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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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INTERNAL AND EXTERNAL FACTORS AFFECTING AUDITOR’S ABILITY IN DETECTING FRAUDULANCE FROM THE ACCOUNTING STUDENT’S PERSPECTIVE Liong, Jhun; Santioso, Linda
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1311-1324

Abstract

In assessing financial information, auditors are required to be able to identify fraud to support the creation of transparency and accountability. Many recent financial statement fraud cases have demonstrated the auditor's failure to spot fraud. From many cases occurred and studies that have not yet provided a definite answer regarding the factors influencing an auditor's ability to detect fraud, this research paper was formed to examine the impact of professional scepticism, auditor competence, and red flags towards the auditor's ability to detect fraud as the dependent variable from the viewpoint of accounting students currently enrolled in college or have studied auditing through questionnaire. The sampling method conducted in this research is the non-parametric sampling method, specifically simple random sampling, which would then be processed using SPSS for descriptive statistics and PLS for model testing. The 197 questionnaires obtained and processed showed that each indicator was able to describe the variables used, the PLS model was able to provide pretty good predictions of the model, and each independent variable was able to provide a significant positive influence on its dependent variable. Therefore, in fraud detection, an auditor must always question the most minor thing in his findings, improve his ability to analyze the possibility of fraud occurring, and catch warning signs that often appear minor.
FINANCIAL DISTRESS AND SUSTAINABILITY REPORT: PERSPECTIVE FROM FOOD AND BEVERAGE INDUSTRY Widjaja, Aurellia Aretha Agustine; Yanti, Yanti
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1325-1337

Abstract

Stock return serves as a key indicator for investors in assessing the profit potential on their investment. Various factors influence stock return fluctuations, such as financial distress and sustainability reports. This research aims to examine the importance of considering these factors in investment decision-making, with a specific focus on food and beverage companies listed on Indonesia Stock Exchange. Financial distress is measured using Altman Z-Score, while sustainability reports are assessed through Sustainability Reporting Disclosure Index (SRDI). Using a purposive sampling method, this research analyzed 115 data samples from 41 companies over the period of 2021-2023. The research relies on secondary data, including financial statements, sustainability reports, and historical data of stock prices and dividends from each company. Thereafter, the data is processed and evaluated using Microsoft Excel and EViews 12. The findings confirm that financial distress has no significant effect on stock returns, while sustainability reports exert a significant negative impact. These findings provide valuable insights for companies’ stakeholders, as well as academics, to increase their awareness in financial distress and sustainability reports on stock returns performance. This research also offers valuable implications, particularly in enhancing the understanding of how financial distress and sustainability reports affect stock performance in the food and beverage industry.
KEY DRIVERS OF FIRM VALUE IN INDONESIA’S PROPERTY AND REAL ESTATE SECTOR Hartono, Gabriella Charissa; Yanti, Yanti
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1338-1349

Abstract

Maximizing firm values, as shown in the company’s stock prices, represents a long-term goal for companies. The firm value is impacted by various factors such as financial performance, tax avoidance, investment decisions, and funding decisions. The study explores the connection between financial performance, tax avoidance, investment decisions, and funding decisions on firm value in property and real estate companies listed on the IDX from 2019 to 2023. Financial performance is assessed using Return on Assets (ROA), tax avoidance by Cash Effective Tax Ratio (CETR), investment decisions through the Price-to-Earnings Ratio (PER), and funding decisions through the Debt-to-Equity Ratio (DER). The study analyzed 50 data from 13 companies using a purposive sampling technique. The research utilized secondary data from financial statements and annual reports published on the IDX, analyzed through multiple linear regression. The findings show that financial performance has a positive and significant impact on firm value. Investment decisions also have a positive and significant impact on firm value. However, tax avoidance does not have a significant impact on firm value, and funding decisions likewise do not have a significant impact. The results suggest that in order to increase firm value, property and real estate firms should focus on improving their financial performance and making optimal investment decisions.
THE FACTORS EFFECTING FIRM VALUE EVIDENCE FROM INDONESIA Supriliana, Ni Gusti Ayu Komang Tri; Wijaya, Henryanto
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1350-1355

