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THE INFLUENCE OF DIVIDEND POLICY, FIRM SIZE, CAPITAL STRUCTURE, AND CSR ON BANKING COMPANIES’ VALUE 股利政策、公司规模、资本结构和企业社会责任对银行公司价值的影响
Pub Date : 2023-08-06 DOI: 10.24912/ijaeb.v1i2.442-450
Henryanto Wijaya, A. Andy, Levina Febrianty, Christopher Elihu Billy Morgan
The research examined the effect of dividend policy, firm size, capital structure, and Corporate Social Responsibility (CSR) on firm value in Indonesian banking companies listed on the Indonesian Stock Exchange (IDX). Purposive sampling was used to select the sample, and the population for this study was from 2017 to 2020, with 48 data points representing 12 samples of banking companies. According to the findings of this study, firm size and corporate social responsibility (CSR) both have a positive and significant effect on firm value. The dividend policies and capital structure have a small but positive impact on firm value. The descriptive research design was used in this study. This descriptive research aimed to ascertain the existence of one or more variables without comparing them directly and instead of looking for relationships with other variables. The data processing in this study was performed using the Microsoft Excel 2010 program, and the data analysis was performed using Eviews version 11. This study employed a technique known as purposive sampling to select random samples.
本研究考察了股利政策、公司规模、资本结构和企业社会责任(CSR)对印尼证券交易所(IDX)上市银行公司公司价值的影响。采用有目的抽样的方法选择样本,本研究的人口为2017年至2020年,48个数据点代表12家银行公司样本。本研究发现,企业规模和企业社会责任对企业价值都有显著的正向影响。股利政策和资本结构对企业价值的影响虽小但正向。本研究采用描述性研究设计。这种描述性研究旨在确定一个或多个变量的存在,而不是直接比较它们,而不是寻找与其他变量的关系。本研究的数据处理使用Microsoft Excel 2010程序,数据分析使用Eviews version 11。这项研究采用了一种被称为有目的抽样的技术来选择随机样本。
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引用次数: 0
THE EFFECT OF TAX PLANNING ON TAX AVOIDANCE WITH TAX AGGRESSIVENESS AS A MODERATOR IN THE PERIOD BEFORE AND AFTER THE TAX AMNESTY 税收特赦前后税收筹划对避税的影响,并以税收攻击性为调节因子
Pub Date : 2023-08-06 DOI: 10.24912/v1i2.670-680
Felicia Claudianita, Estralita Trisnawati, H. Budiono
The research aims to discover the effect between tax planning, such as permanent difference, temporary difference, and foreign tax-rates differentials moderated by tax aggressiveness on tax avoidance before and after the tax amnesty period. This research obtained from 120 initial samples of companies listed in IDX for 2013-2019 period with purposive sampling method. The result shows that only one research model of permanent difference and tax aggressiveness had a significant negative effect on tax avoidance; some models of temporary difference and tax aggressiveness had a significant positive effect on tax avoidance; three research models of foreign tax-rates differentials had none significant effects on tax avoidance; and only on two models of permanent difference that had not been able moderated by tax aggressiveness towards tax avoidance. Hopefully this research could give advantages on implementing tax planning as an important strategy to consistently provides good signals to the company’s external parties.
