The purpose of this study was to analyze the effect of audit quality and audit committee on earnings management. The research population is manufacturing companies indexed on the Indonesia Stock Exchange (BEI) in the 2017-2019 period. The sample selection method used was purposive sampling. From population of 180 manufacturing companies, and by selecting certain criteria, a sample of 72 manufacturing companies was obtained. Hypothesis testing is performed using multiple linear regression using statistical software SPSS Version 26. The results of this study confirm that partially, audit quality affects earnings management and audit committee also affects earnings management. Then, hypothesis testing is also carried out simultaneously, and the result is that the quality of the audit and audit committee also affects earnings management. The practical implication of this research is that the quality of the audit and the audit committee can be a reference for investors that can be used as material for consideration in making decisions when investing in potential companies.
本研究的目的是分析审计质量和审计委员会对盈余管理的影响。研究对象是2017-2019年期间在印度尼西亚证券交易所(BEI)指数的制造业公司。样本选择方法为目的抽样。从180家制造业企业中，通过选择一定的标准，得到了72家制造业企业的样本。假设检验使用多元线性回归使用统计软件SPSS Version 26进行。本研究的结果部分证实了审计质量影响盈余管理，审计委员会也影响盈余管理。然后，同时进行假设检验，结果表明审计和审计委员会的质量也会影响盈余管理。本研究的实际意义在于，审计和审计委员会的质量可以为投资者在投资潜在公司时提供参考，作为决策的考虑材料。
{"title":"Good Corporate Governance and Earnings Management in Indonesia","authors":"I. Sofia, V. Dasmaran","doi":"10.52238/IDEB.V2I1.31","DOIUrl":"https://doi.org/10.52238/IDEB.V2I1.31","url":null,"abstract":"The purpose of this study was to analyze the effect of audit quality and audit committee on earnings management. The research population is manufacturing companies indexed on the Indonesia Stock Exchange (BEI) in the 2017-2019 period. The sample selection method used was purposive sampling. From population of 180 manufacturing companies, and by selecting certain criteria, a sample of 72 manufacturing companies was obtained. Hypothesis testing is performed using multiple linear regression using statistical software SPSS Version 26. The results of this study confirm that partially, audit quality affects earnings management and audit committee also affects earnings management. Then, hypothesis testing is also carried out simultaneously, and the result is that the quality of the audit and audit committee also affects earnings management. The practical implication of this research is that the quality of the audit and the audit committee can be a reference for investors that can be used as material for consideration in making decisions when investing in potential companies.","PeriodicalId":443201,"journal":{"name":"International Journal of Digital Entrepreneurship and Business","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130965689","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}
To formulate aggressive marketing strategies, the quality of service and marketing communication tools must provide a meaningful and consistent message. Service quality is gaining substantial respect in service marketing literature and higher education services. Aggressive marketing strategies among private universities have enabled these institutes to become marketing-oriented as students are considered consumers, therefore universities can expand their marketing efforts through improved service quality and consistent marketing communication in the form of Integrated Marketing Communication. This paper provides multiple-perspective (staff and student) descriptive analysis in evaluating service quality along with the importance of integrated marketing communication. The data from 34 universities (management perspective) and 5 large-sized universities (student perspective) was collected, analyzed, and compared using meaningful graphs providing significant conclusions. The paper concludes by providing suggestions, to private universities in Indonesia to efficiently and effectively incorporate service quality and integrated marketing communication in their action plans to improve their ranking and services that they promise to provide their current and prospective students.
{"title":"Students and Management Perspective on Service Quality and Integrated Marketing Communication: Descriptive Analysis on Indonesian Private Universities","authors":"J. Rana, Antoni Susanto, Wenny Chandra Mandagie","doi":"10.52238/IDEB.V2I1.30","DOIUrl":"https://doi.org/10.52238/IDEB.V2I1.30","url":null,"abstract":"To formulate aggressive marketing strategies, the quality of service and marketing communication tools must provide a meaningful and consistent message. Service quality is gaining substantial respect in service marketing literature and higher education services. Aggressive marketing strategies among private universities have enabled these institutes to become marketing-oriented as students are considered consumers, therefore universities can expand their marketing efforts through improved service quality and consistent marketing communication in the form of Integrated Marketing Communication. This paper provides multiple-perspective (staff and student) descriptive analysis in evaluating service quality along with the importance of integrated marketing communication. The data from 34 universities (management perspective) and 5 large-sized universities (student perspective) was collected, analyzed, and compared using meaningful graphs providing significant conclusions. The paper concludes by providing suggestions, to private universities in Indonesia to efficiently and effectively incorporate service quality and integrated marketing communication in their action plans to improve their ranking and services that they promise to provide their current and prospective students.","PeriodicalId":443201,"journal":{"name":"International Journal of Digital Entrepreneurship and Business","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133633626","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}
This study aimed to discuss and determine the influence of Country of Origin and Product Quality on Purchase Intention for Huawei Smartphones. The research was conducted in a smartphone retail company at PT. Erafone Artha Retailindo, a branch of Roxy Mas. The research method used is library research by literature studies, scientific journals, and reports. Field research was done by collecting data from research objects through observation, interviews, and questionnaires. The data was collected from 140 visitors, who had not purchased at the Erafone branch in Roxy Mas. The valid sample used in this study amounted to 100 people. To process and analyze the data, this research used SPSS version 25. Based on the results, Country of Origin and Product Quality have a positive and significant effect either partially or simultaneously by 64.4%, on Huawei Smartphone Purchase Intention; the remaining 35.6% is influenced by other factors not covered in this study.
