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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 660 Documents
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FINANCIAL RATIO ANALYSIS TO MEASURE THE FINANCIAL PERFORMANCE OF THE REGIONAL GOVERNMENT OF GORONTALO DISTRICT FISCAL YEAR 2020-2023 Heriyanto, Edwin; 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.v3i3.1605-1621

Abstract

This study aims to assess the financial performance of Gorontalo Regency in the last four years (2020-2023) through a financial ratio analysis approach including the regional financial efficiency ratio, the effectiveness ratio of regional original income, the ratio of regional financial independence, and the ratio of regional financial efficiency. This study is expected to be an effort to improve the Performance of the Gorontalo Regency Government by knowing the financial condition of the Gorontalo Regency Government. This study applies a quantitative descriptive approach that aims to describe in detail and facts, symptoms and phenomena of an event. Data collection uses secondary data, namely the Gorontalo Regency Government APBD Financial Realization Report. The results of this study show the performance of Gorontalo Regency, regional financial independence is at a very low level and is included in the category of instructive relationship patterns. Then according to the regional financial management efficiency ratio, the assessment is inefficient, then the regional original income effectiveness ratio shows ineffective results and performance based on the regional original income growth ratio has not shown positive developments.
HOW CORPORATE GOVERNANCE MODERATES THE LINK BETWEEN EARNINGS MANAGEMENT AND FIRM VALUE Bangun, Nurainun; Natsir, Khairina
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.v3i3.1622-1635

Abstract

This study seeks to empirically analyze the impact of earnings management on firm value and assess the moderating role of corporate governance in this relationship among infrastructure firms listed on the Indonesia Stock Exchange. The research employs a purposive sampling technique, focusing on firms between 2019 and 2023. The data for this research is secondary, sourced from annual reports, company websites, and the Indonesia Stock Exchange. Multiple regression analysis with EVIEWS 9.0 is applied, including classical assumption tests (normality and multicollinearity), as well as model selection tests (Chow, Hausman, and Lagrange Multiplier). Hypothesis testing employs Moderated Regression Analysis and the coefficient of determination test. Findings indicate that earnings management does not significantly influence firm value. Additionally, independent commissioners and institutional ownership fail to moderate this relationship, whereas auditor classification and managerial ownership successfully act as moderators.
PROFITCAPABILITY, NET WORKING CAPITAL, FIRM SIZE, AND LIQUIDITY FACTORS IN AFFECTING CASH HOLDING Hastuti, Rini Tri; Ardiansyah, Ardiansyah; Valeria, Ellen; Chang, Michelle
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.v3i3.1636-1644

Abstract

Cash holding means cash in the corporate and/or there to be invested in physical assets and to be distributed to investors. Cash holding also plays a role in financing the corporate's opepercentagenal activities and to be on guard against urgent financing. The corporate must decide the right amount of cash held by the corporate. The amount of cash held by the corporate must not be excessive and must not be lacking either. If the cash held (cash holding) by the corporate is excessive, it will cause losses for the corporate because the cash held will not provide benefits to the corporate so that it can be called idle cash, conversely if the cash held (cash holding) is too little, it will reduce the corporate's capability to fulfill the corporate's short-term obligations when they fall due and in paying other urgent financing. There are several factors that influence cash holding, including profitcapability, net working capital, firm size, and liquidity. Many studyers have conducted tests in study using these factors. The outcomes of these studies vary. There is gap study from each of these studies, therefore this study was conducted to re-test the four instruments by considering the gap study from previous studies. This study aims to re-examine whether profitcapability, net working capital, firm size, and liquidity affect cash holding in producing companies in the 2020-2022 period. The sample was selected using the purposive sampling method and data that met the criteria. The data processing technique used multiple regression analysis assisted by the Eviews 12 program. The outcomes of this study indicate that profitcapability, net working capital, firm size have a meaningful influence on cash holding while liquidity does not have a meaningful influence on cash holding.
EARNING MANAGEMENT AND LEVERAGE AS FACTORS AFFECTING TAX AVOIDANCE MODERATED BY POLITICAL CONNECTIONS Hariyanto, Jessenia Lorreta; 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.v3i3.1645-1656

Abstract

Taxpayers face a dilemma because taxes are an obligation and a burden, while the state is very dependent on them. This is based on a sense of injustice for those who do not pay taxes but still enjoy the same facilities. As a result, Indonesian taxpayers have begun to avoid taxes, which has caused the country to lose quite a large amount. In fact, not only do individual taxpayers avoid taxes, but corporate taxpayers also do so. This study uses earnings management and leverage variables as independent variables, political connection variables as moderating variables, and tax avoidance variables as dependent variables. This study focuses on taxpayers who are business entities or companies. Data was taken from the non-cyclical sector companies report of financial published on the IDX in 2020-2023. One hundred seventeen samples were used in this study. SPSS 25 is used as a sample processing tool, and the results obtained are that tax avoidance is significantly influenced by leverage, while earnings management does not have a significant effect on it. The results of this study also show that political connections cannot moderate the influence of the two independent variables on tax avoidance.
FACTORS THAT AFFECT DIVIDEND POLICY DURING THE COVID-19 PANDEMIC Aristie, Evelyn; Setijaningsih, Herlin Tundjung
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.v3i3.1657-1669

