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<![CDATA[The Effect of Financial Risk on Financial Performance in the Non-Cyclical Consumer Industry Listed on the BEI ]]>
<![CDATA[Dwi Wijayanty]]>;
<![CDATA[Monic Indrianisca]]>;
<![CDATA[Astrid Dila Aurelia]]>;
<![CDATA[Laras Olivia]]>;
<![CDATA[Farah Margaretha Leon]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i1.5270
<![CDATA[Financial performance refers to the assessment of a company's accomplishments concerning its overall health within a specific timeframe. This study aimed to investigate the impact of financial risk on the financial performance of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange. The objective was to analyze how financial risk influences operational risk, market risk, liquidity risk, credit risk, solvency risk, and control variables, namely company size and leverage, on return on equity-a key metric for measuring financial performance. The study focused on the 52 non-cyclical consumer industry companies listed on the Indonesian Stock Exchange for the period spanning from 2018 to 2022. Employing a quantitative approach, the research utilized secondary data collected from audited annual reports. Panel data regression models were employed for testing purposes. The findings revealed that market risk and credit risk exerted a negative influence on financial performance, whereas liquidity risk, solvency risk, and operational risk demonstrated no significant impact on financial performance. The implications of this research provide financial managers with insights into optimizing financial performance to attain organizational objectives, particularly in enhancing shareholder welfare.]]>
<![CDATA[The Effect Of Tax Avoidance On Firm Value With Earnings Management As A Mediation Variable ]]>
<![CDATA[Dinda Olanda]]>;
<![CDATA[Fenny Marietza]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i1.5274
<![CDATA[The objective of this research is to determine the effect of tax avoidance on firm value, using earnings management as a mediating variable. This research filled an empirical vacuum left by earlier research that used agency theory and signal theory to reexamine the effect of tax avoidance on firm value. This research was carried out to fill up an empirical gap in earlier research that sought to use agency theory and signal theory to reexamine the effect of tax avoidance on firm value. This research is innovative in that it looks at earnings management as a mediator between tax avoidance and firm value. This research makes use of secondary data and a quantitative methodology. Manufacturing enterprises registered on the Indonesia Stock Exchange (BEI) for the 2018–2022 period make up the research population. A total of 185 observations from 37 firm's in this research sample satisfied the criteria. The results of this research show that tax avoidance has an effect on firm value, earnings management has no effect on firm value, and earnings management cannot mediate the effect of tax avoidance on firm value.]]>
<![CDATA[The influence of Investment Efficiency on Financial Performance ]]>
<![CDATA[Azzahra Kurnia Fitri]]>;
<![CDATA[Fenny Marietza]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i1.5279
<![CDATA[The purpose of this research is to see how investment efficiency can increase profitability. This research was conducted as a from of population gap seen in previos studies, so this study aims to re-examine the effect of investment efficiency on finansial performance. The novelty inthis research is to analyze the direct influence between investment efficiency on financial performance. This research uses a quantitative approach with secondary data. The population of this study is companies indexed LQ45 in the 2018-2022 period, the sample of this study is 27 companies with 135 observation that meet the criteria. This research was tested using multiple linear regression analyze using the Eviews application with the result that investment efficiency cannot affect financial performance]]>
<![CDATA[The Influence Of Competence, Independence, Obedience Pressure, And Internal Control System On The Quality Of Internal Auditor Examination Results ]]>
<![CDATA[Fakhri Ramadhan]]>;
<![CDATA[Rini Indriani]]>;
<![CDATA[Fachruzzaman Fachruzzaman]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i1.5300
<![CDATA[This study aims to test and find empirical evidence of the effect of Competence, Independence, Obedience Pressure, and Internal Control Systems on the quality of internal auditor examination results. The population in this study were all civil servants (PNS) in the Inspectorate of Bengkulu Province, totaling 130 people. Sampling in this study uses non-probability sampling through purposive sampling, where all examiners who occupy the Auditor Functional Position (JFA) and P2UPD Functional Position at the Inspectorate of Bengkulu Province are used as a sample of 96 people. The data analysis model used in this research is multiple linear regression analysis using IBM SPSS version 25 software. The findings reveal that competence, independence, and the internal control system positively influence examination quality, while obedience pressure has a negative impact. The implication of this research is that it provides an opportunity for the inspectorate of the province of Bengkulu to pay more attention to factors that can improve the quality of examination results such as increasing auditor competence, strengthening auditor independence, how to overcome obedience pressure and strengthen and ensure an effective internal control system.]]>
