International journal of business, economics & management
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    241 research outputs found

    Auditor dysfunctional behavior mediates the effect of locus of control, turnover intention, and time budget pressure on audit quality

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    Dysfunctional behavior that can directly affect audit quality is referred to as audit quality reduction behaviors. The research aims to study the mediating role of the auditor dysfunctional behavior towards the effect of locus of control, turnover intention, and time budget pressure on audit quality. Sample consists of 151 public accounting firms in Bali. Data are collected using a 1 to 4 Likert-Like Scale questionnaire. Data analysis using SEM PLS finds that external locus of control, turnover intention, and time budget pressure have negative effect on audit quality; external locus of control, turnover intention, and time budget pressure have positive effect on the dysfunctional behavior of auditors; auditor's dysfunctional behavior negatively affects audit quality; and auditor dysfunctional behavior mediates the effect of external locus of control, turnover intention, and time budget pressure on audit quality

    The influence of net working capital and capital structure on profitability in manufacturing companies in the consumer goods industry sector listed on the Indonesia stock exchange

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    The manufacturing industry sector in the goods and consumption sub-sector has an attraction for investors to invest in companies so that to increase the profitability value of the company, several indications are needed to achieve the goal by maintaining the company's assets and assets and always paying attention to the company's debt and equity finance. This study examines 15 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021, using panel data regression analysis techniques that are time series and cross section to examine the relationship between model variables. The results of the analysis study were obtained where the selection of the Chow test model obtained the Common Effect Model (CEM) selection, while the Hausman test had doubtful results and the Langrange Multiplier test selected the Common Effect Model (CEM) model, while from the estimation results of panel regression data using the option Common Effect Model in which the variables Net Working Capital (0.013) and debt to equity ratio (DER) (0.000) have a positive influence while the debt to asset ratio (DAR) (0.003) has a significant negative effect. -variable with value (10.84 > 3.29).&nbsp

    The effect of return on assets, debt to equity ratio, and corporate social responsibility policies on company values in PT Semen Baturaja (Persero) Tbk.

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    This study aimed to know the effect of return on assets, debt to equity ratio, and corporate social responsibility policies on score company at PT Semen Baturaja (Persero), Tbk. The population and sample in the study is a company engaged in the cement sector, namely PT Semen Baturaja (Persero), Tbk, which uses report finance during periods 1-4 of 2012-2021. Based on the analysis of the results, multiple linear regression that has been conducted shows that return on assets take an adverse effect and has no significance to score Company, equity debt has an effect positive and significant to score Company, corporate social responsibility has an effect positive and significant to score Company. For companies in the cement industry, especially Semen Baturaja, it is necessary to develop ROA, DER, and CSR as tools to increase company value so that they can continue to compete and improve. For regulators, the results of this study provide an overview of ROA, DER, and CSR towards score companies. Therefore, regulatory agencies must set standards for measuring and disclosing existing corporate values

    Understanding financial strategy and management efforts to improve business operational efficiency in the era of multi-financial crisis

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    Efforts to understand this financial strategy is one of the most important actions when these multiple financial crises hit the government, conditions, and even individuals. To discuss getting an understanding of the strategy in question, we have reviewed several documents that we believe can answer the core problems, and to prove our assumptions and findings, we examine them under a mandatory convenience approach which involves a data coding system conducting in-depth interventions and drawing conclusions to see if these findings are relevant and also valid answers. After a series of studies and discussions, we can finally conclude that an understanding of financial strategy in times of crisis to improve the efficiency of all operational sectors, both business and government, requires an understanding of appreciation and then invites to collaborate in setting economic priorities and opening opportunities for investors, and strategies intensive, and go green project. Hopefully, these findings will add input for similar studies in the future

    Supply chain management performance on laying chicken farm

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    Closer competition since more new laying hen farms was entering this business requiring increased company competitiveness. One of the factors that influence a company's competitiveness is effective and efficient supply chain management. Research on the performance of supply chain management of laying hens was conducted at Wiratama Maju Lestari Inc in Bogor Regency, West Java. The purpose of this study is to identify product, financial, information flows and analyze supply chain management performance. The Supply Chain Operations Reference-Analytical Hierarchy Process (SCOR-AHP) method was conducted for analysis. The results showed that the supply chain of laying hens consists of suppliers, breeders and wholesalers. The flow of products, information and finances has been well integrated as indicated by the fulfillment of the number of eggs ordered at the right time according to the contract. Based on the classification of standard supply chain performance values, the achievement of supply chain management performance is classified as good with a performance value of 83.13. The order of importance of the key processes of the SCOR model in the supply chain of laying hens is as follows: deliver, return, make, source, and plan.&nbsp

