InJEBA : International Journal of Economics, Business and Accounting
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Factors Influencing MSME’s Interest In Transacting In E-Commerce
Full text linkThe purpose of this study is to provide empirical evidence regarding the factors that influence MSME interest in transacting in e-commerce. This research was conducted in Lampung province which consists of 13 districts and 2 municipalities with analysis of MSME that have used e-commerce as a place to sell, where the sample in this study was 400 respondents. The sampling technique used was nonprobability sampling. The data analysis method used is a quantitative method using the Structural Equation Model (SEM) model. The results of this research show that perceived usefulness, perceived ease to use, social perception do not influence MSMEs’ interest in transacting in e-commerce. Meanwhile, perceived trust, perceived enjoyment and perceived profits have a positive and significant effect on MSME interest in transacting in e-commerc
Analysis of Leading Sectors Supporting Tourism Using Location Quotient and Shift-Share in East Nusa Tenggara (2018-2022)
Full text linkThis study examines the leading sectors supporting tourism in East Nusa Tenggara (NTT) Province from 2018 to 2022, utilizing Location Quotient (LQ) and Shift-Share analyses. By analyzing the Gross Regional Domestic Product (GRDP) across 21 districts and 1 city, the research identifies the transportation, accommodation, and information and communication sectors as critical contributors to tourism. The LQ analysis reveals that nine regions have transportation as a base sector, while four regions each specialize in accommodation, restaurant, iinformation, and communication. Kupang City stands out with all three sectors as basic. The Shift-Share analysis further indicates that most regions experience growth in the transportation sector driven by national trends, though many still face competitive challenges. These findings highlight the importance of enhancing infrastructure and services in these key sectors to bolster tourism development in NTT. The study offers valuable insights for regional planning and policymaking aimed at leveraging tourism for economic growth
Analysis of Price Perception and Celebrity Endorser on Purchasing Decisions for Skintific Skincare Products of UNRI Gen Z Graduate Students with Intervening Variables Online Customer Review
Full text linkThis study was conducted to determine Analysis of Price Perception and Celebrity Endorser on Purchasing Decisions for Skintific Skincare Products of UNRI Gen Z Graduate Students with Intervening Variables Online Customer Review. The study was conducted by distributing questionnaires to 210 active postgraduate students at the University of Riau born between 1996 and 2010. The results of this study indicate that Celebrity Endorser, Online Customer Review, and price perception have a positive effect on purchasing decisions. Celebrity Endorser and price perception have a positive effect on Online Customer Review. Online Customer Review significantly mediates the relationship between Celebrity Endorser and purchasing decisions. Online Customer Review significantly mediates the relationship between price perception and purchasing decisions.  
Effect of Institutional Ownership, Managerial Ownership, Profitability, Company Size and Tax Avoidance on Cost of Debt
Full text linkThis research aims to determine the influence of Institutional ownership, managerial ownership, This research aims to determine the influence of institutional ownership, managerial ownership, profitability, company size, and tax avoidance partially and simultaneously on the Indonesia Stock Exchange (BEI) in 2020-2022. This type of research is quantitative. The number of samples in this research was 11 companies with the sampling method using the purposive sampling method. The data analysis method was carried out using panel data regression with the help of Eviews 9 which consists of descriptive statistical analysis, classical assumption testing, panel data regression model selection and hypothesis testing. This research uses secondary data obtained via www.idx.co.id. The results of data analysis or panel data regression show that institutional ownership, managerial ownership, profitability, company size and tax avoidance simultaneously have a significant effect on the cost of debt. The contribution of institutional ownership, managerial ownership, profitability, company size and tax avoidance variables in this research explains 96.31% of the variation in the cost of debt variable. Meanwhile, the remaining 3.69% is influenced by other variables not measured in this regression model. Partially, the institutional ownership variable has a significant effect on the cost of debt, while the managerial ownership variable has a negative and insignificant effect. The variables profitability, company size and tax avoidance partially have a negative and significant effect on the cost of debt.
 
The Influence Of Brand Love And Brand Trust On Repurchase Intention Through Consumer Satisfaction Of Indomie Products In Pekanbaru City
Full text linkThis study was conducted to determine the effect of Brand Love and Brand Trust on Repurchase Intention through Consumer Satisfaction of Indomie products in Pekanbaru City. The population in this study are consumers who know and have bought Indomie products. In sampling using nonprobability sampling with purposive sampling technique so that a sample of 114 respondents was obtained. The data analysis method uses Structural Equation Modeling (SEM) with the SmartPLS version 4 program. The results showed that Brand Love and Brand Trust affect the Consumer Satisfaction of Indomie products in Pekanbaru City. Brand Love and Brand Trust affect Repurchase Intention in Indomie products in Pekanbaru City. Consumer Satisfaction affects Repurchase Intention in Indomie products in Pekanbaru City. Brand Love and Brand Trust affect Repurchase Intention through Consumer Satisfaction of Indomie products in Pekanbaru City.  
