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Pengaruh Live Streaming dan Online Customer Review Terhadap Keputusan Pembelian Konsumen di Shopee
Get PDFThis study aims to determine the effect of Iive streaming and online customer reviews on consumer purchasing decisions at Shopee. Shopee is one of the e-commerce with the most visitors in Indonesia. In this study, 100 respondents were obtained by distributing questionnaires with several specific criteria, namely shopee application users with a minimum age of 17 years who within the last 6 months made at least 3 purchase transactions at shopee and watched live streaming and read online customer reviews at shopee. The data obtained was then processed using data analysis techniques with the SPSS model. The results showed that live streaming and online customer reviews have a positive and significant influence on consumer purchasing decisions at Shopee.
Keywords: Live Streaming, Online Customer Review, Purchase Decision, Shopee
PENGARUH FREE CASH FLOW, FINANCIAL DISTRESS, DAN BONUS PLAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI
Get PDFThis research aims to determine the influence of free cash flow, financial distress and bonus plans on profit management in infrastructure sector companies listed on the IDX. This type of research is quantitative research. The data used is secondary data in the form of data obtained from financial reports and company annual reports. The population in this research are companies listed on the IDX with the infrastructure sector as the research sample. The sampling method uses a purposive sampling technique, namely with the criteria of infrastructure sector companies listed on the IDX for the 2020-2022 period and all companies that meet the sample criteria. The data analysis technique used is a multiple regression model by looking at the determinant coefficients, F test and t test using SPSS version 25. The results of this study show that the free cash flow variable has an effect on earnings management, while the financial distress and bonus plan variables have no effect on earnings management.
Keywords: Free Cash Flow, Financial Distress, Bonus Plan, Profit Managemen
Pengaruh Struktur Modal, Leverage, dan Free Cash Flow Terhadap Kinerja Keuangan Perusahaan Transportation & Logistic yang Terdaftar di BEI 2020-2022
Get PDFThis study aims to determine the effect of capital structure, leverage, free cash flow on financial performance. The type of data that will be used in this research is secondary data. The population in this study are transportation & logistic companies listed on the Indonesia Stock Exchange. The sampling technique in this study used purposive sampling and obtained 26 companies with a total of 78 samples. Hypothesis testing conducted in this study using multiple linear regression analysis. The results showed that capital structure and leverage have no effect on financial performance. While free cash flow affects financial performance
Pengaruh Nilai Inflasi, Nilai Tukar Mata Uang, dan Tingkat Suku Bunga Terhadap Return Saham LQ45 Bursa Efek Indonesia Pada Perusahaan Manufaktur
Get PDFThis research was studied to determine the effect of inflation, currency exchange rates and interest rates on LQ45 stock returns on the Indonesian Stock Exchange (BEI) in manufacturing companies during the 2019-2022 period. This research was researched using secondary data with the population used being data on companies listed in the LQ45 Stock Index, inflation values, currency exchange rates and interest rates. The sampling technique uses the purposive sampling method. The tests used to test the hypothesis are multiple linear regression analysis tests, partial tests (T statistical tests), and simultaneous significant tests (F statistical tests). The results of this research are that inflation values have a positive and insignificant effect on LQ45 stock returns on the Indonesian Stock Exchange in manufacturing companies for the 2019-2022 period, currency exchange rates have a negative and insignificant effect on LQ45 stock returns on the Indonesian Stock Exchange in manufacturing companies for the 2019-2022 period. , and interest rates have a negative and insignificant effect on LQ45 stock returns on the Indonesian Stock Exchange in manufacturing companies for the 2019-2022 period
PENGARUH KEMUDAHAN PERSEPSIAN DAN KINERJA PERSEPSIAN TERHADAP NIAT MENGGUNAKAN FINTECH PAYMENT GATEWAY
