International Journal of Digital Entrepreneurship and Business最新文献

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Satisfaction of Online Payment Application Users in terms of Ease of Use and Shopping Experience 在线支付应用用户在易用性和购物体验方面的满意度
International Journal of Digital Entrepreneurship and Business Pub Date : 2022-02-25 DOI: 10.52238/ideb.v3i1.73
N. Nuryani, Arjuna Wiwaha, Wenny Chandra Mandagie
{"title":"Satisfaction of Online Payment Application Users in terms of Ease of Use and Shopping Experience","authors":"N. Nuryani, Arjuna Wiwaha, Wenny Chandra Mandagie","doi":"10.52238/ideb.v3i1.73","DOIUrl":"https://doi.org/10.52238/ideb.v3i1.73","url":null,"abstract":"The Indonesian demand for online payment services keeps rising steadily. Consequently, various new applications have sprung up, including Sepulsa and OVO. However, the success of companies providing these services largely depends on the user satisfaction factor along with ease of use to determine their shopping experience. This research aimed to determine the effect of ease of use and shopping experience on user satisfaction derived from Sepulsa and OVO online payment applications. The data from a sample size of 105 respondents drawn from Jakarta was collected using questionnaires distributed through Google Form. The data collected was then processed using regression and correlation methods with the help of SPSS 25 software. The results concluded that user satisfaction on Sepulsa and OVO applications was 72.8% jointly shared by the ease of use and shopping experience, while 27.2% is represented by factors/variables, which were not covered in this research. This calls for online payment application companies to improve their services.","PeriodicalId":443201,"journal":{"name":"International Journal of Digital Entrepreneurship and Business","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126859207","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
Pengaruh Periklanan dan Kualitas Makanan terhadap Kepuasan Konsumen Restoran All You Can Eat 广告和食物质量对你能吃的餐厅消费者满意度的影响
International Journal of Digital Entrepreneurship and Business Pub Date : 2022-02-25 DOI: 10.52238/ideb.v3i1.77
Pradipta Mahadika, Zurlina Lubis
{"title":"Pengaruh Periklanan dan Kualitas Makanan terhadap Kepuasan Konsumen Restoran All You Can Eat","authors":"Pradipta Mahadika, Zurlina Lubis","doi":"10.52238/ideb.v3i1.77","DOIUrl":"https://doi.org/10.52238/ideb.v3i1.77","url":null,"abstract":"Restoran All You Can Eat adalah restoran dengan konsep self service, dimana konsumen dapat meracik sendiri rasa dari makanannya. Penelitian ini membahas tentang periklanan dan kualitas makanan yang mempengaruhi kepuasan konsumen, khususnya konsumen restoran All You Can Eat Pochajjang dan Oppa Galbi, di Jakarta. Tujuan dari penelitian ini ialah untuk mengetahui besarnya pengaruh periklanan dan kualitas makanan terhadap kepuasan konsumen pada restoran All You Can Eat tersebut. Waktu penelitian April s.d Juli 2021. Lokasi penelitian di Pochajjang dan Oppa Galbi.  Metode yang digunakan dalam penelitian ini ialah metode kuantitatif. Sampel sebanyak 127 responden dalam penelitian ini diperoleh dengan menggunakan rumus Isaac dan Michael. Jenis data yang digunakan adalah data primer, data diolah menggunakan software SPSS 26. Hasil penelitian ini dapat disimpulkan periklanan berpengaruh positif dan signifikan terhadap kepuasan konsumen sebesar 24,8%. Kualitas makanan berpengaruh positif dan signifikan terhadap kepuasan konsumen sebesar 48,2%. Periklanan dan kualitas makanan secara bersama-sama berpengaruh positif dan signifikan terhadap kepuasan konsumen sebesar 41,8%. Penelitian selanjutnya sebaiknya meneliti variabel lain selain iklan dan kualitas makanan terhadap variabel laten kepuasan konsumen.","PeriodicalId":443201,"journal":{"name":"International Journal of Digital Entrepreneurship and Business","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132787991","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
Analisis Pengaruh Obligasi Ritel Indonesia dan Inflasi terhadap Dana Pihak Ketiga Bank Konvensional 分析印尼的零售债券和通货膨胀对传统银行第三方资金的影响
