InFestasi Jurnal Bisnis dan Akuntansi最新文献

{"title":"FACTORS INFLUENCING PURCHASE DECISIONS ON SOMETHINC PRODUCTS","authors":"Mardah Pristy Andriyani Iskandar, Jenji Gunaedi Argo","doi":"10.34208/jba.v24i1.1151","DOIUrl":"https://doi.org/10.34208/jba.v24i1.1151","url":null,"abstract":"This research is a quantitative study using primary data sources and the authors use descriptive and inferential analysis techniques and SmartPLS (Partial Least Square) as a tool used in this study. The purpose of this study is to show whether the purchasing decision variables are influenced by the variables of product quality, brand image, and electronic word of mouth for Somethinc products. And the object of this research is 18 year old women who uses Somethinc products. The sample of data sources in this study was obtained by distributing it to 100 female respondents and the authors chose accidental sampling as the sampling technique used in this study. The results of data processing can be seen that: (1) purchasing decisions can be influenced by product quality (2) purchasing decisions can also be influenced by brand image (3) purchasing decisions can also be influenced by electronic word of mouth.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89469922","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}

{"title":"FACTORS AFFECTING EARNINGS QUALITY","authors":"Alvin Alvin, Yulius Kurnia Susanto","doi":"10.34208/jba.v24i1.1401","DOIUrl":"https://doi.org/10.34208/jba.v24i1.1401","url":null,"abstract":"The research aims to obtain empirical evidence about factors that affect earnings quality, particularly, the influence of auditor size, audit tenure, audit specialization, firm size, audit committee, leverage, investment opportunity set (IOS), growth opportunity, managerial ownership, and institutional ownership on earnings quality. The population used in this research are all manufacturing companies that are listed in Indonesia Stock Exchange from 2014-2020 and use purposive sampling as the sampling method. Through this method, forty-five (45) manufacturing companies fit with the sampling criteria and chosen as the sample with a total of 135 data. This research uses multiple regression method to analyse the data. The results of multiple regressions show that auditor size, audit tenure, audit specialization, firm size, and leverage have an effect on earnings quality, while the other 5 variables, which are investment opportunity set (IOS), growth opportunity, managerial ownership, and institutional ownership has no effect on earnings quality. Audit specialization has positive effect on earnings quality as those auditors will have deeper understanding regarding the industry, enabling them to better ensure earnings is of high quality.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82989546","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}

{"title":"PERAN EARNINGS MANAGEMENT DALAM MEMODERASI CORPORATE SOCIAL RESPONSIBILITY DAN FINANCIAL PERFORMANCE","authors":"Siti Nurkholifah Bunadi, Tarjo Tarjo","doi":"10.34208/jba.v24i1.1158","DOIUrl":"https://doi.org/10.34208/jba.v24i1.1158","url":null,"abstract":"The purpose of this study is to examine the effect of CSR on financial performance and the effect of earnings management on moderating the relationship between CSR and financial performance. Financial performance variable is proxied using Tobin's Q and ROA. Discretionary accruals with the Modified Jones model are used as a proxy for earnings management practices. The researcher uses secondary data from the company's annual report for the 2015-2019 period. Research with the population of all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. Purposive sampling method is used to determine sample of this data research, and that obtained 68 companies. Hypothesis test of this research is Partial Least Square (PLS) on SmartPLS 3.0. The results of this research indicate that CSR has no effect on financial performance. Analysis with moderating variables shows that earnings management moderates the influence of CSR on financial performance and has a significant negative effect. Testing of control variables proves that firm size and firm age have a positive and significant effect on financial performance","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83425842","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}

{"title":"THE EFFECT OF EARNINGS PERSISTENCE, SYSTEMATIC RISK, AND CONSERVATISM ON EARNINGS RESPONSE COEFFICIENT","authors":"Noviola Suhandi, Paulina Sutrisno","doi":"10.34208/jba.v24i1.972","DOIUrl":"https://doi.org/10.34208/jba.v24i1.972","url":null,"abstract":"The purpose of this study is to empirically examine the factors that affect the earnings response coefficient. This study uses independent variables earnings persistence, company growth, systematic risk, capital structure, profitability, conservatism and earnings response coefficient (ERC) as the dependent variable. The study was conducted on 43 manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019 which were obtained using purposive sampling method. Samples and data were tested and analyzed using multiple regression methods. The results of this study indicate that company growth has a negative effect on earnings response coefficient. While earnings persistence, systematic risk, capital structure, profitability, and conservatism have no effect on earnings response coefficient.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73303491","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}