本研究旨在探讨税收筹划(如永久差异、临时差异)与外国税率差异(由税收侵略性调节)对税收宽免期前后避税的影响。本研究采用目的抽样方法,选取2013-2019年期间IDX上市公司的120家初始样本。结果表明,只有永久性差异和税收攻击性这一研究模型对避税具有显著的负向影响;暂时性差异模型和税收攻击性模型对避税有显著的正向影响;三种国外税率差异研究模型对避税均无显著影响;而且只有在两种永久性差异的模型上,这种差异无法通过避税的税收侵略性来缓和。希望本研究可以为实施税收筹划作为一项重要战略提供优势,从而始终如一地向公司外部各方提供良好的信号。
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引用次数: 0
BRAND EXPERIENCE, ATTITUDE, AND LOYALTY IN BRAND EQUITY FASHION LUXURY BRAND 对时尚奢侈品牌资产的品牌经验、态度和忠诚度
Pub Date : 2023-08-06 DOI: 10.24912/ijaeb.v1i2.651-669
Esti Mulya Fanandaru, K. Kurniawati, Nofi Wahyuni, Yunita Septiani
Luxury products have become a means of self-actualization in society to show prosperity or wealth. Even so, the consumption of luxury goods is the prerogative of people in the world. There are several studies and research that discuss this luxury item to understand how consumer experiences with brands are either negative or positive, how luxury products affect people's attitudes which ultimately lead to loyalty to product purchases and provide benefits to producers how the product is considered good by the public. The purpose of this paper is to find out how the influence of brand experience, brand attitude, and brand loyalty on brand equity in luxury fashion brands. The research method used in this study is collecting responses from consumers who have at least bought several luxury fashion brands (such as Hermes, Chanel, Yves Saint Laurent, Fendi, and other luxury fashion brands with a minimum of 2 purchases within 2 years. Data were collected from 188 respondents using a questionnaire with a Likert scale. The empirical results show that customer engagement positively encourages brand loyalty.
奢侈品已经成为社会上自我实现的一种手段,用来显示繁荣或财富。即便如此,奢侈品的消费仍然是世界上人们的特权。有几项研究和研究讨论了这个奢侈品,以了解消费者对品牌的体验是消极的还是积极的,奢侈品如何影响人们的态度,最终导致对产品购买的忠诚,并为生产者提供利益,产品如何被公众认为是好的。本文的目的是找出品牌体验、品牌态度和品牌忠诚对奢侈时尚品牌品牌资产的影响。本研究使用的研究方法是收集至少购买过几个奢侈时尚品牌(如Hermes, Chanel, Yves Saint Laurent, Fendi等奢侈时尚品牌)的消费者的反馈,这些消费者在2年内至少购买过2次。从188名受访者中收集数据,使用李克特量表调查问卷。实证结果显示,顾客参与正向促进品牌忠诚。
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引用次数: 0
WISDOM APPRECIATION IN SUSTAINABLE MANAGEMENT THOUGHT: AS GROUNDED THEORY 可持续管理思想中的智慧鉴赏:作为扎根理论
Pub Date : 2023-08-06 DOI: 10.24912/ijaeb.v1i2.805-813
Kartika Nuringsih, H. Budiono, H. Maupa, M. Taba
Along with human civilization, the function of business management has changed. Adaptation is carried out as a form of wisdom in understanding social and environmental issues for becoming a new pillar in building business management sustainability. The qualitative study with a grounded theory approach is carried out to appreciate the thought of wisdom in developing management philosophy and using desk study to analyze data from scientific publications. The result proves that the existence of business management has evolved over the past 100 years from classical, neo-classical, and modern management, even in the era of sustainability. Starting from the industrial revolution 1.0 with the achievement of production efficiency up to 4.0 with speeding of information technology. Although different challenges in each era, the management goal remains the same to manage limited resources in order to meet the various desires of a changing world. Aligning with environmental issues, harmony among social responsibility, and economic growth is needed as the foundation of management philosophy so that a sense of wisdom characterizes the sustainability of current and future business goals. This study serves as a grounded theory to trace the essence of wisdom along the course of classical to modern management thinking that is synergized with sustainable development.
