International Journal of Applied Business and International Management (IJABIM)
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The Effect of Leverage, Risk Management Committee, and Earnings Persistence on Real Earnings Management
Full text linkThe banking industry is inherently vulnerable to financial manipulation due to its high leverage structure, complex transactions, and direct access to liquid financial assets. Profit management can be viewed as the right of managers to establish certain accounting policies from an academic perspective; however, it is often viewed as fraudulent behavior by practitioners. This study aims to examine how leverage, the risk management committee (RMC), and earnings persistence affect real earnings management (REM). Using a quantitative approach and purposive sampling, the study analyzes 47 banking companies, resulting in 198 usable observations after outlier removal. The results show that leverage and the risk management committee have a significant effect on real earnings management, with significance values of 0.014 ( 0.05) and 0.042 ( 0.05), respectively, while earnings persistence (sig. = 0.186) does not have a significant effect. Simultaneous testing also confirms a significant joint influence (sig. = 0.008), although the adjusted R-squared value is only 0.044 (4.4%), indicating that the independent variables collectively explain a limited portion of real earnings management. Future research is recommended to incorporate additional independent variables to better explain real earnings management
The Effect of Institutional Ownership, Financial Performance, and Sustainability Report on Firm Value in Basic Materials Sector Companies
Full text linkBusiness activities in the basic materials sector significantly impact stakeholders, making information transparency a key strategy to enhance investor perception and company valuation. This study aims to analyze the effect of institutional ownership (INST), financial performance (ROA), and sustainability report disclosure (SRDi) on firm value, measured by Price to Book Value (PBV). Data were collected from annual and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023 using purposive sampling, resulting in 62 companies and 148 usable observations after outlier removal. The results show that only financial performance significantly affects firm value, with a significance value of 0.000 ( 0.05), while institutional ownership (sig. = 0.299) and sustainability report disclosure (sig. = 0.798) have no significant effect. Simultaneous testing also confirms a significant joint influence (sig. = 0.000), although the adjusted R-squared value is only 0.129 (12.9%), indicating that the independent variables collectively explain a limited portion of firm value. These findings suggest that investors in this sector prioritize financial over non-financial information. Future research is recommended to incorporate a broader set of variables or methodologies to better capture the complexity of factors influencing firm value in the basic materials industr
Service Quality and Perceived Value Toward Customer Satisfaction in E-Commerce Delivery: The Role of Trust
Full text linkThe rise of online shopping has transformed consumer behavior, shifting from traditional face-to-face transactions to digital purchasing through e-commerce platforms. This development has encouraged e-commerce companies to enhance the customer experience, including logistics services. However, issues such as delivery delays or damaged goods remain common problems. This study aims to examine the influence of service quality and customer perceived value on customer satisfaction in e-commerce delivery services, with customer trust as a mediating variable. A quantitative causal research design was used, involving 205 respondents residing in Jakarta who had shopped online and used e-commerce delivery services. Data were collected through questionnaires using a Likert scale and analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0. The results indicate that service quality and customer perceived value significantly influence customer satisfaction. Customer trust also has a significant effect on satisfaction and serves as a full mediator between service quality and satisfaction, as well as between perceived value and satisfaction. These findings suggest that improving service responsiveness and delivery accuracy can enhance customer satisfaction through increased trust. E-commerce delivery providers are advised to focus on building trust by ensuring reliable and high-quality services
The Relationship Between Transformational Leadership, Work-Life Balance, and Employee Performance with Job Satisfaction as a Mediating Variable
Full text linkThe productivity decline and high absenteeism among employees at UD Dewa Dewi Busana Denpasar in 2024 highlight internal issues that may affect performance and job satisfaction. This study examines the influence of transformational leadership and work-life balance on employee performance, with job satisfaction as a mediating variable. Using a quantitative approach and a census of 35 employees, data were collected through questionnaires and interviews, then analyzed using PLS-SEM with SmartPLS 4. Results show that transformational leadership (? = 0.216, t = 2.062, p = 0.042) and work-life balance (? = 0.298, t = 2.382, p = 0.019) significantly improve employee performance. Both also enhance job satisfaction—transformational leadership (? = 0.327, t = 4.057, p = 0.000) and work-life balance (? = 0.540, t = 5.848, p = 0.000). Job satisfaction itself positively affects performance (? = 0.534, t = 3.957, p = 0.000) and partially mediates the effects of transformational leadership (? = 0.175, p = 0.012) and work-life balance (? = 0.289, p = 0.002) on performance. These findings underscore the pivotal role of leadership and work-life balance in enhancing job satisfaction and optimizing performance, particularly in growing fashion retail businesses
Evaluating the Impact of Servicescape and Information Systems on University Students’ Academic Performance in Malang
Full text linkIn the ever-changing world of higher education services, examining factors that impact students’ performance is important in making sure that student’s learning experience can be improved to reach academic success. This research investigates the impact of University Servicescape (USc) and Information Systems Implementation Quality (ISQ) on student performance in higher education institutions in Malang. USc refers to the physical environment and facilities provided by the university. At the same time, the ISQ pertains to the effectiveness and efficiency of the technological systems employed for academic and administrative purposes. Both factors have been deeply researched separately in the context of higher education service management, but no research has delved into both at the same time. A quantitative empirical survey-based study is employed to examine this topic. The sample consists of university students studying in Malang, East Java, Indonesia. The results empirically show that USc and ISQ significantly impact university student performance in higher education, particularly within institutions in Malang, East Java, Indonesia. These findings should be useful for policymakers, university administrators, and educators in enhancing the delivery of educational services in higher education institutions across Indonesia
