Jurnal Aplikasi Manajemen最新文献_第2页

GREENING THE TOURISTS: ANALYZING THE DRIVERS OF ENVIRONMENTALLY RESPONSIBLE TOURISM BEHAVIOR 绿化游客:环境责任旅游行为驱动因素分析

Jurnal Aplikasi Manajemen Pub Date : 2023-09-01 DOI: 10.21776/ub.jam.2023.021.03.11

Prasetyo Hadi, Ahmad Johan

{"title":"GREENING THE TOURISTS: ANALYZING THE DRIVERS OF ENVIRONMENTALLY RESPONSIBLE TOURISM BEHAVIOR","authors":"Prasetyo Hadi, Ahmad Johan","doi":"10.21776/ub.jam.2023.021.03.11","DOIUrl":"https://doi.org/10.21776/ub.jam.2023.021.03.11","url":null,"abstract":"The concept of green tourism has started to gain attention since it is seen as a practice that can reduce carbon emissions, environmental degradation, and detrimental impacts on the environment and tourists' activities. As the main actors within the tourism industry, tourists are also encouraged to start to have concerns for the environment when they visit a destination. This study attempts to identify the driving factors of tourists' environmentally responsible behavior by examining how green mindfulness, green knowledge, and individual green value of tourists influence attitudes towards green tourism, which then affect their intention and conduct to participate in green tourism. Through the quantitative method, this study employs a survey administered to 330 respondents who visited tourist destinations in West Java Province, Indonesia. The data obtained is analyzed using Structural Equation Modeling with Partial Least Square (SEM-PLS). Green mindfulness, knowledge, and individual values positively influence tourists' attitudes toward green tourism. Furthermore, attitude toward green tourism leads to the intention to participate in green tourism and eventually to environmentally responsible tourism behavior. This study forms a framework that explains the formation of pro-environmental behavior from visitors who have positive views, perceptions, and values toward the environment. Managers of tourist attractions can look for ways or alternatives to increase green mindfulness, knowledge, and value from tourists. Even though the visitors themselves can own this, the manager can grow it by providing information about green tourism on their website, social media, brochures, or information channels. This study offers new insight into how to boost the environmentally responsible behavior of tourists while visiting tourism destinations by utilizing the extended theory of planned behavior. It sheds light on green tourism from the side of the tourists by establishing the model of green tourists' behavior.","PeriodicalId":32350,"journal":{"name":"Jurnal Aplikasi Manajemen","volume":"142 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135688088","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}

引用次数: 0

THE VALUE OF CATUR PURUSA ARTHA AND ENTREPRENEURSHIP ORIENTATION AS A BASE FOR MAXIMIZING SMEs PERFORMANCE 中小企业绩效最大化的基础——卡特普鲁萨的价值和创业导向

Jurnal Aplikasi Manajemen Pub Date : 2023-09-01 DOI: 10.21776/ub.jam.2023.021.03.10

Ni Made Satya Utami, I Ketut Setia Sapta, Ni Luh Gede Mahayu Dicriyani, I Made Purba Astakoni

{"title":"THE VALUE OF CATUR PURUSA ARTHA AND ENTREPRENEURSHIP ORIENTATION AS A BASE FOR MAXIMIZING SMEs PERFORMANCE","authors":"Ni Made Satya Utami, I Ketut Setia Sapta, Ni Luh Gede Mahayu Dicriyani, I Made Purba Astakoni","doi":"10.21776/ub.jam.2023.021.03.10","DOIUrl":"https://doi.org/10.21776/ub.jam.2023.021.03.10","url":null,"abstract":"Developed countries understand the importance of small and Medium Enterprises (SMEs) in their contribution to economic growth. By using the concept of cultural values Catur Purusa Artha which is the four most important life goals for Balinese people who have Hindu beliefs, should be used as moral guidelines that will affect the business performance of small and Medium Enterprises and entrepreneurship Orientation behavior. This study was conducted to determine and analyze the effect of Entrepreneurship Orientation on the business performance of small and Medium Enterprises and how the role of Entrepreneurship Orientation in mediating the relationship of Catur Purusa Artha with the business performance of small and Medium Enterprises. The population of the study is the owner or managers of small and Medium Enterprises in Bali Province in 2022 amounted to 61,862 SMEs, and of these samples were conducted with the Slovin approach as many as 397 units of SMEs. The data analysis technique is done by the SEM-PLS method. The results found that applying the cultural values of Catur Purusa Artha can have a direct (positive) effect or can increase the business performance of small and Medium Enterprises and Entrepreneurship Orientation. So, doing Entrepreneurship Orientation will also be able to directly affect the performance of small and medium business performance. If doing Entrepreneurship Orientation can also mediate the relationship of Catur Purusa Artha with the business performance of small and Medium Enterprises.","PeriodicalId":32350,"journal":{"name":"Jurnal Aplikasi Manajemen","volume":"2013 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135688081","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}

