Media Bisnis

The Impact of Investment Opportunities, Financial Performance, Internal Mechanisms on Earnings Quality

Elvina Stephanie Aryffin — 2024-07-11

This research aims to provide empirical evidence regarding the influence of investment opportunities, financial performance as manifested by return on assets (ROA) ratio, company size, liquidity ratio as manifested by the current ratio, growth opportunities, and internal mechanisms such as audit committee, institutional ownership on earnings quality and the relationship between these factors and earnings quality. The study utilizes a sample of non-cyclical and cyclical companies during the research period of 2020-2022. Hypothesis testing in this study employs multiple linear regression. The results of the research indicate that the factor influencing earnings quality is financial performance. Meanwhile, investment opportunities, company size, liquidity, audit committee, growth opportunities, and institutional ownership do not influence earnings quality.

Identifikasi Faktor-Faktor Pendorong Green Purchase Intention Terhadap Produk Bahan Bakar Di Jakarta

Tommy Setiawan Ruslim — 2024-07-29

As time goes by, the oil and gas industry in Indonesia continues to develop in enhancing better energy efficiency. Therefore, it is important for companies to consider factors that increase consumer purchasing intention. This research has the intent and purpose to examine whether the variables Environmental Awareness, Green Product Knowledge, Environmental Concerns and Availability affect Green Purchase Intention from XYZ fuel in Jakarta. The sampling technique in this research uses a non-probability sampling method and the type of sample used in this research is purposive sampling. In this study, questionnaires were distributed to 281 respondents who were users of motorized vehicles that use oil fuel in Jakarta and familiar with the XYZ fuel product. Data testing was carried out in this study using SmartPLS4 software. The results of this research show that Environmental Concerns do not have a positive and significant influence on Green Purchase Intention for XYZ fuel in Jakarta. Environmental Awareness, Green Product Knowledge, and Availability have a positive and significant influence on Green Purchase Intention.

Pengaruh Social Media Marketing Instagram dan Celebrity Endorser terhadap Minat Beli Konsumen

Kadek Diah Chandra Pramesti — 2024-08-07

This study aims to determine the influence of social media marketing, Instagram, and celebrity endorsers on buying interest. This research was conducted at the Fashion Store Laxmii Id in Denpasar using the purposive sampling method with a sample of 100 people. Primary data collection was carried out using a questionnaire. The data analysis techniques used were classical assumption test, multiple linear regression analysis, partial significance test (t-test), and simultaneous significance test (f-test). The results of the analysis show that 1) Instagram social media marketing has a positive and significant effect on consumer buying interest, 2) celebrity endorsers have a positive and significant effect on consumer buying interest, 3) Social media marketing, Instagram, and celebrity endorsers have a positive and significant effect on consumer buying interest. The advice that can be given is that Laxmii Id in Denpasar is expected to increase the activeness of Instagram social media as an advertising medium and then use an endorser who is better known by many people or a celebrity who has a positive image in the minds of consumers.

Analisis Pengaruh Profitability dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Berbasis Konsumen

Lauren Leonardo — 2024-09-02

The purpose of this study is to obtain empirical evidence where the independent variables, which are profitability, liquidity, firm size, dividend policy, institutional ownership, and investment decision have an influence on firm value as dependent variable. In this study, the population used was consumer non-cyclical and consumer cyclical companies that listed on Indonesian Stock Exchange from 2020 to 2022 using the purposive sampling method. The data obtained was 111 sample data from consumer non-cyclical and consumer cyclical company for the period 2020 to 2022. After testing the residual normaliity for outliers, the research has resulted on 109 data sample. The test used in this study is multiple regression which helps to determine the influence among the dependent variable and the independent variable. The results of this study indicate that independent variables such as profitablity and leverage have an effect on firm value where liquidity, firm size, dividend policy, institutional ownership, and investment decision have no effect on firm value.

Director With Foreign Experience, Accounting Conservatism And Tax Avoidance

Frigrita Aldriana — 2024-08-14

Abstract: This research is a development of previous research, namely (Wen et al. 2020)with the dependent tax avoidance and the independent variable director with foreign experience. The reason for this research is to analyze empirical evidence regarding the influence of directors with foreign experience and other factors on tax avoidance in cyclical and noncyclical companies. The variables used in this research are directors with foreign experience on the board, profitability, firm size, leverage, independent directors with foreign experience, directors with foreign experience on audit committee, and accounting conservatism are the factors used in this study.The population of this research is all cyclical and noncyclical companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sample was selected using a purposive sampling method, and 189 data were taken. The data analysis method used is multiple regression analysis.The research results show that firm size have a positive influence on tax avoidance. Independent directors with foreign experience have a negative effect, while other independent variables such as directors with foreign experience on board, profitability, Leverage, directors with foreign experience on audit committee, accounting conservatism have no effect on tax avoidance.

Abstrak: Penelitian ini adalah pengembangan dari penelitian sebelumnya yaitu (Wen et al. 2020) dengan variabel dependen penghindaran pajak dan variabel independent director with foreign experience. Alasan dari penelitian ini adalah untuk menganalisis bukti empiris mengenai pengaruh director with foreign experience dan faktor lainnya terhadap penghindaran pajak pada perusahaan cyclical dan noncyclical. Variabel yang digunakan dalam penelitian ini adalah director with foreign experience in the board, profitability, firm size, leverage, independent directors foreign experience, director with foreign experience on audit committee, dan accounting conservatism. Populasi penelitian ini adalah semua perusahaan cyclical dan noncyclical yang terdaftar di Bursa Efek Indonesia selama tahun 2020 sampai dengan tahun 2022. Sampel dipilih dengan menggunakan metode purposive sampling, dan diambil 189 data. Metode analisis data yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa firm size memiliki pengaruh positif terhadap penghindaran pajak. Independent directors foreign experience berpengaruh negatif, Sedangkan variable independen lainnya seperti directors with foreign experience in board, profitability, leverage, directors with foreign experience on audit committee, accounting conservatism tidak memiliki pengaruh terhadap penghindaran pajak.

