E-Jurnal Manajemen Trisakti School of Management (TSM)

PENGARUH LEVERAGE, INTELLECTUAL CAPITAL, DAN FAKTOR LAINNYA TERHADAP FIRM VALUE

2026-09-02T07:49:30+00:00

This study examines the effect of leverage, liquidity, profitability, firm size, and intellectual capital on firm value, with the Price Earnings Ratio (PER) used as a proxy. The research focuses on property and real estate companies listed on the Indonesian Stock Exchange during the 2019–2024 period. Using purposive sampling, 96 observations from 16 companies were obtained and analyzed through panel data regression with the common effect model using EViews 12. The findings indicate that leverage, firm size, and intellectual capital have a significant influence on firm value, while liquidity and profitability do not. This study is limited to the property and real estate sector within the specified observation period.

ANTESEDEN INTENTION TO CONTINUOUS USE PENGGUNA E-WALLET DI JAKARTA: PERCEIVED USEFULNESS SEBAGAI VARIABEL MEDIASI

2026-08-10T10:49:42+00:00

The purpose of this study was to determine and analyze the effect of perceived ease of use, perceived enjoyment, reward, and trust on intention to continuous use through perceived usefulness as a mediating variable among e-wallet users in Jakarta, with the goal of increasing e-wallet competitiveness in the fintech industry. This research design uses descriptive and causal research. The method of determining the sample using non-probability sampling with purposive sampling technique. The sample used as many as 273 respondents and data analysis using Structural Equation Modeling (SEM) with Partial Least Square (PLS) approach using SmartPLS software. The results indicate that perceived ease of use, perceived enjoyment, reward, and trust have a positive effect on perceived usefulness. Furthermore, perceived ease of use, reward, trust, and perceived usefulness have a positive effect on intention to continuous use, whereas perceived enjoyment has no direct effect. The study also found that perceived usefulness successfully mediates the relationship between the independent variables and intention to continuous use.

ANALISIS PERAN GREEN ACCOUNTING, TATA KELOLA, DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN

2026-07-31T06:37:29+00:00

This study aims to obtain empirical evidence on the influence of green accounting, tax planning, managerial ownership, audit committee, board size, dividend policy, profitability, and firm size on firm value. This research is expected to provide insight into additional factors that influence firm value. This study used a sample of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. A total of 46 manufacturing companies, equivalent to 138 data sets, met the research criteria. The sample was selected using a purposive sampling method and analyzed using multiple linear regression. The results show that managerial ownership and firm size have a positive influence on firm value. Management share ownership can increase investor confidence in the company, thereby increasing firm value. Larger companies have a higher level of stability. A company's stock price increases as a result of this stability in the capital market. Furthermore, green accounting, tax planning, audit committee, board size, dividend policy, and profitability have no effect on firm value.

PENGARUH TATA KELOLA PERUSAHAAN, TRANSFER PRICING, DAN LEVERAGE TERHADAP TAX AVOIDANCE

2026-07-31T06:00:03+00:00

The purpose of this study is to obtain empirical evidence regarding the influence of independent variables on the dependent variable. This study uses seven independent variables: Managerial Ownership, Institutional Ownership, Foreign Ownership, Board Gender Diversity, Independent commissioners, Transfer pricing, and leverage. The dependent variable in this study is tax avoidance. The sample used in this study is 395 data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024. The method used in this study is purposive sampling. This study uses multiple regression to analyze the data. The results of this study indicate that Board Gender Diversity and Transfer pricing variables have an effect on tax avoidance. Meanwhile, Managerial Ownership, Institutional Ownership, Foreign Ownership, Independent commissioners and leverage have no effect on tax avoidance.

