International journal of business, economics & management
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The effect of perceived usefulness and perceived ease of use on purchase intention: The mediating role of customer attitude
Full text linkThis study investigates the factors influencing purchase intention for digital travel applications, specifically Traveloka, through the lens of the Technology Acceptance Model (TAM). Employing a quantitative approach with 150 Traveloka users in Denpasar City as the sample, the research examines the direct effects of Perceived Usefulness and Perceived Ease of Use on Purchase Intention, and the mediating role of Customer Attitude. Data will be analyzed using PLS-SEM via SmartPLS software. Findings indicate that both Perceived Usefulness and Perceived Ease of Use positively influence Purchase Intention. Customer Attitude also significantly impacts Purchase Intention, with results confirming its partial mediation between Perceived Usefulness and Perceived Ease of Use on Purchase Intention. This research enriches TAM by emphasizing that positive cognitive perceptions must translate into a favorable emotional attitude to fully drive consumer buying intent. Practically, developers should prioritize intuitive design, efficient features, and robust customer engagement
Fraud prevention through risk-based auditing at Bali Village Credit Institutions
Full text linkThe Village Credit Institution Empowerment Agency needs to build risk management at the Village Credit Institution to effectively implement risk-based performance audits. The Village Credit Institution Empowerment Agency must guide to develop policies related to fraud prevention at the Village Credit Institution to secure public money. The informants in the study were the coordinators of the Village Credit Institution Empowerment Institution of Tabanan Regency, Badung Regency, and the Chairperson of the Village Credit Institution Empowerment Institution of Bali Province. Selection of informants using snowball sampling technique. The case study analysis unit uses a thematic analysis approach, where the themes carried are risk management, risk-based performance audits, and fraud handling at the Village Credit Institution Empowerment Agency. The results of the analysis and explanations from informants show that risk management at the Village Credit Institution in Tabanan and Badung Regencies still needs improvement, including risk management policies, and risk registers. The Tabanan and Badung Regency Village Credit Institutions Empowerment Institutions in preparing audit plans have not been based on risk registers. The Bali Province Village Credit Institution Empowerment Agency has not made a fraud control policy for Village Credit Institutions.
Financial distress and fraud hexagon theory components on financial statement fraud
Full text linkThis study aims to examine the effect of financial distress and the components of the Fraud Hexagon Theory on financial statement fraud among insurance companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. From the total population, 12 companies met the sampling criteria, resulting in 60 firm-year observations over the five-year research period. Data were collected using a non-participant observation method by downloading company information from the official IDX website (www.idx.co.id). The analytical method employed was binary logistic regression, processed using STATA software. The results indicate that financial distress (X1), pressure (X2), opportunity (X3), rationalization (X4), capability (X5), arrogance (X6), and collusion (X7) all have a significant positive effect on financial statement fraud. These findings support both the Fraud Hexagon Theory and Agency Theory, demonstrating that financial distress and the six elements of the fraud hexagon contribute to fraudulent financial reporting. Practically, the findings serve as a valuable reference for investors, emphasizing the importance of assessing financial reports not only based on numerical indicators but also by considering non-financial factors that may trigger fraudulent behavior
Analysis of factors determining carbon emission disclosure in companies in Indonesia: A literature review
Full text linkThis study aims to analyse the determinants of carbon emissions disclosure in Indonesian companies through a literature review. These factors include internal company characteristics such as size, profitability, leverage, and ownership structure, as well as external factors such as government regulations, stakeholder pressure, media exposure, and industry context that influence the level and quality of carbon emissions disclosure. This study integrates various theories of environmental disclosure and corporate legitimacy to understand the motivation and behaviour of companies in disclosing carbon emission information, both voluntarily and mandatorily. The results of the study show that carbon emission disclosure is influenced by the complex interaction between internal and external factors, as well as institutional pressures that encourage companies to be more transparent in facing the challenges of climate change and global sustainability demands. This research provides a theoretical and practical basis for stakeholders to strengthen effective carbon emission disclosure policies and strategies in Indonesia
Moderated by cash conversion cycle: Growth opportunity and capital expenditure on cash holding
Full text linkThis study aims to provide empirical evidence regarding the effect of growth opportunity and capital expenditure on cash holding with cash conversion cycle as a moderating variable. The theories used in this study are the trade-off theory and the pecking order theory. The population in this study is health sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. This research uses a quantitative approach. The sampling technique used was purposive, and a sample of 20 companies, or 80 total observations. The data analysis technique in the study used Moderated Regression Analysis (MRA). The results of the analysis provide evidence that growth opportunity has a positive effect on cash holding, capital expenditure has no significant effect, then the cash conversion cycle can strengthen the influence between growth opportunity and cash holding and weaken the influence between capital expenditure and cash holding. The theoretical implications of this research can confirm the trade-off theory and pecking order theory based on the test results that have been carried out.
