Media Bisnis or Media of Business (MB) is biannual publication issued in the month of March and September. MB published by Pusat Penelitian dan Pengabdian kepada Masyarakat, Sekolah Tinggi Ilmu Ekonomi Trisakti, Jl. Kyai Tapa No. 20 Grogol, Jakarta 11440, Telp. (021)5666717 ext 138, and cooperate with Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd). MB is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business issues that deal with social issues such as management (financial, human resources, marketing), accounting (financial accounting, management accounting, accounting information systems, taxation), economic and others. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals. Copyright of MB ISSN Print (ISSN 2085-3106) ISSN Online (E-ISSN 2774-4280). MB has obtained an accreditation from Directorate General of Higher Education, Research and Technology, Ministry of Higher Education, Science, and Technology of the Republic of Indonesia by SK No. 10/C/C3/DT.05.00/2025 for the period MB 15(2), September 2023 to MB 20(1), March 2028.
Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti
Faktor-Faktor yang Memengaruhi Profitabilitas Sub Sektor Food dan Beverage
This observes pursuits to determine monetary factors such as current ratio, debt to equity ratio, company size, decision of investment, and total assets turnover that affect profitability in companies in Indonesia for the duration 2017-2023. This research was performed again because of the inconsistency of the outcomes of previous research. The object used on this have a look at is the food and Beverage subsector company indexed on the Indonesian stock exchange for the duration 2017-2023. The sample in this examination consisted of 26 corporations with 182 information decided on using purposive sampling technique. The statistics became processed and examined the use of Eviews 10 panel statistics regression with a random impact model for hypothesis testing. The consequences showed that current ratio, debt to equity ratio, and company size have no giant effect on profitability. In evaluation, decision of investment, and total assets turnover have a vast impact on profitability. This finding confirms the significance of asset management performance and strategic investment decisions in assisting company economic overall performance.
Copyright (c) 2025 Media Bisnis https://creativecommons.org/licenses/by-sa/4.0
Faktor-Faktor yang Memengaruhi Kepuasan Kerja dan Kinerja Karyawan di Section Assembling Body PT ABC
This research aims to explain the influence of motivation, leadership, and organizational culture on job satisfaction and employee performance at assembling body section PT ABC. This sample in this research amounted to 84 employees. This research uses a non-probability sampling method with a purposive sampling technique. Data collection was carried out by distributing questionnaire containing several questions related to variables to respondents. The data analysis using structural equation modelling (SEM) with the SmartPLS version 3.0 measuring instrument. The result in this research indicate that theres a influence of motivation, leadership, and organizational culture on job satisfaction and employee performance. Also, theres a influence of job satisfaction on employee performance. Companies can create a comfortable environment, implement an appreciation system, and implement regular training to maintain and improve employee job satisfaction and performance through factors that influence both aspects.
Faktor-Faktor Yang Memengaruhi Komitmen Organisasi Melalui Kepuasan Kerja Sebagai Mediasi
This study aims to find out how person–job fit, work-life balance, and working conditions affect organizational commitment through job satisfaction as a mediating variable. This type of research is descriptive and causal, which is a method of analyzing causal relationships between variables. The total population in this study was 186 employees of PT. Padma Soode Indonesia, with 135 employees being used, selected using purposive sampling techniques. This study used a quantitative approach with a method of collecting data using questionnaires and then analyzed with a licert scale.Data analysis is carried out using Partial Least Square (PLS) techniques in the Smart PLS 4.0 application. Results showed that person–job fit, work-life balance, and working conditions had a significant effect on organizational commitment and job satisfaction. Job satisfaction also has a significant effect on organizational commitment. The role of job satisfaction as a mediation on the influence between person–job fit, work-life balance, and working conditions on organizational commitment has been shown to mediate significantly.
