Pub Date : 2023-07-07DOI: 10.24912/ijaeb.11.133-140
Hendro Lukman, Fanny Andriani Setiawan, Juni Simina
Tax Return for Individual Taxpayers in Indonesia using e-filing has started since the 2015 tax year which was reported in 2016. The increase in using e-filing showed an increase. However, the increase in Tax Return Reporting for Individual Taxpayers has not shown their compliance in carrying out their obligations, it is seen that reporting is still low compared to those registered, around 56%. This study analyzes the influence of Taxpayer Behavior and Ethics on Taxpayer Compliance. This study is a quantitative study with primary data that obtained through questionnaires, and those were analyzed using the multiple regression method which was processed using PLS Software Version 3. The research subjects were Individual Taxpayers who were registered at the Tax Office in Jakarta and surrounding areas, and had used efiling. The collection of samples during March 2022, collected 55 data from respondents who meet the requirements. The result showed that Taxpayer Ethics had an effect on taxpayer compliance, but Taxpayer Behavior showed the opposite result. The factor with the lowest coefficient of Taxpayer behavior is the perceived lack of tax benefits. Thus, the implications of this study are the Directorate General of Taxes, in this case Section Counseling, Services, and Public Relations (P2Humas) may create counseling programs that explain and provide concrete examples of the benefits of paying taxes, not just only persuading taxpayers to report.
印度尼西亚个人纳税人使用电子申报的纳税申报自2015纳税年度开始，该纳税年度于2016年报告。使用电子申报的人数有所增加。然而，个人纳税人纳税申报的增加并没有显示他们履行义务的合规性，可以看出，与登记的纳税人相比，申报率仍然很低，约为56%。本研究分析了纳税人行为和道德对纳税人合规的影响。本研究是一项定量研究，主要数据通过问卷调查获得，使用多元回归方法进行分析，并使用PLS Software Version 3进行处理。研究对象是在雅加达及周边地区税务局登记并使用申报的个人纳税人。样本收集于2022年3月，从符合要求的受访者中收集了55个数据。结果表明，纳税人道德对纳税人合规有影响，而纳税人行为对纳税人合规有相反的影响。纳税人行为系数最低的因素是税收利益的感知缺失。因此，本研究的启示是，在这种情况下，税务总局咨询、服务和公共关系部门(P2Humas)可以创建咨询项目，解释和提供纳税好处的具体例子，而不仅仅是说服纳税人报告。
{"title":"Factors Affecting Individual Taxpayer Compliance on Tax Return After Using E-Filing","authors":"Hendro Lukman, Fanny Andriani Setiawan, Juni Simina","doi":"10.24912/ijaeb.11.133-140","DOIUrl":"https://doi.org/10.24912/ijaeb.11.133-140","url":null,"abstract":"Tax Return for Individual Taxpayers in Indonesia using e-filing has started since the 2015 tax year which was reported in 2016. The increase in using e-filing showed an increase. However, the increase in Tax Return Reporting for Individual Taxpayers has not shown their compliance in carrying out their obligations, it is seen that reporting is still low compared to those registered, around 56%. This study analyzes the influence of Taxpayer Behavior and Ethics on Taxpayer Compliance. This study is a quantitative study with primary data that obtained through questionnaires, and those were analyzed using the multiple regression method which was processed using PLS Software Version 3. The research subjects were Individual Taxpayers who were registered at the Tax Office in Jakarta and surrounding areas, and had used efiling. The collection of samples during March 2022, collected 55 data from respondents who meet the requirements. The result showed that Taxpayer Ethics had an effect on taxpayer compliance, but Taxpayer Behavior showed the opposite result. The factor with the lowest coefficient of Taxpayer behavior is the perceived lack of tax benefits. Thus, the implications of this study are the Directorate General of Taxes, in this case Section Counseling, Services, and Public Relations (P2Humas) may create counseling programs that explain and provide concrete examples of the benefits of paying taxes, not just only persuading taxpayers to report.","PeriodicalId":367304,"journal":{"name":"International Journal of Application on Economics and Business","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124357631","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 : 2023-07-07DOI: 10.24912/ijaeb.11.283-289
Ferdy Andrian, Kartika Nuringsih
