematic and planned financial management is needed in order to survive. Capital structure holds a significant position in ensuring financial stability and operational sustainability for a business, where the right funding policy can increase profits and investor confidence. Effective management of funds, ncompassing both internal and external sources, enables businesses to optimize prospects within a highly competitive market landscape. The purpose of this study was to determine the effect of profitability, liquidity, and company size on entities in the food and beverage subsector companies listed on the Indonesia Stock Exchange during the period 2021-2023. This study used purposive sampling approach, resulting in 96 data on food and beverage subsector companies listed on the IDX during the period 2021-2023. Data analysis wa performed using Eviews 12 software. The hypothesis testing method in this research uses multiple linear regression models. The model estimation chosen is the Fixed Effect Model to ensure the suitability of the multiple linear regression model in the data analysis used. This study measures capital structure by employing the DER as the main parameter. The result obtained from this research shows that profitability has no significantly negatively effect on capital structure. Liquidity has a significantly negatively effect on capital structure. Company size has a significant positively effect on capital structure.
THE EFFECT OF PROFITABILITY, FIRM SIZE AND FINANCIAL LEVERAGE ON INCOME SMOOTHING PRACTICES IN NON-CYCLICALS CONSUMER SECTOR LISTED IDX 2021-2023 Stella Stella; Elsa Imelda; Emillia Sastrasasmita
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.993-1000

Abstract

The objective of this research is to ascertain how profitability, firm size, financial leverage affect income smoothing. This research utilized a quantitative approach. Purposive sampling was the method chosen and used, then this method produced 73 samples of companies listed on the Indonesia Stock Exchange for 3 periods from 2021-2023. The SPSS application was used to process data and test the hypothesis of logistic regression analysis. Accordings to the findings, income smoothing is significantly positively affected by profitability and financial leverage. On the other hand, income smoothing is unaffected by firm size.
REPRESENTATION OF WOMEN IN ADVERTISING ON CONSUMER PURCHASE DECISIONS THROUGH BRAND IMAGE IN BEAUTY PRODUCTS Angelina, Helen; Selamat, Frangky
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.1001-1011

Abstract

The background of this study is to understand how gender representation in advertising can influence purchase decision through brand image. This study specifically aims to examine how gender stereotypes and female advertising affect customer purchase decisions by focusing on brand image as a mediating factor. This study is a descriptive studies with cross-sectional method. A total of 201 respondents were given a questionnaire by the researcher, who used a quantitative method. Respondents were given a questionnaire with a Likert scale (1-5) to capture their views on gender representation and its effects. SmartPLS version 4 was used for data processing. The sample of this study is women from Generation-Z born between 1997 and 2012, from upper-middle economic strata products who have bought cosmetics in Jakarta. The study findings shows that gender stereotypes, female advertising, and brand image each positively impact purchase decisions. Additionally, both gender stereotypes and female advertising were shown positively impact brand image. Moreover, brand image was confirmed to have a significant mediating effect between gender stereotypes, female advertising, and purchase decisions. These findings show the importance of gender representation in advertising and its influence on brand image and purchase decision, providing insights for brands to create a marketing strategy for their advertising campaigns.
DETERMINANTS OF FIRM VALUE: THE ROLES OF CSR DISCLOSURE, PROFITABILITY, SIZE, AND LEVERAGE Kelvin, Kelvin; Susanti, Merry; Verawati , Verawati
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.1012-1022

Abstract

Firm value is a ratio used to describe the value owned by a company. This ratio provides information related to management's effectiveness in managing the company. Firm value is one of the key pieces of information that influences managers and investors in making economic decisions. This study aimed to provide empirical proof concerning the influence of CSR disclosure, profitability, size, and leverage towards firm value. This study focuses on energy and consumer non-cyclical companies that are listed in IDX. A purposive sampling method was employed to retrieve the sample. 32 companies were selected over three consecutive years, from 2021 to 2023, resulting in a total of 96 data. Eviews 12 software program was utilized to process the data. The research utilized a multiple linear regression model for hypothesis testing. The appropriate estimation model for multiple linear regression was the Random Effect Model (REM). Findings indicated that CSR disclosure, size, and leverage did not significantly affect on firm value, whereas profitability exerted a substantial positive influence on firm value. This study expanded the understanding of factors that influence company value and helped managers take concrete steps to enhance firm value, such as focusing efforts on improving profitability. Additionally, it assisted investors in analyzing factors that affect company value, especially the company's profitability potential, to make informed investment decisions.
THE IMPACT OF CONSUMER ANIMOSITY ON BOYCOTT INTENTIONS TOWARDS MCDONALD’S: EXAMINING THE INFLUENCE OF COGNITIVE-AFFECTIVE EVALUATION Elviana, Elviana; Utama, Louis
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.1023-1031

