INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS最新文献_第3页

Factors Influencing the Digital Literacy Competency of College Students in the Industrial Revolution Era 4.0 工业革命4.0时代影响大学生数字素养能力的因素

INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Pub Date : 2021-11-29 DOI: 10.31258/ijeba.6.2.81-92

Dhian Rosalina, Kartika Yuliari, Dias Setianingsih, Muhammad Rizqi Zati

引用次数: 1

THE EFFECT OF JOB STRESS AND WORK ENVIRONMENT ON TAX AUDITOR PERFORMANCE: MOTIVATION AS A VARIABLE OF MEDIATION 工作压力和工作环境对税务稽核员绩效的影响:动机作为中介变量

INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Pub Date : 2021-06-27 DOI: 10.31258/IJEBA.6.1.31-40

W. Wijaya, Vince Ratnawati, Andreas Andreas

{"title":"THE EFFECT OF JOB STRESS AND WORK ENVIRONMENT ON TAX AUDITOR PERFORMANCE: MOTIVATION AS A VARIABLE OF MEDIATION","authors":"W. Wijaya, Vince Ratnawati, Andreas Andreas","doi":"10.31258/IJEBA.6.1.31-40","DOIUrl":"https://doi.org/10.31258/IJEBA.6.1.31-40","url":null,"abstract":"This study has several objectives, first to analyze the effect of job stress, work environment and motivation on the performance of tax auditors. Second, analyze the effect of job stress, work environment on the motivation. Third, to analyze the effect of job stress and work environment on the performance of tax auditors after being mediated by motivation. Motivation is expected to have an influence on the performance of tax auditors. The population of this research are 166 tax auditors in the Riau General Directorate Regional Office environment as many as 153 people and the sampling method is saturated samples. Data processed is primary data obtained by processing questionnaire data and were analyzed with the help of the Smart PLS Version 3.2.8 program. The results of the study prove that job stress does not affect the performance of the tax auditors. Work environment and motivation positively and significantly affect the performance of tax auditors. Job stress and work environment significantly affect the motivation. The last, that motivation does mediate the relationship between job stress and work environment to the performance of tax auditors.","PeriodicalId":401049,"journal":{"name":"INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133710630","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 Effect of Return on Assets, Firm Size and Risk Management on Firm Value with Good Corporate Governance as a Mediation Variable (Empirical Study of Sharia Commercial Banks 2015-2019) 资产收益率、企业规模和风险管理对企业价值的影响——以良好公司治理为中介变量(2015-2019年伊斯兰商业银行实证研究)

INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Pub Date : 2021-06-27 DOI: 10.31258/IJEBA.6.1.71-82

Eka Purnama Sari, A. Rokhmawati, E. Halim

{"title":"The Effect of Return on Assets, Firm Size and Risk Management on Firm Value with Good Corporate Governance as a Mediation Variable (Empirical Study of Sharia Commercial Banks 2015-2019)","authors":"Eka Purnama Sari, A. Rokhmawati, E. Halim","doi":"10.31258/IJEBA.6.1.71-82","DOIUrl":"https://doi.org/10.31258/IJEBA.6.1.71-82","url":null,"abstract":"The implementation of Good Corporate Governance aims to create added value for all interested parties through improved management performance to increase corporate value and encourage the creation of an efficient, transparent, and following statutory regulations. The research objectives in conducting this research are to analyze and determine the Return on Assets, Company Size, Risk Management, and Good Corporate Governance, which affect the Company's Value through Good Corporate Governance. The results of this study found that return on assets has a significant positive effect on good corporate governance, firm size has a significant positive effect on good corporate governance, risk management has a significant positive effect on good corporate governance, good corporate governance has a significant positive effect on firm value, return on assets has a significant positive effect on firm value. significant positive effect on firm value, firm size has a significant positive effect on firm value, risk management has a significant positive effect on firm value.","PeriodicalId":401049,"journal":{"name":"INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS","volume":"57 5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129343552","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: 1

THE EFFECTS OF EXCHANGE RATE AND INTEREST SENSITIVITY, MANAGERIAL OWNERSHIP, AND INSTITUTIONAL OWNERSHIP ON FINANCIAL DISTRESS 汇率和利率敏感性、管理层所有权和机构所有权对财务困境的影响

INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Pub Date : 2021-06-27 DOI: 10.31258/IJEBA.6.1.61-70

Zumaira Refni, Haryetti Haryetti, A. F. Fathoni

{"title":"THE EFFECTS OF EXCHANGE RATE AND INTEREST SENSITIVITY, MANAGERIAL OWNERSHIP, AND INSTITUTIONAL OWNERSHIP ON FINANCIAL DISTRESS","authors":"Zumaira Refni, Haryetti Haryetti, A. F. Fathoni","doi":"10.31258/IJEBA.6.1.61-70","DOIUrl":"https://doi.org/10.31258/IJEBA.6.1.61-70","url":null,"abstract":"Financial distress is a situation where a company is unable to repay debts that are past due, both short-term debt and long-term debt. So that it can cause the company's operational activities to be disrupted and bankrupt. This study examines the effect of exchange rate sensitivity, interest rate sensitivity, managerial ownership, and institutional ownership on financial distress. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018. From this population, this research used 62 manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period as samples. This research uses a logistic regression analysis method. The results showed that the variable of exchange rate sensitivity has a significant negative effect on financial distress. Interest rate sensitivity has a significant positive impact on financial distress, managerial ownership has no significant positive effect on financial distress, and institutional ownership has no significant positive effect on financial distress. This shows that companies need to pay attention to exchange rate sensitivity and interest rate sensitivity because of the higher the sensitivity level, the worse it will have on the company.","PeriodicalId":401049,"journal":{"name":"INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128637975","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: 1