In line with the target of achieving sustainable development goals in 2030, the sustainability issues must be the foundation for building a competitive advantage for the company. Likewise, for micro, small and medium enterprises (MSMEs) to apply sustainability aspects in building sustainable competitive advantages. Therefore, the research objective is to analyze various factors affecting the sustainability of the competitive advantage of MSMEs in West Jakarta. Based on a prior study, three variables were selected, namely eco-innovation, eco-regulation, and green product behavior as determinants for sustainable competitive advantage. As many as 100 MSMEs were selected as respondents using a purposive sampling technique. Data were collected based on a questionnaire with quantitative analysis techniques using structural regression. Data processing using Smart-PLS with the following results: eco-regulation and green product behavior have a significant influence on sustainable competitive advantages. The influence of the formation of competitive advantage by the two variables is well perceived by business actors. Otherwise, eco-innovation has no significant effect on the sustainability of competitive advantage. Therefore, it is necessary to educate MSMEs to foster a sense of eco- innovation among MSMEs to support a green economy which ultimately contributes to the achievement of sustainable development. In the end, the collaboration of three variables as a mechanism to build a sustainable competitive advantage.
{"title":"Fostering The Sense of Eco-Innovation Among Entrepreneurs","authors":"Ferdy Andrian, Kartika Nuringsih","doi":"10.24912/ijaeb.11.283-289","DOIUrl":"https://doi.org/10.24912/ijaeb.11.283-289","url":null,"abstract":"In line with the target of achieving sustainable development goals in 2030, the sustainability issues must be the foundation for building a competitive advantage for the company. Likewise, for micro, small and medium enterprises (MSMEs) to apply sustainability aspects in building sustainable competitive advantages. Therefore, the research objective is to analyze various factors affecting the sustainability of the competitive advantage of MSMEs in West Jakarta. Based on a prior study, three variables were selected, namely eco-innovation, eco-regulation, and green product behavior as determinants for sustainable competitive advantage. As many as 100 MSMEs were selected as respondents using a purposive sampling technique. Data were collected based on a questionnaire with quantitative analysis techniques using structural regression. Data processing using Smart-PLS with the following results: eco-regulation and green product behavior have a significant influence on sustainable competitive advantages. The influence of the formation of competitive advantage by the two variables is well perceived by business actors. Otherwise, eco-innovation has no significant effect on the sustainability of competitive advantage. Therefore, it is necessary to educate MSMEs to foster a sense of eco- innovation among MSMEs to support a green economy which ultimately contributes to the achievement of sustainable development. In the end, the collaboration of three variables as a mechanism to build a sustainable competitive advantage.","PeriodicalId":367304,"journal":{"name":"International Journal of Application on Economics and Business","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114653756","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 : 2023-07-07DOI: 10.24912/ijaeb.11.595-602
Yonathan Reinhard, Maswar Abdi
The goal of the company is to maximize the value of the owner's wealth. The success of the company will be seen through the financial performance. The financial performance is measured through Return on Equity (ROE). According to Du Pont's theory, the company's ROE is influenced by efficiency, effectiveness and financial leverage. The purpose of this study is to determine the effect of efficiency, effectiveness and financial leverage to the performance of public companies. The population in this study are all public companies in the automotive sub-sector between the year of 2016 until 2020 with the sample of 10 automotive companies. This study uses multiple linear regression analysis with the help of EViews 10 software. The results of this study indicate that (1) operational efficiency has a negative and significant effect on company performance, (2) the effectiveness of asset use has a positive and significant effect on company performance, (3) financial leverage has a negative but not significant effect on company performance.