    The influence of service quality and customer satisfaction of the BRImo application on customer loyalty

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    This study was conducted to determine service quality and customer satisfaction on the BRImo application on customer loyalty at PT Bank Rakyat Indonesia (Persero), Tbk Sekayu branch office. The population in this study were all customers at PT. Bank Rakyat Indonesia (Persero), Tbk Sekayu Branch Office, as many as 850 customers in the K1 customer category, which focuses on BRImo users in 2020-2021. The sample used in this study was 123 respondents with purposive sampling techniques. The multiple linear regression analysis results show that service quality has a positive and significant effect on customer loyalty. Customer satisfaction has a positive and significant effect on customer loyalty. The results of this study are expected. PT Bank Rakyat Indonesia (Persero), Tbk can improve the application network regularly and provide additional employees in the IT department so that customers can always use the BRImo application at any time. In addition, the increase in the appearance and needs of customers in the BRImo application service can be further improved so that customers can be more efficient in conducting transactions using only smartphones without the need to come directly to the BRI bank

    Technology-based HR management to optimize MSME product and service marketing

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    Technology-based human capital management, such as digital applications, is part of efforts to maximize the marketing of small business products and services. It discusses the management of science and technology-based marketing innovations that need to be encouraged. This study discusses the role of human resource management and its advantages in the technology sector to support the development of small business marketing so that people's businesses can continue to be sustainable and support the increase in the country's foreign exchange. This study also analyzes the data on the drivers of MSMEs based on technology innovation that we collect from various scientific reports and technology studies from various application contexts in the field. We collect data electronically from several scientific publications in the form of books and other literature, which we analyze with a phenomenological approach to get valid findings. We propose a technology-laden HR management model for business people, especially the marketing of small business products in Indonesia, transitioning from traditional marketing to innovative strategies that can be continuously supported. The results of this analysis will later assist in studying marketing innovation updates for small business products and services in future HR studies and training

    Does green perceived value impact the green repurchase intention? A perspective from the body shop Indonesia consumer

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    Global warming has become a hotly discussed issue and has caused manufacturers to implement green marketing in their business. This study aims to analyze the effect of green perceived value on green repurchase intention. The population is people who have bought and used The Body Shop Indonesia products with a sample of 100 respondents through purposive sampling. Collecting data using a questionnaire in the form of google form and analyzed by simple linear regression analysis. The results showed that green perceived value had a positive and significant effect on green repurchase intention

    Business model canvas implementation in the Besuki Peak tourism development strategy, Kediri Regency, East Java, Indonesia

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    Local potential is the main asset for rural communities to revive the village economy. The science of human resource management should be implied in life as a direct solution to the problem that is found in rural life, namely the lack of human resources capacity in managing local potential to become a force that is expected to improve the living standards of the community if managed and developed correctly. This research conducted a study directly through observation, in-depth interviews. It focused group discussions strengthened by literature studies to explore and map the local potential of Jugo Village, one of the tourist villages in Kediri Regency, which is now in a vacuum. Carrying the philosophy of appreciative inquiry with questions to explore the strengths, opportunities, aspirations and results of critical figures of village youth as key informants in this study. The results were then analyzed using a business model canvas to design the concept of a village development strategy with the Besuki Peak Ecotourism design

    Effect of capital structure on profitability and its implications on financial performance PT BRI Sharia TBK

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    This study aims to analyze the effect of structure on profitability and its implications for financial performance at PT. BRI Syariah Tbk period 2016- 2018. The population in this study is in the form of 36 financial statements. The sample in this study is the 2016-2018 financial statements. Hypothesis testing in this study using multiple linear regression. Simultaneously, DER and DAR have a significant and significant effect on profitability. Simultaneously DER and DAR affect financial performance. The coefficient of determination obtained by 42.5% indicates that DER and DAR have the ability to explain profitability, while the remaining 57.5% is explained by variables not examined in this study. The coefficient of determination obtained is 73.1% indicating that DER and DAR have the ability to explain financial performance, while the remaining 26.9% is explained by variables not examined in this study and a coefficient of determination of 57.4% indicates that profitability has the ability to explains financial performance, while the remaining 42.6% is explained by variables not examined in thisstudy

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    International journal of business, economics & management
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