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INQUISITIVE: International Journal of Eonomic
Published by Universitas Pancasila
ISSN : 27748634     EISSN : 27751244     DOI : https://doi.org/10.35814/inquisitive.v3i2.4916
Core Subject : Economy, Education,
Economics, Econometrics & Finance 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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 50 Documents
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ANALYSIS OF FINANCIAL PERFORMANCE BEFORE AND DURING THE COVID-19: A STUDY OF SELECTED COSMETICS AND HOUSEHOLD COMPANIES Nabilla Rashqia Tsany; Shinta Budi Astuti; Mira Munira
INQUISITIVE : International Journal of Economic Vol. 4 No. 2 (2024): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v4i2.6226

Abstract

Abstract: Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan kinerja keuangan perusahaan sebelum dan saat pandemi Covid-19 dilihat dari current ratio, debt to asset ratio, fixed asset turnover, total asset turnover, return on assets, dan net profit margin. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian diperoleh dengan menggunakan metode purposive sampling yang menghasilkan 5 perusahaan kosmetik dan keperluan rumah tangga. Data yang digunakan merupakan data sekunder yang berupa laporan keuangan tahunan perusahaan kosmetik dan keperluan rumah tangga yang terdaftar di Bursa Efek Indonesia pada tahun 2017 sampai dengan tahun 2022. Pengujian penelitian ini dilakukan dengan menggunakan paired sample T-test dan Wilcoxon signed rank test. Hasil penelitian menunjukkan bahwa terdapat perbedaan kinerja keuangan sebelum dan saat pandemi Covid-19 dilihat dari fixed asset turnover, total asset turnover, return on assets, dan net profit margin. Sedangkan tidak terdapat perbedaan kinerja keuangan sebelum dan saat pandemi Covid-19 dilihat dari current ratio dan debt to asset ratio. Keywords: Covid-19, Kinerja Keuangan, Rasio Keuangan Abstrak: This study aims to determine whether there are differences in a company's financial performance before and during the Covid-19 pandemic in terms of the current ratio, debt to asset ratio, fixed asset turnover, total asset turnover, return on assets, and net profit margin. The population in this study comprises manufacturing companies listed on the Indonesia Stock Exchange. Five cosmetics companies were selected using the purposive sampling method. The data were used in the form of annual financial statements of the sample from 2017 to 2022. This study was conducted using a paired sample T-test and Wilcoxon signed-rank test. The results show that there were differences in financial performance before and during the Covid-19 pandemic in terms of fixed asset turnover, total asset turnover, return on assets, and net profit margin. Meanwhile, there is no difference in financial performance before and during the Covid-19 pandemic in terms of the current ratio and debt to asset ratios. Kata Kunci: Covid-19, Financial Ratio, Financial Ratios
THE EFFECT OF AUDIT TENURE, FIRM REPUTATION, AND AUDIT FEES ON AUDIT QUALITY WITH AUDIT COMMITTEE AS A MODERATING VARIABLE Veri Dewi, Santi; Deni Iskandar
INQUISITIVE : International Journal of Economic Vol. 4 No. 2 (2024): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v4i2.6245

Abstract

Abstract: Audit quality is a key factor in ensuring that a company's financial reports provide accu-rate and reliable information to external stakeholders. Good audit quality helps maintain integ-rity and transparency in financial reporting, thereby influencing business decision-making. However, in recent years, especially after a series of accounting scandals involving auditors, public trust in the ability of auditors to maintain audit quality has eroded. This research aims to explain and analyze the factors influencing audit quality, particu-larly in the context of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the period 2020-2022. Several key factors are the focus of this study. First, the research attempts to identify the influence of auditor tenure on audit quality. Audit tenure refers to the length of the relationship between the auditor and the audited company. Whether longer auditor tenure improves or harms audit quality is one of the questions to be answered. Second, the reputation of Public Accounting Firms (PAFs) is also considered to have a significant im-pact on audit quality. The reputation of PAFs reflects how well they perform audit tasks and instills confidence in stakeholders about audit results. Third, the amount of audit fees is also a relevant factor in this study. The size of audit fees can affect auditor independence and overall audit quality. This research also considers the role of the audit committee as a moderating vari-able in the influence of auditor tenure, PAF reputation, and audit fees on audit quality. The au-dit committee is considered an internal oversight entity that can influence how audits are con-ducted and ensure their integrity. The research method used is quantitative with a moderating technique. Secondary data from financial reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the period 2020-2022 are used as the data source. The research sample is se-lected through purposive sampling, and data analysis is performed using SPSS software version 27. The results of this research indicate that audit tenure, PAF reputation, and audit fees do not affect audit quality. Additionally, the audit committee does not moderate the influence of audit tenure, PAF reputation, and audit fees on audit quality. The findings of this research are expected to provide deeper insights into the factors in-fluencing audit quality and the important role of the audit committee in this context. These re-sults can also serve as a guide for companies and regulatory authorities in enhancing integrity and transparency in financial reporting. In conclusion, audit quality has significant implica-tions in the business world, and this research aims to provide a better understanding of it. Keywords: audit tenure, Public Accounting Firm reputation, audit fee, audit quality, audit committee
THE ROLE OF COMPENSATION AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE: A LITERATURE REVIEW ON COMPANIES IN INDONESIA Nabila Apriliani; Hubbansyah, Aulia Keiko
INQUISITIVE : International Journal of Economic Vol. 4 No. 2 (2024): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v4i2.6901