引用次数: 0

CUSTOMER SATISFACTION AS A MEDIATOR OF PRICE AND SERVICE QUALITY IN SPA'S CUSTOMERS BRAND SWITCHING BEHAVIOR 顾客满意度在spa顾客品牌转换行为中对价格和服务质量的中介作用

Jurnal Aplikasi Manajemen Pub Date : 2023-09-01 DOI: 10.21776/ub.jam.2023.021.03.19

Laila Zulhijja, Surachman Surachman, Sunaryo Sunaryo

{"title":"CUSTOMER SATISFACTION AS A MEDIATOR OF PRICE AND SERVICE QUALITY IN SPA'S CUSTOMERS BRAND SWITCHING BEHAVIOR","authors":"Laila Zulhijja, Surachman Surachman, Sunaryo Sunaryo","doi":"10.21776/ub.jam.2023.021.03.19","DOIUrl":"https://doi.org/10.21776/ub.jam.2023.021.03.19","url":null,"abstract":"This research aimed to identify the effects of customer satisfaction role as mediation of price and service quality to the brand switching on customers of Balqis Spa in Kediri. The research design was explanatory research. The total sample was about 130 respondents through the non-probability sampling method. The method of data collection was a questionnaire. In contrast, the data analysis methods in this research were descriptive analysis and inferential analysis through Partial Least Square (PLS) by exerting the Smart PLS 3.0 version, which aimed to examine the effects simultaneously and the partial effects among variables. The research findings show that the price directly affects the service quality and could directly and significantly affect brand switching. Customer satisfaction could fully mediate the relationship between price and brand switching. Moreover, customer satisfaction could partially mediate between the quality and brand switching for customers of Balqis Spa in Kediri. The future researcher can consider other variables outside the object in this study to increase the accuracy of the model that will be formed.","PeriodicalId":32350,"journal":{"name":"Jurnal Aplikasi Manajemen","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135688083","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}

引用次数: 0

THE IMPACT OF CUSTOMER SATISFACTION, CUSTOMER EXPERIENCE, E-SERVICE QUALITY TO CUSTOMER TRUST IN PURCHASING DIGITAL PRODUCT AT THE MARKETPLACE 客户满意度、客户体验、电子服务质量对客户在市场上购买数字产品信任的影响

Jurnal Aplikasi Manajemen Pub Date : 2023-09-01 DOI: 10.21776/ub.jam.2023.021.03.02

Erwin Halim, Lucyana Claudia, Marylise Hebrard

{"title":"THE IMPACT OF CUSTOMER SATISFACTION, CUSTOMER EXPERIENCE, E-SERVICE QUALITY TO CUSTOMER TRUST IN PURCHASING DIGITAL PRODUCT AT THE MARKETPLACE","authors":"Erwin Halim, Lucyana Claudia, Marylise Hebrard","doi":"10.21776/ub.jam.2023.021.03.02","DOIUrl":"https://doi.org/10.21776/ub.jam.2023.021.03.02","url":null,"abstract":"One of the emerging business model changes is the emergence of the e-commerce industry. E-commerce Company can develop if customers are satisfied and the service quality is also good. The subject of this research is about the impact of Customer Satisfaction, Customer Experience, and Electronic Service Quality on Customer Confidence in Buying Digital Products in Each Marketplace. Therefore, this study aims to analyze whether these variables have a significant effect on customer trust in buying digital products in each marketplace. The sampling technique used in this study was a purposive sampling technique which was selected based on respondents who were willing to fill out a questionnaire and met predetermined sample criteria. The hypothesis proposed in this study was tested using multiple linear regression tests. The results showed that Customer Satisfaction, Customer Experience, Electronic Service Quality have a significantly positive effect on Customer Confidence in Buying Digital Products in Each Marketplace. Marketplace must ensure that customer experience, electronic service quality, and customer satisfaction are met so as to strengthen customer confidence in buying digital products.","PeriodicalId":32350,"journal":{"name":"Jurnal Aplikasi Manajemen","volume":"375 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135687893","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}