{"title":"The Effect of Efficiency, Effectiveness, and Financial Leverage on The Performance of Public Companies in Automotive Sub-Sector","authors":"Yonathan Reinhard, Maswar Abdi","doi":"10.24912/ijaeb.11.595-602","DOIUrl":"https://doi.org/10.24912/ijaeb.11.595-602","url":null,"abstract":"The goal of the company is to maximize the value of the owner's wealth. The success of the company will be seen through the financial performance. The financial performance is measured through Return on Equity (ROE). According to Du Pont's theory, the company's ROE is influenced by efficiency, effectiveness and financial leverage. The purpose of this study is to determine the effect of efficiency, effectiveness and financial leverage to the performance of public companies. The population in this study are all public companies in the automotive sub-sector between the year of 2016 until 2020 with the sample of 10 automotive companies. This study uses multiple linear regression analysis with the help of EViews 10 software. The results of this study indicate that (1) operational efficiency has a negative and significant effect on company performance, (2) the effectiveness of asset use has a positive and significant effect on company performance, (3) financial leverage has a negative but not significant effect on company performance.","PeriodicalId":367304,"journal":{"name":"International Journal of Application on Economics and Business","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116965996","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 : 2023-07-07DOI: 10.24912/ijaeb.11.191-198
Marcelina Audrina Tiffany, N. N.
The purpose of this study was to examine the effect of social influence, perceived usefulness and financial risk, as well as age-moderated social influence on the behavioural intention in using OVO from Universitas Tarumanagara students. This study uses data collected from 68 respondents. The method used in this study is cross-sectional with a sample selection technique using purposive sampling. The data in this study were obtained by distributing online questionnaires which were then processed using SmartPLS software version 3.3.3. The results of this study are that social influence and perceived usefulness have a positive influence on behavioural intention in using OVO, and age successfully moderates social influence on behavioural intention in using OVO. Meanwhile, financial risk has no effect on behavioural intention in using OVO.
{"title":"The Effect of Social Influence, Perceived Usefulness, and Financial Risk on Intention in Using OVO","authors":"Marcelina Audrina Tiffany, N. N.","doi":"10.24912/ijaeb.11.191-198","DOIUrl":"https://doi.org/10.24912/ijaeb.11.191-198","url":null,"abstract":"The purpose of this study was to examine the effect of social influence, perceived usefulness and financial risk, as well as age-moderated social influence on the behavioural intention in using OVO from Universitas Tarumanagara students. This study uses data collected from 68 respondents. The method used in this study is cross-sectional with a sample selection technique using purposive sampling. The data in this study were obtained by distributing online questionnaires which were then processed using SmartPLS software version 3.3.3. The results of this study are that social influence and perceived usefulness have a positive influence on behavioural intention in using OVO, and age successfully moderates social influence on behavioural intention in using OVO. Meanwhile, financial risk has no effect on behavioural intention in using OVO.","PeriodicalId":367304,"journal":{"name":"International Journal of Application on Economics and Business","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124601034","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 : 2023-07-07DOI: 10.24912/ijaeb.11.393-401
Steffani Nugraha, H. Budiono, H. Wiyanto
The aim of this research is to determine the impact of financial literacy, financial socialization agents, and parental norm on money management of Universitas Tarumanagara students. This study used 163 respondents from the students of the Faculty of Economics and Business, Universitas Tarumanagara. Data collected in this study using a questionnaire. The research design in this study used descriptive research with the sampling technique used non-probability sampling technique, namely convenience sampling. Analysis of the data used is the Structural Equation Model (SEM) using the Smart-PLS version 3.3.5 software as a data analysis tool. The results obtained in this study are financial literacy has a positive and significant impact on money management of Universitas Tarumanagara students, financial socialization agents have a positive and significant impact on money management of Universitas Tarumanagara students, and parental norm has a positive and significant impact on the money management of Universitas Tarumanagara students.