Abstract

The purpose of this research is to analyze how compensation and work motivation influence employee performance within the framework of Human Resource Management (HRM). This article utilizes a literature review method to explore relevant information. Data were collected from Google Scholar, spanning the period from 2015 to 2024. The results of the analysis indicate that compensation and work motivation have a positive and significant influence and play an important role in improving employee performance. However, non-financial compensation that does not meet needs can have negative impacts, as well as the lack of work motivation provided by the company. In conclusion, throughout this literature research, the findings indicate that compensation and work motivation have a positive and significant influence and play an important role in improving employee performance. Enhancing the role of compensation and work motivation in the performance of company employees is a key factor in motivating and retaining the best talents, as well as improving overall organizational productivity.
The Influence of Company Size, Tax Planning, and Corporate Social Responsibility on Earning Management in Indonesia Ekaputra, Mohamad Yandy; Meini, Zumratul
INQUISITIVE : International Journal of Economic Vol. 4 No. 2 (2024): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v4i2.6943

Abstract

This study examines the effect of company size, tax planning, and corporate social responsibility on earnings management in basic material manufacturing companies on the Indonesia Stock Exchange during the period 2018-2022. Using purposive sampling, this study involved 26 companies. The data used are secondary data from the company's financial statements. The analysis was carried out using multiple linear regression. The results show that company size and tax planning have a negative effect on earnings management, while corporate social responsibility has no effect on earnings management. This indicates that larger companies and those with more effective tax planning tend to reduce earnings management practices, whereas corporate social responsibility is not directly related to earnings management.
THE INFLUENCE OF SELF-ESTEEM, ACHIEVEMENT MOTIVATION, AND WORK DISCIPLINE ON TEACHER PERFORMANCE AT AL-AKHYAR I AND II VOCATIONAL HIGH SCHOOLS Indra Sakti; Octavianti, Dwi Putri
INQUISITIVE : International Journal of Economic Vol. 4 No. 2 (2024): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v4i2.6968

Abstract

ABSTRACTThis study aims to determine the influence of variables of self-esteem, achievement motivation, and work discipline on teacher performance at SMK Al-Akhyar I and II. In this study using descriptive quantitative methods, the sampling technique in this study uses saturated sampling techniques. The saturated sampling technique is a sampling technique when all members of the population are sampled and relatively small. The data analysis methods used in this study are Validity Test, Reliability Test, Partial Significance Hypothesis Test and Simultaneous Significance Test. The results showed that the variable self-esteem affects teacher performance, achievement motivation affects teacher performance and work discipline affects teacher performance. The results of hypothesis testing show that the variables of self-esteem, achievement motivation and work discipline together have a simultaneous effect on teacher performance. Keywords: Self Esteem, Achievement Motivation, Work Discipline, Teacher Performance
Sector Classification and Economic Inequality in Cilacap Regency Fahrizal
INQUISITIVE : International Journal of Economic Vol. 5 No. 1 (2024): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v5i1.7804