Firm Value in the Sustainability Era: an Analysis of Green Accounting, ROA, and Firm Size
This study aims to obtain empirical evidence on the influence of green accounting, profitability, and firm size on firm value. The main issue addressed is the inconsistency of previous findings regarding the determinants of firm value, particularly in Non-Cyclicals and Cyclicals sectors. The population includes companies from both sectors listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample was selected using purposive sampling, resulting in 21 companies with a total of 84 observations. Data were analyzed using multiple linear regression. The results show that profitability has a significant positive effect on firm value, indicating that earnings performance is a key indicator for investors in evaluating company prospects. Meanwhile, green accounting and firm size do not significantly affect firm value. These findings imply that environmental cost reporting is not yet considered a critical factor by investors in their investment decisions. Therefore, companies should consider adopting a more comprehensive sustainability reporting strategy to enhance investor perception and long-term value.
Faktor-Faktor yang Mempengaruhi Pengembangan Karir, Disiplin Kerja, dan Lingkungan Kerja terhadap Kinerja Pegawai pada PT XYZ
Factors including professional advancement opportunities, work disciplline, and a positive work environmen may have on impact on how well employees perform. A person's capacity to get their ideal job is enhanced via career development. The capacity to consistently and methodically complete tasks is what mean when we tallk about work discipliine. When workers go about their daily tasks, the workplace plays a significant role. This reserch ams to determin the impact of carier developmen, work disciplline, and enviroment an employe performancee, both individually and in combination. At PT XYZ, the research was caried out. The 38 employees were all included in the total for the pourpose of this studi. Saturation sampling was used to decide that a total of 38 persons would be include in the samplle. Data wass colected via interviews, written records, and questionnaires using Likert scales. This research made use of mulltiple linear regresion. The evidence shows that carer advancement opportunities, work disciplin, and a pleasant work enviroment have a favorable and substantial efect on employe performanc. When professional development possibilities, work disciplline, and the worrk environment are all taken into account simultaneously, they have a possitiv and substantial influence on employse performnce. It is recomended that career development options be expanded upon, the important of work disciplline be highlighted, and a good work environmen be maintained in order to promote continual improvement in employe performan.
Pengaruh Corporate Governance, Dividend Policy, dan Karakteristik Perusahaan terhadap Nilai Perusahaan
This study aims to examine and obtain empirical evidence regarding the influence of institutional ownership, independent commissioners, dividend policy, debt policy, firm size, profitability, liquidity, and managerial ownership on firm value. In this study, firm value is measured using the Tobin's Q ratio. The research utilizes data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, with 45 companies selected as samples. A purposive sampling technique was employed to determine the sample, resulting in a total of 135 data points analyzed using multiple linear regression methods. The findings indicate that debt policy and profitability have a positive impact on firm value. Meanwhile, other independent variables, namely institutional ownership, independent commissioners, dividend policy, firm size, liquidity, and managerial ownership, were not found to significantly influence firm value. This study contributes particularly to companies by emphasizing the importance of debt composition and the ability to generate profits in attracting investors, as the results show that these two ratios significantly affect firm value.
Faktor-Faktor Yang Mempengaruhi Perataan Laba
This research aims to determine the effect of firm size, firm value, profitability, leverage, dividend policy, and public ownership on income smoothing. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The method used for sample selection is the purposive sampling method. With this method obtained 102 companies that meet the criteria that have been set as research samples. This research uses logistic regression for data analysis. The result of the research is dividend policy influences with a positive correlation on income smoothing. Having a positive correlation means that the higher the dividend payout ratio, the greater motivation to perform income smoothing. While firm size, firm value, profitability, leverage, and public ownership did not influence on income smoothing.
Anteseden Impulsive Buying Intention Pada Gen Z Pengguna Tiktok Live Streaming di Jakarta
The purpose of this study is to understand the effect of combining factors such as Demand (D), Convenience (C), Interactivity (I), Playfulness (P), and Perceived Usefulness (PU) that effect Perceived Enjoyment (PE), as well as the relationship between Impulsive Buying Intention (IBI) in Generation Z TikTok Live Streaming users in Jakarta. The object used in this study is TikTok Live Streaming users. The method used to select samples in this study was Purposive Sampling, with a sample size of 360 respondents who are TikTok Live Streaming users. Structural Equation Modelling Partial Least Square (SEM PLS) 4.0 and IBM SPSS29 were used to test the data obtained. The results obtained in this study indicate that there is a positive influence between the variables D, C, I, P, and PU on PE, as well as the variables D, C, I, P, PU, and PE on IBI. In addition, the variables D, C, I, P, and PU also have a positive effect on IBI which is mediated by PE Generation Z TikTok Live Streaming users in Jakarta.