引用次数: 0

HOW BRAND TRUST MAKES PRICE AND SERVICE QUALITY SATISFY CUSTOMER INFORMATION TECHNOLOGY 品牌信任如何使价格和服务质量满足客户信息技术需求

Jurnal Aplikasi Manajemen Pub Date : 2023-09-01 DOI: 10.21776/ub.jam.2023.021.03.08

Umbas Krisnanto, Fiksa Atlita Natanugraha

{"title":"HOW BRAND TRUST MAKES PRICE AND SERVICE QUALITY SATISFY CUSTOMER INFORMATION TECHNOLOGY","authors":"Umbas Krisnanto, Fiksa Atlita Natanugraha","doi":"10.21776/ub.jam.2023.021.03.08","DOIUrl":"https://doi.org/10.21776/ub.jam.2023.021.03.08","url":null,"abstract":"Customer satisfaction is an important factor in the success of an institution or company. It causes the firm to strive to provide the best service to its customers to create customer satisfaction. Customer satisfaction can be determined by the customer's perception and experience of the performance of using a product or service that can meet his expectations. Customer satisfaction will be achieved after the customer uses a product or service. The customer's wants and needs can be fulfilled and exceed his expectations. Five main things influence customer satisfaction: product quality, service quality, price, emotional factors, and the ease of obtaining the product or service. This study aims to analyze the effect of service quality, product quality, and price on customer satisfaction with brand trust as a mediating variable in information technology companies. The data in this study were processed using the Smart-PLS version 3 application. This study used a saturated sample of 450 respondents who worked for information technology company partners. Respondents filled out questionnaires using Google Forms. The results partially showed that service quality, product quality, price, and brand trust had significant and positive effects on customer satisfaction, while for the mediating effect, this study found that brand trust was able to mediate the effect of product quality on customer satisfaction but had not been able to mediate the effect between service quality on satisfaction customers and price on customer satisfaction. This research implies that information technology consumers do not buy services or products based on brand trust but on the services or products offered. Further research is needed to strengthen or weaken this phenomenon.","PeriodicalId":32350,"journal":{"name":"Jurnal Aplikasi Manajemen","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135688086","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}

引用次数: 0

EXPLORING THE DYNAMIC INFLUENCE OF PERCEIVED BRAND GLOBALNESS AND LOCALNESS: A CASE STUDY ON HIGH-INVOLVEMENT GOODS 品牌全球化与本土化感知的动态影响:以高介入商品为例

Jurnal Aplikasi Manajemen Pub Date : 2023-09-01 DOI: 10.21776/ub.jam.2023.021.03.14

Abimanyu Tuwuh Sembhodo, Sumiyarto Sumiyarto, Dwi Widiastri, Rushli Fauzan

{"title":"EXPLORING THE DYNAMIC INFLUENCE OF PERCEIVED BRAND GLOBALNESS AND LOCALNESS: A CASE STUDY ON HIGH-INVOLVEMENT GOODS","authors":"Abimanyu Tuwuh Sembhodo, Sumiyarto Sumiyarto, Dwi Widiastri, Rushli Fauzan","doi":"10.21776/ub.jam.2023.021.03.14","DOIUrl":"https://doi.org/10.21776/ub.jam.2023.021.03.14","url":null,"abstract":"This study ventures into unexplored research territory, effectively bridging a considerable knowledge gap surrounding the application of perceived brand globalness and perceived brand localness as branding strategies, particularly concerning high involvement goods in the Indonesian market. Employing a quantitative descriptive research approach, this study utilizes Partial Least Squares-Structural Equation Modeling (PLS-SEM) analysis to unravel its insights. The analysis outcomes divulge that both perceived brand globalness and perceived brand localness wield substantial direct influence on marketing success, as gauged by variables encompassing brand loyalty, positive word of mouth, and willingness to pay a premium price. Remarkably, this influence is more pronounced for brands perceived on a global scale. Intriguingly, the study uncovers brand trust as a pivotal mediator in this connection, exerting a more potent influence compared to the direct relationship. This mediating role proves particularly accentuated for brands perceived as local.The discoveries of this study bear pragmatic implications for local brands, illuminating the efficacy of leveraging perceived brand globalness and perceived brand localness as potent branding strategies, alongside their corresponding influencing factors.","PeriodicalId":32350,"journal":{"name":"Jurnal Aplikasi Manajemen","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135687997","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}