随着人类文明的发展,企业管理的职能发生了变化。适应是一种理解社会和环境问题的智慧形式,成为建立企业管理可持续性的新支柱。采用扎根理论的定性研究方法,欣赏管理哲学发展中的智慧思想,并采用书桌研究方法分析科学出版物中的数据。结果证明,企业管理的存在在过去的100年里经历了从古典、新古典到现代管理的演变,甚至在可持续发展的时代。从工业革命1.0开始,随着信息技术的加速,生产效率达到4.0。虽然每个时代面临不同的挑战,但管理目标是相同的,即管理有限的资源,以满足不断变化的世界的各种需求。与环境问题相一致,社会责任和经济增长之间的和谐应该成为经营哲学的基础,使现在和未来的企业目标具有可持续性的智慧感。本研究为从古典管理思想到与可持续发展相协调的现代管理思想追寻智慧的本质提供了理论依据。
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引用次数: 0
DESIGN MANAGEMENT IN TODAY’S BUSINESS: A REVIEW 当今商业中的设计管理:回顾
Pub Date : 2023-08-06 DOI: 10.24912/v1i2.889-898
M. Mutiara, Agus Irawan, E. S. Marizar
Design is a part of business that cannot be separated from human life today. From business products to service industries, design has been used as part of improving competitive advantage or finding solutions to problems faced. Design can no longer be seen as just an aesthetic companion, but has broader role to play. With the design industry is currently quite in demand, it can be seen in the development of fields in the field of design or jobs that require design. For this reason, design management is indispensable. Management and design are complementary fields in the process. In this initial study research, the researcher wanted to prove the assumption of design management in the business industry, as well as to get an initial model of Design Management. This research is qualitative research by conducting desk-research and a multi-disciplinary approach, which are design and management, through the study of management functions, management strategies, the design process becomes a reference in this research, to become a starting point for Design Management research. The main activity of this research is a literature study of previous research that resulted in an initial model of Design Management.
设计是商业的一部分,与今天的人类生活密不可分。从商业产品到服务行业,设计已经被用作提高竞争优势或寻找问题解决方案的一部分。设计不再仅仅被视为审美的伴侣,而是具有更广泛的作用。随着设计行业目前的需求量相当大,可以看到在设计领域的发展领域或工作岗位都需要设计。因此,设计管理必不可少。在这个过程中,管理和设计是互补的领域。在这个初步的研究中,研究者想要证明设计管理在商业行业中的假设,并得到一个初步的设计管理模型。本研究采用桌式研究和多学科方法进行定性研究,即设计与管理,通过对管理职能、管理策略的研究,使设计过程成为本研究的参考,成为设计管理研究的起点。本研究的主要活动是对先前研究的文献研究,这些研究产生了设计管理的初始模型。
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引用次数: 0
FACTORS AFFECTING FIRM VALUE WITH DIVIDEND POLICY AS MODERATING VARIABLE 以股利政策为调节变量的企业价值影响因素
Pub Date : 2023-08-06 DOI: 10.24912/ijaeb.v1i2.150-161
B. Belinda, Sofia Prima Dewi
The goal of this research is to gather empirical evidence on the impact of profitability, liquidity, leverage, firm growth, firm size, and total assets turnover on firm value in manufacturing companies listed on the Indonesia Stock Exchange between 2017 and 2020, using dividend policy as a moderating variable. The purposive sampling method was utilized and a sample of 40 companies that met the criteria was collected. Secondary data is used in this study, which is subsequently analyzed using Eviews 12 with the Moderated Regression Analysis (MRA). The study's findings show that firm size (SIZE) affected firm value (Tobin’s Q). Firm value (Tobin’s Q) is unaffected by profitability (ROE), liquidity (CR), leverage (DER), firm growth (TAG), and total asset turnover (TATO). The relationship between profitability (ROE) and leverage (DER) on firm value (Tobin's Q) can be moderated by dividend policy (DPR). The relationship between liquidity (CR) and firm growth (TAG) on firm value (Tobin's Q) cannot be moderated by dividend policy (DPR).