{"title":"The Impact of Financial Literacy, Financial Socialization Agents, and Parental Norm on Money Management of Universitas Tarumanagara Students","authors":"Steffani Nugraha, H. Budiono, H. Wiyanto","doi":"10.24912/ijaeb.11.393-401","DOIUrl":"https://doi.org/10.24912/ijaeb.11.393-401","url":null,"abstract":"The aim of this research is to determine the impact of financial literacy, financial socialization agents, and parental norm on money management of Universitas Tarumanagara students. This study used 163 respondents from the students of the Faculty of Economics and Business, Universitas Tarumanagara. Data collected in this study using a questionnaire. The research design in this study used descriptive research with the sampling technique used non-probability sampling technique, namely convenience sampling. Analysis of the data used is the Structural Equation Model (SEM) using the Smart-PLS version 3.3.5 software as a data analysis tool. The results obtained in this study are financial literacy has a positive and significant impact on money management of Universitas Tarumanagara students, financial socialization agents have a positive and significant impact on money management of Universitas Tarumanagara students, and parental norm has a positive and significant impact on the money management of Universitas Tarumanagara students.","PeriodicalId":367304,"journal":{"name":"International Journal of Application on Economics and Business","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126280596","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 : 2023-07-07DOI: 10.24912/ijaeb.11.588-594
Suwinto Johan
Shariah financing is financing based on Islamic values. Shariah financing must meet several requirements. The shariah financing process must follow the shariah process from start to finish. Financial technology companies also need an ecosystem to grow. Financial technology companies can emulate shariah financing. This study aims to discuss the shariah financing ecosystem that can be studied by financial technology. This research uses qualitative research methods. This study conducted a literature study on shariah financing and financial technology financing. The research concludes that financial technology financing can work with financial technology companies to develop shariah financing. Shariah financing and financial technology financing require an ecosystem. Cooperation of shariah financing and financial technology is one of the best solutions for the development of both financings.
{"title":"What Can Financial Technology Learn from Syariah Finance on Ecosystem: Collaboration","authors":"Suwinto Johan","doi":"10.24912/ijaeb.11.588-594","DOIUrl":"https://doi.org/10.24912/ijaeb.11.588-594","url":null,"abstract":"Shariah financing is financing based on Islamic values. Shariah financing must meet several requirements. The shariah financing process must follow the shariah process from start to finish. Financial technology companies also need an ecosystem to grow. Financial technology companies can emulate shariah financing. This study aims to discuss the shariah financing ecosystem that can be studied by financial technology. This research uses qualitative research methods. This study conducted a literature study on shariah financing and financial technology financing. The research concludes that financial technology financing can work with financial technology companies to develop shariah financing. Shariah financing and financial technology financing require an ecosystem. Cooperation of shariah financing and financial technology is one of the best solutions for the development of both financings.","PeriodicalId":367304,"journal":{"name":"International Journal of Application on Economics and Business","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116681777","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 : 2023-07-07DOI: 10.24912/ijaeb.11.726-732
Y. Yenita, F. I. Dewi, Mario Devotyasto
The influence of a hedonistic lifestyle on the behavior of those visiting tourist attractions during the pandemic turned out to have quite an impact on the level of individual hedonism in several age groups. A hedonistic lifestyle comes from negative emotions that arise from within each individual who has a desire to buy the product or service he likes. Of course, the changes in the impact that occurred in the COVID-19 pandemic have limited the number of visits and reduced costs, causing the behavior of tourists visiting tourist attractions during the COVID-10 pandemic to be very high. This study is qualitative research by conducting interviews with tourists who visit tourist attractions during the pandemic. This study involved six participants who were willing to be interviewed. The data analysis technique uses an interactive model of qualitative data analysis from Miles and Huberman, namely data reduction, data presentation, and conclusion drawing or verification, which are interactively interconnected during and after data collection. This study aims to explore the factors that encourage the emergence of a hedonistic lifestyle in consumer behavior when visiting tourist attractions. One of the factors is the individual's desire to be satisfied in a culinary destination by buying the product or service he likes. Based on the results of the study, the main factor that supports a hedonistic lifestyle is a high enough income so that a person can buy whatever they want without thinking too much. Most of the participants expressed no remorse or coercion in fulfilling these wishes. It's all based on the high needs of life and self-satisfaction.
