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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 EFFECT OF CAPITAL STRUCTURE, FIRM SIZE, GROWTH AND INVESTMENT OPPORTUNITY SET ON EARNINGS QUALITY Harris Wibowo; Sufiyati Sufiyati
International Journal of Application on Economics and Business Vol. 4 No. 2 (2026): May 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i2.397-406

Abstract

Amid an increasingly complex global economy, information transparency is a must for an efficient market. Financial statements provide a structured depiction of a company’s position, performance, and liquidity. Among these components, net income is commonly used as the primary measure of success and serves as the basis for investment, credit assessment, and valuation decisions. However, focusing solely on earnings entails risks because not all earnings are of equal quality. Earnings quality is defined to the degree that company profit reflects firms underlying financial ability and can predict future cash flows. Earnings quality has these qualities, which is reliability, relevance persistence, and minimal managerial intervention; conversely, low-quality earnings tend to be opportunistic, unstable, and misleading to decision makers. In this study, the quality of earnings in consumer non-cyclical enterprises listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period will be examined in relation to capital structure, firm size, growth, and investment opportunity set. The study employs a purposive sampling strategy based on preset criteria and a non-probability sampling technique. IBM SPSS was used to analyze the data. The findings show that while business size has a considerable beneficial impact on profits quality, growth and the investment opportunity set have no discernible negative effects, and capital structure has no discernible positive impact. These results give practitioners helpful information about important areas that can be strengthened to increase the quality of company earnings.
DETERMINANTS OF CAPITAL STRUCTURE IN CONSUMER NON-CYCLICALS COMPANIES LISTED ON IDX FOR 2021-2024 Davin Edrick; Merry Susanti
International Journal of Application on Economics and Business Vol. 4 No. 2 (2026): May 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i2.407-419

Abstract

This study seeks to examine the relationship between sales growth, liquidity, and firm size and the capital structure of consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2021 to 2024 period. The research background is rooted in the funding pressures that emerged after the COVID-19 pandemic, when rising raw material prices and higher interest rates simultaneously reduced corporate financial flexibility and increased borrowing costs for both operational and investment activities. These conditions created a dilemma for companies in this sector, as they were required to maintain business performance while facing limited funding capacity, making an assessment of internal factors influencing capital structure increasingly relevant. To obtain a more systematic empirical understanding, the study employs a quantitative approach with purposive sampling based on the availability of annual financial statements denominated in rupiah. Through this procedure, secondary data from 54 companies were collected, resulting in a total of 186 observations used for analysis. The findings show that sales growth has a positive effect on capital structure, indicating that expanding firms tend to increase their proportion of debt to support further growth. In contrast, liquidity exhibits a negative effect because greater internal funds allow firms to reduce dependence on external financing. Meanwhile, firm size does not show a significant effect, suggesting that the scale of assets is not a dominant factor in determining capital structure within the consumer non-cyclical sector during the observation period.
CHARACTERISTICS OF AUDIT COMMITTEES AND SUSTAINABILITY REPORTING Rosmita Rasyid; Sparta; Billy Billy
International Journal of Application on Economics and Business Vol. 4 No. 2 (2026): May 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i2.420-432

Abstract

This study aims to examine the influence of audit committee characteristics on sustainability reporting in financial institutions, particularly banking companies. The characteristics analyzed include audit committee size, the frequency of audit committee meetings held annually, and gender diversity among audit committee members, with firm size incorporated as a control variable. The sample consists of 62 observations from banking companies listed on the Indonesia Stock Exchange (IDX) that meet the research criteria for the years 2023 and 2024. Data were obtained from the banks’ annual reports for 2023–2024 and analyzed using multiple linear regression with the assistance of EViews software. The findings indicate that audit committee size has a positive effect on sustainability reporting. The frequency of audit committee meetings shows no influence on sustainability reporting. Gender diversity also demonstrates no significant effect; however, at a more relaxed significance threshold, gender diversity exhibits a negative relationship with sustainability reporting. These results imply that banking institutions should, first, ensure that audit committees consist of a sufficient number of members. Second, they should establish mechanisms that facilitate effective meetings with full attendance. Finally, there is a need to strengthen sustainability-related literacy and understanding—particularly among female audit committee members—to enhance their contribution to sustainability oversight.
THE EFFECT OF BRAND IMAGE, EWOM, PRODUCT QUALITY, AND PRICE ON PURCHASE INTENTION OPPO SMARTPHONE IN JAKARTA Pramudya Gusti Kelana; Galuh Mira Saktiana
International Journal of Application on Economics and Business Vol. 4 No. 2 (2026): May 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i2.433-440