The Effect of Power and Internet Challenges on the Productivity of Small Enterprises in Southeast Asia: An Empirical Analysis
Full text linkThis study examines the effect of power shortages and internet interruptions on the productivity of small retail firms in Southeast Asia, specifically in Indonesia, the Philippines, and Vietnam. Using data from the 2015 and 2023 World Bank Enterprise Surveys, the research investigates how these disruptions affect firm output, with a focus on small enterprises, a sector often overlooked in existing literature. Power shortages have been shown to hinder productivity, but the effect varies by country, with regional and national contexts influencing the outcomes. This study incorporates internet interruptions as a newly considered variable in the 2023 data, adding a modern perspective on how digital infrastructure challenges impact small businesses. Using the Fixed Effects Model, Random Effects Model, and Ordinary Least Squares regression techniques, the research identifies significant effects of power shortages on productivity, particularly in Indonesia and Vietnam. However, internet interruptions did not show a statistically significant impact across the regions studied. The findings suggest that small retail firms may be less reliant on stable internet access compared to sectors that are more digitally intensive. The study highlights the importance of tailored, localized strategies to mitigate disruptions and calls for future research to explore contextual factors and adaptive strategies that affect productivity in the face of infrastructure challenges
The Moderating Role of Digital Transformation on the Influence of Workplace Spirituality and Sustainable Leadership on School Organizational Performance
Full text linkEducational institutions increasingly face pressure to improve organizational performance amid changing stakeholder expectations and rapid digitalization. This study examines the moderating role of digital transformation in the relationships between workplace spirituality, sustainable leadership, and organizational performance. Using Partial Least Squares–Structural Equation Modeling (PLS-SEM), data were collected from school leaders and unit heads at educational institutions in Indonesia. The results indicate that workplace spirituality has a significant positive effect on organizational performance (? = 0.842; p 0.001), while sustainable leadership does not show a significant direct influence (? = –0.225; p 0.05). Digital transformation also has a positive direct effect on organizational performance (? = 0.288; p 0.05), but does not moderate the relationships between workplace spirituality or sustainable leadership and organizational performance. These findings indicate that school performance is primarily shaped by value-based and relational factors, with digital transformation contributing independently as a supportive capability. Practically, schools should strengthen human-centered values while aligning digital initiatives with institutional practices. Theoretically, digital transformation operates as a complementary capability rather than altering the influence of leadership or workplace spirituality
The Effect of Disclosure of Sustainability Reports, Leverage, and Company Size on Financial Performance in the Banking
Full text linkThis study aims to empirically examine the effect of sustainability report disclosure, leverage, and company size on company financial performance (ROA). The sample consists of banking sector companies listed on the Indonesia Stock Exchange during the period 2021-2023. Data was collected through annual reports and sustainability reports using 78 samples from 26 companies using purposive sampling method, then analyzed using multiple linear regression. The results showed that sustainability report disclosure, company size, and leverage have a significant relationship with financial performance. Keywords: Sustainability Report, Leverage, Company Size, Financial Performance (ROA)
Analyzing the Impact of Environmental Performance and Profit Growth on Firm Value in Indonesia’s Oil, Gas, and Coal Sector
Full text linkCorporate value is an important indicator in assessing a company’s performance and competitiveness in the market. In the context of the oil, gas, and coal sectors—industries particularly vulnerable to environmental concerns—attention to sustainability is becoming increasingly critical. This study aims to analyze the effect of environmental performance and profit growth on the firm value of companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A quantitative method with a correlational design was used, drawing on secondary data from annual and sustainability reports. A purposive sampling technique yielded 31 companies that met specific criteria, including consistent listing on the IDX, complete reporting, and PROPER scores from the Ministry of Environment and Forestry. Environmental performance was measured using PROPER scores, profit growth by the net profit growth ratio, and firm value using Tobin’s Q. Data were analyzed using multiple linear regression, preceded by classical assumption tests for normality, multicollinearity, heteroscedasticity, and autocorrelation. The results show that environmental performance has a significant negative effect on firm value (? = -0.996; p 0.001), while profit growth is not statistically significant (? = 0.033; p = 0.058
The Influence of Service Quality and Price Perception on Customer Loyalty: The Mediating Role of Customer Satisfaction in Ride-Hailing Service
Full text linkThe rapid growth of ride-hailing services in Southeast Asia has intensified competition, making customer loyalty a critical concern for platforms such as GrabCar. This study examines the effects of service quality and price perception on customer loyalty and investigates the mediating role of customer satisfaction among GrabCar users. A quantitative approach was applied using survey data collected from 150 users in Malaysia, Indonesia, and India through an online questionnaire. The data were analyzed using multiple regression and regression-based mediation analysis. The results indicate that service quality (? = 0.385, p 0.001) and price perception (? = 0.447, p 0.001) significantly influence customer satisfaction, explaining 78.1% of its variance (R² = 0.781). Customer satisfaction has the strongest positive effect on customer loyalty (? = 0.581, p 0.001), while price perception also directly affects loyalty (? = 0.234, p 0.001). In contrast, service quality does not have a significant direct effect on customer loyalty. The findings confirm that customer satisfaction fully mediates the service quality–loyalty relationship and partially mediates the price perception–loyalty relationship, highlighting satisfaction as the key driver of loyalty in ride-hailing services