{"title":"FUNGSI INTERNAL AUDIT DAN MANAJEMEN RISIKO PERUSAHAAN: SEBUAH TINJAUAN LITERATUR","authors":"Balqis Nagita Fillia Zunaedi, Hayyu Rachma Annisa, M. Dewi","doi":"10.34208/jba.v24i1.1159","DOIUrl":"https://doi.org/10.34208/jba.v24i1.1159","url":null,"abstract":"In this qualitative study, it became clear that an evolution towards a higher level of risk-based auditing is absolutely necessary, if internal auditors are to play an important role in risk management. The implementation of effective risk management is the key to the success of a company. This article aims to provide a literature review related to the role of the internal auditor function in carrying out effective and efficient risk management. The explanation of this article can add to the literature related to the role of internal auditors in implementing corporate risk management and can assist company management in selecting internal auditors so that company goals can be achieved. Thus, the company can have an optimal level of risk according to the company's risk appetite. Internal auditors are also required to uphold the professional standards of internal audit in carrying out their duties so as to provide the best guarantee for the company.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78827461","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}

{"title":"MOTOLIANGO SEBAGAI WUJUD AKUNTANSI DI UPACARA TOLOBALANGO GORONTALO","authors":"M. Thalib","doi":"10.34208/jba.v24i1.1051","DOIUrl":"https://doi.org/10.34208/jba.v24i1.1051","url":null,"abstract":"The purpose of this study is to understand accounting practices at the tolobalango ceremony. This research comes from concerns about the adoption, learning, and implementation of accounting which is not from Indonesia. This condition is getting worse with the lack of accounting studies based on national cultural themes. This situation has potential to eliminate accounting practices that are required by the values of local wisdom. Therefore, this research seeks to explore, formulate, and preserve accounting practices that live in the spirit of the nation's wealth values. This study uses an Islamic paradigm with an Islamic ethnomethodology approach. The results of the study find three ways in which the people of Gorontalo practiced accounting; firstly receiving wages; secondly receive dowry, wedding expenses, and consumption costs; the third record accounting in memory. These are based on the spirit of local wisdom in the form of sincerity (ihilasi), trustship (amana:ti), and trust (paracaya). This spirits are essentially a manifestation of love (motoliango) both among others and also to the Creator (God).","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82570369","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}

{"title":"FACTORS AFFECTING BRAND LOYALTY ON IMPORTED INSTANT NOODLES PRODUCTS MEDIATED BY BRAND TRUST","authors":"Andreas Yoshiro Ogawa, Fendy Cuandra","doi":"10.34208/jba.v24i1.1290","DOIUrl":"https://doi.org/10.34208/jba.v24i1.1290","url":null,"abstract":"Imported products that are often favored are instant noodles, there is also an urge to immediately try and buy these products in line with current trends. The research was carried out with the aim of knowing brand loyalty in imported instant noodle products with brand trust as a mediation which was influenced by the variables of brand experience, perceived value, brand association, and brand awareness. The sample of this research is the Millennial/Y/Z generation in Batam City, with a sample of 408 data. Furthermore, the processing of this sample data will utilize the SmartPLS 3.2.9 software. The finding of this study showed that brand loyalty has direct effect by brand experience, perceived value, and brand trust, while brand association and brand awareness were not. The direct test also shows that brand trust is positively and significantly influenced by perceived value, brand association, and brand trust, while brand experience is not. The indirect test results through brand trust only succeeded in mediating brand awareness on brand loyalty, while other variables did not.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79900582","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}

{"title":"PENGARUH BAURAN PROMOSI TERHADAP PROSES KEPUTUSAN PEMBELIAN GOFOOD DI KOTA BANDUNG","authors":"Imanuddin Hasbi, Maya Alda Lestari","doi":"10.34208/jba.v24i1.1045","DOIUrl":"https://doi.org/10.34208/jba.v24i1.1045","url":null,"abstract":"Currently the GoFood food delivery service application is very helpful for consumers, so this food delivery service is a solution in fulfilling these needs. GoFood needs to carry out various promotional strategies to be superior to its competitors who are actively promoting. This study aims to determine the response and how much influence partially the promotion mix on the Gofood purchasing decision process. This istudy uses a quantitative method of descriptive research. And iuse ia Likert scale as a measurement. The sampling technique uses incidental non-probability sampling technique. The population in this study are people who live in Bandung and have used Gofood services, from this population there are 100 samples to be studied. The data analysis technique used in this study is multiple linear regression analysis. The results showed that the promotion mix was in a good category, and the purchase decision process was in a good category. The promotion mix has a significant effect on purchasing decisions. The coefficient of determination test results obtained a value of 61%, while the remaining 39% was influenced by other factors not examined in this study. Based on the results of this study, GoFood should improve and maintain all dimensions of the promotional mix, where each dimension has a significant influence on purchasing decisions.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85384595","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}

