Pub Date : 2023-06-01DOI: 10.54408/jabter.v2i5.187
Nora Asriani
This study aims to investigate the effect of service quality on patient loyalty in private hospitals. The population in this study were all patients at Krakatau Medika Hospital. The samples used were outpatient and inpatient patients with purposive sampling as a data collection technique. the test results show that all dimensions of service quality affect patient loyalty.
{"title":"The Effect of Service Quality on Patient Loyalty evidence from Privat Hospitality","authors":"Nora Asriani","doi":"10.54408/jabter.v2i5.187","DOIUrl":"https://doi.org/10.54408/jabter.v2i5.187","url":null,"abstract":"This study aims to investigate the effect of service quality on patient loyalty in private hospitals. The population in this study were all patients at Krakatau Medika Hospital. The samples used were outpatient and inpatient patients with purposive sampling as a data collection technique. the test results show that all dimensions of service quality affect patient loyalty.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130762118","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-01DOI: 10.54408/jabter.v2i5.191
Agil Wahyudi, S. Sudarmiatin, Titis Shinta Dhewi
This study aims to determine the direct and indirect effects of Service Quality, Purchase Decision, Trust, and Word of Mouth. This research uses a descriptive quantitative approach research and explanatory research that describes the relationship between variables with the population of all visitors to Warung Lalapan Cak Rie Malang City. Data analysis in this study, including : descriptive statistical analysis, PLS-SEM analysis, and Sobel test. The results of the study show that: 1) Entrepreneurial Service Quality, Trust, Word of Mouth has a significant effect on Purchase decision. 2) Indirectly Service Quality, Trust, Word of Mouth has a significant effect on Entrepreneurial Intentions. Based on the results of this study, the researchers provide suggestions, namely: 1) Consumers feel that by joining a community or group they can meet their information needs; 2) With the spread of information by word of mouth (word of Mouth) and good trust will increase the reputation of Warung Lalapan Cak Rie Malang City so that more attention is needed in terms of service quality.
{"title":"Analysis of the Effect Service Quality on Purchase Decisions through Trust and Word of Mouth","authors":"Agil Wahyudi, S. Sudarmiatin, Titis Shinta Dhewi","doi":"10.54408/jabter.v2i5.191","DOIUrl":"https://doi.org/10.54408/jabter.v2i5.191","url":null,"abstract":"This study aims to determine the direct and indirect effects of Service Quality, Purchase Decision, Trust, and Word of Mouth. This research uses a descriptive quantitative approach research and explanatory research that describes the relationship between variables with the population of all visitors to Warung Lalapan Cak Rie Malang City. Data analysis in this study, including : descriptive statistical analysis, PLS-SEM analysis, and Sobel test. The results of the study show that: 1) Entrepreneurial Service Quality, Trust, Word of Mouth has a significant effect on Purchase decision. 2) Indirectly Service Quality, Trust, Word of Mouth has a significant effect on Entrepreneurial Intentions. Based on the results of this study, the researchers provide suggestions, namely: 1) Consumers feel that by joining a community or group they can meet their information needs; 2) With the spread of information by word of mouth (word of Mouth) and good trust will increase the reputation of Warung Lalapan Cak Rie Malang City so that more attention is needed in terms of service quality.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"120 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116373677","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-01DOI: 10.54408/jabter.v2i5.188
Ahmad Rifki, Cipto Wardoyo, L. Rokhmani
This study aims to determine the effect of financial experience and economic rationality on the economic decisions of Jambi city housewives mediated by economic literacy. This study uses a quantitative method with a type of explanatory research. The research sample is 379 housewives in the districts of Pelayangan and Danau Teluk. Data analysis uses Structural Equation Modeling (SEM) with smartPLS 3.0 software. The results of the study show 1) Financial Experience Has a Positive and Significant Influence on the Economic Decisions of Housewives, 2) Economic Rationality Has No Influence and is Not Significant on the Economic Decisions of Housewives, 3) Economic Literacy Has a Positive and Significant Influence on the Economic Decisions of Housewives, 4) Financial Experience Has a Positive and Significant Influence on the Economic Literacy of Housewives, 5) Economic Rationality Has a Positive and Significant Influence on the Economic Literacy of Housewives, 6) Financial Experience Has a Positive and Significant Influence on the Economic Decisions of Housewives Through Economic Literacy as a Mediating Variable, 7) Rationality Economics Has a Positive and Significant Influence on the Economic Decisions of Housewives Through Economic Literacy as a Mediating Variable. The implications of the research: 1) Economic literacy strengthens the effect of financial experience and economic rationality on economic decisions, 2) Housewives need to improve their financial experience, good economic rationality, and economic literacy so they can make the right economic decisions. This increase is necessary because the economic situation is sometimes less stable and difficult to predict.