International Journal of Digital Entrepreneurship and Business Pub Date : 2022-02-25 DOI: 10.52238/ideb.v3i1.75
Muhammad Mahameru, Agustinus Susanto, H. Haryono
{"title":"Analisis Pengaruh Obligasi Ritel Indonesia dan Inflasi terhadap Dana Pihak Ketiga Bank Konvensional","authors":"Muhammad Mahameru, Agustinus Susanto, H. Haryono","doi":"10.52238/ideb.v3i1.75","DOIUrl":"https://doi.org/10.52238/ideb.v3i1.75","url":null,"abstract":"Bank dalam operasionalnya senantiasa menerapkan fungsi intermediasi, yang merupakan fungsi penghubung antara dana yang dihimpun dari masyarakat serta selanjutnya disalurkan kembali ke masyarakat dalam bentuk pinjaman. Disamping menerapkan fungsi intermediasi, Bank memberikan layanan kepada masyarakat berupa jasa transfer, collection, forfaiting, trade financing, bank garansi, e-banking, ATM dan sebagainya. Bank sebagai lembaga keuangan memiliki dana yang sebagian besar merupakan dana dari masyarakat atau disebut Dana Pihak Ketiga (DPK). Bentuk dari DPK tersebut berupa Giro, Tabungan, dan Deposito. Saat ini bank menjadi institusi yang penting bagi perekonomian suatu negara, penerbitan Surat Berharga Negara (SBN) yang merupakan investasi bebas risiko seperti Deposito tentu akan mempengaruhi DPK yang bisa dikumpulkan. Penerbitan SBN dengan seri Obligasi Ritel Indonesia (ORI) terhadap pertumbuhan DPK merupakan tujuan dari penelitian ini. Penelitian ini dilakukan dari bulan Februari sampai dengan Agustus 2020 di Otoritas Jasa keuangan (OJK). Metodologi yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan program Eviews 9. Penelitian ini mendapatkan hasil secara parsial ORI tidak berpengaruh terhadap DPK. Inflasi secara parsial berpengaruh negatif terhadap DPK. Secara simultan ORI dan inflasi berpengaruh secara simultan terhadap DPK.","PeriodicalId":443201,"journal":{"name":"International Journal of Digital Entrepreneurship and Business","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129072622","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
Transformasi Digital Pt Bank Jago Tbk dari Bank Konvensional menjadi Bank Digital Pt Jago Tbk银行的数字转换从传统银行到数字银行
International Journal of Digital Entrepreneurship and Business Pub Date : 2022-02-25 DOI: 10.52238/ideb.v3i1.76
Restiana Ie Tjoe Linggadjaya, Bontor Sitio, P. Situmorang
{"title":"Transformasi Digital Pt Bank Jago Tbk dari Bank Konvensional menjadi Bank Digital","authors":"Restiana Ie Tjoe Linggadjaya, Bontor Sitio, P. Situmorang","doi":"10.52238/ideb.v3i1.76","DOIUrl":"https://doi.org/10.52238/ideb.v3i1.76","url":null,"abstract":"Penelitian ini bertujuan untuk melakukan studi atas transformasi strategi bisnis dari PT Bank Jago Tbk (Bank Jago), yang merupakan suatu transformasi digital dari sebelumnya Bank Artos yang merupakan sebuah bank konvensional, kemudian berubah menjadi bank digital. Penelitian ini mengusung topik penelitian yang relatif baru yaitu transformasi digital pada Bank di Indonesia. Populasi penelitian adalah seluruh bank digital di Indonesia, dengan total 5 bank digital dan 7 bank yang dalam proses go digital. Namun, dengan keterbatasan data yang ada mengenai bank digital, pembahasan dilakukan pada Bank Jago dari sisi keuangan, lima domain transformasi digital menurut Rogers (2016), dan studi komparatif kinerja bank secara terbatas dengan bank Buku III (dimana Bank Jago merupakan salah satu bank Buku III) dan Bank agregat pada umumnya. Hasil penelitian ini adalah Bank Jago telah melakukan strategi bisnis yang tepat sesuai dengan lima domain transformasi digital menurut Rogers (2016), dimana dengan transformasi digital tersebut telah dicapai pertumbuhan bisnis yang lebih baik dibandingkan dengan bank Buku III dan Bank agregat pada umumnya. Implikasi praktis: (1) keberhasilan Bank Jago dapat dijadikan role model untuk bank digital lainnya dan bank konvensional yang ingin merubah model bisnis melalui transformasi digital, (2) Untuk OJK: membuat peraturan lebih lanjut untuk pelaporan bank digital, yang terpisahkan dari pelaporan bank umum sehingga perbankan Indonesia mempunyai data atas perkembangan bank digital.","PeriodicalId":443201,"journal":{"name":"International Journal of Digital Entrepreneurship and Business","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114714754","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: 7