KEPUASAN KERJA MEMEDIASI FAKTOR-FAKTOR YANG MEMENGARUHI KOMITMEN AFEKTIF PADA PT XYZ

2026-07-23T14:06:51+00:00

This study aims to analyze the effects of recruitment and selection, training and socialization, and employee security on employees’ affective commitment, with job satisfaction as a mediating variable, among employees of PT XYZ. Headquarters. The population of this study consisted of 264 PT XYZ employees, with a sample of 116 respondents selected using purposive sampling technique. Data were collected through the distribution of questionnaires using a Likert scale to measure each research variable. Data analysis was conducted using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach. The results of the study indicate that recruitment and selection, training and socialization, as well as employee security have a effect on job satisfaction. Recruitment and selection and employee security also have a effect on affective commitment, while training and socialization do not have a direct effect on affective commitment. Job satisfaction has a effect on affective commitment. Furthermore, job satisfaction does not mediate the relationship between recruitment and selection and affective commitment, but it mediates the effects of training and socialization and employee security on affective commitment.

THE EFFECT OF POLITICAL CONNECTIONS AND NATURE OF INDUSTRY ON FRAUDULENT FINANCIAL REPORTING

2026-07-23T13:19:15+00:00

This research aims to obtain empirical evidence regarding the influence of financial targets, financial stability, external pressure, ineffective monitoring, nature of the industry, external auditor quality, board of directors' turnover, auditor turnover, frequent number of CEO’s picture, and political connections on fraudulent financial reporting. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period, using a purposive sampling method, resulting in 197 data points. The data were analyzed using multiple linear regression with SPSS software. The results of the research show that financial targets, financial stability, and board of directors' turnover have a positive influence on fraudulent financial reporting. Meanwhile, the nature of the industry has a negative influence on fraudulent financial reporting. External pressure, ineffective monitoring, external auditor quality, auditor turnover, frequent number of CEO’s picture, and political connections do not significantly influence fraudulent financial reporting.

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LIKUIDITAS, DAN FAKTOR LAINNYA TERHADAP FINANCIAL DISTRESS

2026-07-23T12:48:49+00:00

This study aims to examine the effect of profitability, firm size, liquidity, and other factors on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The independent variables used in this study include profitability, leverage, liquidity, operating capacity, firm size, net profit margin, and earnings growth. The research was conducted using data from 80 manufacturing companies, resulting in a total of 240 observations. The data were analyzed using multiple linear regression with SPSS version 25. The results of the study show that liquidity have a positive and significant effect on financial distress. On the other hand, leverage and firm size have a negative and significant effect on financial distress. Meanwhile, profitability, operating capacity, net profit margin, and earnings growth do not have a significant effect on financial distress.

DETERMINAN FINANCIAL TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN FOOD AND BEVERAGE DI INDONESIA

2026-07-23T12:19:58+00:00

The purpose of this study is to examine the effect of financial ratios such as profitability, asset growth, capital structure, liquidity, and company size on dividend policy. The research objects consist of food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2016–2024 period. The samples used in this study consisted of 27 companies for logistic regression analysis and 9 companies for panel data regression analysis that meet the criteria of the purposive sampling method. The data were analyzed using SPSS software for logistic regression and E-views 13 software for panel data regression as statistical analysis tools. The results of the statistical analysis indicate that profitability, asset growth, capital structure, liquidity, and company size do not have an impact on dividend policy.

PENGARUH JOB SATISFACTION, AFFECTIVE COMMITMENT, CONTINUANCE COMMITMENT, DAN NORMATIVE COMMITMENT TERHADAP TURNOVER INTENTION

2026-07-31T05:21:12+00:00

This study aims to analyze the direct influence of job satisfaction, affective commitment, continuance commitment, and normative commitment on turnover intention. Utilizing a quantitative approach and the SEM-PLS method, data were collected from 674 employee respondents of PT. Serikat Putra, Bukit Raja Plantation. The analysis results indicate that all four independent variables have a effect on turnover intention. This implies that higher levels of job satisfaction and employee commitment are associated with lower intentions to leave the organization. The study provides valuable insights for designing sustainable employee retention strategies.