{"title":"The Effect of Financial Experience and Economic Rationality on The Economic Decision of Household Women in Jambi City Mediated By Economic","authors":"Ahmad Rifki, Cipto Wardoyo, L. Rokhmani","doi":"10.54408/jabter.v2i5.188","DOIUrl":"https://doi.org/10.54408/jabter.v2i5.188","url":null,"abstract":"This study aims to determine the effect of financial experience and economic rationality on the economic decisions of Jambi city housewives mediated by economic literacy. This study uses a quantitative method with a type of explanatory research. The research sample is 379 housewives in the districts of Pelayangan and Danau Teluk. Data analysis uses Structural Equation Modeling (SEM) with smartPLS 3.0 software. The results of the study show 1) Financial Experience Has a Positive and Significant Influence on the Economic Decisions of Housewives, 2) Economic Rationality Has No Influence and is Not Significant on the Economic Decisions of Housewives, 3) Economic Literacy Has a Positive and Significant Influence on the Economic Decisions of Housewives, 4) Financial Experience Has a Positive and Significant Influence on the Economic Literacy of Housewives, 5) Economic Rationality Has a Positive and Significant Influence on the Economic Literacy of Housewives, 6) Financial Experience Has a Positive and Significant Influence on the Economic Decisions of Housewives Through Economic Literacy as a Mediating Variable, 7) Rationality Economics Has a Positive and Significant Influence on the Economic Decisions of Housewives Through Economic Literacy as a Mediating Variable. The implications of the research: 1) Economic literacy strengthens the effect of financial experience and economic rationality on economic decisions, 2) Housewives need to improve their financial experience, good economic rationality, and economic literacy so they can make the right economic decisions. This increase is necessary because the economic situation is sometimes less stable and difficult to predict.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132786423","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-01DOI: 10.54408/jabter.v2i5.232
Dina Madinah, Hendra Karunia Agustine, Ziyadatul Haida
The implementation of online buying and selling transactions through the shopee marketplace is included in the buying and selling category that is currently in vogue, because indeed the convenience offered is also the various discounts provided, including tempting discount promos including: price discount discounts, cashback, postage discounts and so on. Various methods have been used by some Shopee account users to get these discounts; one way is to have more than one Shopee platform account. The formulation of the problem in this study is how is the practice of having multiple accounts by certain users to get discount promos and what is the review of Islamic law on discounts that are obtained by having multiple accounts on the Shopee platform. The purpose of this study is to find out the practice of having multiple accounts by certain users in order to get discount promos and to find out an overview of Islamic law on discounts that are obtained by having multiple accounts on the shopee platform. The research method used in this study is a qualitative method. The main type of data source taken is in the form of primary data, namely interviews with Shopee account users, and secondary as supporting data obtained from literature studies such as the Al-Qur'an, hadits, books of fiqh, books, previous research, journals and others. Data collection techniques include interviews, observation and documentation. The data analysis technique in this study is a descriptive way of explaining the research problems by describing the events that occurred and using the legal basis to discuss the problems of the study in this research, namely Islamic law. The results of this study are that buying and selling through the shopee platform as well as the discounts provided are permissible in Islam, but the practice of using multiple accounts on the shopee platform is a sharia violation because this practice is included in the tadlis category and also violates the ethics of honesty in buying and selling.