引用次数: 0

THE INTERVENING ROLE OF E-SATISFACTION IN RELATIONSHIPS BETWEEN E-SERVICE QUALITY AND E-LOYALTY: CASE OF BNI MOBILE BANKING IN INDONESIA 电子满意度在电子服务质量与电子忠诚关系中的中介作用:以印尼bni手机银行为例

Jurnal Aplikasi Manajemen Pub Date : 2023-09-01 DOI: 10.21776/ub.jam.2023.021.03.09

Tasya Yesica Utomo, Agus Maolana Hidayat

{"title":"THE INTERVENING ROLE OF E-SATISFACTION IN RELATIONSHIPS BETWEEN E-SERVICE QUALITY AND E-LOYALTY: CASE OF BNI MOBILE BANKING IN INDONESIA","authors":"Tasya Yesica Utomo, Agus Maolana Hidayat","doi":"10.21776/ub.jam.2023.021.03.09","DOIUrl":"https://doi.org/10.21776/ub.jam.2023.021.03.09","url":null,"abstract":"Banking as a financial intermediary institution can play a role in encouraging domestic economic growth which can help develop the economy in various regions. Almost all aspects of life today require various kinds of technological assistance which enables the mobility of capital or investment to be easier, faster and more useful for everyday life due to the rapid development of technology and information. The purpose of this study is to determine the response and influence of E-Service Quality on E-loyalty through E-Satisfaction of BNI Mobile Banking user, either directly or indirectly. The research method used is descriptive and quantitative involving 225 respondents using BNI Mobile Banking in Indonesia. The sampling technique used is non-probability sampling with the type of convenience. Data processing and analysis techniques use PLS-SEM through SmartPLS 3.0 software. Quality of electronic services (in terms of effectiveness, compliance, system availability, privacy, contact, and responsiveness) has a direct impact on e-loyalty and e-satisfaction. E-satisfaction has been shown to aid in the creation of client loyalty as a connection between service quality and consumer satisfaction.","PeriodicalId":32350,"journal":{"name":"Jurnal Aplikasi Manajemen","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135688229","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}

引用次数: 0

THE SYSTEMATIC REVIEW OF EFFECTIVE PERFORMANCE MANAGEMENT SYSTEMS IN ORGANIZATIONS 对组织中有效的绩效管理体系的系统评审

Jurnal Aplikasi Manajemen Pub Date : 2023-06-01 DOI: 10.21776/ub.jam.2023.021.02.04

Dickson Mdhlalose

{"title":"THE SYSTEMATIC REVIEW OF EFFECTIVE PERFORMANCE MANAGEMENT SYSTEMS IN ORGANIZATIONS","authors":"Dickson Mdhlalose","doi":"10.21776/ub.jam.2023.021.02.04","DOIUrl":"https://doi.org/10.21776/ub.jam.2023.021.02.04","url":null,"abstract":"This study aims to determine the impact of Performance Management Systems (PMS) on employee and organizational performance. The researcher utilized exploratory research in the study because the investigation tries to identify known/unknown factors and evaluate established hypotheses. Data was gathered through secondary research methods. Online research was conducted. Secondary information was collected using many online search tools and specialized journals, textbooks, articles in scientific journals, and online sources related to the topic. Establishing an efficient PMS is a difficult task for organizations. There are a variety of PMS tools that exist. The 360-feedback approach is the most suited appraisal method for executing the PMS for employees in an organization. PMS enhances employee performance employees' performance fairly since connections between performance reviews and improved productivity do not hold. Managers' engagement, senior management involvement, and performance feedback are key indicators of PMS's efficacy. The relevance of this research contributes to the current body of knowledge about performance management systems. Organizations would find this study's conclusions valuable and intriguing. Organizations will comprehend the influence of a successful PMS on employee and organizational performance and, as a result, devise effective countermeasures or capitalize on the advantages. This study will bring about novel knowledge of PMS and further provide future research leads. Because of its reliance on secondary sources, this investigation could only include published academic papers that existed when the study was done.","PeriodicalId":32350,"journal":{"name":"Jurnal Aplikasi Manajemen","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48770176","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}