Pengaruh Efektivitas Penggunaan dan Kepercayaan atas Teknologi Sistem Informasi Akuntansi terhadap Kinerja Karyawan di Perusahaan Besi Beton di Jakarta 这对会计信息系统技术的使用和信任对雅加达钢筋混凝土公司员工绩效的影响
International Journal of Digital Entrepreneurship and Business Pub Date : 2022-02-25 DOI: 10.52238/ideb.v3i1.74
Selviana Hoki, Adi Rizfal Efriadi
{"title":"Pengaruh Efektivitas Penggunaan dan Kepercayaan atas Teknologi Sistem Informasi Akuntansi terhadap Kinerja Karyawan di Perusahaan Besi Beton di Jakarta","authors":"Selviana Hoki, Adi Rizfal Efriadi","doi":"10.52238/ideb.v3i1.74","DOIUrl":"https://doi.org/10.52238/ideb.v3i1.74","url":null,"abstract":"Penerapan teknologi sistem informasi memiliki kecenderungan untuk membantu dalam memenangkan persaingan yang ada di antara bisnis saat ini. Oleh karena itu, penelitian ini bertujuan untuk memberikan bukti empiris tentang Pengaruh Efektivitas dan kepercayaan atas Penggunaan Teknologi Sistem Informasi Akuntansi (SIA) pada 51 orang yang bekerja di enam perusahaan besi beton di Jakarta. Kuesioner yang digunakan akan diolah dan dianalisis dengan teknik regresi berganda, sedangkan responden dipilih dengan metode purposive sampling. Berdasarkan hasil penelitian, efektivitas penggunaan teknologi SIA berhubungan positif dengan kinerja karyawan sebesar 48,9%, dan kepercayaan dalam penggunaan teknologi SIA berhubungan positif dengan kinerja karyawan sebesar 39,5%. Disimpulkan pula bahwa variabel Efektivitas Penggunaan Teknologi SIA, dan Kepercayaan terhadap Teknologi SIA secara simultan berpengaruh terhadap Kinerja Karyawan sebesar 61,3%, sedangkan sisanya sebesar 38,7% dipengaruhi oleh faktor selain variabel yang diteliti. Untuk penelitian masa depan, bisa digunakan perusahaan dengan industri lainnya, seperti industri manufaktur.","PeriodicalId":443201,"journal":{"name":"International Journal of Digital Entrepreneurship and Business","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132608691","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 Institutional Ownership, Capital Structure and Company Growth on Firm Value: Evidence from Indonesia 机构所有权、资本结构和公司成长对企业价值的影响:来自印度尼西亚的证据
International Journal of Digital Entrepreneurship and Business Pub Date : 2021-08-17 DOI: 10.52238/IDEB.V2I2.44
Ni Putu Mila Suhandi
{"title":"The Effect of Institutional Ownership, Capital Structure and Company Growth on Firm Value: Evidence from Indonesia","authors":"Ni Putu Mila Suhandi","doi":"10.52238/IDEB.V2I2.44","DOIUrl":"https://doi.org/10.52238/IDEB.V2I2.44","url":null,"abstract":"This study aims to examine the effect of institutional ownership, capital structure, and firm growth on firm value in companies listed on the Indonesia Stock Exchange (IDX). This study uses 32 companies in the LQ45 index listed on the Indonesia Stock Exchange, selected using the purposive sampling method from 2015 to 2019. This type of research is quantitative causality, which is analyzed using the multiple linear regression analysis methods with the help of SPSS version 24 to process data. The results showed that institutional ownership and firm growth positively affected firm value, while capital structure showed a negative effect on firm value. Research implications suggest that to improve the company’s management performance, providing the right decisions to obtain sustainable profits must also control efficiency and cost-effectiveness and manage the resources owned so that they can continue to grow and develop into a successful company.","PeriodicalId":443201,"journal":{"name":"International Journal of Digital Entrepreneurship and Business","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132596817","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