本研究的目的是利用股息政策作为调节变量,收集2017年至2020年间在印度尼西亚证券交易所上市的制造业公司的盈利能力、流动性、杠杆、企业成长、企业规模和总资产周转率对公司价值的影响的实证证据。采用目的性抽样方法,选取符合标准的40家企业作为样本。本研究使用二手数据,随后使用Eviews 12和有调节回归分析(MRA)进行分析。研究结果表明,企业规模(size)影响企业价值(Tobin’s Q),企业价值(Tobin’s Q)不受盈利能力(ROE)、流动性(CR)、杠杆率(DER)、企业成长(TAG)和总资产周转率(TATO)的影响。公司价值(托宾Q)的盈利能力(ROE)和杠杆率(DER)之间的关系可以通过股息政策(DPR)来调节。流动性(CR)与企业成长(TAG)在企业价值(托宾Q)上的关系不能被股利政策(DPR)所调节。
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引用次数: 1
THE EFFECT OF BRAND PROMINENCE AND MUSIC INVOLVEMENT ON BRAND RECALL IN MUSIC VIDEO 音乐录影带中品牌知名度与音乐涉入对品牌回忆的影响
Pub Date : 2023-08-06 DOI: 10.24912/v1i2.576-585
Irenia Binardi Wijaya, Cokki Cokki
Research in developing countries is still limited, especially regarding product placement in Korean music. This study aims to determine the effect of brand prominence and music involvement on brand recall. This study used the pre-test and post-test experimental method. The Korean music video, namely "It G Ma", was presented to 55 students. The results showed that participants tended to have a stronger brand recall on prominent product placements when they had known the brand before, and music involvement does not affect brand recall.
在发展中国家的研究仍然有限,特别是关于韩国音乐中的产品植入。本研究旨在探讨品牌显著性与音乐涉入对品牌回忆的影响。本研究采用前测和后测的实验方法。韩国音乐录影带《It G Ma》被颁发给55名学生。结果表明,当参与者之前对该品牌有所了解时,他们对突出的广告植入有更强的品牌记忆,而音乐参与对品牌记忆没有影响。
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引用次数: 0
FACTORS THAT AFFECT FIRM VALUE IN MANUFACTURING FIRMS 影响制造业企业价值的因素
Pub Date : 2023-08-06 DOI: 10.24912/v1i2.871-879
Rhenaldi Natanael Kurniawan, Merry Susanti
This research aims to obtain empirical evidence from the effect of profitability, leverage, liquidity, firm size, and activity ratio on firm value. Totals of 198 observational data originated from 66 manufacturing companies listed on Indonesia Stock Exchange (IDX) throughout 2018-2020. The sampling technique used in this research is purposive sampling. The hypothesis testing method in this research uses the multiple linear regression model. The multiple linear regression model estimation that suits this research is Fixed Effect Model (FEM). The statistical tool used for data processing in this research is EViews 12. This research uses Tobin's Q as a parameter to measure firm value. Based on the outcome of the processed data, profitability, leverage, and firm size all have significant effects on firm value, while liquidity and activity ratio both have insignificant effect on firm value.
本研究旨在从盈利能力、杠杆率、流动性、企业规模和活动比率对企业价值的影响中获得实证证据。2018-2020年期间,共有198个观测数据来自印度尼西亚证券交易所(IDX)上市的66家制造公司。本研究采用的抽样技术是有目的抽样。本研究的假设检验方法采用多元线性回归模型。适合本研究的多元线性回归模型估计是固定效应模型(Fixed Effect model, FEM)。本研究数据处理使用的统计工具是EViews 12。本研究使用Tobin’s Q作为衡量企业价值的参数。从处理数据的结果来看,盈利能力、杠杆率和企业规模对企业价值的影响都是显著的,而流动性和活动性比率对企业价值的影响都不显著。
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引用次数: 0
THE IMPACT OF COVID-19, MARKET CAPITALIZATION, STOCK TRADING VOLUME, AND LARGE-SCALE SOCIAL RESTRICTIONS ON STOCK RETURNS 新冠肺炎疫情、市值、股票交易量、大规模社会限制对股票收益的影响
Pub Date : 2023-08-06 DOI: 10.24912/ijaeb.v1i2.484-497
Tasya Novia Tanjaya, Rousilita Suhendah
The purpose of this research is to determine the effect of Covid-19, market capitalization, stock trading volume and large-scale social restrictions on stock returns. This research uses agriculture companies and property, real estate and building construction companies listed in Indonesian Stock Exchange from March 2, 2020 to December 31, 2020. The Covid-19 measured by growth of positive confirmed cases. The results of research in the agriculture sector show that growth of positive confirmed cases has a negative significant influence on stock return, market capitalization has no significant influence on stock return, stock trading volume and large-scale social restrictions have a positive significant influence on stock return. The results of research in the property, real estate and building construction sector show that growth of positive confirmed cases has no significant influence on stock return, market capitalization has a negative significant influence on stock return, stock trading volume and large-scale social restrictions have a positive significant influence on stock return.
