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Andri Putra Kesmawan
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INDONESIA
Journal of Advances in Accounting, Economics, and Management
Published by Indonesian Journal Publisher
ISSN : -     EISSN : 30259835     DOI : https://doi.org/10.47134/aaem
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Advances in Accounting, Economics, and Management publishes original research that advances the frontiers of knowledge in accounting, economics, and management. The journals scope includes a wide range of topics, such as Accounting theory and practice Financial accounting and reporting Managerial accounting and control Economics theory and policy Economic growth and development Business strategy and management Marketing and operations management The journal welcomes submissions from a wide range of disciplines, including accounting, finance, economics, business administration, and management science. The journal is committed to publishing high quality research that is relevant to academics, practitioners, and policymakers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2 Documents
 1 
Search results for , issue "Vol. 3 No. 2 (2025): December" : 2 Documents clear
Perceived Ethical Value of Brand and Online Customers’ Shopping Experience: The Moderating Role Of Employee Resilience and The Mediating Role Of Brand Relationship Quality in Iraq Smartphone Users Saif Ali Jasim
Journal of Advances in Accounting, Economics, and Management Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v3i2.1016

Abstract

The current study explores customer relationships among Iraq Smartphone Users by measuring the level of relationship between perceived ethical value of the brand  and Online Customers’ Shopping Experience and the quality of their relationship with it, in addition to studying the moderating effect of Employee Resilience. Data was collected from (453) Iraq Smartphone Users, and to address the study's problem, the descriptive analytical method was adopted. A questionnaire was used as a tool to collect the necessary data for determining the level of these variables. For analyzing the results, two packages (SPSS & AMOS) were used to build the structural equation model (SEM) and extract the required results. The study's results indicated a significant positive relationship between perceived ethical value of the brand  and Online Customers’ Shopping Experience through the mediating role of the quality of their relationship with it. The results also showed a meaningful relationship between Employee Resilience and perceived ethical value of the brand  through the moderating role of Brand Relationship Quality, indicating that Brand Relationship Quality contributes to improving the customer interaction process by encouraging them to participate in product design and creating a vision that aligns with the needs and desires of customers. Thus, this study places significant emphasis on the behaviors of Iraq Smartphone Users, especially regarding phones (Apple, Samsung, Xiaomi, and Huawei), as well as examining how Brand Relationship Quality can mediate these variables This contributes to improving customer value by building a positive relationship with customers and ensuring the maintenance of providing them with a distinguished experience.
The Effect of Enterprise Risk Management, Managerial Ownership, and Firm Size on Firm Value with Good Corporate Governance as a Moderating Variable in Banking Companies Listed on the Indonesia Stock Exchange Nadia Maharani; Agrianti Komalasari; Reni Oktavia
Journal of Advances in Accounting, Economics, and Management Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v3i2.1049

Abstract

This study aims to examine the effects of Enterprise Risk Management (ERM), managerial ownership, and firm size on firm value in banking companies, as well as to analyze the moderating role of Good Corporate Governance (GCG) as proxied by the audit committee. The research adopts a quantitative approach with a causal research design and utilizes panel data analysis. Secondary data were collected from the financial statements and annual reports of banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was determined using a purposive sampling technique, and the data were analyzed using panel data regression with the assistance of EViews 13 software. The findings reveal that ERM has a negative effect on firm value, managerial ownership does not have a significant effect on firm value, and firm size has a positive effect on firm value. Furthermore, GCG through the audit committee is found to moderate the relationship between ERM and firm value, indicating that effective governance strengthens the supervision of risk management practices. However, GCG does not moderate the relationship between managerial ownership and firm value, nor between firm size and firm value. These results suggest that the role of corporate governance in enhancing firm value in the banking sector is primarily associated with its effectiveness in overseeing risk management rather than ownership structure or firm scale.

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