Abstract

This research aims to obtain empirical evidence regarding the influence of free cash flow, business risk and investment opportunity set on dividend policy in banking companies listed on the Indonesia Stock Exchange in the 2020-2022 period. Sample selection was carried out using purposive sampling, resulting in a total sample of 13 companies. Next, data model selection, classical assumption testing, data analysis and hypothesis testing are carried out. The data was processed using the E-views 12 application and the research model used was random effect model (REM). The research results show that dividend policy, which is the dependent variable, is not influenced by free cash flow, business risks and investment opportunities. The absence of a significant influence from these three variables could be due to the ongoing Covid-19 pandemic during the research.
THE INFLUENCE OF PROFITABILITY, FINANCIAL PERFORMANCE, AND CSR-D PRACTICES ON STOCK RETURN Kamu, Jessica Hannah; Ekadjaja, Agustin
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.v3i3.1670-1677

Abstract

This study aims to analyze the impact of Return on Assets (ROA), Earnings per Share (EPS), and Corporate Social Responsibility Disclosure (CSR-D) on the stock returns of banking companies listed on the Indonesia Stock Exchange (IDX) from 2019-2023. The research employs a quantitative approach with multiple linear regression analysis with the help of microsoft excel 2016 and spss version 27. Data were obtained from the annual financial reports of banking companies from 2019 to 2023. The results indicate that ROA significantly influences stock returns, whereas EPS and CSR-D do not show a significant relationship. Therefore, investors may consider profitability aspects when making investment decisions in the banking sector. This research contributes to the understanding of fundamental factors affecting stock returns and serves as a reference for stakeholders in their investment strategies.
THE EFFECT OF INSTITUTIONAL OWNERSHIP, BOARD SIZE, AND INDEPENDENT COMMISSIONER ON FINANCIAL PERFORMANCE Kristiani, Diana; Ekadjaja, Agustin
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.v3i3.1678-1689

Abstract

This research aims to collect empirical data that will explain the impact that institutional ownership, board size, and independent commissioners have on financial performance, as assessed by return on assets within the banking sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. It is determined by dividing the net profit after taxes by the total assets of the company. The calculation for the institutional ownership variable involves dividing the total number of shares that are outstanding by the number of shares that individual institutions hold. The board size variable is determined by the total number of active board members in the company, whereas the independent commissioner variable is determined by the proportion of independent commissioners to the total number of commissioners in the company. The company's annual report served as the source for the secondary data used in this research and was analyzed using the Microsoft Excel version 2016 application and the SPSS version 25 program. The results of the research show that only the board of directors size variable has a significant effect on the company's financial performance, which is proxied by ROA. Meanwhile, the institutional ownership and independent commissioner variables do not show a significant influence on financial performance.
THE INFLUENCE OF PROFITABILITY, INSTITUTIONAL OWNERSHIP, AND MANAGERIAL OWNERSHIP ON STOCK RETURN IN THE ENERGY SECTOR Aurora, Jessica Verlyn; Ekadjaja, Agustin
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.v3i3.1690-1701

Abstract

This study aims to examine how stock returns in the energy sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 timeframe are impacted by profitability, institutional ownership, and management ownership. With the aid of Microsoft Excel 2016 and SPSS version 25, multiple linear regression analysis was performed on secondary data taken from firm financial reports. The percentage of shares held by institutions is the basis for institutional ownership, the percentage of shares held by firm management is the basis for managerial ownership, and Return on Assets (ROA) is the basis for profitability. The findings demonstrate that profitability positively and significantly impacts stock returns, suggesting that more profitable businesses typically offer larger stock returns. The fact that managerial and institutional ownership have no discernible impact on stock returns, however, suggests that managerial shareholding and institutional investor participation have no direct bearing on a company's stock performance. This analysis suggests that while institutional and management ownership are not determining variables in predicting stock returns, investors should prioritize profitability when making judgments about energy sector investments.
THE IMPACT OF CORPORATE GOVERNANCE, PROFITABILITY AND LIQUIDITY ON DIVIDEND POLICY IN NON-CYCLICAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2021-2023 PERIOD Bonal, Emilie Monique; 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.v3i3.1702-1713

Abstract

This study aims to empirically analyze the effect of board size, board independence, profitability, and liquidity on dividend policy in non-cyclical segment companies published on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The research utilized 90 valid data points obtained from 30 non-cyclical companies as the research sample. The sampling method employed purposive sampling technique. Hypothesis testing was conducted using multiple linear regression, with data processing carried out using E-Views version 12 software. The appropriate model for this multiple linear regression analysis is the Fixed Effect Model (FEM). This study uses Dividend Payout Ratio (DPR) as a parameter to measure the company's dividend policy. The finding of the data processing indicate that board size and board independence have a crucial good influence on dividend policy, while profitability and liquidity do not have a crucial effect on dividend policy.
THE EFFECTS OF QUALITY, ECONOMIC, SOCIAL, AND CAREER MOTIVATION ON PUBLIC ACCOUNTANTS' INTEREST IN TAKING THE CPA EXAM Oeyardi, Jesselyn; 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.v3i3.1714-1734

Abstract

This study intends to examine how public accountants' interest in pursuing CPA certification is influenced by their motivational factors, including quality motivation, economic motivation, social motivation, and career motivation. There are 71 public accountants who responded to this study by purposeful sampling. The application SmartPLS was used to test the hypothesis. According to the study, quality motivation and career motivation did not have a significant influence on the public accountant's interest in obtaining CPA certification, while economic motivations and social motivation had a significant impact on public accountants' interest in getting CPA.

Page 66 of 66 | Total Record : 660

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