Abstract

This study aims to measure the simultaneous and partial impact of Earnings Quality, Tangible Assets, and Leverage on Firm Value in real estate and property companies based on the Indonesia Stock Exchange (IDX) 2021-2023 as a limitation field. This study uses a data processing method with the EViews version 12 application. This study employs secondary data, with a sample of 26 companies selected using the purposive sampling method. The results show that Earnings Quality has an insignificant impact on Firm Value, Meanwhile, Tangible Assets and Leverage have a positive but insignificant impact on Firm Value. So, it can be concluded that tangible asset and leverage are accepted and earnings quality is rejected.
THE APPLICATION OF ENTREPRENEURIAL MOTIVATION AND SOCIAL MEDIA USE ON ENTREPRENEURIAL INTEREST AMONG GENERATION Z IN WEST JAKARTA Haliza, Sharyn; Widjaja, Oey Hannes
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1256-1265

Abstract

This research aims to examine the influence of entrepreneurial motivation and social media usage on entrepreneurial interest among Generation Z students at Tarumanagara University. The population of this research consists of Generation Z students enrolled at Tarumanagara University. A total of 100 students were selected as the sample using purposive sampling. Data were collected through a questionnaire distributed online via Google Forms. The data analysis technique employed the SmartPLS version 4 method. The results of the study indicate that entrepreneurial motivation and social media have a positive and significant effect on entrepreneurial interest among Generation Z students at Tarumanagara University.
THE EFFECT OF INTERNAL CONTROL AND INTERNAL AUDIT ON FRAUD PREVENTION IN PROCUREMENT OF GOODS/SERVICES IN THE GOVERNMENT OF ROKAN HULU DISTRICT Wutsqa, Urwatul; Daryatno, Andreas Bambang
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1366-1378

Abstract

Fraud in procurement of goods and services in government institutions is a wrong action and harms state finances and disrupts good procurement principles. This fraud can occur in various phases, starting from the planning, implementation, to supervision stages, and the results actually cause state losses and have a negative impact on society. The purpose of this study is to analyze the impact of internal control and internal audit with inspection to prevent fraud in government procurement of goods and services. This study uses primary data with all respondents of the regional workforce (SKPD). This involves the procurement of goods and services in the government regulated by the Rokan Hulu region. The sample selection technique in this study uses the technique targeted purposive sampling, and SPSS statistical tool for data analysis. The results of this study indicate that internal control and internal audit in fraud prevention affect the procurement of goods and services. The impact of this study is expected to be the basis for improving the internal control system and reducing the risk of irregularities in the procurement of goods and services by conducting internal audits.
CEO BIAS, MORAL HAZARD AND ADVERSE SELECTION: A LITERATURE REVIEW ON RISK DYNAMICS IN DIGITAL BANKING IN INDONESIA, WITH A PITCHING RESEARCH APPROACH Mardjono, Amerta; Maupa, Haris; Setyawan, Ignatius Roni
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1483-1494

Abstract

This paper investigates the impact of CEO bias, specifically overconfidence, on the financial sustainability of digital banks and the relationship between these risks. To organize prospective assessment into CEO decision-making within the digital banking industry, the evaluation employs the pitching research methodology (Faff, 2015 and 2024).This study compares and contrasts an array of existing theories and prior academic findings published between 1970 and 2024, categorized into key components such as CEO bias, moral hazard, adverse selection, and fintech solutions, and how each of these interacts with financial sustainability and governance in digital banking. This study indicates that CEO overconfidence plays a critical role in influencing the risk management practices of digital banks, particularly in the context of moral hazard and adverse selection. While fintech innovations such as big data and machine learning have improved banks' ability to assess borrower risk, they cannot fully mitigate the risks posed by information asymmetry, especially when CEO bias skews decision-making. This paper is expected to fill part of a gap in linking the studies of how CEO bias impacts the financial sustainability of digital banks, exposing moral hazard and adverse selection. It provides a practical approach to examining the moderating influence of CEO bias on moral hazard and adverse selection in Indonesia’s digital banking sector, where fintech tools are heavily relied upon. While previous research has focused on the technical risks of fintech solutions, this paper explores how behavioral biases, particularly overconfidence, impact digital banking sustainability.
CORPORATE SIZE IN MODERATE THE INFLUENCE OF CURRENT RATIO AND DEBT TO EQUITY RATIO ON INCOME SMOOTHING Nariman, Augustpaosa; Hastuti, Rini Tri; Flolinda, Karin; Sefika, Salva
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1379-1389