{"title":"Islamic Law Review of Discounts Obtained by Having Multiple Accounts on The Shopee Platform","authors":"Dina Madinah, Hendra Karunia Agustine, Ziyadatul Haida","doi":"10.54408/jabter.v2i5.232","DOIUrl":"https://doi.org/10.54408/jabter.v2i5.232","url":null,"abstract":"The implementation of online buying and selling transactions through the shopee marketplace is included in the buying and selling category that is currently in vogue, because indeed the convenience offered is also the various discounts provided, including tempting discount promos including: price discount discounts, cashback, postage discounts and so on. Various methods have been used by some Shopee account users to get these discounts; one way is to have more than one Shopee platform account. The formulation of the problem in this study is how is the practice of having multiple accounts by certain users to get discount promos and what is the review of Islamic law on discounts that are obtained by having multiple accounts on the Shopee platform. The purpose of this study is to find out the practice of having multiple accounts by certain users in order to get discount promos and to find out an overview of Islamic law on discounts that are obtained by having multiple accounts on the shopee platform. The research method used in this study is a qualitative method. The main type of data source taken is in the form of primary data, namely interviews with Shopee account users, and secondary as supporting data obtained from literature studies such as the Al-Qur'an, hadits, books of fiqh, books, previous research, journals and others. Data collection techniques include interviews, observation and documentation. The data analysis technique in this study is a descriptive way of explaining the research problems by describing the events that occurred and using the legal basis to discuss the problems of the study in this research, namely Islamic law. The results of this study are that buying and selling through the shopee platform as well as the discounts provided are permissible in Islam, but the practice of using multiple accounts on the shopee platform is a sharia violation because this practice is included in the tadlis category and also violates the ethics of honesty in buying and selling.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134019113","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-01DOI: 10.54408/jabter.v2i5.189
Fauji Sanusi
This study investigates whether profitability contribute to increase stock returns. Further, current study also examines the mediating role of firm’s capital structure on the relationship. Using 14 companies with 126 firm-years observations from listed manufacturing industry from 2009-2017 and rely on path analysis, this study finds that profitability has a significant positive effect on stock returns, but it has no significant effect on DER. In addition, we also evidence that DER has no significant effect on stock return. Therefore, current study document the importance of profitability to create the best market performance without rely heavily on capital structure. The implication of this study is that it is essential for managers to create a sustainable profitability which has possibility to effect firm performance, as the performance may affect capital market perception through the stock price.
{"title":"Profitability and Stock Return: Does Capital Structure Mediating This Association?","authors":"Fauji Sanusi","doi":"10.54408/jabter.v2i5.189","DOIUrl":"https://doi.org/10.54408/jabter.v2i5.189","url":null,"abstract":"This study investigates whether profitability contribute to increase stock returns. Further, current study also examines the mediating role of firm’s capital structure on the relationship. Using 14 companies with 126 firm-years observations from listed manufacturing industry from 2009-2017 and rely on path analysis, this study finds that profitability has a significant positive effect on stock returns, but it has no significant effect on DER. In addition, we also evidence that DER has no significant effect on stock return. Therefore, current study document the importance of profitability to create the best market performance without rely heavily on capital structure. The implication of this study is that it is essential for managers to create a sustainable profitability which has possibility to effect firm performance, as the performance may affect capital market perception through the stock price.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126365990","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-01DOI: 10.54408/jabter.v2i5.214
Kurniasih Dwi Astuti, Hesti Fatmawati, Windu Mulyasari, R. Zulfikar
This study aims to determine the effect of Company Ownership Structure on Profit Informative with Earnings Opacity as an intervening variable. The company's ownership structure is measured by looking at the percentage of ownership of the controlling shareholders with ownership above 50%. Earnings informativeness is measured by earnings response coefficient (ERC). Meanwhile, earnings opacity is proxied by earnings smoothing as measured using the Eckel index. The research population includes manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample selection method used was purposive sampling and 27 companies were selected with a total sample of 135 research data. The analysis technique used is multiple linear regression with SPSS version 25 software and path analysis with the help of an online sobel calculator. The results of this study indicate that the disclosure of Company Ownership Structure has a direct and significant negative effect on Profit Informativeness. Earnings opacity does not act as a mediator between the influence of Company Ownership Structure on Profit Informativeness.