Abstract

The purpose of this research is to examine brand image, EWOM, product quality, and price influence the purchase intention of Oppo smartphones among the people of DKI Jakarta. The sample consisted of 250 respondents who are consumers aware of Oppo smartphones in the DKI Jakarta area. Purposive sampling, with data collected through an online questionnaire distributed via Google Forms. The collected data were analyzed using the Structural Equation Modelling (SEM) method and processed with the SmartPLS application. The results of the study indicate that brand image, electronic word of mouth, product quality, and price all have a positive influence on purchase intention. Specifically, the findings show that: (1) brand image has a positive significant on purchase intention, (2) EWOM has a positive and significant effect on intention to buy, (3) product quality has a positive not significant effect on purchase intention, and (4) price has a positive but not significant effect on purchase intention. These findings suggest that brand image and e-WOM play a dominant role in driving the purchase intention of consumers in DKI Jakarta toward Oppo smartphones. Furthermore, although product quality and price have a positive impact, they are not significant, indicating that purchase decisions are more strongly influenced by brand perception and consumer reviews on social media. This highlights the importance of branding strategies and effective e-WOM management in increasing purchase intention.
THE IMPACT OF ESG DISCLOSURE, LEVERAGE, AND FIRM SIZE ON THE COMPANIES’ FINANCIAL PERFORMANCE Michelle Gracella; Yanti Yanti
International Journal of Application on Economics and Business Vol. 4 No. 2 (2026): May 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i2.441-453

Abstract

Sustainability and corporate governance issues are increasingly crucial for investors, while strategic decisions regarding capital structure and scale of operations determine a company's resilience amid fluctuating global commodity prices. The 2020–2022 period reflects a recovery phase that demanded rapid adaptation and efficient resource allocation from energy companies. Therefore, an in-depth study is needed to determine how these internal factors influence the ability of energy companies to generate profits. This study aimed to examine the impact of ESG disclosure, leverage, and firm size on company financial performance, as measured by the ROA proxy. This study used data from 91 energy sector companies listed on the Indonesia Stock Exchange for the period 2022 to 2024. This study employed a quantitative method and a purposive sampling technique. This analysis used panel data regression model with a Random Effects Model (REM) approach, processed using the eViews program. The results of this study indicate that ESG disclosure had a negative but insignificant effect on financial performance. Meanwhile, leverage-as another independent variable-has been shown to have a negative and significant impact on company financial performance. Furthermore, firm size has been shown to have a positive and significant impact on company financial performance. To improve future research, it is recommended that researchers increase the sample size by extending the research period and/or expanding the scope of the company sector, as well as incorporating under-researched variables such as Net Interest Margin or Non Performing Loans, which have the potential to impact the company's financial performance.
THE INFLUENCE OF BRAND EXPERIENCE AND PERCEIVED QUALITY ON BRAND LOYALTY IN ST.IVES PRODUCTS IN DKI JAKARTA THROUGH BRAND TRUST Tasya Adiba Kamilah; Galuh Mira Saktiana
International Journal of Application on Economics and Business Vol. 4 No. 2 (2026): May 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i2.454-462

Abstract

This research has a purpose to test the affect brand experience, perceived quality, and brand trust on brand loyalty for St.Ives products in the people of DKI Jakarta. Sampling technique is non-probability, with purposive sampling with 260 participants, and used analyze data with SEM PLS. The results of this research are positive and significantly influence on brand experience, perceived quality, and brand trust on brand loyalty for St.Ives products in the DKI Jakarta community. Brand trust not mediate brand experience and perceived quality on brand loyalty. This shows that brand experience, Perceived Quality, and brand trust have a dominant affect in encouraging the loyalty of the people of DKI Jakarta to St.Ives products. Brand trust, although it has a positive affect, is not significant, which indicates that although customers believe in a particular brand, it is not strong enough to influence their behavior or decisions. The result emphasize the importance of build loyalty to consumer.
IMPACT OF ESG DISCLOSURE ON STOCK RETURNS IN COMPANIES LISTED ON INDONESIA STOCK EXCHANGE Herly Nurlinda; Yanti Yanti
International Journal of Application on Economics and Business Vol. 4 No. 2 (2026): May 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i2.463-471