本研究的目的是确定Covid-19、市值、股票交易量和大规模社会限制对股票收益的影响。本研究使用2020年3月2日至2020年12月31日在印尼证券交易所上市的农业公司和房地产、房地产和建筑公司。Covid-19以阳性确诊病例的增长来衡量。农业领域的研究结果表明,阳性确诊病例增长对股票收益有显著负向影响,市值对股票收益无显著影响,股票交易量和大规模社会约束对股票收益有显著正向影响。房地产、房地产和建筑行业的研究结果表明,正确诊病例的增长对股票收益没有显著影响,市值对股票收益有显著负向影响,股票交易量和大规模社会约束对股票收益有显著正向影响。
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引用次数: 0
BUSINESS FEASIBILITY STUDY ON THE DEVELOPMENT OF THE LOCAL FASHION INDUSTRY THROUGH TECHNOLOGY INNOVATION USING KITA LOKAL 利用kita本地技术创新发展本地时装业的商业可行性研究
Pub Date : 2023-08-06 DOI: 10.24912/ijaeb.v1i2.745-757
Septihani Michella Wijaya, Chiara Rizka Yukianti, Livia Johan, A. Wijaya
Kita Lokal is a custom-made clothing service that is equipped with an expedition service, where Kita Lokal uses an application as a consumer intermediary to meet local tailors. Kita Lokal is here as a solution for consumers who want to realize their dream clothes, on the other hand also empowering the talents of local tailors. By using the Business to Consumer model, Kita Lokal presents a fashion quiz containing a number of questions to understand user preferences so that it can be developed in the application, Kita Cart provides history and likes features that can be seen by user followers, Artificial Intelligence (AI) features that can make it easier consumer. Kita Lokal will be the pioneer of applications that provide custom-made and expedition services at the same time as well as presenting an e-commerce platform and fashion community which is realized by increasing support for local fashion, providing outreach services to local fashion producers who do not understand technology, gathering talented local tailors. to change the perception that international brands are better than local brands to be able to compete and even excel in the fashion sector, expand the business market to the national realm, connect consumers with local tailors through the Kita Lokal platform and provide shipping services that make it easier for consumers to receive the results they have received. design with the motto bring life to your design with us.
Kita Lokal是一家定制服装服务公司,它配备了一项探险服务,Kita Lokal使用应用程序作为消费者中介,与当地的裁缝见面。Kita Lokal是为那些想要实现梦想服装的消费者提供的解决方案,另一方面也赋予了当地裁缝的才能。通过使用商业到消费者模型,Kita local提供了一个包含许多问题的时尚测验,以了解用户偏好,以便可以在应用程序中开发,Kita Cart提供了用户关注者可以看到的历史和喜欢功能,人工智能(AI)功能可以使其更容易使用。Kita Lokal将成为同时提供定制和考察服务的应用程序的先驱,并通过增加对当地时尚的支持,为不懂技术的当地时尚生产商提供外展服务,聚集有才华的当地裁缝来实现电子商务平台和时尚社区。改变人们认为国际品牌比本土品牌更有竞争力,甚至在时尚领域脱颖而出的看法,将商业市场扩展到全国,通过Kita local平台将消费者与当地裁缝联系起来,并提供送货服务,使消费者更容易收到他们收到的结果。与我们一起为您的设计带来生命。
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引用次数: 0
期刊
International Journal of Application on Economics and Business
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