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International Journal of Application on Economics and Business最新文献

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ANALYSIS OF DIFFERENCE IN STOCK PRICE, MARKET CAPITALIZATION, AND TRADING VOLUME ACTIVITY BEFORE AND DURING COVID-19 分析2019冠状病毒病疫情前和期间的股价、市值和交易量活动差异
International Journal of Application on Economics and Business Pub Date : 2023-08-06 DOI: 10.24912/v1i2.498-508
Louis Vigo Suramin, Rousilita Suhendah
{"title":"ANALYSIS OF DIFFERENCE IN STOCK PRICE, MARKET CAPITALIZATION, AND TRADING VOLUME ACTIVITY BEFORE AND DURING COVID-19","authors":"Louis Vigo Suramin, Rousilita Suhendah","doi":"10.24912/v1i2.498-508","DOIUrl":"https://doi.org/10.24912/v1i2.498-508","url":null,"abstract":"The aim for this study is to find whether if there is a difference of stock price, market capitalization, and trading volume before and during COVID-19 pandemic on agriculture and mining sector. The data used for this research is taken from January 1st until April 30th 2020. The sampling technique used on this study was purposive sampling and processed using SPSS 25. The result shows that there are a difference between stock price before and during COVID-19, market capitalization before and during COVID-19, and trading volume before and during COVID-19 on both agriculture and mining sector.","PeriodicalId":493975,"journal":{"name":"International Journal of Application on Economics and Business","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136043339","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 WORKING CAPITAL MANAGEMENT ON COMPANY FINANCIAL PERFORMANCE 营运资金管理对公司财务绩效的影响
International Journal of Application on Economics and Business Pub Date : 2023-08-06 DOI: 10.24912/ijaeb.v1i2.557-565
Rorlen Rorlen, Halim Putera Siswanto, Margarita Ekadjaja, Ariel Krisnaputra
{"title":"THE EFFECT OF WORKING CAPITAL MANAGEMENT ON COMPANY FINANCIAL PERFORMANCE","authors":"Rorlen Rorlen, Halim Putera Siswanto, Margarita Ekadjaja, Ariel Krisnaputra","doi":"10.24912/ijaeb.v1i2.557-565","DOIUrl":"https://doi.org/10.24912/ijaeb.v1i2.557-565","url":null,"abstract":"The purpose of this study is to determine the effect of the company's efforts to manage working capital in improving the company financial performance. One way to operate the company's working capital properly, is by implementing the cash conversion cycle. Cash conversion cycle is a cycle of cash flow in the company which is measured by using the ratios of the Average Collection Period, Inventory Turnover, and Average Payment Period, and indirectly has an influence on the profitability of the company. The research subjects are retail companies listed on Indonesia Stock Exchange (IDX) between 2017-2020. Using double regression analysis with the EViews application, the result was obtained that the Average Collection Period (ACP) has a positive but not significant effect on financial performance. Different results were obtained from the variables of Average Payment Period (APP) and Inventory Collection Period (ICP), in which each of them has a significant and negative effect on financial performance of the company.","PeriodicalId":493975,"journal":{"name":"International Journal of Application on Economics and Business","volume":"233 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136043224","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
UNDERSTANDING THE DYNAMICS OF ENTREPRENEURIAL PASSION IN ENTREPRENEURSHIP STUDENTS 了解创业学生创业热情的动态
International Journal of Application on Economics and Business Pub Date : 2023-08-06 DOI: 10.24912/v1i2.781-792
Enrita Atlansyah, Kartika Nuringsih
{"title":"UNDERSTANDING THE DYNAMICS OF ENTREPRENEURIAL PASSION IN ENTREPRENEURSHIP STUDENTS","authors":"Enrita Atlansyah, Kartika Nuringsih","doi":"10.24912/v1i2.781-792","DOIUrl":"https://doi.org/10.24912/v1i2.781-792","url":null,"abstract":"The goal of this study is to analyze the shaping of entrepreneurial passion among students in the practice of entrepreneurial learning at the one university in Jakarta, Indonesia. Exploring this passion is based on two exogenous variables namely emotional support and perceived competence. Students of the Management Program at the Faculty of Economics and Business of Universitas Tarumanagara were involved as source persons in this research. The purposive sampling method is