{"title":"The Effect of Country of Origin and Product Quality on Purchase Intention: Case of Huawei Smartphones","authors":"Arjuna Wiwaha, Hendri Budiyanto","doi":"10.52238/IDEB.V2I1.27","DOIUrl":"https://doi.org/10.52238/IDEB.V2I1.27","url":null,"abstract":"This study aimed to discuss and determine the influence of Country of Origin and Product Quality on Purchase Intention for Huawei Smartphones. The research was conducted in a smartphone retail company at PT. Erafone Artha Retailindo, a branch of Roxy Mas. The research method used is library research by literature studies, scientific journals, and reports. Field research was done by collecting data from research objects through observation, interviews, and questionnaires. The data was collected from 140 visitors, who had not purchased at the Erafone branch in Roxy Mas. The valid sample used in this study amounted to 100 people. To process and analyze the data, this research used SPSS version 25. Based on the results, Country of Origin and Product Quality have a positive and significant effect either partially or simultaneously by 64.4%, on Huawei Smartphone Purchase Intention; the remaining 35.6% is influenced by other factors not covered in this study.","PeriodicalId":443201,"journal":{"name":"International Journal of Digital Entrepreneurship and Business","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117038071","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}
Indonesia is a country in southern Asia consisting of many islands and is the 4th largest populated country in the world. The country has one of the best economies in the world since it has been participating in international trade for many years. However, it has had drawbacks that have made it unable to reach the levels of the developed countries in the world. Therefore, it is necessary to study the facts behind the success and the failure of some business ventures. Additionally, the study of strategies by companies to have a competitive advantage in business is fundamental to understanding the situation in the country. The new research will seek to use the available analyses about the same topic to bring about a new understanding. Theories such as McClelland’s locus of control theory can apply in the study to understand the relationship between entrepreneurship and the psychology of people. The paper uses secondary sources review to get information about the topic to propose a solution to the challenges that the companies in the country have been facing towards achieving a competitive returns.
印度尼西亚是一个由许多岛屿组成的南亚国家，是世界上人口第四大的国家。这个国家是世界上最好的经济体之一，因为它多年来一直参与国际贸易。然而，它也有一些缺点，使它无法达到世界发达国家的水平。因此，有必要研究一些企业成功和失败背后的事实。此外，研究公司在商业中获得竞争优势的战略是了解该国情况的基础。新的研究将寻求利用对同一主题的现有分析来带来新的理解。McClelland的控制点理论(locus of control theory)等理论可以应用于这项研究，以理解企业家精神与人们心理之间的关系。本文使用二手来源审查，以获得有关该主题的信息，以提出解决方案，在该国的公司一直面临着实现有竞争力的回报的挑战。
{"title":"The Psychology and Historical Perspective behind Entrepreneurial and Business Practices in Indonesia","authors":"Muhammad Asif Khan","doi":"10.52238/IDEB.V1I1.16","DOIUrl":"https://doi.org/10.52238/IDEB.V1I1.16","url":null,"abstract":"Indonesia is a country in southern Asia consisting of many islands and is the 4th largest populated country in the world. The country has one of the best economies in the world since it has been participating in international trade for many years. However, it has had drawbacks that have made it unable to reach the levels of the developed countries in the world. Therefore, it is necessary to study the facts behind the success and the failure of some business ventures. Additionally, the study of strategies by companies to have a competitive advantage in business is fundamental to understanding the situation in the country. The new research will seek to use the available analyses about the same topic to bring about a new understanding. Theories such as McClelland’s locus of control theory can apply in the study to understand the relationship between entrepreneurship and the psychology of people. The paper uses secondary sources review to get information about the topic to propose a solution to the challenges that the companies in the country have been facing towards achieving a competitive returns.","PeriodicalId":443201,"journal":{"name":"International Journal of Digital Entrepreneurship and Business","volume":"130 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132148669","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}
Safirah Ramadhaniati, E. Susanti, Arjuna Wiwaha, Isthi Wahyuning Tyas
The determinants of customer satisfaction are service quality and price. Therefore, this study aimed to determine the effects of service quality and price on customer satisfaction. This research was conducted at a Forwarding Company, with a total sample of 78 respondents. Meanwhile, the data analysis method used was descriptive and multiple linear regression using SPSS 25. The results showed that service quality and price has a significant effect on customer satisfaction with a determination coefficient of 50%. Meanwhile, the remaining 50% is influenced by other variables, which have been widely studied. However, research in forwarding service companies is rarely conducted.