<![CDATA[The Effect of Corporate Governance on ESG Investment Moderated by Gender Diversity on the Board of Directors ]]>
<![CDATA[Chairiska Putri Meilinda Siregar]]>;
<![CDATA[Fenny Marietza]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i1.5302
<![CDATA[Thel aim olf this relselarch is tol invelstigatel thel impact olf colrpolratel golvelrnancel oln ElSG invelstmelnt, taking intol accolunt thel polssiblel moldelrating rollel olf gelndelr divelrsity in thel bolard olf direlctolrs olf Indolnelsian manufacturing elntelrprisels. In olrdelr tol fill an elmpirical gap in elarlielr relselarch, this study relfolcusels oln colrpolratel golvelrnancel (CG), which is linkeld tol ElSG invelsting throlugh thel applicatioln olf stelwardship thelolry. Thel usel olf gelndelr divelrsity oln thel bolard olf direlctolrs as a moldelratolr olf CG oln ElSG invelstmelnt is a nolvell approlach in this relselarch. Using thel Elvielws prolgram, multiplel linelar relgrelssioln with moldelrating variablels (MRA) is thel data analysis melthold useld in this study. This relselarch makels usel olf selcolndary data and a quantitativel meltholdollolgy. Manufacturing colmpaniels that welrel listeld beltweleln 2018 and 2022 oln thel Indolnelsia Stolck Elxchangel (IDX) colmprisel thel study's polpulatioln. Thirty colmpaniels with a toltal olf 150 olbselrvatiolns that satisfield thel samplel critelria madel up thel study's samplel. Thel study's findings sholw that gelndelr divelrsity oln thel bolard olf direlctolrs cannolt mitigatel thel impact olf colrpolratel golvelrnancel (CG) oln ElSG invelstmelnt in businelssels, and that CG has a colnsidelrablel impact oln ElSG invelstmelnt.]]>
<![CDATA[The Influence Of Profitability, Company Size, Media Exposure, And Leverage On Carbon Emissions Disclosure ]]>
<![CDATA[Aldita Diva Syahdanti]]>;
<![CDATA[Fenny Marietza]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i1.5304
<![CDATA[The purpose of the study is to ascertain the influence of profitability, company size, media exposure and leverage on carbon emission disclosure. Previous research, carbon emission disclosures have not been consistent, so it is worth testing again. The novelty of the study, added the factor of media exposure. Measurement of carbon emission disclosure using information disclosure index based on CDP. The research method uses multiple linear regression. Data was collected from 37 companies in the agriculture and mining sectors in the 2019-2022 annual report. In this case, Return on Assets (ROA), Total Assets Value and high media exposure affect the disclosure of carbon emissions. Meanwhile, a high Debt to Assets Ratio (DAR) has no influence on carbon emission disclosure. The findings show agricultural and mining companies that disclose carbon emissions are affected by high profitability, large company size, and high media exposure. Companies that use leverage, meanwhile, cannot influence carbon emissions disclosure.]]>
<![CDATA[Transformative Interaction Capability on Teamwork Performance: Strategies or Challenges? Perspective On Merchant Marine College ]]>
<![CDATA[Pambudi Widiatmaka]]>;
<![CDATA[Sukirno Sukirno]]>;
<![CDATA[Ali Muktar Sitompul]]>;
<![CDATA[Fitri Kensiwi]]>;
<![CDATA[Hartoyo Hartoyo]]>;
<![CDATA[Kundori Kundori]]>;
<![CDATA[Haniek Listyorini]]>;
<![CDATA[Sukrisno Sukrisno]]>;
<![CDATA[Hartoyo soehari]]>;
<![CDATA[Pranoto Pranoto]]>;
<![CDATA[Karona Cahya Susena]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i1.5314
<![CDATA[This study aims to build a new conceptual model based on the novelty produced by previous researchers called Transformative Interaction capability. Transformative interaction capabilities are expected to resolve the results of research between frequent and team performance. Structural study methodology was adopted in this study and a sample of 260 samples was taken from analysis units spread throughout Indonesia as a Merchant marine college. Data collection was carried out using a questionnaire and data analysis was carried out using Amos 25. The findings in this study indicate that there is a strategic path to improve the performance of the public organization team at the Merchant marine College. There are two ways to improve team performance. The strategy includes transformative interaction capabilities to improve team performance. The results of this study bring benefits for theoretical and practical development.]]>
<![CDATA[Measuring The Financial Performance Of Msmes From The Perspective Of Financial Literacy, Financial Inclusion And Financial Technology ]]>
<![CDATA[Marini Marini]]>;
<![CDATA[Yusmaniarti Yusmaniarti]]>;
<![CDATA[Intan Faradilla]]>;
<![CDATA[Hesti Setiorini]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i1.5323