considered for the selection of samples. Some testing stages were used to analyze data including validity, reliability, and structural regression by using the software of Smart-Pls. The result shows both exogenous variables giving significantly affect entrepreneurial passion. Further effects establish good reliability on these constructs and most indicators are valid. Otherwise, found some indicators got a less score on the loading factor so three items are not accurate to measure entrepreneurial passion and one item is less useful to indicate perceived competence. Based on these results, the entrepreneurial education ecosystem needs to improve these items, so students will be more understand the dynamics of entrepreneurial passion specifically for inventing, founding, and developing their venture. It is useful as a mechanism for encouraging the desire of students for entrepreneurial activity.","PeriodicalId":493975,"journal":{"name":"International Journal of Application on Economics and Business","volume":"226 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136043338","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 INFLUENCE OF PROFITABILITY, FINANCIAL LEVERAGE AND FREE CASH INFLOW ON CATERING DIVIDENDS AMONG MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE DURING 2017-2020 PERIOD 2017-2020年期间印尼证券交易所上市制造业公司盈利能力、财务杠杆和自由现金流入对餐饮股利的影响
International Journal of Application on Economics and Business Pub Date : 2023-08-06 DOI: 10.24912/v1i2.451-464
I Gede Adiputra, Herman Ruslim
{"title":"THE INFLUENCE OF PROFITABILITY, FINANCIAL LEVERAGE AND FREE CASH INFLOW ON CATERING DIVIDENDS AMONG MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE DURING 2017-2020 PERIOD","authors":"I Gede Adiputra, Herman Ruslim","doi":"10.24912/v1i2.451-464","DOIUrl":"https://doi.org/10.24912/v1i2.451-464","url":null,"abstract":"The purpose of this study was to examine the effect of profitability, financial leverage, and free cash inflow on the catering tip dividend in manufacturing companies listed on the BEI. The research time span is from 2017-2020. By using EViews 11, the results show that “profitability has a positive and significant effect” on dividend premium, Influence has a negative and significant effect on premium dividends, and free cash inflow has a positive effect on premium dividends in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period.","PeriodicalId":493975,"journal":{"name":"International Journal of Application on Economics and Business","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136043340","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
COMPARATIVE STUDY ON THE FINANCIAL PERFORMANCE OF INDONESIAN COMMERCIAL BANKS DUE TO THE CORONA VIRUS OUTBREAK 冠状病毒爆发对印尼商业银行财务绩效的比较研究
International Journal of Application on Economics and Business Pub Date : 2023-08-06 DOI: 10.24912/v1i2.727-735
Khairina Natsir, Agus Zainul Arifin, Sutomo Purwoto
{"title":"COMPARATIVE STUDY ON THE FINANCIAL PERFORMANCE OF INDONESIAN COMMERCIAL BANKS DUE TO THE CORONA VIRUS OUTBREAK","authors":"Khairina Natsir, Agus Zainul Arifin, Sutomo Purwoto","doi":"10.24912/v1i2.727-735","DOIUrl":"https://doi.org/10.24912/v1i2.727-735","url":null,"abstract":"This study intended to find out the differences in banking in Indonesia before and during the Covid-19 pandemic. The population is commercial bank companies listed on the Indonesia Stock Exchange, while the samples selected by purposive technique. The CAMELS method is used to assess banking performance. The data used in this study comes from the 2019-2020 quarterly financial statements. Statistical test using SPSS with Paired T-Test or Wilcoxon Signed-rank Test. In addition, the MANOVA test is used to determine whether there are significant differences in overall banking performance. The findings of this study are the Capital (CAR) has a significant difference in the first quarter of 2019 and 2020, Asset Quality (NPL) proxied by NPL-gross ratio has a significant difference in the second and third quarters, and NPL-net ratio has a significant difference in the fourth quarter, Management Quality (BOPO) have significant differences in the first, second, and third quarters, Earning (ROA) has a significant difference in the second and third quarters, Liquidity (LDR) ratio has a significant difference in the third and fourth quarters. Meanwhile, From the results of the MANOVA test on the performance of commercial banks, overall there is no significant difference due to the corona virus outbreak in Indonesia","PeriodicalId":493975,"journal":{"name":"International Journal of Application on Economics and Business","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136043342","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