Pengaruh Kompetensi dan Faktor Lainnya Terhadap Kinerja Karyawan F&B PT. ABC
The purpose of this study is to determine and analyze the influence of competence, career development, and organizational culture on employee performance at PT. ABC. The population in this study were all employees of PT. ABC, totaling 90 individuals. The sampling technique used in this research is non-probability sampling with a saturated sampling method. Data were collected by distributing questionnaires to respondents using a Likert scale. The data analysis method applied is multiple linear regression. Before testing the hypothesis, data analysis was conducted, including instrument testing, classical assumption testing, and model testing using statistical software. The results of hypothesis testing in this study indicate that competence has a positive effect on employee performance, career development has a positive and effect on employee performance, and organizational culture has a positive and effect on employee performance.
Pengaruh Kebijakan Dividen, Keputusan Investasi, Dan Faktor Lainnya Terhadap Nilai Perusahaan
The purpose of this study is to examine the influence of firm value on variables including dividend payout ratio, asset growth, debt to assets ratio, return on assets, current ratio, managerial ownership, dan institutional ownership in manufacturing companies listed on the IDX for the 2020-2023 period. A sample of 44 companies with 132 observations was selected using purposive sampling dan analyzed using multiple linear regression. The findings indicate that debt to assets ratio dan return on assets have a positive impact on firm value, while the other variables show no significant effect.
Probing the predictors of fraud using the Fraud Pentagon Theory
This study aims to investigate how the elements of the fraud pentagon influence the prediction of financial statement fraud. The research identifies six independent variables: financial target, ineffective monitoring, auditor changes, director changes, the number of CEO photos, and personal financial need, while the dependent variable is financial statement fraud. The sample consists of companies from the energy, cyclical, and non-cyclical sectors listed on the Indonesia Stock Exchange, selected based on specific criteria, yielding 168 samples from 56 companies over the period from 2020 to 2022. A purposive sampling method was applied, and multiple regression analysis was conducted. The F-score model was utilized in this research to estimate the likelihood of financial statement fraud. The findings confirm that the independent variable of auditor changes has a positive effect on financial statement fraud, while the independent variable of the number of CEO photos exhibits a negative effects on financial statement fraud. Conversely, the independent variables of financial target, ineffective monitoring, director changes, and personal financial need do not appear to impact financial statement fraud.
Analisis Pengaruh Disiplin Kerja, Kompensasi Dan Motivasi Terhadap Kinerja Guru
Teachers' performance is the result of work achieved in accordance with their responsibilities and authority to achieve goals effectively. Several factors influence the improvement of teacher performance, such as work discipline, compensation, and motivation. Work discipline refers to the actions of a teacher in adhering to the regulations that have been mutually agreed upon. Compensation is something received in return for the services contributed to their work. Meanwhile, motivation is something that creates an urge to achieve a goal. This research aims to determine the effect of work discipline, compensation, and motivation on teacher performance both partially and simultaneously. The research was conducted at SMK PGRI 1 Gianyar. The population of the study consists of 52 teachers from SMK PGRI 1 Gianyar. The sample was determined using a saturated sampling technique, resulting in 52 samples. Data were collected through interviews, documentation, and questionnaires measured with a Likert scale. The analysis technique used was multiple linear regression. The results show that work discipline has a positive and significant effect on teacher performance, compensation has a positive and significant effect on teacher performance, motivation has a positive and significant effect on teacher performance, and the independent variables simultaneously have a positive and significant effect on the dependent variable. The recommendation given is to improve work discipline, adjust compensation, and motivate teachers to enhance their performance at SMK PGRI 1 Gianyar.
