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INDONESIA
INQUISITIVE: International Journal of Eonomic
Published by Universitas Pancasila
Core Subject : Economy, Education,
I N Q U I S I T I V E is an international journal published by the Faculty of Economics and Business, Pancasila University which is published twice a year, on June and December. We are inviting original contributions that present modeling, empirical, review, and conceptual works. INQUISITIVE publishes quality research journals in the field of Economics. The scope of journal is all manuscripts in the various topics include, but not limited to, functional areas of marketing management, finance management, strategic management, operation management, human resource management, e-business, knowledge management, accounting, auditing, management accounting, management control systems, management information systems, international business, business economics, business ethics and sustainability, entrepreneurship, Islamic finance and Islamic economics. The online version of this articles are freely accessible to make it easy to share knowledge. Articles published in INQUISITIVE is read by academics, researchers, students, consultants, and practitioners in the fields of economics. All manuscripts should be submitted electronically through an open journal system which is very easy to access and easy to update. INQUISITIVE has been also indexed / registered in DOAJ.
Articles 5 Documents
Search results for , issue "Vol 3 No 2 (2023): June" : 5 Documents clear
DETERMINANT OF AUDIT DELAY: EMPIRICAL STUDY OF COMPANIES IN INDONESIA Ludwina Harahap
INQUISITIVE : International Journal of Economic Vol 3 No 2 (2023): June
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v3i2.4346

Abstract

This paper examines the relationship between profitability, solvability, auditor opinion, and auditor reputation with audit delay in companies in Indonesia. This type of research is quantitative research. The data used are audited financial statements that are published by the company every year. The sampling technique uses the purposive sampling method. The results show that profitability has a significant effect on audit delay. However, we fail to find evidence that solvability, audit opinion, and auditor reputation are associated with the timeliness of the audit report. The result confirms the signaling theory that a company that has positive earnings or income will submit the financial report promptly to communicate to investors about the firm good economic conditions.
THE EFFECT OF FINANCIAL LEVERAGE, PROFITABILITY, AND INSTITUTIONAL OWNERSHIP TOWARDS INCOME SMOOTHING IN BASIC INDUSTRY AND CHEMICAL, MISCELLANEOUS INDUSTRY, AND CONSUMER GOODS INDUSTRY LISTED ON INDONESIA STOCK EXCHANGE FOR THE PERIOD 2019-2021 Nurainun Bangun; Justin
INQUISITIVE : International Journal of Economic Vol 3 No 2 (2023): June
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v3i2.4769

Abstract

The purpose of this study is to obtain empirical evidence about the effect of financial leverage, profitability, and institutional ownership towards income smoothing in basic industry and chemical, miscellaneous industry, and consumer goods industry listed on Indonesia Stock Exchange for the period 2019-2021. This study used 65 samples and 195 data from companies in basic industry and chemical, miscellaneous industry, and consumer goods industry that have been selected using purposive sampling technique. The data was processed using Eviews version 12 software. The result of this study shows that financial leverage and profitability have significant negative effect towards income smoothing, while institutional ownership has no effect towards income smoothing.
APPLICATION OF DESIGN THINKING METHOD TO THE INNOVATION BUSINESS DESIGN PROCESS OF AUTOMATIC AQUATIC PET FEEDER WITH IOT Prima Imanuela Putri; Lely Dahlia
INQUISITIVE : International Journal of Economic Vol 3 No 2 (2023): June
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v3i2.4916

Abstract

This study aims to apply the design thinking method to the process of designing an innovative Automatic Aquatic Pet Feeder with IoT business. This study focuses on discussing design thinking with four stages, namely empathize, define, ideate, and prototype. At the define stage there is a Business Model Canvas which has nine elements, starting from customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partnerships, and cost structure which aims to provide a simpler business model representation. This study uses a qualitative descriptive research method. Collecting data in this study using questionnaires and interviews with a total of 97 respondents. The results of this study are that fish keepers are very interested in Automatic Aquatic Pet Feeder with IoT products and will facilitate decision-making both in terms of business innovation to the design of the product.
THE EFFECT OF FRAUD HEXAGON ON FINANCIAL STATEMENT FRAUD IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) IN 2017-2021 Mayla Alyani; Indra Satria; Sri Irviati Wahyoeni
INQUISITIVE : International Journal of Economic Vol 3 No 2 (2023): June
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v3i2.4930

Abstract

This research aims to determine the effect of hexagon fraud proxied by external pressure, change in directors, political connections, nature of industry, change in auditors and frequent number of CEO picture on financial statement fraud. This research uses quantitative research methods. The sample in this study was selected using a purposive sampling technique which obtained 13 property and real estate sector companies listed on the Indonesia Stock Exchange in 2017-2021 with a total sample of 65. Data collection techniques in this study using documentation techniques and library research. The data collected is the company's financial reports and annual reports. Data analysis technique used logistic regression analysis with Eviews 12 software. The results showed that external pressure, nature of industry and change in auditors had an effect on financial statement fraud, while changes in directors, political connections, and frequent number of CEO picture had no effect on financial statement fraud.
WHAT DETERMINANTS INFLUENCE STUDENTS TO START THEIR BUSINESS? EMPIRICAL EVIDENCE FROM UNIVERSITAS PANCASILA Aulia Keiko Hubbansyah; Nurul Hilmiyah; Derriawan
INQUISITIVE : International Journal of Economic Vol 3 No 2 (2023): June
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v3i2.5082

Abstract

This study aims to identify determinants in influencing students' decision to become entrepreneurs. Seven indicators were employed in order to investigate which determinants that has bigger effect on student’s decision. Those indicators are (1) parents' work, (2) household expenses, (3) entrepreneurial orientation, (4) attitudes towards risk, (5) innovation ability, (6) perceptions of financial difficulties, and (7) university support. 100 students in faculty of economics and business Universitas Pancasila were chosen as samples to be empirically tested using a series of questionnaire’s questions. Logistic regression technique was applied to obtained targeted results. The results revealed that all the seven analyzed variables shown positive and significant effects on students' intention to become entrepreneurs. Moreover, parent's job (POT) is shown as the most influencing determinant followed by Entrepreneurship orientation (OKW) and perception of financial difficulties (PKK). Accordingly, this research contributes practically how to develop student’s intention effectively to become entrepreneur where family and environment factors are the main determinants.

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