Predicting Stock Prices: The Role of Profitability, Operating Performance, Capital Expenditure and Growth Opportunity Before and After Spin-Offs
Full text linkIn the last few decades there has been an increase in the number of merger and acquisition (M&A) deals. However, there is a relatively new trend to divest a company's operating activities. This research focuses on spin-off as a divestment method which is defined as the separation of a subsidiary or division from the parent company by creating a new, independent company. The aim of this research is to assess the parent company's share price response to the spin-off announcement and measure the long-term performance of the parent company that is carrying out the spin-off. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2010 - 2023. The sampling technique used was purposive sampling and a sample of 32 companies was obtained with 192 observation consisting of 3 (three) years before the spin-off and 3 (three) years after the spin-off. The analysis method used is multiple linear regression using SPSS Ver 22. The research results show that profitability and growth opportunity influence share prices before the spin-off event, whereas after the spin-off event only the growth opportunity variable influences share prices. The operating performance and capital expenditure variables have no effect on share prices either before the spin-off event or after the spin-off event. The abnormal return value is smaller in the event after the spin-off
Carbon Emission Disclosure, Capital Expenditure, and Institutional Ownership on Company Value: A Literature Review
Full text linkThis literature review explores the impact of carbon emission disclosure on company value, synthesizing findings from eight recent peer-reviewed articles published between 2021 and 2023. The analysis reveals a consistent positive relationship between carbon emission disclosure and firm value, driven by increased investor confidence and enhanced market responses. Institutional investors play a crucial role in this dynamic, promoting sustainable practices and holding companies accountable for their environmental impact. Additionally, the review highlights the multifaceted relationship between capital expenditure and firm value, influenced by factors such as market competition and information asymmetry. Capital investments, particularly in sustainable practices, are shown to enhance transparency and corporate governance, further boosting firm valuation. The findings underscore the growing importance of environmental, social, and governance (ESG) criteria in investment decisions, suggesting that companies engaging in proactive carbon emission disclosure and sustainability investments are better positioned to attract responsible investors and achieve long-term market success. This comprehensive review provides valuable insights for policymakers, investors, and corporate leaders, emphasizing the strategic significance of carbon emission transparency and sustainable investments in fostering sustainable economic growth and improving company value
The Influence of Online Customer Review and Perceived Risk on E-Trust and Purchase Intention on E-Commerce Lazada in Pekanbaru City
Full text linkThis study aims to determine The Influence of Online Customer Review and Perceived Risk on E-Trust and Purchase Intention on E-Commerce Lazada in Pekanbaru City. Primary data was collected by questionnare and hypothesis testing was conducted using Structural Equation Modelling – Partial Least Square (SEM – PLS) method with software SmartPLS version 4 program. Technique sampling was carried out by purposive sampling method with total of 180 respondents were selected based on certain criteria. The result of this study showed that online customer review has a significant effect on perceived risk, online customer review and perceived risk has a significant effect on e-trust, online customer review has a positive but not significant effect on purchase intention, perceived risk and e-trust has a significant effect on purchase intention. This result also showed that online customer review and perceived risk has a positive and significant effect on purchase intention with mediation of e-trust as an intervening variabel on e-commerce Lazada in Pekanbaru City
The Effect of Social Media Marketing on Purchase Intention Through Brand Awareness on Sociolla E-Commerce Users in Pekanbaru City
Full text linkThis study aims to determine the effect of social media marketing on buying interest through brand awareness on sociolla e-commerce users in pekanbaru city. The sampling technique used purposive sampling with non-probability sampling. Data was obtained by distributing questionnaires to 120 respondents. The approach used in this research is quantitative and uses the SEM-PLS model and SmartPls 4.0 software as a tool for this research. The results of this study indicate that: there is a positive and significant influence of social media marketing on brand awareness on Sociolla e-commerce users in Pekanbaru City, there is a positive and significant influence of brand awareness on buying interest in Sociolla e-commerce users in Pekanbaru City, there is a positive and significant influence of social media marketing on buying interest in Sociolla e-commerce users in Pekanbaru City, there is a positive and significant influence of social media marketing on buying interest through brand awareness on Sociolla e-commerce users in Pekanbaru City. For further researchers, it is hoped that this research will become a reference and analyze the time period and develop more research
Audit Quality: Audit Fees, Audit Tenure, Audit Rotation, Auditor Reputation and Audit Specialization
Full text linkThis study aims to determine the effect of competence, independence, professionalism, work experience, and time budget pressure on audit quality with auditor ethics as a moderating variable. The research method used is quantitative method. The population in this study were all auditors who worked at the Pekanbaru City Public Accounting Firm and the sample was auditors at the Pekanbaru City Public Accounting Firm. The sampling technique in this study uses saturated sampling or often called total sampling (census). The data source used is the main / primary data obtained directly from the questionnaire distributed to respondents. The data analysis method used in this study uses the Partial Least Square (PLS) method to test the six hypotheses proposed in this study. Each hypothesis will be analyzed using SmartPLS 4 software to test the relationship between variables. The results of this study indicate that competence, independence, time budgte pressure have a positive influence on audit quality and auditor ethics can moderate work experience on audit quality. Meanwhile, professionalism and work experience are not proven to have a positive influence on audit quality
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