Cooperative Health Level Based on Ministerial Degree No. 6, Year 2016 基于2016年部级第6号的合作社卫生水平
International Journal of Digital Entrepreneurship and Business Pub Date : 2021-08-17 DOI: 10.52238/IDEB.V2I2.42
Iif Masripatul Laela, Liana Rahardja
{"title":"Cooperative Health Level Based on Ministerial Degree No. 6, Year 2016","authors":"Iif Masripatul Laela, Liana Rahardja","doi":"10.52238/IDEB.V2I2.42","DOIUrl":"https://doi.org/10.52238/IDEB.V2I2.42","url":null,"abstract":"Penelitian ini untuk menilai tingkat kesehatan pada Koperasi Jasa Marga Bakti (JMB) dengan Peraturan Kementerian dan Usaha Kecil dan Menengah Republik Indonesia Nomor:06/Per/Dep.6/IV/2016. Metode penelitian ini adalah metode kualitatif, dengan teknik pengumpulan data riset kepustakaan, wawancara, dan dokumentasi. Hasil dari penelitian ini adalah “Cukup Sehat” dari tahun 2015 sampai 2017 dengan skor tahun 2015 sebesar 66,00, tahun 2016 dan 2017 sebesar 67,00 sedangkan pada tahun 2018 dan 2019 koperasi berada pada predikat “Dalam Pengawasan” dengan skor yang diperoleh sebesar 65,25. Dari penskoran tersebut sudah banyak komponen yang baik namun ada beberapa komponen yang masih harus diperhatikan seperti: peningkatan pendapatan untuk menutupi kewajiban lancar, peningkatan modal sendiri pada koperasi dan pengukuran cadangan resiko yang kurang tepat. Hasil penelitian ini mengindikasikan bahwa koperasi JMB berperan sebagai perantara pinjaman anggota koperasi dengan bank, dan koperasi mendapat keuntungan dengan menetapkan biaya adminstrasi. Hasil penelitian ini diharapkan bermanfaat bagi pangurus serta anggota koperasi dalam meningkatkan kinerja keuangan koperasinya, sehingga dapat lebih mensejahterakan para anggotanya.","PeriodicalId":443201,"journal":{"name":"International Journal of Digital Entrepreneurship and Business","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115105570","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
Authentic Leadership and Organizational Effectiveness at Private Universities: The mediating effect of Virtuousness 私立大学真实领导与组织效能:德性的中介作用
International Journal of Digital Entrepreneurship and Business Pub Date : 2021-08-17 DOI: 10.52238/IDEB.V2I2.41
A. Nawaz, Fransisca Laij
{"title":"Authentic Leadership and Organizational Effectiveness at Private Universities: The mediating effect of Virtuousness","authors":"A. Nawaz, Fransisca Laij","doi":"10.52238/IDEB.V2I2.41","DOIUrl":"https://doi.org/10.52238/IDEB.V2I2.41","url":null,"abstract":"The purpose of this study is to investigate the relationship between authentic leadership, organizational Virtuousness, and departmental effectiveness at private universities in Jakarta. Two-stage sampling was undertaken in this study. In the first stage, a sample of 17 private universities was selected using a simple random sampling technique. In the second stage, faculty members were randomly contacted from the selected departments from sampled private universities to fill out the questionnaire for this study. Data was collected from the experienced faculty members of various departments of private universities and processed through the Structural Equation Modelling - PLS technique. This study finds that Authentic leadership plays a significant role in cultivating a virtuous environment in a private university department and enhances organizational effectiveness within the department of private universities. Furthermore, the findings propose that organizations must reinforce significant internal powers such as authentic leadership and organizational Virtuousness to improve their efficiency and effectiveness. Authentic leadership, as an upbeat leadership style, can nurture positive qualities in the company. The amplifying and buffering roles of organizational Virtuousness will contribute to the organization’s effectiveness. Limitations of the study were primarily because the focus was on relatively contemporary topics like authentic leadership and organizational Virtuousness, which are part of the evolving research areas. There is little information available, particularly in the context of Indonesian organizations. Secondly, the number of items in the original survey instrument was too large to be efficiently answered in one questionnaire; therefore, it was cut short to a more appropriate scale with experts’ assistance.","PeriodicalId":443201,"journal":{"name":"International Journal of Digital Entrepreneurship and Business","volume":"11 27","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113980014","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