CAPITAL EMPLOYED EFFICIENCY DAN FAKTOR-FAKTOR PENENTU NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR INDONESIA

2026-07-14T16:41:26+00:00

Research on the determinants of firm value has been widely conducted; however, empirical findings regarding the role of capital employed efficiency (CEE) remain inconclusive, particularly among manufacturing companies in Indonesia. In addition, studies that simultaneously examine CEE together with firms’ financial characteristics within a single empirical model are still relatively limited. Therefore, this study aims to investigate the effects of profitability, capital employed efficiency, firm size, asset growth, total asset turnover, leverage, and liquidity on firm value. The study employs 384 firm-year observations of manufacturing companies listed on the Indonesia Stock Exchange and applies multiple linear regression analysis. As an additional robustness assessment, White Heteroskedasticity-Consistent Standard Errors (HC3 Robust Standard Error) are employed to ensure the consistency of the estimation results in the presence of heteroskedasticity. The findings reveal that firm size and capital employed efficiency positively affect firm value, whereas total asset turnover has a negative effect. Meanwhile, profitability, asset growth, leverage, and liquidity do not significantly influence firm value. The robustness test confirms that the direction of the estimated relationships remains consistent with the main regression model, indicating that the findings are robust. These results highlight the importance of efficient capital utilization as a key determinant of firm value and provide practical implications for corporate management and investors in enhancing firm value through more efficient resource management.

PERAN MEDIASI SUASANA KERJA TERHADAP KEPUASAN KERJA PADA PERUMDA XXX

2026-07-14T16:12:35+00:00

This study aims to test and determine work atmosphere mediates the influence of supervisor cooperation and career growth on job satisfaction at Perusahaan Umum Daerah Air Minum XXX. This study employs a quantitative and causal research method. The sampling technique used is purposive sampling, with the sample consisting of employees of Perusahaan Umum Daerah XXX who have worked for a minimum of five years. Data was collected through the distribution of questionnaires using a Likert scale. A total of 87 employees were sampled. The data were analyzed using SmartPLS version 4.0. Based on the results of hypothesis testing in this study, it is shown that supervisor cooperation has an influence on the work atmosphere, but its effect on job satisfaction is weak. Career growth has an influence on both the work atmosphere and job satisfaction. Work atmosphere has an influence on job satisfaction and is also able to mediate the relationship between supervisor cooperation and career growth with job satisfaction.

PENGARUH TAX AVOIDANCE DAN MEKANISME INTERNAL TATA KELOLA PERUSAHAAN TERHADAP AUDIT REPORT LAG

2026-07-14T15:32:45+00:00

The purpose of this research is to obtain the empirical evidence about the effect of the tax avoidance, audit committee size, audit committee expertise, audit committee diligence, board size, board independence, and board diligence as an independent variable that take refer to audit report lag as a dependent variable. The population of this research are manufacturing companies that listed in the Indonesia Stock Exchange (BEI) from 2021 to 2023. The sample used for this research consist of 81 companies, the selection process of these sample used the purposive sampling method with 243 total data and the data analysis method in this research using multiple regression analysis. The result in this research indicates that board size have a significant effect to audit report lag. Meanwhile tax avoidance, audit committee size, audit committee expertise, audit committee diligence, board independence, and board diligence didn’t have a significant effect to audit report lag.

FAKTOR-FAKTOR PENENTU STRUKTUR MODAL OPTIMAL PERUSAHAAN SUBSEKTOR GAS, OIL, AND COAL

2026-07-14T15:15:21+00:00

This study aims to examine the influence of internal aspects on capital structure in companies within the gas, oil, and coal subsectors listed on the Indonesia Stock Exchange during the 2017–2023 period. The independent variables in this study include Profitability, Growth Opportunity, Tangibility, Corporate Tax, and Tax Shield. The research sample was determined using purposive sampling, resulting in a total of 119 observations from 17 companies. The data were analyzed using statistical methods to identify the relationships among these variables. The results showed that Growth Opportunity and Tangibility significantly influence capital structure, reflecting the importance of growth opportunities and tangible assets in corporate financing decisions. In contrast, Profitability, Corporate Tax, and Tax Shield did not have a significant effect on capital structure. These findings imply that companies should prioritize growth opportunities and optimize tangible assets in making financing decisions, while investors may consider these factors when evaluating firms’ capital structure and financial strategies.