Abstract

Net profit information is very important for the sustainability of the corporate's operational activities and investor confidence in investing their funds, so that corporate management practices income smoothing or income smoothing by manipulating the corporate's financial statements. Several previous studies, there are gaps in experiment outcomes from one experimenter to another, so this study tries to re-examine the gaps or gaps found in several studies. This study is a replication study to re-examine several factors that influence income smoothing by using Corporate size as a moderating instrument variable. The addition of this moderation instrument variable aims to increase the depth of analysis and provide a more nuanced understanding of the relationship between the dependent instrument variable and the independent instrument variable. Moderating instrument variables can strengthen the relationship between the two instrument variables. The purpose of this study is to determine the effect of the current ratio and debt to equity ratio on income smoothing with corporate size as a moderating instrument variable in manufacturing corporates listed on the Indonesia Stock Exchange for the period 2020-2022. This study uses a purpose sampling technique with data for three years obtained from the website www.idx.co.id. Data processing in this study used SPSS version 27 and Microsoft Excel 2016 applications. The analysis in this study used logistic regression analysis for the current ratio and debt to equity ratio hypotheses and absolute difference analysis for the current ratio and debt to equity ratio on income smoothing with corporate size as a moderating instrument variable. The outcomes of this study indicate that the current ratio and debt to equity ratio do not affect income smoothing. Corporate size as a moderating instrument variable cannot moderate the current ratio and debt to equity ratio instrument variables on income smoothing.
CORPORATE SIZE IN MODERATE THE INFLUENCE OF CURRENT PERCENTAGE AND DER PERCENTAGE ON INCOME SMOOTHING Nariman, Augustpaosa; Hastuti, Rini Tri; Flolinda, Karin; Sefika, Salva
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1390-1400

Abstract

Net profit information is very important for the sustainability of the corporate's opepercentagenal activities and investor confidence in investing their funds, so that corporate management practices income smoothing or income smoothing by manipulating the corporate's financial statements. Several previous studies, there are gaps in experiment outcomes from one experimenter to another, so this study tries to re-examine the gaps or gaps found in several studies. This study is a replication study to re-examine several factors that influence income smoothing by using Corporate size as a moderating instrument variable. The addition of this modepercentagen instrument variable aims to increase the depth of analysis and provide a more nuanced understanding of the relationship between the dependent instrument variable and the independent instrument variable. Moderating instrument variables can strengthen the relationship between the two instrument variables. The purpose of this study is to determine the effect of the current percentage and DER percentage on income smoothing with corporate size as a moderating instrument variable in industry corporates listed on the Indonesia Stock Exchange for the period 2020-2022. This study uses a purpose sampling technique with data for three years obtained from the website www.idx.co.id. Data processing in this study used SPSS version 27 and Microsoft Excel 2016 applications. The analysis in this study used logistic regression analysis for the current percentage and DER percentage hypotheses and absolute difference analysis for the current percentage and DER percentage on income smoothing with corporate size as a moderating instrument variable. The outcomes of this study indicate that the current percentage and DERpercentage do not affect income smoothing. Corporate size as a moderating instrument variable cannot moderate the current percentage and DER percentage instrument variables on income smoothing.
THE INFLUENCE OF BANKING HEALTH LEVELS BY USING RGEC METHOD ON BANKING FINANCIAL PERFORMANCE Wijaya, Lareina; Imelda, Elsa
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1401-1409

Abstract

Financial performance being a sentimental sense of company’s financial to facilitate bank management and investment decisions for mitigate risk and strengthen profitability. This study aim to analyze and to examine the impact of RGEC method on the profit growth of companies listed on IDX in five periods, 2019-2023. Determination of the sample by using the method of purposive sampling. The type of research used is quantitative using secondary data that acquired from company’s annual reports from 2019 to 2023 periode with a total sample selected about 42 banking companies. The tool used is multiple linear regression assisted by eviews13. Results obtained in the research indicate that RGEC significantly impacted companies profit growth in 2019-2023 period. Risk profile proxied with non performing loan and good corporate governance proxied with board of independent commissioners has negative impact on profit growth. On the other side, capital proxied by capital adequacy ratio positively impact on companies profit growth. Whereas earnings proxied by net interest margin does not affect banking profit growth listed on IDX during 2019 and 2023.

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