Complaints Handling Satisfaction mediates between Complaints Handling to Customer Loyalty for the Indonesian Banking Industry 印尼银行业投诉处理满意度在投诉处理与客户忠诚度之间起中介作用
International Journal of Digital Entrepreneurship and Business Pub Date : 2021-08-17 DOI: 10.52238/IDEB.V2I2.69
E. Susanti
{"title":"Complaints Handling Satisfaction mediates between Complaints Handling to Customer Loyalty for the Indonesian Banking Industry","authors":"E. Susanti","doi":"10.52238/IDEB.V2I2.69","DOIUrl":"https://doi.org/10.52238/IDEB.V2I2.69","url":null,"abstract":"This study aims to explain and investigate the effect of complaint handling on complaints handling satisfaction, consequently impacting customer loyalty. This study uses 110 respondents at Conventional Commercial Banks and Indonesian Shariah banking in the DKI Jakarta – Indonesia. Path analysis modeling and mediation test using PROCESS Macro and SAS 3 with SPSS 26. The research findings explain that complaints handled correctly and adequately can increase complaint handling satisfaction. Handling customer complaints can increase customer loyalty. Complaint handling satisfaction can also increase customer loyalty. Complaint handling satisfaction acts as a mediator between the relationship of complaint handling and customer loyalty. In terms of its positive effects, customer complaints are inputs and strategic assets that provide essential knowledge for the bank to improve its performance. For this reason, the bank can manage relationship management with customers to better respond to customer complaints. The research results can act as an input for the bank’s management to develop efforts to handle complaints and expand service recovery strategies, creating satisfaction in handling complaints and customer loyalty.","PeriodicalId":443201,"journal":{"name":"International Journal of Digital Entrepreneurship and Business","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130351278","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
PENGARUH LEVERAGE DAN CASH HOLDING TERHADAP PERTUMBUHAN LABA DENGAN TAX PLANNING SEBAGAI VARIABEL MODERATING
International Journal of Digital Entrepreneurship and Business Pub Date : 2021-08-17 DOI: 10.52238/IDEB.V2I2.71
Ulfahtun, Ajeng Wijayanti
{"title":"PENGARUH LEVERAGE DAN CASH HOLDING TERHADAP PERTUMBUHAN LABA DENGAN TAX PLANNING SEBAGAI VARIABEL MODERATING","authors":"Ulfahtun, Ajeng Wijayanti","doi":"10.52238/IDEB.V2I2.71","DOIUrl":"https://doi.org/10.52238/IDEB.V2I2.71","url":null,"abstract":"Alasan penelitian ini adalah untuk melihat dampak pengaruh leverage dan cash holding terhadap pertumbuhan laba dengan tax planning sebagai variable moderating. Penelitian ini menggunakan informasi opsional yang menggunakan berbagai informasi dokumentasi dan sebagai laporan keuangan tahunan tentang organisasi properti dan real estate di Bursa Efek Indonesia. Prosedur pengujian menggunakan teknik pemeriksaan purposive. Konsekuensi dari pengaruh leverage ini tidak secara signifikan mempengaruhi pertumbuhan laba, cash holding secara signifikan mempengaruhi pertumbuhan laba, tax planning secara signifikan mempengaruhi pertumbuhan laba. Tax planning tidak dapat mengarahkan hubungan antara leverage dengan pertumbuhan laba. Tax planning tidak dapat mengarahkan hubungan antara cash holding dan pertumbuhan laba.","PeriodicalId":443201,"journal":{"name":"International Journal of Digital Entrepreneurship and Business","volume":"183 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121938708","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
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