FAKTOR PENENTU KINERJA PERUSAHAAN FOOD AND BEVERAGE DI BEI PERIODE 2014-2017

2026-07-14T15:05:41+00:00

This study aims to examine the effect of company’s solvency, total asset turnover, and family ownership on firm performance in food and beverage companies listed on the Indonesia Stock Exchange during the 2014–2017 period. The study employs a quantitative approach using purposive sampling and multiple linear regression analysis. The sample consists of 3 companies selected from a population of 13 companies, resulting in 48 observations. The results indicate that company’s solvency, total asset turnover, and family ownership have a positive and significant effect on firm performance. These findings suggest that firms with stronger financial conditions, more efficient asset utilization, and higher family ownership tend to achieve better performance. This study provides empirical evidence regarding the determinants of firm performance in the Indonesian food and beverage industry.

FAKTOR-FAKTOR PEMERIKSAAN DAN LAINNYA YANG MEMENGARUHI AUDIT REPORT LAG

2026-07-14T14:10:15+00:00

The objective of this research is to provide empirical evidence regarding the factors that influence audit report lag. These factors include company size, audit firm status, board size, audit committee, ownership dispersion, ownership concentration, audit tenure, audit committee expertise, and audit committee meetings. The population of this study is manufacturing companies listed in Indonesia Stock Exchange during the period of 2018 to 2020. The sample in this study is selected based on the purposive sampling method. The number of sample in this study that meets the sampling criteria is 339 data. This research is using multiple regression analysis. The results of this research indicate that board size and audit committee expertise have a negative effect on audit report lag, while ownership dispersion, ownership concentration, and audit tenure have a positive effect on audit report lag. However, the variables of firm size, audit firm status, audit complexity, audit committee, and audit committee meetings have no effect on audit report lag.

ENHANCING JOB PERFORMANCE THROUGH WORK ENGAGEMENT, JOB SATISFACTION, AND ETHICAL LEADERSHIP: THE CRITICAL ROLE OF PERCEIVED ORGANIZATIONAL SUPPORT

2026-06-19T15:19:46+00:00

This study aims to analyze the effects of work engagement, job satisfaction, and ethical leadership on job performance among FMCG industry employees in Indonesia, with perceived organizational support acting as a mediating variable. The research employed a quantitative method with a causal research design by distributing questionnaires to 257 employees from various FMCG companies in Indonesia. Data were analyzed using Structural Equation Modeling (SEM) with IBM SPSS AMOS. The findings reveal that work engagement, job satisfaction, and ethical leadership each have a positive and significant effect on job performance. In addition, perceived organizational support significantly mediates the relationships between these variables and employee performance. These findings imply that FMCG companies should foster supportive work environments and implement ethical leadership practices to enhance employee engagement, satisfaction, and overall organizational performance.

OFFICE DE-CLUTTER MEDIATES THE FACTORS AFFECTING EMPLOYEE PERFORMANCE IN THE PRODUCTION AND OPERATION DIVISION

2026-06-24T13:43:00+00:00

The aims of this study is to analyze the effect of Supervisor Support and Self Efficacy on Employee Performance, with Office De-Clutter as a mediating variable in the Production & Operation Division of PT XYZ. This study employs a quantitative research method, with sample selection using non-probability sampling through a saturated sampling technique. Data were collected using a Likert-scale questionnaire distributed to respondents via Google Forms. The population and sample in this study consisted of 79 employees of the Production & Operation Division of PT XYZ. This study used Partial Least Squares Structural Equation Modeling (PLS-SEM) via SMARTPLS 4.0 for data analysis. The findings reveal that both Supervisor Support and Self Efficacy significantly impact Employee Performance. In addition, Supervisor Support and Self Efficacy also have a significant effect on Office De-Clutter. Furthermore, Office De-Clutter has a significant effect on Employee Performance. However, Office De-Clutter does not mediate the relationship between Supervisor Support and Employee Performance, whereas Office De-Clutter mediates the relationship between Self Efficacy and Employee Performance.