Pengaruh Brand Experience Dan Brand Love Terhadap Customer Engagement Dan Customer Loyalty Pada Pengguna Maskapai Penerbangan Lcc Di Indonesia Yang Dimoderasi Oleh Service Quality
Brand love plays an important role in instilling customers' emotional bonds with the brand as a tool for customer engagement to maintain long-term relationships, so that customers will not switch and will continue to make repeated and continuous product purchases (loyal). This study aims to explore the relationship between the variables of brand experience, brand love, customer engagement and customer loyalty on LCC airline users in Indonesia which is moderated by service quality. This research was conducted on LCC airline users in Indonesia using a purposive sampling method as a method to determine the sample. The data in this study were analyzed using SPSS and SEM Lisrel. The results of this study indicate that brand experience has no effect on brand love, then brand love has an effect on customer engagement. Furthermore, customer engagement has a positive influence on customer loyalty. Next, service quality succeeded in moderating the relationship between brand love and customer engagement, but failed to moderate brand experience and brand love. For LCC airlines, the majority of Indonesian consumers are more interested in cheap ticket prices compared to their flying experience when choosing an LCC airline. Therefore, in order to build brand love, LCC airlines are advised to give more consideration to ticket prices, giving promos or discounts for each flight from the LCC airline
Pengaruh Karakteristik Perusahaan, Kualitas Audit Terhadap Manajemen Laba : Kepemilikan Institusional Sebagai Moderasi
The purpose of this research is to obtain empirical evidence that company characteristics, audit quality and institusional ownership as variable moderation have an influence on earnings management. The Company characteristics consists of leverage, profitability, firm size and company growth. This research used consumer cyclicals and consumer non-cyclicals company listed on the Indonesian Indonesian Stock Exchange from 2020 to 2022. The method is using purposive sampling with total of 171 data from 57 companies. This research used multiple regression and data were processed using Statistical Package for the Social Sciences (SPSS) program. The result of this research shows that leverage, firm size .company growth, institusional ownership and audit quality have no influence on earning management. The result also indicates that institusional ownership could not moderate the influence of leverage on earnings management. Other result such as profitability have influence on earnings management. The higher the profitability, company will do earnings management in order to make ROA more efficient in order to make investor more interest.
Kinerja Keuangan Dan Good Corporate Governance Terhadap Financial Distress
The purpose of this research is to obtain empirical evidence about the effect of leverage, profitability, liquidity, sales growth, managerial ownership, institutional ownership, and intellectual capital on financial distress. This research sample consists of data from 75 companies operating in the cyclical and non-cyclical consumer sectors listed in Indonesia Stock Exchange (IDX) for the period 2020 - 2022. This research uses purposive sampling and using multiple regression analysis. The research results show that leverage, profitability, and liquidity have effect on financial distress. Leverage with high level of debt affecting the company’s inability to pay debts in the future, thereby increasing the risk of financial distress. High profitability is characterized by high expenses and increasing the risk of financial distress. High liquidity may increase the risk of financial distress if the company's current assets are greater than its fixed assets. Sales growth, managerial ownership, institutional ownership, and intellectual capital had no effect to financial distress.
Internal Factors Affecting Dividend Policy In Consumer Non Cyclical Industry
This research is conducted to examine the influence of internal factors of company on Dividend Policy. The independent variables in this study are Firm Size, Profitability, Growth Opportunity, Financial Leverage, and Liquidity. Research object will focus on companies in the Consumer Non Cyclical industry listed in Indonesia Stock Exchange (IDX) that consistently paid dividends during the period 2012-2022. A total of 10 companies were selected as the research sample through purposive sampling. Data analysis was performed using multiple linear regression. Based on the analysis results, it can be concluded that Firm Size, and Financial Leverage do not have an effect on Dividend Policy, while Profitability, Growth Opportunity, and Liquidity have a negative effect on Dividend Policy.