Abstract

As the growing concern over climate change and environmental issues, investors increasingly seek investments that not only to accumulate yield of stock returns but also to have a positive contribution harmoniously with the Sustainable Development Goals (SDGs) continuously. In the context within business and financial cores, the SDGs are supported by Environmental, Social, and Governance (ESG) disclosures, emerging to serves as a parameter for evaluating an organization’s contribution to environmental and social aspects through good corporate governance. The limited research on the relationship impact between ESG disclosure and stock returns in Indonesia has become the objective which aims the intention to analyze the effect of ESG disclosure on stock returns. This research employs secondary data sample obtained from listed firms on the Indonesia Stock Exchange (IDX) that published ESG scores between year of 2022 until 2024. A total of 228 data observations were analyzed using linear regression method. The research findings reveal a positive and statistically significant between ESG disclosure and stock returns in emerging country, Indonesia. These results support signaling theory, which suggests that the disclosure of non-financial information is able to enhance investor’s trust and confidence. Practically, the findings provide valuable higlights strategic importance of integrating ESG transparency into corporate governance management frameworks to improve the quality of ESG disclosure as a means of increasing and intensify investment attractiveness.
THE IMPACT OF ENTREPRENEURIAL NETWORKING ON SUSTAINABLE GROWTH OF CULINARY MSMES: MEDIATING ROLE OF INNOVATION I Made Bagus Riawan; Louis Utama
International Journal of Application on Economics and Business Vol. 4 No. 2 (2026): May 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i2.472-484

Abstract

This study aims to examine the influence of entrepreneurial networking on sustainable growth through innovation as a mediating variable among culinary MSMEs in Depok, Indonesia The study adopts a quantitative research design, the sample in this study consists of 180 respondents who are culinary MSME owners operating in CFD Depok and Bazar Pagi Depok, selected using a purposive sampling technique with criteria of having operated for at least six months. Data were collected through an online and offline questionnaire survey and analyzed statistically using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach with SmartPLS v4 software. The results show that Network Social Capital (NSC) has a significant positive effect on Innovation (I) and Sustainable Growth (SG), Furthermore, Network Isomorphism (NI) also demonstrates a significant positive influence on Innovation (I) and Sustainable Growth (SG). In addition, Innovation (I) has been proven to have a significant positive effect on Sustainable Growth (SG), Moreover, Innovation also acts as a mediating variable that bridges the relationship between entrepreneurial networking (NSC and NI) and sustainable growth
THE EFFECT OF ENTREPRENEURIAL ORIENTATION ON BUSINESS PERFORMANCE TROUGH ENTREPRENEURIAL COMPETENCE IN CULINARY SECTOR MSMEs Sonia Adelya; Louis Utama
International Journal of Application on Economics and Business Vol. 4 No. 2 (2026): May 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i2.485-493

Abstract

This study was conducted with the aim of examining the effect of entrepreneurial orientation on business performance with entrepreneurial competence as a mediating variable among MSME culinary business actors in North Jakarta. The research design applied was quantitative approach. The sampling method used was non-probability sampling with purposive sampling technique, which is the selection of respondents based on certain criteria, such as culinary business actors who have been operating for at least one year and are included in the MSME category. This study involved 100 respondents who were culinary MSME entrepreneurs in North Jakarta. Data were obtained through direct questionnaire distribution and analyzed using the PLS SEM method with SmartPLS software. Before structural analysis was carried out, the research instruments were first tested for validity and reliability to ensure the accuracy and consistency of each indicator in measuring the variables under study. The results of the study show that entrepreneurial orientation has a positive and significant effect on business performance. In addition, entrepreneurial orientation also has a positive and significant effect on entrepreneurial competence, while entrepreneurial competence has a positive and significant effect on business performance. Furthermore, entrepreneurial competence has been proven to play a mediating role in the relationship between entrepreneurial orientation and business performance.
ENTREPRENEURIAL ORIENTATION, DIGITAL TRANSFORMATION, AND INNOVATION IN JAKARTA FASHION MSMEs PERFORMANCE Keshia Aurelia Agatha; Louis Utama
International Journal of Application on Economics and Business Vol. 4 No. 2 (2026): May 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i2.494-503

Abstract

This research aims to investigate the impact of entrepreneurial orientation and digital transformation on the performance of fashion MSMEs in Jakarta, through innovation as a mediating variable. The background of this study is based on low levels of innovation, limited digital technology adoption, and weak entrepreneurial behavior, which hinder the achievement of optimal business performance. This study employs a quantitative approach involving 185 respondents who are fashion MSME owners. The non-probability sampling technique used is purposive sampling, in which respondents were selected based on the criteria of actively operating their businesses through digital platforms. The collected data were analyzed using Structural Equation Modeling (SEM) to identify the relationships among the variables. The research instruments passed validity and reliability testing, confirming that all indicators were appropriate and reliable for measurement. The findings indicate that entrepreneurial orientation and digital transformation have a positive and significant effect on MSME performance. Both variables contribute positively to Innovation, which functions as a mediator in the relationship between Entrepreneurial Orientation, Digital Transformation, and Business Performance. This study contributes to the field of entrepreneurship by reinforcing the importance of entrepreneurial orientation as a strategic capability that drives innovation and enhances MSME business performance in the digital era. The findings provide empirical evidence that entrepreneurial behavior remains a key determinant of competitiveness for fashion MSMEs operating within increasingly digital business environments.

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