DETERMINANTS OF CSR DISCLOSURE MODERATED BY THE ROLE OF GOOD CORPORATE GOVERNANCE 企业社会责任披露的决定因素受良好公司治理作用的调节
International Journal of Application on Economics and Business Pub Date : 2023-08-06 DOI: 10.24912/ijaeb.v1i2.681-694
Herlin Tundjung Setijaningsih, Inneke Kurniawan
{"title":"DETERMINANTS OF CSR DISCLOSURE MODERATED BY THE ROLE OF GOOD CORPORATE GOVERNANCE","authors":"Herlin Tundjung Setijaningsih, Inneke Kurniawan","doi":"10.24912/ijaeb.v1i2.681-694","DOIUrl":"https://doi.org/10.24912/ijaeb.v1i2.681-694","url":null,"abstract":"This study aims to analyze the effect of sales growth, profitability, and tax avoidance on CSR disclosure. This study also aims to analyze whether the role of gender diversity which is part of GCG strengthen the influence of each independent variable on CSR disclosure. This study used 72 observation obtained from 18 mining companies listed on Indonesian Stock Echange for period 2016-2019. The analytical techniques used are the multiple regression analysis and moderated regression analysis (MRA) on EViews 12. Research results show that sales growth has a positive effect on CSR disclosure, while profitability and tax avoidance have no effect on CSR disclosure. In addition, gender diversity is not able to strengthen the effect of sales growth, profitability, and tax avoidance on CSR disclosure.","PeriodicalId":493975,"journal":{"name":"International Journal of Application on Economics and Business","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136043217","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 CORPORATE SOCIAL RESPONSIBILITY AND TAX AVOIDANCE ON FIRM VALUE MODERATED BY PROFITABILITY 企业社会责任和避税对企业价值的影响受盈利能力的调节
International Journal of Application on Economics and Business Pub Date : 2023-08-06 DOI: 10.24912/ijaeb.v1i2.609-617
Anisa Amalia, Yuniarwati Yuniarwati
{"title":"THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY AND TAX AVOIDANCE ON FIRM VALUE MODERATED BY PROFITABILITY","authors":"Anisa Amalia, Yuniarwati Yuniarwati","doi":"10.24912/ijaeb.v1i2.609-617","DOIUrl":"https://doi.org/10.24912/ijaeb.v1i2.609-617","url":null,"abstract":"This investigation's goal is to investigate and determine the impact of corporate social responsibility (CSR) and tax avoidance on firm value, which is tempered by profitability. This study employs a purposive sampling strategy based on empirical investigations on banking firms from 2018 to 2020, with a total sample of 84 banking organizations. The data in this study was analyzed using the Econometric Views (EViews) version 12 programs and Moderated Regression Analysis (MRA). The findings of this study show that corporate social responsibility (CSR) has a considerable positive effect on business value, but profitability cannot increase this effect. Tax evasion has no effect on firm value, but profitability can strengthen the effect of tax avoidance on firm value.","PeriodicalId":493975,"journal":{"name":"International Journal of Application on Economics and Business","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136043222","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 TAX PLANNING ON TAX AVOIDANCE WITH TAX AGGRESSIVENESS AS A MODERATOR IN THE PERIOD BEFORE AND AFTER THE TAX AMNESTY 税收特赦前后税收筹划对避税的影响，并以税收攻击性为调节因子
International Journal of Application on Economics and Business Pub Date : 2023-08-06 DOI: 10.24912/ijaeb.v1i2.670-680
Felicia Claudianita, Estralita Trisnawati, Herlina Budiono