{"title":"The Effect of Company Ownership Structure on Profit Information with Earnings Opacity as An Intervening Variable","authors":"Kurniasih Dwi Astuti, Hesti Fatmawati, Windu Mulyasari, R. Zulfikar","doi":"10.54408/jabter.v2i5.214","DOIUrl":"https://doi.org/10.54408/jabter.v2i5.214","url":null,"abstract":"This study aims to determine the effect of Company Ownership Structure on Profit Informative with Earnings Opacity as an intervening variable. The company's ownership structure is measured by looking at the percentage of ownership of the controlling shareholders with ownership above 50%. Earnings informativeness is measured by earnings response coefficient (ERC). Meanwhile, earnings opacity is proxied by earnings smoothing as measured using the Eckel index. The research population includes manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample selection method used was purposive sampling and 27 companies were selected with a total sample of 135 research data. The analysis technique used is multiple linear regression with SPSS version 25 software and path analysis with the help of an online sobel calculator. The results of this study indicate that the disclosure of Company Ownership Structure has a direct and significant negative effect on Profit Informativeness. Earnings opacity does not act as a mediator between the influence of Company Ownership Structure on Profit Informativeness.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"437 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122432754","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-01DOI: 10.54408/jabter.v2i5.209
Rezeqi Dewi Ratna Swari, Ina Indriana, Mazda Eko Sri Tjahjono
This study aims to determine the effect of firm size, liquidity, and leverage on going concern opinion with firm value as a consequent variable. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling method used is purposive sampling. The analysis technique used is logistic regression and simple regression. The results of this study indicate that firm size has no significant effect on going-concern audit opinion, liquidity and profitability have a significant effect on going-concern audit opinion, and going-concern audit opinion has no significant effect on firm value.
{"title":"The Effect of Firm Size, Liquidity, and Leverage on Going Concern Audit Opinion with Firm Value as a Consequent Variable","authors":"Rezeqi Dewi Ratna Swari, Ina Indriana, Mazda Eko Sri Tjahjono","doi":"10.54408/jabter.v2i5.209","DOIUrl":"https://doi.org/10.54408/jabter.v2i5.209","url":null,"abstract":"This study aims to determine the effect of firm size, liquidity, and leverage on going concern opinion with firm value as a consequent variable. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling method used is purposive sampling. The analysis technique used is logistic regression and simple regression. The results of this study indicate that firm size has no significant effect on going-concern audit opinion, liquidity and profitability have a significant effect on going-concern audit opinion, and going-concern audit opinion has no significant effect on firm value.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"104 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133738597","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-01DOI: 10.54408/jabter.v2i5.197
Lisa Arisa, Diah Yuningsih
The aim of this study is to describe procedure of planning and preparation operational budget on investment department in Serang City. The method used in this research is a qualitative descriptive research method. The techniques used in data collection where the data sources obtained are primary and secondary data. Serang City Investment and One-Stop Integrated Services Service As an institution or agency engaged in licensing and services, it really needs budget planning procedures, with budget planning procedures it can help minimize the occurrence of a budget preparation at the One-Stop Investment and Services Office of Serang City From the results of the discussion, the Regional Apparatus Organizational Budget Planning Procedure Case Study at the Serang City Investment and One-Stop Service Office is in accordance with established procedures so that it runs well and according to procedures.
{"title":"Planning and Preparation of The Operational Budget of The Investment Service Department","authors":"Lisa Arisa, Diah Yuningsih","doi":"10.54408/jabter.v2i5.197","DOIUrl":"https://doi.org/10.54408/jabter.v2i5.197","url":null,"abstract":"The aim of this study is to describe procedure of planning and preparation operational budget on investment department in Serang City. The method used in this research is a qualitative descriptive research method. The techniques used in data collection where the data sources obtained are primary and secondary data. Serang City Investment and One-Stop Integrated Services Service As an institution or agency engaged in licensing and services, it really needs budget planning procedures, with budget planning procedures it can help minimize the occurrence of a budget preparation at the One-Stop Investment and Services Office of Serang City From the results of the discussion, the Regional Apparatus Organizational Budget Planning Procedure Case Study at the Serang City Investment and One-Stop Service Office is in accordance with established procedures so that it runs well and according to procedures.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128664794","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-01DOI: 10.54408/jabter.v2i5.201
Ahmad Rifki, W. Wahjoedi
The purpose of this study is to determine the level of economic literacy of Malang State University students. This research is quantitative research with a survey type. The research sample is 80 students from class 2021 who had taken microeconomics and macroeconomics courses. The results of this study indicate that the level of economic literacy of Economics Education students at the State University of Malang is categorized as moderate with a value of 61.13% (60-79%). The total percentage of correct answers from students or respondents with the most correct answers amounted to 56.25% with a total of 45 students in the moderate category. Furthermore, the correct answer with a percentage of 36.25% with a total of 29 students in the low category. While the high category was 6 students with a percentage of 7.5%. The implication of this research is that students need to increase their knowledge and understanding of the economy. This is because supporting their competition and economic literacy greatly affects several aspects of student life. In addition, economic literacy is also needed to make the right economic decisions in everyday life.