Abstract

This study aims to examine the influence of consumer animosity on boycott intention through cognitive judgment and affective evaluation among McDonald's consumers in Indonesia. The sample in this study consists of 120 respondents selected using a purposive sampling technique, with the criteria of being at least 18 years old, boycotting McDonald's, and residing in the Greater Jakarta area. 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 consumer animosity has a significant negative effect on cognitive judgment and affective evaluation. Furthermore, cognitive judgment has been proven to have a significant negative effect on boycott intention, while affective evaluation does not significantly impact boycott intention. These findings indicate that consumer animosity plays a crucial role in shaping consumers' rational assessments and boycott behaviors towards McDonald's in Indonesia.
LINEAR AND NON-LINEAR RELATIONSHIP OF CAPITAL STRUCTURE TO FIRM PERFORMANCE WITH AGENCY COST AS MEDIATING AND MODERATING VARIABLE Tjen, Michele; Imelda, Elsa
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.1032-1046

Abstract

This study was conducted examine both linear and non linear impact of capital structure to firm performance with agency cost as both moderating and mediating variable in capital structure and firm performance relationship in non-cyclical business in Indonesia that registered to Indonesia Stock Exchange for a period on 2021-2023. Purposive sampling is done to gain sample in this research, which result to a total of 54 non-cyclical companies. This study uses STATA 17 as a statistic tools to help in analyzing the multiple regression method. MEDSEM in STATA 17 is also used to analyse the mediation effect in this study. In this study, firm performance is calculated using return on equity (ROE). The capital structure counted using leverage, and agency cost is calculated with a measurement of asset utilization ratio (AUR). The result shows that capital structure has a significant negative relationship effect on firm performance, while agency cost shows a significant positive relationship to firm performance. Capital structure resulted to a significant non-linear effect on firm performance. Capital structure doesn't not have a significant effect on firm performance when using agency cost as moderation. Agency cost doesn’t mediate capital structure to effect firm performance. So,the management center it’s attention on the achieving optimal capital structure and control the agency cost in order to increase the firm performance.
THE IMPACT OF ENTREPRENEURIAL KNOWLEDGE AND SOCIAL MEDIA ON BUSINESS SUCCESS: THE MODERATING ROLE OF FAMILY SUPPORT IN WOMEN’S FASHION MSMEs in CENTRAL JAKARTA Putera, Samahita; Ie, Mei
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.1047-1060

Abstract

The importance of entrepreneurial knowledge and social media in increasing the success of women's fashion MSMEs in Central Jakarta, especially amidst increasingly tight business competition. This study aims to analyze the influence of these two factors on business success by considering family support as a moderating factor. Entrepreneurial knowledge helps business actors in recognizing opportunities, managing risks, and adapting in a dynamic and competitive market. Meanwhile, social media acts as an effective marketing tool to reach consumers at a relatively low cost. Family support is believed to provide additional stability and motivation for MSME owners. This study uses a descriptive quantitative method with a Partial Least Square-Structural Equation Modeling (PLS-SEM) approach and involves 106 respondents of women's fashion MSMEs in Central Jakarta. The results of the study indicate that entrepreneurial knowledge has a positive and significant influence on business success. However, the influence of social media on business success is positive but not significant. In addition, family support has a positive and significant influence on business success. As a moderating variable, family support is not significant in moderating the influence of entrepreneurial knowledge and social media on business success. This study suggests that MSMEs should focus more on improving their understanding of entrepreneurship and maximizing the use of social media effectively, while further research can expand the scope of business sectors and variables studied for more comprehensive results.
THE EFFECT OF IFRS ADOPTION ON REAL EARNINGS MANAGEMENT WITH THE MODERATING ROLE OF BOARD CHARACTERISTICS Nanang, Sheila Elita; Imelda, Elsa
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.1061-1072