THE EFFECT OF COMPETENCE AND UTILIZATION OF INFORMATION TECHNOLOGY ON TAX AUDITOR PERFORMANCE WITH MOTIVATION AS VARIABLE OF MODERATION 以动机为调节变量的胜任力与信息技术运用对税务稽核员绩效的影响

INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Pub Date : 2021-06-27 DOI: 10.31258/IJEBA.6.1.41-48

Soraya Khairani, Vince Ratnawati, Andreas Andreas

引用次数: 0

The Effect of Diversification and Funding Decisions on Company Performance and Corporate Value with Good Corporate Governance (GCG) as Moderated Variable 以良好公司治理(GCG)为调节变量的多元化和融资决策对公司绩效和公司价值的影响

INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Pub Date : 2021-06-27 DOI: 10.31258/IJEBA.6.1.49-60

Elmayola Suchandiko, Yulia Efni, A. Rokhmawati

{"title":"The Effect of Diversification and Funding Decisions on Company Performance and Corporate Value with Good Corporate Governance (GCG) as Moderated Variable","authors":"Elmayola Suchandiko, Yulia Efni, A. Rokhmawati","doi":"10.31258/IJEBA.6.1.49-60","DOIUrl":"https://doi.org/10.31258/IJEBA.6.1.49-60","url":null,"abstract":"This study aims to analyze the effects of diversification and funding decisions on company performance and value of companies with Good Corporate Governance (GCG) as a moderating variable in an industrial manufacturing company listed on the Stock Exchange (IDX) in 2013-2017. Sampling method using purposive sampling techniques and accounting 41 manufacturing industry companies. Samples were analyzed by using PLS. The results of this study indicated that diversification has no significant significant effect on firm value. Funding decisions have a significant effect on the value of the company. The company's performance significantly influences the value of the company. The funding decision has a significant influence on the company's value through indirect. Diversification has a significant influence on the company's value through indirect. GCG has no significant effect in moderating the influence of funding decisions on firm value. GCG has a significant effect in moderating the effect of diversification on firm value.Keywords: Diversification, Financial Decision, Financial Performance, Firm Value, Good Corporate Governance","PeriodicalId":401049,"journal":{"name":"INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS","volume":"129 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131723153","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: 1

The Effect of Brand Image and Service Quality on The Decision to Choose With Word of Mouth as Mediation Variable at Prof. Dr. Tabrani Hospital Pekanbaru 品牌形象与服务品质对选择决策的影响，以口碑为中介变量

INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Pub Date : 2020-12-20 DOI: 10.31258/IJEBA.5.2.25-44

R. Agustin, Susi Hendriani, Syapsan Syapsan

{"title":"The Effect of Brand Image and Service Quality on The Decision to Choose With Word of Mouth as Mediation Variable at Prof. Dr. Tabrani Hospital Pekanbaru","authors":"R. Agustin, Susi Hendriani, Syapsan Syapsan","doi":"10.31258/IJEBA.5.2.25-44","DOIUrl":"https://doi.org/10.31258/IJEBA.5.2.25-44","url":null,"abstract":"This study is aimed to examine the effect of brand image and service quality on patient decision with word of mouth as mediation variable. The study was conducted in Prof. Dr. Tabrani Hospital in Pekanbaru. The data used consist of primary and secondary data. Data were collected by using questionnaires that given to 120 patients of Prof. Dr. Tabrani Hospital in Pekanbaru that used purposive sampling. Descriptive analysis method is used to describe the characteristics of respondents and the research hypotheses by using relevant statistical tests. Variables used are brand image and service quality as independent variable, patient decision as dependent variable and word of mouth as mediation variable. Analyzer used is path analysis by using program of SPSS 21 for windows. The results of this study are found that brand image and service quality have a direct influence significantly and positive on word of mouth, brand image and service quality have a direct influence significantly and positive on patient decision. Indirectly, word of mouth has a positive mediation role on the influence of brand image on patient decision and word of mouth has a positive mediation role on the influence of service quality on patient decision. The improvement of brand image and service quality are recommended in order to optimize patient decision.","PeriodicalId":401049,"journal":{"name":"INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130578705","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: 2

The Effect of the Effectiveness of the Audit Committee toward the Quality of Financial Reports 审计委员会有效性对财务报告质量的影响

INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Pub Date : 2020-12-20 DOI: 10.31258/IJEBA.5.2.15-24

Gunawan Hutomo Mandala Putra, Azwir Nasir, Novita Indrawati

引用次数: 0

Market Reaction to the Announcement of Stock Split (Study on Companies Listed on the Indonesia Sharia Stock Index) 股票分割公告对市场的影响(以印尼伊斯兰指数成份股公司为例)

INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Pub Date : 2020-12-20 DOI: 10.31258/IJEBA.5.2.45-52

Vindy Fortuna, E. Halim, Fauzan Fathoni

引用次数: 0

Comparative Analysis of Herding Behavior in Indonesia, Malaysia, and Singapore. 印度尼西亚、马来西亚和新加坡放牧行为的比较分析。

INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Pub Date : 2020-12-20 DOI: 10.31258/IJEBA.5.2.53-65

Adji Ramadhansyah, A. Rokhmawati, fitriyana fitri, Ifa Adina Yafiz

引用次数: 2