Get PDFThis study aims to determine whether there is an effect of perceived ease and perceived performance on intentions to use Fintech Payment Gateway by focusing on UMKM who use Fintech Payment Gateway as a sales transaction method. The data used is primary data. The population in this study UMKM who use the Fintech Payment Gateway in Palembang. The sampling technique used was purposive sampling technique. To test this research, 117 samples were used and questionnaires were distributed to UMKM who use the Fintech Payment Gateway. The results of this study are that there is a positive effect between perceived ease of use on intention to use Fintech Payment Gateway and there is a negative influence between perceived performance on intention to use Fintech Payment Gateway
Pengaruh ESG Disclosure Terhadap Kinerja Keuangan Dengan Gender Diversity Sebagai Variabel Moderasi
Get PDFThis research aims to determine the effect of Gender Diversity on the causal relationship between ESG Disclosure and financial performance by focusing on manufacturing sector companies listed on the Indonesia Stock Exchange for the research period in 2020-2022. The data used is secondary data. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange. The sampling technique used was the purposive sampling method and 57 companies were obtained with a total of 171 samples. Hypothesis testing was carried out using Moderated Regression Analysis-MRA. The results of this research indicate that Gender Diversity can moderate the causal relationship between ESG Disclosure and financial performance
APLIKASI THEORY OF PLANNED BEHAVIOR (TPB) TERHADAP MINAT MAHASISWA AKUNTANSI DI KOTA PALEMBANG UNTUK MENJADI AKUNTAN PROFESIONAL
Get PDFThis research aims to find out whether the theory of planned behavior (TPB) variables have an influence on the interest of accounting students in the city of Palembang to become professional accountants. The theory used in this research is the theory of planned behavior (TPB). The data used is primary data taken using an offline questionnaire. The population is accounting students in the city of Palembang in the 5th and 7th semesters of 2023 with a total sample of 80 samples. The analytical tool used in this research is multiple linear regression analysis. Data processing using SPSS 22.
Keywords: Behavioral Attitudes, Subjective Norma, Behavioral Control, and Interest in Accounting Student
Pengaruh Ukuran, Profitabilitas, Leverage, dan Earning Volatility Asuransi Terhadap Nilai Perusahaan di Palembang
Get PDFThis study aims to determine the effect of company size (X1), profitability (X2), leverage (X3) and earning volatility (X4) on firm value (Y) by focusing on insurance companies listed on the Indonesia Stock Exchange with the research period in 2017-2022. The data used is secondary data. The population in this study are insurance companies listed on the Indonesia Stock Exchange. The sampling technique used was the purpose sampling method and obtained 12 companies with a total sample
of 72 samples. Hypothesis testing using multiple linear regression. The results of this study indicate that company size and leverage affect firm value. However, profitability and earning volatility have no effect on firm value
Pengaruh Transfer Pricing, Thin Capitalization, Intensitas Modal Dan Kepemilikan Institusional Terhadap Penghindaran Pajak
Get PDFThis study aims to determine the impact of transfer pricing, thin capitalization, capital intensity and institutional ownership on tax evoidance by focusing on mining companies listed on the Indonesian Stock Exchange with research period in 2018-2022. The population in this study are mining company listed on the Indonesian Stock Exchange. The sampling techniques used was purposive samplings and obtained 19 companies with a total of 93 samples. Hypothesis testing is done with double regression analysis. The results show that transfer pricing, thin capitalization, and capital intensity have no effect on tax evoidance, while institutional ownership has a positive effect on tax evoidance.
Keywords: Transfer Pricing, Thin Capitalization, Capital Intensity, Institutional Ownership, Tax Evoidanc
ANALISIS PENGARUH SEKTOR PARIWISATA TERHADAP PENDAPATAN ASLI DAERAH (PAD) PROVINSI SUMATERA SELATAN
Get PDFThis research aims to determine the influence of the tourism sector on Local Revenue in South Sumatra Province. The variables in this research are amount of tourists, amount of hotels and amount of restaurants. This research uses associative causality research with a quantitative approach. The method used in sampling was purposive sampling technique. Hypothesis testing was carried out using multiple linear regression analysis. The results of this research show that amount of tourists has no effect and is not significant on Local Revenue, amount of Hotels has a positive and significant effect on Local Revenue and amount of Restaurants has no effect and is not significant on Local Revenue.
Keyword: Amount of Tourists, Amount of Hotel, Amount of Restaurant, Local Revenu