{"title":"Hedonism Lifestyle on The Behavior of Visiting Tourism Objects During The Covid-19 Pandemic","authors":"Y. Yenita, F. I. Dewi, Mario Devotyasto","doi":"10.24912/ijaeb.11.726-732","DOIUrl":"https://doi.org/10.24912/ijaeb.11.726-732","url":null,"abstract":"The influence of a hedonistic lifestyle on the behavior of those visiting tourist attractions during the pandemic turned out to have quite an impact on the level of individual hedonism in several age groups. A hedonistic lifestyle comes from negative emotions that arise from within each individual who has a desire to buy the product or service he likes. Of course, the changes in the impact that occurred in the COVID-19 pandemic have limited the number of visits and reduced costs, causing the behavior of tourists visiting tourist attractions during the COVID-10 pandemic to be very high. This study is qualitative research by conducting interviews with tourists who visit tourist attractions during the pandemic. This study involved six participants who were willing to be interviewed. The data analysis technique uses an interactive model of qualitative data analysis from Miles and Huberman, namely data reduction, data presentation, and conclusion drawing or verification, which are interactively interconnected during and after data collection. This study aims to explore the factors that encourage the emergence of a hedonistic lifestyle in consumer behavior when visiting tourist attractions. One of the factors is the individual's desire to be satisfied in a culinary destination by buying the product or service he likes. Based on the results of the study, the main factor that supports a hedonistic lifestyle is a high enough income so that a person can buy whatever they want without thinking too much. Most of the participants expressed no remorse or coercion in fulfilling these wishes. It's all based on the high needs of life and self-satisfaction.","PeriodicalId":367304,"journal":{"name":"International Journal of Application on Economics and Business","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122702932","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 : 2023-07-07DOI: 10.24912/ijaeb.11.260-266
Angelica Caroline Dwiputri, Oey Hannes Widjaja, Hadi Cahyadi, Henryanto Wijaya
This research was triggered by educational institutions in Indonesia that are not widely known by people out there. Education is a very common need and demand in children's lives. The purpose of education is to guide all the natural forces that exist in these children, so that they as humans and as members of society can achieve the highest safety and happiness. Education is also a conscious effort to prepare for the role of students in the future through guidance activities, such as counseling, education, and/or training. This study uses Structural Equation Modeling (SEM) to perform data analysis. The research sample consisted of 100 employees in private schools in North Jakarta. The results show that we must pay attention to the empowerment, environment, commitment and performance of employees who work in the field of education so that the future of the nation's children can be better than now.
{"title":"The Effect of Employee Empowerment and Work Environment on Organizational Commitment and Their Impact on Employee Performance","authors":"Angelica Caroline Dwiputri, Oey Hannes Widjaja, Hadi Cahyadi, Henryanto Wijaya","doi":"10.24912/ijaeb.11.260-266","DOIUrl":"https://doi.org/10.24912/ijaeb.11.260-266","url":null,"abstract":"This research was triggered by educational institutions in Indonesia that are not widely known by people out there. Education is a very common need and demand in children's lives. The purpose of education is to guide all the natural forces that exist in these children, so that they as humans and as members of society can achieve the highest safety and happiness. Education is also a conscious effort to prepare for the role of students in the future through guidance activities, such as counseling, education, and/or training. This study uses Structural Equation Modeling (SEM) to perform data analysis. The research sample consisted of 100 employees in private schools in North Jakarta. The results show that we must pay attention to the empowerment, environment, commitment and performance of employees who work in the field of education so that the future of the nation's children can be better than now.","PeriodicalId":367304,"journal":{"name":"International Journal of Application on Economics and Business","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115334186","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}
Rini Tri Hastuti, Augustpaosa Nariman, Joan Ananda
The purpose of my study is to empirically examine the impact of firm size and liqudity on artificial income smoothing practices and to test the capability of institutional ownership in moderating the impact of firm size and liquidity on artificial income smoothing practices. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 – 2020. This study used a purposive sampling technique based on criteria and obtained a sample of 72 observational data with a total of 216 data for three years. The data used are secondary data in the form of financial statements and processed using econometrics views (E-Views) software versi 12. The results showed that firm size had a significant negative impact on income smoothing. Meanwhile, liquidity does not have a significant impact on income smoothing. Institutional ownership cannot moderate the relationship between firm size and liquidity on artificial income smoothing.