{"title":"THE EFFECT OF TAX PLANNING ON TAX AVOIDANCE WITH TAX AGGRESSIVENESS AS A MODERATOR IN THE PERIOD BEFORE AND AFTER THE TAX AMNESTY","authors":"Felicia Claudianita, Estralita Trisnawati, Herlina Budiono","doi":"10.24912/ijaeb.v1i2.670-680","DOIUrl":"https://doi.org/10.24912/ijaeb.v1i2.670-680","url":null,"abstract":"The research aims to discover the effect between tax planning, such as permanent difference, temporary difference, and foreign tax-rates differentials moderated by tax aggressiveness on tax avoidance before and after the tax amnesty period. This research obtained from 120 initial samples of companies listed in IDX for 2013-2019 period with purposive sampling method. The result shows that only one research model of permanent difference and tax aggressiveness had a significant negative effect on tax avoidance; some models of temporary difference and tax aggressiveness had a significant positive effect on tax avoidance; three research models of foreign tax-rates differentials had none significant effects on tax avoidance; and only on two models of permanent difference that had not been able moderated by tax aggressiveness towards tax avoidance. Hopefully this research could give advantages on implementing tax planning as an important strategy to consistently provides good signals to the company’s external parties.","PeriodicalId":493975,"journal":{"name":"International Journal of Application on Economics and Business","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136043218","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 LIQUIDITY, PROFITABILITY, AND ACTIVITY ON SHARES RETURN WITH DIVIDEND POLICY AS CONTROLLING VARIABLE 以股利政策为控制变量的流动性、盈利能力和活动对股票回报的影响
International Journal of Application on Economics and Business Pub Date : 2023-08-06 DOI: 10.24912/ijaeb.v1i2.465-472
Rini Tri Hastuti, Richard Andrew, M. Bintang P.
{"title":"THE IMPACT OF LIQUIDITY, PROFITABILITY, AND ACTIVITY ON SHARES RETURN WITH DIVIDEND POLICY AS CONTROLLING VARIABLE","authors":"Rini Tri Hastuti, Richard Andrew, M. Bintang P.","doi":"10.24912/ijaeb.v1i2.465-472","DOIUrl":"https://doi.org/10.24912/ijaeb.v1i2.465-472","url":null,"abstract":"This study was conducted to examine the impact of liquidity, profitability and activity variables on shares returns which can be controlled by dividend policy. This study uses secondary data with a population of financial report data published on capital market. The sample taken is only the issuers of manufacturing companies. The data obtained were 52 issuers using purposive sampling method. Statistic application programs are programs used in processing and analyzing data. The final conclusion of this study shows that the liquidity and activity variables have an impact on shares returns, while the profitability variable has no impact on shares returns. The test by including the controlling variable Dividend policy concluded that the controlling variable was not able to moderate the relationship between liquidity, profitability, and activity on shares returns.","PeriodicalId":493975,"journal":{"name":"International Journal of Application on Economics and Business","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136043219","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
DETERMINANTS OF STOCK RETURN IN CONSUMER NON-CYLICALS' COMPANIES LISTED ON IDX 在idx上市的非周期性消费品公司股票收益的决定因素
International Journal of Application on Economics and Business Pub Date : 2023-08-06 DOI: 10.24912/v1i2.715-726
Siti Hafsah Abdurachman, Sofia Prima Dewi
{"title":"DETERMINANTS OF STOCK RETURN IN CONSUMER NON-CYLICALS' COMPANIES LISTED ON IDX","authors":"Siti Hafsah Abdurachman, Sofia Prima Dewi","doi":"10.24912/v1i2.715-726","DOIUrl":"https://doi.org/10.24912/v1i2.715-726","url":null,"abstract":"The aims of this research was to obtain empirical evidence regarding the impact of return on equity, operating cash flow, debt-to-equity ratio, and earnings per share toward stock return in consumer non-cyclicals companies during 2018-2020 listed on Indonesia Stock Exchange. Using purposive sampling method, from 38 companies that were chosen, total sample for three years were 114 data. For data processing, Eviews 12 application is used and the technique analyzed is multiple linear regression. The result is return on equity has a positive impact toward stock return, operating cash flow has no positive impact toward stock return, earnings per share and debt-to-equity ratio have no negative impact toward stock return. The research’s implication is that company need to reduce leverage and increase profitability, because it will affect investor’s decision.","PeriodicalId":493975,"journal":{"name":"International Journal of Application on Economics and Business","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136043344","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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