Abstract

This study was carried out with the objective of determining the effect of International Financial Reporting Standards (IFRS) on Real Earnings Management (REM) practices using board characteristics as a moderating variable that determined by board size, board independence, CEO duality, board expertise, and gender diversity. This research employs a quantitive approach, utilizing purposive sampling technique with a sample of 31 non-cylical consumer sector companies that listed on Indonesia Stock Exchange (IDX) for the periods of 2009-2011 and 2019-2023. Data is processed using STATA application with the PCSE Estimator feature in testing the hypothesis. This research results indicate that IFRS, board independence, board expertise, and gender diversity do not exert a substantial on REM. While board size exerts a considerable negative influence on REM and CEO duality exerts a considerable positive influence on REM. In addition, it was found that board size moderates significantly positive for the correlation between IFRS and REM, where CEO duality and board expertise moderate significantly negative. However, there’s no moderating effect of board independence and gender diversity variables were found in this study. So it can be concluded that board characteristics partially moderate the correlaction between IFRS and REM.
THE IMPACT OF GREEN BRAND POSITIONING, ATTITUDE, ENVIRONMENTAL CONCERN, GREEN BRAND KNOWLEDGE TOWARD GREEN PURCHASE INTENTION OF MR PRODUCTS IN JAKARTA Satriohantoro, Mikael; Ruslim, Tommy Setiawan
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.1073-1083

Abstract

This reserach aims to examine and discuss the influence of green brand positioning, attitudes, environmental concerns, and knowledge on green brands on purchase intention. The study population consisted of MR product user in Jakarta. This study applied quantitative descriptive methods, and also managed to collect a sample of 212 respondents with criteria, namely a minimum age of 20 years, location of residence, and users of MR products. The total respondents used as samples were 201 respondents, because 11 respondents did not meet the predetermined criteria. This study uses and applies nonprobability sampling with purposive sampling method, and collects data by distributing questionnaires online with the google form application. The results of the data that have been distributed are then collected to be analyzed using the SmartPLS4 application with the Partial Least Square Structural Equation Modeling (PLS-SEM) model. The results of the analysis show that green brand positioning, attitude, environmental concern, and knowledge on green brands have a positive and significant impact on purchase intention. In addition to academic results, this research is also expected to help MR companies or other companies in increasing the purchase intention of their consumers through several variables in this study. And it is hoped that this research can complement the empirical gap that exists in previous research.
LEVERAGE DYNAMICS: THE ROLE OF PROFITABILITY AND FIRM SIZE IN SHAPING FIRM VALUE Chang, Evelyn Victoria; Wirianata, Henny
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.1084-1098

Abstract

This study examines the influence of leverage on firm value with profitability and firm size acting as influencing variables in non-cyclical sector companies listed on the Indonesia’s Capital Market between 2020 - 2023. This study uses 188 observation data from 47 companies selected through the purposive sampling. Tobin’s Q is utilized to calculate firm value, while leverage is evaluated using the ratio of debt to total assets. The Return on Assets (ROA) ratio measures profitability, whereas the natural logarithm of total assets is employed to assess firm size. Multivariate linear regression analysis in the first model without moderation shows that leverage and profitability have a considerable favorable impact on firm value. In contrast, firm size has a considerable adverse impact. In the second model, profitability was tested as a influencing variable in the link between leverage and firm value, but no significant moderating effect was found. The same thing is also found in the third model, where firm size as a moderating variable does not have a meaningful impact on the leverage-firm value connection. The study’s result demonstrates that although leverage, profitability, and company size impact firm value directly, profitability and firm size as moderating variables are not strong enough to affect the dynamics between leverage and firm value. Therefore, it is recommended that company management focus more on optimizing financial structure and operational efficiency without relying too much on company size growth to increase firm value.

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