引用次数: 0

TRUST, SATISFACTION, AND LOYALTY OF ISLAMIC BANK CUSTOMERS: ROLE OF RELIGIOSITY 伊斯兰银行客户的信任、满意和忠诚:宗教信仰的作用

Jurnal Aplikasi Manajemen Pub Date : 2023-06-01 DOI: 10.21776/ub.jam.2023.021.02.17

E. Wijaya, A. Junaedi, Luciana Fransisca, Stefani Chandra, S. Suyono

{"title":"TRUST, SATISFACTION, AND LOYALTY OF ISLAMIC BANK CUSTOMERS: ROLE OF RELIGIOSITY","authors":"E. Wijaya, A. Junaedi, Luciana Fransisca, Stefani Chandra, S. Suyono","doi":"10.21776/ub.jam.2023.021.02.17","DOIUrl":"https://doi.org/10.21776/ub.jam.2023.021.02.17","url":null,"abstract":"As one of the largest Muslim countries in the world, Indonesia has an important role in building a Sharia economy. The initial effort that can be made is to strengthen Sharia-based financial services. Currently, several Sharia-based banks are operating in Indonesia. However, the presence of Islamic banking has not been optimal in attracting customers to conduct financial transactions through Islamic banks. One of which is not optimal banking in applying the principle of religiosity in financial transactions. This research aimed to analyze the effect of religiosity on the trust, satisfaction, and loyalty of Islamic bank customers. The research population was all customers of Islamic banks in Pekanbaru City. An accidental sampling technique was used to get the sample of 220 respondents. Data analysis was done using path analysis with the help of the AMOS SEM program. The study's results stated that religiosity has a significant effect on customer trust and loyalty but is not significant on customer satisfaction. Customer trust has a significant effect on customer satisfaction. Customer satisfaction has no significant effect on customer loyalty. Therefore, Islamic banking must introduce and offer Sharia-based financial products to build loyal customers banks. Banks should continue to uphold Islamic teachings in every development of banking products and services to increase the trust, satisfaction, and loyalty of Islamic bank customers. In addition, banks need to retain customers who are already loyal to banks, considering that banking loyalty cannot be formed in a short timeThis research indicates that customer trust and loyalty can be formed if Islamic banks appropriately apply the principles of religious teaching in accordance with Islamic Sharia.","PeriodicalId":32350,"journal":{"name":"Jurnal Aplikasi Manajemen","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45440787","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}

引用次数: 0

DEBT RATIO, RETURN ON ASSET, FIRM SIZE AND EARNINGS MANAGEMENT: AGE MODERATION 负债率、资产回报率、公司规模和盈余管理：年龄调节

Jurnal Aplikasi Manajemen Pub Date : 2023-06-01 DOI: 10.21776/ub.jam.2023.021.02.05

Y. Soesetio, S. Subagyo, Lulu Nurul Istanti, Fadia Zen

{"title":"DEBT RATIO, RETURN ON ASSET, FIRM SIZE AND EARNINGS MANAGEMENT: AGE MODERATION","authors":"Y. Soesetio, S. Subagyo, Lulu Nurul Istanti, Fadia Zen","doi":"10.21776/ub.jam.2023.021.02.05","DOIUrl":"https://doi.org/10.21776/ub.jam.2023.021.02.05","url":null,"abstract":"Earnings management still become a phenomenon both in Indonesia and abroad. Many cases of earnings management practices have occurred and the company's amount of leverage is one of the drivers of earnings management practices. This research aims to examine and describe the relationship between various debt policy, profitability, and company size on earning management moderated by firm age. The selected samples were 102 companies listed on the Indonesia Stock Exchange (IDX) in 2010-2018. The independent variables in this study include DER, bank debt, short-term debt and long-term debt, age, and company size. Earnings management as the dependent variable in this study uses the Modified Jones Model. The results of the regression equation analysis show that all debt policy proxies consistently have a negative and significant effect on earnings management. Furthermore, the company's experience as a proxy for firm age strengthens the relationship between debt policy and earnings management practices. More interestingly, specifically among the three debt policies, bank debt is the policy that is most able to represent the influence on earnings management practices. This indicates that the most effective monitoring of earnings management practices comes from banking institutions. Overall, the profit information shown in financial statements is the product of earnings management, so the level of quality of financial reports is deserving of close inspection and prudence when making decisions based simply on profit information.","PeriodicalId":32350,"journal":{"name":"Jurnal Aplikasi Manajemen","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45593005","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}

引用次数: 0