Abstract

The economic growth of Cilcap Regency as seen from the total GDP in the 2015-2022 period shows fluctuations, so an analysis is needed that aims to find out the 17 sectors that contribute the most in the formation of total GDP and equitable distribution of regional development to reduce regional economic inequality. Therefore, this study aims to classify 17 sectors into 4 clusters, namely superior, potential, developing and underdeveloped and income inequality in Cilacap Regency. The research method used 2 analyses, namely, Location Quotient (LQ) analysis and Williamson Index (IW) analysis. The data source comes from the Central Statistics Agency of Cilacap Regency and Central Java Province, vulnerable in the 2015-2022 period. The results of the study show that the sector classification is the leading category: development and excavation, potential: processing industry, developing: 15 other sectors and lagging: no sectors are categorized as underdeveloped. The level of economic inequality in the Cilacap Regency area in 2015-2022 has decreased from 0.31 to 0.17, this indicates that the economic development of Cilacap Regency is getting closer to evenness, this is because the IW value < 0 which is close to the value of 0. Although there is still a regional economic deficit, it is still categorized as low because the IW value < 0.3.
An Empirical Study on Natural Disaster Risk and Its Impact on Rural Bank Stability and Third-Party Funds in Indonesia Nisa, Chaerani; Ichwani, Tia; Kurniawati, Dewi; Rahmawati, Novita
INQUISITIVE : International Journal of Economic Vol. 5 No. 1 (2024): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v5i1.7806

Abstract

This study aims to analyze the impact of disaster risk on the stability and the ability of rural Indonesia to mobilize third-party funds. The data used in this research comprises information from 1,502 rural banks across 283 cities or regencies in 37 provinces. Observations of these rural banks were conducted over five years, from 2019 to 2023, yielding an unbalanced panel data with 7,226 observations. The methodology employed in this study is panel data analysis using a fixed effect model. The results indicate that disaster risk has a negative and significant effect on the stability of rural banks. In contrast, the ability of rural banks to mobilize third-party funds is not affected by disaster risk. A more in-depth analysis reveals that differences in rural banks' characteristics also influence the impact of disaster risk. Rural banks located on Java Island and those not owned by the government are more significantly impacted in terms of financial stability. Meanwhile, government-owned rural banks are more affected by their ability to mobilize third-party funds. These findings suggest that rural banks located on Java Island and those not government-owned should implement better risk mitigation measures, such as collaborating with larger financial institutions for asset management, to reduce the negative impact of disaster risk on economic stability.
A Strategic Financial Management Approach For Revitalizing Rural Banks: A Literature Review With Prism Approach Agung, Aria Lutfi
INQUISITIVE : International Journal of Economic Vol. 5 No. 1 (2024): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v5i1.7827

Abstract

This study aims to systematically analyze financial management strategies that can improve the performance and sustainability of Rural Banks (BPRs) in Indonesia. With a focus on liquidity management, capital optimization, economic-social-environmental risk management, and technology integration, this review identifies financial practices that are effective in facing challenges in the rural banking sector. A literature review was conducted using the PRISMA method, resulting in 11 relevant articles. Results show that technology adoption and strategic collaboration can strengthen the competitiveness of BPRs, especially in financial inclusion in the regions. In addition, improved governance and economic-social-environmental risk management play an important role in the sustainability of BPRs.
Evaluation of Financial Performance on The Stock Price of State-Owned Enterprises Listed on The Indonesia Stock Exchange 2015-2022 Baharuddin , Gunawan
INQUISITIVE : International Journal of Economic Vol. 5 No. 1 (2024): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v5i1.7872

Abstract

The assessment of a company's financial performance involves ratio analysis, including profitability, leverage, and activity, which provides a deep understanding of the entity's financial performance and its impact on efficiency and investment feasibility, including its influence on stock prices. This research focuses on the assessment of financial performance on stock prices of state-owned construction companies (ADHI, WIKA, PTPP, WSKT) during the period 2015-2022. The purposive sampling method was used for sample selection with data in the form of published secondary data. Multiple linear regression analysis was conducted to evaluate the relationship between variables. The results show that profitability (ROE) does not have a significant effect on stock prices, while leverage (DER) and activity (TATO) have a significant effect on stock prices. With a determinant value (R2) of 92.3%, it means that these variables contribute significantly to the stock price, while the remaining 7.7% is explained by other factors not used in this study.
Driving Factors Of Economic Development In East Java: Government Expenditure, Per Capita Income, And Infrastructure Investment Anitasari, Hening; Fauzi Aziz, Khalid; Budi Setiawan, Muhammad
INQUISITIVE : International Journal of Economic Vol. 5 No. 1 (2024): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v5i1.8002

Abstract

This study aims to elucidate the impact of government spending, per capita income, and infrastructure investment on economic development in East Java Province. The research employs a descriptive quantitative approach, utilizing secondary data in the form of cross-sectional data obtained from the Central Statistics Agency (BPS) website. The sample encompasses all districts in East Java. Data analysis is conducted using multiple linear regression methods for testing purposes. The individual findings indicate that government spending does not significantly affect economic development; per capita income has a positive and significant influence on economic development; and infrastructure investment is statistically insignificant. The implications of these three points suggest that the government should adopt a more strategic and efficient approach to national financial management

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