PENGARUH FAKTOR INTERNAL PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

2026-07-14T13:47:27+00:00

This study aims to analyze the influence of internal company factors on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The internal factors examined in this research include return on assets, firm size, thin capitalization, audit committee, independent commissioner and capital intensity. The data collection process in this study employed a quantitative approach. The sample was selected using a purposive sampling technique. Based on the established criteria, a total of 116 companies met the requirements for observation during the 2022-2024 period, and 348 data points were used for analysis. Hypothesis testing was conducted using multiple regression analysis. The results of the research indicate that return on assets and firm size have a significant influence on tax avoidance. This suggests that return on assets and firm size contribute to the company’s engagement in tax avoidance. Meanwhile, thin capitalization, audit committee, independent commissioner, and capital intensity were found to have no significant impact on tax avoidance.

ANALISIS PERAN MANAGERIAL OWNERSHIP DAN INTELLECTUAL CAPITAL TERHADAP FIRM VALUE

2026-06-13T03:53:07+00:00

This research was conducted to obtain empirical evidence regarding the influence of managerial ownership, intellectual capital, and other factors on firm value. In this research, there are seven independent variables, namely managerial ownership, intellectual capital, profitability, capital structure, liquidity, firm size, and tax avoidance. This study uses 345 firm-year observations from 115 manufacturing companies listed on the Indonesia Stock Exchange during 2022 -2024. The study employs a purposive sampling method in selecting the sample and uses multiple regression analysis in conducting data analysis. The results of this study indicate that profitability, capital structure, and firm size significantly affect firm value. However, other independent variables such as managerial ownership, intellectual capital, liquidity, and tax avoidance do not have an effect on firm value.

PENGARUH KONSERVATISME, KOMPENSASI MANAJEMEN, DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK

2026-06-05T03:14:46+00:00

This research examines the determinants of corporate tax avoidance by analyzing the roles of leverage, profitability, independent board of commissioners, audit committee, capital intensity, firm size, accounting conservatism, and management compensation. The study focuses on 110 manufacturing companies listed on the Indonesia Stock Exchange during the 2022 to 2024 observation period. Sample selection was conducted using a purposive sampling approach. Secondary data were analyzed using multiple linear regression techniques. The findings reveal that profitability, audit committee, and firm size show a significant impact on corporate tax avoidance. In contrast, leverage, independent board of commissioners, capital intensity, accounting conservatism, and management compensation do not significantly influence tax avoidance practices.

FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS PADA PERUSAHAAN HEALTHCARE DI INDONESIA

2026-05-29T04:32:28+00:00

The purpose of this study is to examine the internal factors that influence the profitability of companies in the Healthcare industry in Indonesia. The research data consist of secondary data obtained from the financial statements of Healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2024. This study employs a quantitative approach with a purposive sampling method, resulting in 12 companies that meet the criteria over a span of 6 years, producing 72 data observations. EViews 12 software is used to conduct panel data analysis, including descriptive statistics, model selection, classical assumption tests, and panel data regression. The results show that only the operational efficiency variable has a positive significant effect on profitability. Meanwhile, variables such as firm size, financial leverage, net working capital, liquidity, and equity multiplier do not have a significant effect on profitability.