{"title":"Analysis of Determinants of Artificial Income Smoothing Among Manufacturing Companies for the Period 2018-2020","authors":"Rini Tri Hastuti, Augustpaosa Nariman, Joan Ananda","doi":"10.24912/ijaeb.11.80-87","DOIUrl":"https://doi.org/10.24912/ijaeb.11.80-87","url":null,"abstract":"The purpose of my study is to empirically examine the impact of firm size and liqudity on artificial income smoothing practices and to test the capability of institutional ownership in moderating the impact of firm size and liquidity on artificial income smoothing practices. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 – 2020. This study used a purposive sampling technique based on criteria and obtained a sample of 72 observational data with a total of 216 data for three years. The data used are secondary data in the form of financial statements and processed using econometrics views (E-Views) software versi 12. The results showed that firm size had a significant negative impact on income smoothing. Meanwhile, liquidity does not have a significant impact on income smoothing. Institutional ownership cannot moderate the relationship between firm size and liquidity on artificial income smoothing.","PeriodicalId":367304,"journal":{"name":"International Journal of Application on Economics and Business","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122654127","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 : 2023-07-07DOI: 10.24912/ijaeb.11.464-471
Sheenia Meilliana, Y. Yanuar
The purpose of this study was to determine the impact of organizational justice on organizational commitment mediated job satisfaction. This research was conducted at XYZ Company by distributing questionnaires via google form with 60 respondents. This study uses the SEM (Structural Equation Modeling) method with SmartPLS software to test the validity and reliability of the analysis The results show that organizational justice has no effect on job satisfaction, organizational justice has a positive and significant impact on organizational commitment, organizational commitment has a positive and significant impact on job satisfaction, and organizational justice has a positive and significant impact on organizational commitment. In addition, the firm will get benefit by how organizational can improve as well as increase job satisfaction. In order to achieve organization goals, company can understand the employee’s job satisfaction.
{"title":"The Effect of Organizational Justice on Job Satisfaction Mediated by Organizational Commitment","authors":"Sheenia Meilliana, Y. Yanuar","doi":"10.24912/ijaeb.11.464-471","DOIUrl":"https://doi.org/10.24912/ijaeb.11.464-471","url":null,"abstract":"The purpose of this study was to determine the impact of organizational justice on organizational commitment mediated job satisfaction. This research was conducted at XYZ Company by distributing questionnaires via google form with 60 respondents. This study uses the SEM (Structural Equation Modeling) method with SmartPLS software to test the validity and reliability of the analysis The results show that organizational justice has no effect on job satisfaction, organizational justice has a positive and significant impact on organizational commitment, organizational commitment has a positive and significant impact on job satisfaction, and organizational justice has a positive and significant impact on organizational commitment. In addition, the firm will get benefit by how organizational can improve as well as increase job satisfaction. In order to achieve organization goals, company can understand the employee’s job satisfaction.","PeriodicalId":367304,"journal":{"name":"International Journal of Application on Economics and Business","volume":"153 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128852725","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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