Tax Avoidance Affected By Audit Quality and Company Factors

Priscila Della Ananda — 2024-09-19

This study aims to obtain empirical evidence regarding the effect of the proportion of independent commissioners, audit committees, audit quality, profitability, company size, sales growth, institutional ownership, and leverage on tax avoidance. The sample used in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021 with a purposive sampling method, resulting in 58 companies with 174 data. The data analysis method in this study used multiple regression analysis. The results of this study indicate that the proportion of independent commissioners, audit committees, audit quality, profitability, company size, sales growth, and institutional ownership do not affect tax avoidance. At the same time, leverage has a negative effect on tax avoidance.

Peningkatan Daya Saing Melalui Brand Loyalty Pada Persaingan Larutan Penyegar di Jakarta

Adam Saputra Wijaya — 2024-09-30

The purpose of this study is to analyze and test whether factors such as brand image, brand impact, brand value, and brand satisfaction can affect brand loyalty of Larutan Panas Dalam Cap Badak customers in DKI Jakarta. This research design uses descriptive and causality research, measuring each variable using a 5 point Likert scale. This research uses primary and secondary data and collects data through questionnaires. The research sample was obtained through a purposive sampling method and 110 respondents were obtained. Data analysis was carried out using multiple linear regression with IBM SPSS 25 statistical test tools. The findings show that brand image, brand impact, brand value and brand satisfaction have an effect on brand loyalty to Larutan Panas Dalam Cap Badak customers in DKI Jakarta. This research is intended to provide guidance or input for companies that specialize in pharmaceuticals, specifically PT Sinde Budi Sentosa or Cap Badak, the focus of this research is to enhance the competitiveness of these companies in the pharmaceutical industry of Indonesia.

Company Characteristics Influence Tax Avoidance

Nabila Putri Utami — 2024-09-29

The objective of this study is to obtain empirical evidence regarding the effect of firm size, firm age, the presence of an independent board of commissioners, the existence of an audit committee, sales growth, leverage, and asset returns on the phenomenon of tax avoidance. This study employs a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. A purposive sampling method was employed to select a sample of 61 companies that met the requisite criteria. The study employed multiple analytical methods, and the results indicated that the leverage variable affected tax avoidance. Conversely, the variables of firm size, firm age, independent board of commissioners, audit committee, sales growth, and return on assets were found not to affect tax avoidance.

Pengaruh Corporate Governance, Profitability, Dan Financial Distress Terhadap Tax Avoidance

Mendy Edgina — 2024-09-30

The aim of this research was to obtain empirical evidence regarding the effect of the proportion of independent commissioners, audit committees, audit quality, profitability, firm size, institutional ownership, and financial distress on tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021. The research sample used a purposive sampling method with a total of 68 manufacturing companies listed on the Indonesia Stock Exchange used as samples in this study. Hypothesis testing and data analysis were carried out using a multiple linear regression model. The results of the study can be concluded that the variable audit committee and audit quality have an effect on tax avoidance, while the proportion of independent commissioners, profitability, firm size, institutional ownership, and financial distress have no effect on tax avoidance.

Pengaruh Kepemilikan Institusional, Leverage, Dan Faktor Lainnya Terhadap Manajemen Laba

Fitri Rahmawati — 2024-09-30

This research aims to obtain empirical evidence about the effect of independent variables on the dependent variable and analyse factors that affecting earnings management. The independent variables in this research are institutional ownership, leverage, firm size, dividend policy, independent commissioner, and audit quality. This research used sample of 153 data from 51 manufacturing companies in the non cyclicals, cyclicals, and basic materials sector listed on the Indonesia Stock Exchange for the priode 2020 to 2022. This study used purposive sampling method for sample selection and used multiple regression for data analysis. The empirical evidence obtained from this study shows that independent commissioners and audit quality have a negative effect on earnings management. These results indicate that the presence of Independent commissioners will enhance the quality of supervision over manager behavior so that earnings management practices will decrease. Earnings management is negatively impacted by audit quality because managers are less likely to use earnings management techniques when an audit is conducted by an auditor with high capability, competence, independence, and experience. Further, institutional ownership, leverage, firm size, dividend policy have no effect on earnings management.

Sifat Industri, Pertumbuhan Perusahaan, dan Faktor Lainnya yang Mempengaruhi Fradulent Financial Statement

William Henry Anthony — 2024-11-29

Abstract: This research was conduct to obtain empirical evidence regarding the factors that influence fraudulent financial statement actions. The factors studied are nature of industry, company growth, effectiveness supervision, quality of external auditors, director experience, external pressure, and change in auditor. Sampling in this study used purposive sapling which resulted in a sample of 166 companies originating from consumer cyclicals and consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The data obtained from the sample was analyzed using the logistic regression method in SPSS version 25. The result of this study show that nature of industry, company growth, and director experience has a positif effect on fraudulent financial statement, then external pressure has a negative effect on fraudulent financial statement, while effectiveness supervision, quality of external auditors, and change in auditor have no influence on fraudulent financial statement.

Keywords: Fraudulent financial statement, nature of industry, company growth, effectiveness supervision, quality of external auditors, external pressure