{"title":"Effect of Service Quality and Price on Customer Satisfaction","authors":"Safirah Ramadhaniati, E. Susanti, Arjuna Wiwaha, Isthi Wahyuning Tyas","doi":"10.52238/IDEB.V1I1.20","DOIUrl":"https://doi.org/10.52238/IDEB.V1I1.20","url":null,"abstract":"The determinants of customer satisfaction are service quality and price. Therefore, this study aimed to determine the effects of service quality and price on customer satisfaction. This research was conducted at a Forwarding Company, with a total sample of 78 respondents. Meanwhile, the data analysis method used was descriptive and multiple linear regression using SPSS 25. The results showed that service quality and price has a significant effect on customer satisfaction with a determination coefficient of 50%. Meanwhile, the remaining 50% is influenced by other variables, which have been widely studied. However, research in forwarding service companies is rarely conducted.","PeriodicalId":443201,"journal":{"name":"International Journal of Digital Entrepreneurship and Business","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132389660","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}
William Rudy Soegiharto, Liana Rahardja, Kaswandi Zainal, Wenny Chandra Mandagie
This study aims to determine the relationship of auditor’s independency, work experience, professional competence and audit accountability on audit quality through a survey conducted in five branches of the Public Accountant Firm Doli, Bambang, Sulistiyanto, Dadang & Ali (CPA FIRM DBSDA), based in Bandung, Malang, Central Jakarta, West Jakarta and South Jakarta. The population is permanent employees who have worked for at least one year in five DBSDA CPA FIRM branches and have completed a Bachelor of Education. The research sample consisted of 38 employees who responded to the distributed questionnaire. The results showed that independence, work experience, professional competence and audit accountability have a positive influence on audit quality. Through the partial testing, we find that auditors’ independency, work experience, professional competency, and accountability have a positive effect on audit quality. The practical implications of the results of the study are: (1) audit work is to be carried out by experienced auditors who have adequate knowledge, (2) senior auditors need to supervise junior auditors in conducting audits and examine work performed by junior auditors, and (3) auditors need to maintain auditor independence to ensure that auditor independence is not influenced by the client.
{"title":"Predictors of Audit Quality: An Empirical Model","authors":"William Rudy Soegiharto, Liana Rahardja, Kaswandi Zainal, Wenny Chandra Mandagie","doi":"10.52238/IDEB.V1I1.12","DOIUrl":"https://doi.org/10.52238/IDEB.V1I1.12","url":null,"abstract":"This study aims to determine the relationship of auditor’s independency, work experience, professional competence and audit accountability on audit quality through a survey conducted in five branches of the Public Accountant Firm Doli, Bambang, Sulistiyanto, Dadang & Ali (CPA FIRM DBSDA), based in Bandung, Malang, Central Jakarta, West Jakarta and South Jakarta. The population is permanent employees who have worked for at least one year in five DBSDA CPA FIRM branches and have completed a Bachelor of Education. The research sample consisted of 38 employees who responded to the distributed questionnaire. The results showed that independence, work experience, professional competence and audit accountability have a positive influence on audit quality. Through the partial testing, we find that auditors’ independency, work experience, professional competency, and accountability have a positive effect on audit quality. The practical implications of the results of the study are: (1) audit work is to be carried out by experienced auditors who have adequate knowledge, (2) senior auditors need to supervise junior auditors in conducting audits and examine work performed by junior auditors, and (3) auditors need to maintain auditor independence to ensure that auditor independence is not influenced by the client.","PeriodicalId":443201,"journal":{"name":"International Journal of Digital Entrepreneurship and Business","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128406510","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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