Peningkatan Pangsa Pasar Pada Perusahaan Smartphone Melalui Brand Loyalty
This research aims to determine the effect of Brand Experience to Brand Loyalty Smartphone in Bekasi through Brand Satisfaction and Brand Trust. The research design used is causality research. Where each variable are measured with 5 points Likert Scale. Primary data for this research were gathered by questionnaire. Purposive Sampling was used in this study, with 260 respondents. WarpPLS SEM 7.0 is the tool use for processing of research data. The results of this research show that Brand Experience have an influence of Brand Loyalty through Brand Satisfaction and Brand Trust. This research will offer insights and recommendations to smartphone companies, particularly Apple.Inc with iPhone product which is the object of this research, is capable of gaining market share in Indonesia’s smartphone sector.
Pengaruh Earnings Management Dan GCG Terhadap Tax Avoidance Pada Perusahaan Consumer Cyclical Dan Non Cyclical Yang Terdapat Di Bei Tahun 2020-2022
The purpose of this research is to analyze the effect of earnings management, independent commissioner, audit quality, audit committee, sales growth, and capital intensity on tax avoidance at companies listed on the Indonesia Stock Exchange, especially in the Consumer Cyclical and Non Cyclical from 2020 to 2022, particularly in Consumer Cyclical and Non-Cyclical sectors from 2020 to 2022. Samples are obtained through purposive sampling method, which only 62 companies that met the sampling criteria for the research. The research used multiple regression method to test the effect of each variable in influencing tax avoidance. The result of this research indicates that sales growth and capital intensity have an effect on tax avoidance. while, earnings management, independent commissioners, audit quality, and audit committee have no effect on tax avoidance.
Struktur Kepemilikan Dan Faktor – Faktor Yang Mempengaruhi Manajemen Laba Riil
This study aims to provide empirical evidence that ownership structure consisting of managerial ownership and institutional ownership, along with several other factors has an influence towards real earnings management. This research uses data obtained from manufacturing companies that has consistently been listed in Indonesia Stock Exchange for the 2019-2021 period. This study used multiple regression and was processed using the Statistical Package for the Social Sciences (SPSS). The results of this study indicate that the factors that influence real earnings management are audit quality, firm age, and profitability. Meanwhile, ownership structure (managerial ownership and institutional ownership), firm size, and leverage do not influence the company's decision to carry out real earnings management.
Sifat Industri, Pertumbuhan Perusahaan, dan Faktor Lainnya yang Mempengaruhi Fradulent Financial Statement
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
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Evaluating The Influence Of Satisfaction As A Mediator On Generation Z’s Loyalty To Airline ‘Aa’
Aviation transportation services are something that people really need nowadays to make it easier to move from one place to another. The aviation industry in Indonesia is experiencing a surge in demand from the local community. The importance of customer loyalty in the aviation industry aims to maintain the existence of an airline or is even expected to be able to improve it so that it can become a superior airline in the aviation industry. Generation Z was found to prioritize air transportation as the main thing and factor in traveling. In realizing an optimal domestic airline aviation industry, "AA" implements strategies to realize business growth as an airline amidst the tightness of the industry. Loyalty can be influenced by satisfaction, likewise satisfaction can be influenced by service quality and brand image. This research aims to determine the factors that can influence "AA" airline loyalty in generation Z with satisfaction as a mediating variable.
Pengaruh Kepemilikan Institusional, Leverage, Dan Faktor Lainnya Terhadap Manajemen Laba
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.
Pengaruh Corporate Governance, Profitability, Dan Financial Distress Terhadap Tax Avoidance
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.
Company Characteristics Influence Tax Avoidance
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.
Peningkatan Daya Saing Melalui Brand Loyalty Pada Persaingan Larutan Penyegar di Jakarta
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.
Tax Avoidance Affected By Audit Quality and Company Factors
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.
Director With Foreign Experience, Accounting Conservatism And Tax Avoidance
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.
Kata Kunci: Tax avoidance, Directors with Foreign Experience in the Board, Independent Directors with Feign Experience, Leverage, Profitability, Directors with Foreign Experience on Audit Committee, Accounting Conservatism, dan Firm Size
Pengaruh Social Media Marketing Instagram dan Celebrity Endorser terhadap Minat Beli Konsumen
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
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.
The Impact of Investment Opportunities, Financial Performance, Internal Mechanisms on Earnings Quality
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.