FAKTOR-FAKTOR YANG MEMENGARUHI URGE TO BUY IMPULSIVELY MELALUI ATTITUDE TOWARD INFLUENCER ADS PADA IKLAN LIVE STREAMING INFLUENCER TIKTOK DI JAKARTA

2026-05-29T04:32:28+00:00

The purpose of this study is to analyze and determine the influence of Influencer Credibility (IC), Celebrity Effect (CE), Perceived Entertainment (PE), Perceived Usefulness (PU), Trust (T), and Attitude toward influencer ads (ATIA) on Urge to Buy Impulsively (UTBI) in TikTok live streaming ads in Jakarta. This study uses a descriptive and causal research design, measuring each variable using a 5-point Likert scale. This study utilized primary and secondary data, and data collection was conducted through a questionnaire. The research sample was obtained through purposive sampling and involved 235 respondents. The method used in this study was Structural Equation Modeling (SEM) with SmartPLS 4.0 and SPSS. The results obtained in this study indicate that the variables IC, CE, PE, PU, T, and ATIA have an influence on the UTBI variable.

CORPORATE GOVERNANCE DAN FAKTOR LAINNYA: APAKAH MEMENGARUHI FIRM VALUE

2026-05-12T14:00:29+00:00

This study aims to obtain empirical evidence regarding the influence of various independent variables on the dependent variable, namely firm value, as measured by Price Book Value (PBV). The objects of this research are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2022 to 2024. The number of samples that met the criteria in this study is 126 manufacturing companies, with a total of 378 data. The samples were selected using a purposive sampling method and analyzed using multiple linear regression. The results of this study indicate that independent commissioners, capital structure, and profitability have a positive effect on firm value. In addition, the audit committee, earnings management, activity ratio, firm size, and liquidity are found to have no effect on firm value.

VARIABEL YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR

2026-05-12T14:00:29+00:00

The purpose of this study is to provide empirical evidence on the influence of profitability, leverage, capital intensity, firm size, firm age, sales growth, and transfer pricing on tax avoidance. The study focuses on manufacture companies listed on the Indonesia Stock Exchange (IDX) during the period of 2022-2024. Purposive sampling was employed, involving 126 companies or 378 data points. The research utilized multiple regression analysis to analyze the data. The findings indicate that sales growth have an influence on tax avoidance, whereas profitability, leverage, capital intensity, firm size, firm age, and transfer pricing do not affect tax avoidance.

PENGARUH OPERATING CAPACITY, PERTUMBUHAN PENJUALAN DAN FAKTOR-FAKTOR LAINNYA TERHADAP FIRM VALUE

2026-03-27T16:57:41+00:00

The purpose of this research is to obtain empirical evidence regarding the effect of firm size, dividend policy, profitability, leverage, liquidity, operating capacity, and sales growth on firm value. The second objective is to identify the consistency of the test results of the independent variables on the dependent variable based on previous research findings. The data used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. Firm value is measured using Price to Book Value (PBV), while firm size, dividend policy, profitability, leverage, liquidity, operating capacity, and sales growth are measured using common financial ratios. The data were processed using SPSS version 25 and analyzed with multiple regression analysis. The results of this study indicate that profitability, leverage, and liquidity have a positive effect on firm value. Conversely, firm size, dividend policy, operating capacity, and sales growth have no significant effect on firm value. This means that companies with high profitability, leverage, and liquidity can increase their firm value in the eyes of investors or the market, either through higher profits or tax savings obtained from debt.

ANALISIS FAKTOR YANG MEMENGARUHI PROFITABILITAS PADA PERUSAHAAN SEKTOR PROPERTY & REAL ESTATE DI BEI PERIODE 2019-2024

2026-03-11T05:45:58+00:00

This research aims to examine whether internal factors influence corporate profitability. The internal factors that are analyzed to influence profitability are firm efficiency, firm growth, leverage, liquidity, and firm size. The objects focuses on property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. This study uses secondary data and applies purposive sampling, resulting in 84 observations from 14 companies that met the sample criteria. The analysis method employed is multiple linear regression using the EViews 12 software. The results indicate that firm efficiency and firm growth have a positive effect on profitability, while leverage has a negative effect. Meanwhile, liquidity and firm size do not have a significant effect on profitability.