Assessing the impact of Environmental, Social, and Governance (ESG) performance on corporate profitability: The moderating role of firm size
Full text linkThis study aims to empirically test the extent to which environmental performance, social performance and governance performance can affect company profitability and empirically test the ability of company size to moderate the influence of environmental performance, social performance and governance performance on company profitability. This study was conducted on non-financial companies listed on the Indonesia Stock Exchange. The independent variables in this study are environmental performance, social performance and governance performance where data were obtained from Refinitiv Eikon. The dependent variable in this study is company profitability. The moderating variable in this study is company size. The sampling technique used was purposive sampling technique and obtained a sample of 61 companies or 294 total observations. The data analysis technique was carried out using Moderated Regression Analysis. The results of the analysis empirically show that environmental performance, social performance and governance performance have a positive effect on profitability. Company size is able to moderate the positive effect of environmental performance. Company size cannot moderate the effect of social performance and governance performance on profitability. This study can help companies understand the importance of integrating ESG risks into planning and decision-making. 
The use of the Word Wall in teaching and learning division in middle school students
Full text linkThe objective of this research was to analyze the impact of the use of the teaching toolWord Wallin the teaching-learning process of division, using a quasi-experimental design, with middle school students from the Cinco de Mayo Fiscomisional Educational Unit, located in the Chone canton. For the development of the study, inductive, deductive, and descriptive methods were used, with a mixed approach. The main technique was a questionnaire, used in both the pretest and posttest, to analyze and interpret the results obtained from two groups: one experimental and one control. The research arose from the problem of the scarce incorporation of innovative teaching resources by teachers and their limited adaptation to the current educational context. The results of the pretest reflected similar means between both groups, with 3.36 for the control group and 3.38 for the experimental group, indicating that there were no significant differences in prior knowledge about division. However, after the pedagogical intervention, the post-test results showed a notable difference: the experimental group achieved an average of 5.74, while the control group obtained an average of 3.83. These data demonstrate that the use of Word Wall had a positive and significant effect on division learning
Fraud hexagon indicators and audit committee in detecting financial statement fraud
Full text linkFinancial statement fraud remains a major challenge in maintaining the integrity of corporate financial information, particularly in the manufacturing sector, which is characterized by high operational complexity. This study aims to detect indications of financial statement fraud by applying the Fraud Hexagon framework, which includes the elements of pressure, opportunity, rationalization, capability, ego, and collusion. Additionally, the study examines the moderating role of the audit committee in this relationship. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Using a purposive sampling technique, a total of 119 companies were selected, resulting in 595 financial observations analyzed. A quantitative approach was employed, utilizing Moderated Regression Analysis (MRA) and the Fixed Effect Model (FEM). The results indicate that pressure and opportunity have a significant positive effect on financial statement fraud, whereas rationalization and capability show a significant negative effect. Meanwhile, ego and collusion were found to have no significant effect. The audit committee was shown to strengthen the effects of pressure, rationalization, and capability, and to weaken the effect of opportunity. However, it did not moderate the influence of ego and collusion
Moderated by political connection: Profitability and leverage on tax avoidance
Full text linkAlong with the rampant cases of tax avoidance in the health sector and the telecommunications sector, this study examines whether the profitability and leverage of companies in these two sectors affect tax avoidance behavior. This study also examines how political connection moderates the relationship between these two variables on tax avoidance. Data was collected from companies listed on the Indonesia Stock Exchange over the span of 2020-2023 using purposive sampling technique. The analysis found a positive relationship between company profitability and tax avoidance behavior. The same relationship was found between leverage and tax avoidance behavior. Furthermore, using the Moderated Regression Analysis (MRA) technique, this study confirms the moderating role of political connection in influencing corporate tax avoidance behavior
Integration of personal branding and influencer marketing: A literature review study on the paradigm shift in marketing communication in the era of creative economy and digital platforms
Full text linkThis study aims to analyse the integration between personal branding and influencer marketing as a representation of the paradigm shift in marketing communication in the era of the creative economy and digital platforms. Through a literature review approach, the results show that digital transformation has shifted marketing communication patterns from traditional persuasive models to relational models that emphasise individual values, trust, and authenticity. Personal branding serves as the foundation for digital identity formation and a source of credibility, while influencer marketing becomes an instrument for distributing value that utilises the social proximity between influencers and audiences. The integration of the two results in a human-centred marketing paradigm, which places interaction, engagement, and collaboration at the core of modern marketing strategies. Furthermore, this study confirms that the symbolic power and social capital of personal branding can be converted into economic capital through influencer marketing mechanisms, thereby creating a marketing system oriented towards participation and social value. The implications of this study point to the need to develop ethical, adaptive, and sustainable marketing communication strategies amid the complexity of digital culture