<![CDATA[This research aims to determine the influence of Financial Literacy on the performance of MSMEs in Bengkulu City, the influence of Financial Inclusion on the performance of MSMEs in Bengkulu City, the influence of Financial Technology on the performance of MSMEs in Bengkulu City and the influence of Financial Literacy, Financial Inclusion and Financial Technology on the performance of MSMEs. This research includes associative research. The population in this research is all MSMEs in Bengkulu City, totaling 9 sub-districts. This research uses instrument testing, this research is taken from within the population, the results of which will then be directly used for research. The data analysis technique used is simple linear regression analysis, multiple linear regression. The results of this research show that financial literacy has no effect on the performance of MSMEs in the city of Bengkulu. The T test shows that the financial literacy variable has a calculated t value of -1,369 with a significance level of 0.174. This significance value is greater than 0.05, meaning the first hypothesis is rejected, Financial Inclusion has no effect on the performance of MSMEs. The t test shows that the Financial Inclusion variable has a calculated t value of -0.921 with a significance level of 0.359. This significance value is greater than 0.05, meaning the second hypothesis is rejected, Financial Technology has an effect on MSME Performance. The t test shows that the Financial Technology variable has a calculated t value of 23,021 with a significance level of 0.000. This significance value is smaller than 0.05, meaning that the third hypothesis is accepted.]]>
<![CDATA[Analysis of Changes In Risk Management Implementation At PT. ABC Based On ISO 31000:2018 ]]>
<![CDATA[Adine Khairunisa Nadya]]>;
<![CDATA[Sylvia Veronica Siregar]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i1.5337
<![CDATA[The implementation of a company's risk management is important because it can provide input for management to act preventively to prevent risk events that are often detrimental (downside risk). PT ABC as a subsidiary of the nickel mining company as Parent Company has transformed its risk management from partial to integrated based on ISO 31000: 2018. This change must be well prepared to avoid delays in the integration process because PT ABC has a project to develop the Industrial Estate and the RKEF (Rotary Kiln Electric Furnace) Smelter Development with a significant value so that preventing losses by carrying out risk mitigation efforts is important to implement. The purpose of this study is to comprehensively analyze changes in the application of risk management at PT ABC, evaluate the application of risk management adopted by the company, identify challenges faced by the company, and analyze the application of risk management to current business activities. The research method uses primary data through direct observation of existing change preparation practices and uses secondary data from related company data. The basis of the risk method used is the ISO 31000: 2018 guidelines. The results showed a significant impact in the integration of risk management adopted to be more comprehensive than the previous implementation. The risk management ntegration factor of the Parent Company and its subsidiaries has consequences for the sustainability of the program and budgeting in the RKAP, especially for improving the quality of risk management analysis through risk awareness programs. The implementation of PT ABC risk management in the RKEF smelter construction project identified 8 aspects of risk which include investment taxonomy (5 aspects), regulatory changes (1 aspect), and environment (1 aspect). Risk mitigation efforts have been carried out in the risk map from 1 aspect of high risk; 5 aspects of medium risk and to reduce the impact and probability that exists, namely: 3 risk aspects (from medium to high) and 5 risk aspects (from low to medium). This shows that there is a fairly good readiness to anticipate risks that have a negative impacts.]]>
<![CDATA[The Influence Of Brand Characteristics And Emotional Branding On Purchasing Decisions At Coffee Shop Bengkulu ]]>
<![CDATA[Ferdian Fachrie Hero Putra]]>;
<![CDATA[Anzori Anzori]]>;
<![CDATA[Eska Prima Monique Damarsiwi]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i1.5358
<![CDATA[A coffee shop is a place that serves food and drinks, but mainly sells coffee. Generally, what is called a coffee shop is a coffee shop whose place is attractively designed and provides many coffee menus. The purpose of this study was to determine the effect of brand characteristics and emotional branding on purchasing decisions at Bengkulu coffee shops. In this study, the data used is quantitative data, namely data obtained from distributing questionnaires to service users at Coffee Shop Bengkulu. In this study the data used is quantitative data, namely data obtained from distributing questionnaires to consumers at Coffee Shop Bengkulu. Based on the results of the study, there is an influence of brand characteristics (X1) on purchasing decisions (Y) Coffee Shop Janji Jiwa with a tsig value < α (0.000 < 0.05) and a tcount> ttable value (5.749> 1.68195) thus Ho is rejected and Ha is accepted. From the significance value obtained that variable X1 has a positive effect on purchasing decisions (Y). There is an effect of emotional branding (X2) on purchasing decisions (Y) Coffee Shop Janji Jiwa with a tsig value < α (0.000 < 0.05) and a tcount> ttable value (4.346> 1.68195) thus Ho is rejected and Ha is accepted. From the significance value obtained that the X2 variable has a positive effect on purchasing decisions (Y).]]>