FAKTOR PENENTU KINERJA PERUSAHAAN PADA SUBSEKTOR BARANG PERINDUSTRIAN DI BURSA EFEK INDONESIA

2026-03-27T16:30:41+00:00

This study examines the effect of cash holding, firm size, leverage, asset turnover, intensity, and growth on firm performance in the industrial goods subsector listed on the Indonesia Stock Exchange during the 2015–2024 period. This research employs a quantitative approach using panel data from 130 firms selected through purposive sampling. Data were analyzed using a fixed effect panel regression model with EViews 12. Firm performance is measured by Return on Assets (ROA). The results indicate that firm size, leverage, intensity, and growth have a significant effect, whereas cash holding and asset turnover do not significantly affect firm performance These findings suggest that effective capital structure management, asset utilization, and growth strategies are essential for improving firm performance.

DETERMINAN CONTINUOUS PURCHASE INTENTION: VALUE DAN PERANTRUST PADA LIVE STREAMING TOKOPEDIA DI JAKARTA

2026-03-09T08:58:15+00:00

This study aims to determine the effect of Utilitarian, Hedonic, and Social Value on Continuous Purchase Intention through Trust in Streamer and Trust in Product as mediating variables in Tokopedia Live Streaming in Jakarta. Data analysis in this study was conducted quantitatively and used a descriptive and causal research design. Variables were measured using a 5-point Likert scale. This study used primary data collected through questionnaires. The sampling method used was non-probability sampling with purposive sampling techniques using 267 respondents. The research data was processed using SmartPLS 4.0 software. The data analysis technique used in this study was structural equation modeling. The results of this study indicate that Utilitarian Value, Hedonic Value, and Social Value have an influence on Trust in Streamer and Trust in Product, and Trust in Streamer and Trust in Product have an influence on Continuous Purchase Intention. This study is expected to provide input and suggestions to E-Commerce companies, especially Tokopedia, regarding the Live Streaming feature that is the object of this study, so that they can increase their market share in the Live Streaming feature in Indonesia.

PENGARUH CEO NARCISSISM DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE

2026-03-09T09:12:33+00:00

This study aims to obtain empirical evidence regarding how the influence of CEO Narcissism and other variables such as Board of Size, Female Directors, Financial Distress, Company Size, and Insitutional Ownership on Tax Avoidance. The Measurement of Tax Avoidance variables is carried out using the Effective Tax Rate (ETR). This study used a sample of 141 manufacturing companies that were consistently listed on the Indonesia Stock Exchange (BEI) during the period 2022-2024. Through the purposive sampling method, this study produced 423 data that met the research criteria. All data were tested and analyzed using multiple regression analysis techniques. The results of this study indicate that CEO Narcissism, Board of Size, Female Directors, Financial Distress, and Company Size have an effect on Tax Avoidance. Meanwhile, other variables, namely Institutional Ownership have no effect on Tax Avoidance.

PENGARUH ESG, PROFITABILITY, LEVERAGE, DAN FAKTOR LAINNYA TERHADAP FIRM VALUE

2026-03-09T09:10:38+00:00

This study aims to provide empirical evidence regarding the influence of profitability, firm size, total asset growth, total asset turnover, leverage, liquidity, and Environment, Social, and Governance (ESG) as independent variables on firm value as the dependent variable. The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2024. The sampling method used in this research is purposive sampling, resulting in 174 companies with a total of 522 data points that meet the predetermined sample criteria. The data analysis and hypothesis testing method employed in this study is multiple regression analysis. The results show that the profitability and leverage has an impact on firm value, as profitability indicates that firms’ ability to generate profit. On the other hand, firm size, total asset growth, liquidity, and ESG disclosure show no significant effect on firm value.