{"title":"The Development of Performance Measurement Research Over Three Decades: A Bibliometric Analysis","authors":"D. Agustina","doi":"10.21107/infestasi.v17i2.11830","DOIUrl":"https://doi.org/10.21107/infestasi.v17i2.11830","url":null,"abstract":" This paper provides a systematic literature review in light of performance measurement based on the Scopus database using bibliometric analysis. Performance measurement is a compelling research topic because of its imperativeness in entity success. There is no literature in regard to the analysis of the development of performance measurement research using a bibliometric analysis based on the Scopus database. This paper useful for researchers working in performance measurement research to understand the evolution of the literature and to capture future research opportunities. The core of this research is the development of performance measurement topics over several decades, from 1986-2020 using bibliometric analysis. This paper uses citation/co-citation analysis related to performance measurement to investigate the development of performance measurement research over the last three decades. 1,882 articles are investigated in this bibliometric analysis. This research figures out that performance measurement topics alter every period. The predominating performance measurement topic is benchmarking. This research also indicates that performance measurement-related research increases based on the number of publications and changes of research issues every period. This research can be used as one of the theoretical bases to observe performance measurement-related topics.   Penelitian ini bertujuan meninjau literatur secara sistematis terkait pengukuran kinerja berdasarkan basis data Scopus dengan analisis bibliometrik. Pengukuran kinerja menarik untuk diteliti karena berperan penting dalam kesuksesan suatu entitas. Belum terdapat literatur terkait analisis perkembangan riset pengukuran kinerja menggunakan analisis bibliometrik berdasarkan basis data Scopus. Penelitian ini bermanfaat bagi peneliti yang bekerja di penelitian pengukuran kinerja untuk memahami evolusi literatur dan untuk menangkap peluang penelitian di masa depan. Penelitian ini berfokus pada perkembangan topik terkait pengukuran kinerja yang dibagi menjadi beberapa dekade dari tahun 1986 hingga 2020. Penelitian ini menggunakan analisis kutipan/ko-sitasi terkait dengan pengukuran kinerja untuk menyelidiki perkembangan kinerja penelitian pengukuran selama tiga dekade terakhir. 1.882 artikel diselidiki menggunakan analisis bibliometrik. Penelitian ini menemukan bahwa topik pengukuran kinerja berubah setiap periode. Topik pengukuran kinerja yang mendominasi adalah benchmarking. Penelitian ini juga menunjukkan bahwa penelitian terkait pengukuran kinerja meningkat berdasarkan jumlah publikasi dan perubahan isu penelitian setiap periode. Penelitian ini dapat dijadikan sebagai salah satu landasan teori untuk mengamati topik terkait pengukuran kinerja.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85006035","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}

{"title":"Deteksi Kecurangan Laporan Keuangan Dan Upaya Penanganannya Pada Bank Perkreditan Rakyat","authors":"B. Wicaksono, Bambang Haryadi","doi":"10.21107/infestasi.v17i2.11672","DOIUrl":"https://doi.org/10.21107/infestasi.v17i2.11672","url":null,"abstract":"Penelitian ini dilakukan dengan tujuan untuk memberikan gambaran dalam mendeteksi kecurangan laporan keuangan dengan memperhatikan gejala-gejala (redflags) kecurangan yang muncul serta dapat menjadi masukan pada saat memberikan kebijakan untuk meminimalisir terjadinya fraud pada Bank Perkreditan Rakyat. Penelitian ini menggunakan pendekatan kualitatif dan teknik analisis data menggunakan deskriptif yang mengungkapkan karakteristik yang ada pada situs penelitian. Informan meliputi pimpinan cabang dan masing-masing penyelia unit yang berkaitan. Hasil penelitian menunjukkan bahwa gejala-gejala potensial yang timbul meliputi adanya tekanan yang berlebih dari pimpinan, ketidakefektifan pelaksanaan monitoring, minimnya pemisahan tugas, ketidakpuasaan terhadap pekerjaan yang dimiliki saat ini, perubahan perilaku dan gaya hidup. Hasil temuan redflags kemudian dikeroleasikan dengan teori segitiga kecurangan dan disimpulkan bahwa faktor peluang merupakan faktor yang paling butuh perhatian khusus. Upaya yang dilakukan untuk meminimalisir terjadinya kecurangan dilakukan dengan 2 cara yakni upaya preventif (menjadikan budaya organisasi yang jujur dan meningkatkan kualitas pengendalian internal) serta melakukan upaya represif (memberikan sanksi sesuai peraturan yang berlaku). This study was conducted with the aim of providing an overview in detecting fraudulent financial reports by paying attention to the fraud red flags symptomps that appear and can be used as input when providing policies to minimize the occurrence of fraud in Rural Banks. Informants include branch leaders and each related unit supervisor. This study uses primary data with descriptive qualitative research methods. The results showed that the potential symptoms that arise include changes in behavior and lifestyle, ineffective monitoring implementation, lack of segregation of duties, dissatisfaction with the current job. The findings of red flags were then correlated with the fraud triangle theory and concluded that the opportunity factor is the factor that most needs special attention. Efforts that is used to minimize the occurrence of fraud were done in 2 ways, preventive efforts such as creating an honest organizational culture and improving the quality of internal control. and the repressive efforts be like giving punishment according to applicable regulations.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75334828","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}