{"title":"Analysis of Student Economic Literacy Levels Malang State University","authors":"Ahmad Rifki, W. Wahjoedi","doi":"10.54408/jabter.v2i5.201","DOIUrl":"https://doi.org/10.54408/jabter.v2i5.201","url":null,"abstract":"The purpose of this study is to determine the level of economic literacy of Malang State University students. This research is quantitative research with a survey type. The research sample is 80 students from class 2021 who had taken microeconomics and macroeconomics courses. The results of this study indicate that the level of economic literacy of Economics Education students at the State University of Malang is categorized as moderate with a value of 61.13% (60-79%). The total percentage of correct answers from students or respondents with the most correct answers amounted to 56.25% with a total of 45 students in the moderate category. Furthermore, the correct answer with a percentage of 36.25% with a total of 29 students in the low category. While the high category was 6 students with a percentage of 7.5%. The implication of this research is that students need to increase their knowledge and understanding of the economy. This is because supporting their competition and economic literacy greatly affects several aspects of student life. In addition, economic literacy is also needed to make the right economic decisions in everyday life.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133844415","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-30DOI: 10.54408/jabter.v2i4.186
Fauji Sanusi, A. Annisa, Enok Nurhayati, Y. Januarsi
This study aims to investigate (1) The Effect of Leverage on Profit management; and (2) The Effect of Sales Growth on Profit management. (3) The effect of leverage on profit management with good corporate governance as a moderating variable; (4) The influence of sales growth on profit management with good corporate governance as a moderating variable. This study focused on consumer goods businesses listed on the Indonesia Stock Exchange between 2016 and 2020. Purposive sampling is employed as the sampling method, with 26 companies serving as the research sample. The panel data regression model with the Common Effect Model (CEM) approach is used in this study for hypothesis testing, and the Moderated Regression Analysis (MRA) model is used for evaluating the moderating variable. The EViews application version 12 is used to analyze the data from both models. The findings indicate that leverage has a strong favorable impact on profit management. While Sales Growth has no discernible impact on Profit management. Meanwhile, while good corporate governance can moderate the impact of leverage on profit management, good corporate governance cannot moderate the impact of sales growth on profit management. This study includes corporate governance variable as this inclusion become originality from currepaper. The implication is of this study is firm’s debt structure and the quality of firm’s governance play essential contribution on how management create better performance.
{"title":"Leverage, Sales Growth and Profit Management: Does Corporate Governance Matter?","authors":"Fauji Sanusi, A. Annisa, Enok Nurhayati, Y. Januarsi","doi":"10.54408/jabter.v2i4.186","DOIUrl":"https://doi.org/10.54408/jabter.v2i4.186","url":null,"abstract":"This study aims to investigate (1) The Effect of Leverage on Profit management; and (2) The Effect of Sales Growth on Profit management. (3) The effect of leverage on profit management with good corporate governance as a moderating variable; (4) The influence of sales growth on profit management with good corporate governance as a moderating variable. This study focused on consumer goods businesses listed on the Indonesia Stock Exchange between 2016 and 2020. Purposive sampling is employed as the sampling method, with 26 companies serving as the research sample. The panel data regression model with the Common Effect Model (CEM) approach is used in this study for hypothesis testing, and the Moderated Regression Analysis (MRA) model is used for evaluating the moderating variable. The EViews application version 12 is used to analyze the data from both models. The findings indicate that leverage has a strong favorable impact on profit management. While Sales Growth has no discernible impact on Profit management. Meanwhile, while good corporate governance can moderate the impact of leverage on profit management, good corporate governance cannot moderate the impact of sales growth on profit management. This study includes corporate governance variable as this inclusion become originality from currepaper. The implication is of this study is firm’s debt structure and the quality of firm’s governance play essential contribution on how management create better performance.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114947625","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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