Journal of Accounting and Management's Student

PENGARUH PERENCANAAN PAJAK, AKUNTABILITAS DEWAN, DAN TRANSPARANSI TERHADAP NILAI PERUSAHAAN DENGAN KOMITE CSR SEBAGAI VARIABEL MODERASI

2025-07-29T07:24:48+00:00

This study aims to analyze and test the effect of Tax Planning, Board Accountability, and Transparency on Firm Value with the CSR Committee as a Moderating Variable. This type of research is quantitative research with a causal approach. The population in this study are industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023. The research sample obtained by purposive sampling method amounted to 38 companies, resulting in 190 samples and 6 outliers, resulting in a total of 184 samples. The type of data used is secondary data. The data analysis technique used in this study is Partial Least Square-Structural Equation Modeling (PLS-SEM) with the help of Warp-PLS software version 7.0. The results of this study found that tax planning has a positive effect on firm value. While board accountability and transparency do not affect firm value. In addition, tax planning can moderate (weaken) the influence of the CSR committee on firm value. However, board accountability and transparency cannot moderate the influence of the CSR committee on firm value.

PENGARUH LITERASI KEUANGAN, FINANCIAL TECHNOLOGY, DAN LINGKUNGAN SOSIAL TERHADAP PERILAKU KEUANGAN UMKM DI KABUPATEN BATANG

2025-07-26T12:37:52+00:00

Financial behavior is key in realizing healthy financial conditions. This study aims to test and analyze the effect of financial literacy, financial technology, and social environment on the financial behavior of MSMEs in Batang Regency. This type of research is causal quantitative research. The population in this study were MSME players in the Batang Regency area. The sample technique used was non-probability sampling with purposive sampling method. The sample obtained in this study was 100 respondents who were MSME actors in Batang Regency. This study uses multiple linear regression analysis techniques and conducts simultaneous (F test) and partial (t test) hypothesis testing. The results of this study state that the financial literacy variable has a positive and significant effect on the financial behavior of MSMEs in Batang Regency. However, the variables of financial technology and social environment have a positive and insignificant effect on the financial behavior of MSMEs in Batang Regency.

THE INFLUENCE OF WORK-LIFE BALANCE, JOB SATISFACTION, AND ORGANIZATIONAL COMMITMENT ON EMPLOYEE PERFORMANCE IN THE POPULATION AND CIVIL REGISTRATION SERVICE OF BATANG REGENCY

2025-08-11T16:14:48+00:00

Penelitian ini bertujuan untuk mengkaji dan menganalisis pengaruh Keseimbangan Kehidupan Kerja, Kepuasan Kerja, dan Komitmen Organisasi terhadap Kinerja Pegawai pada Dinas Kependudukan dan Pencatatan Sipil. Metode penelitian yang digunakan adalah metode kausal. Jenis penelitian ini menggunakan penelitian asosiatif kausal dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah pegawai Dinas Kependudukan dan Pencatatan Sipil. Teknik sampling yang digunakan adalah sampling purposif, dengan ukuran sampel sebanyak 50 pegawai. Pengumpulan data dilakukan menggunakan kuesioner. Analisis data meliputi Uji Instrument, Asumsi Klasik, Uji Kesesuaian Model (Uji F), Analisis Regresi Berganda, dan Uji Hipotesis (Uji T) dengan bantuan program SPSS 26. Hasil penelitian menyimpulkan bahwa Keseimbangan Kehidupan Kerja berpengaruh positif tidak signifikan terhadap Kinerja Pegawai. Kepuasan Kerja berpengaruh negatif tidak signifikan terhadap Kinerja Pegawai. Komitmen Organisasi berpengaruh positif signifikan terhadap Kinerja Pegawai.

Pengaruh Service Quality, Product, dan Service Recovery terhadap Kepuasan Pelanggan pada Fifi Skin Clinic di Kabupaten Batang

2025-07-28T20:09:31+00:00

This study aims to analyze the effect of service quality, product, and service recovery on customer satisfaction at Fifi Skin Clinic in Batang Regency. This type of research was conducted using correlational research. The sampling technique in this study used the accidental sampling method, with 100 respondents. The analysis technique in this study used the multiple linear regression method through the SPSS program. The results of this study indicate that the Service Quality variable has a positive and insignificant effect on customer satisfaction at Fifi Skin Clinic, Batang Regency. The Product variable has a positive and significant effect on customer satisfaction at Fifi Skin Clinic, Batang Regency. And the Service Recovery variable has a negative and insignificant effect on customer satisfaction at Fifi Skin Clinic, Batang Regency

PENGARUH ORGANIZATIONAL CITIZENSHIP BEHAVIOR, KEADILAN DISTRIBUTIF, DAN KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA KARYAWAN PT. DUTATEX (DUTA ANANDA UTAMA TEXTILE) INDUSTRI PEKALONGAN

2025-07-27T10:15:07+00:00

This study aims to examine the influence of Organizational Citizenship Behavior (OCB), distributive justice, and transformational leadership on employee performance at PT. Dutatex (Duta Ananda Utama Textile), a textile industry located in Pekalongan. The type of research used is correlational research, with data collected through questionnaires. The research sample consisted of 86 employees selected using stratified random sampling. Based on the test results, the model was deemed suitable for use, with a significance value of 0.000 < 0.05. The hypothesis test results show that OCB has a positive but not significant effect on employee performance, with a significance value of 0.129 and a t-value of 1.534. The distributive justice variable also has a positive but not significant effect, with a significance value of 0.463 and a t-value of 0.737. In contrast, transformational leadership has a positive and significant effect on employee performance, with a significance value of 0.000 and a t-value of 4.524. This study contributes to the literature on human resource management in the textile industry by highlighting that transformational leadership plays a more dominant role than OCB and distributive justice in improving employee performance. These findings can serve as a foundation for developing leadership strategies in similar manufacturing companies, particularly in the textile sector.

THE INFLUENCE OF ONLINE PROMOTION, PRODUCT QUALITY, AND BRAND IMAGE ON PURCHASE DECISIONS FOR JIMS HONEY PRODUCTS

2025-08-01T20:43:02+00:00

The Influence of Online Promotion of Product Quality and Brand Image on Purchase Decisions of Jims Honey Products
Purchasing decision is a process in which consumers decide to buy a product or service after considering the needs, information, and available options. This study aims to test and analyze the influence of online promotion, product quality and brand image on purchasing decisions of Jims Honey products, the type of research used is quantitative. This study uses purposive sampling technique, with 100 Jims Honey consumer respondents who have purchased products at Jims Honey. The type of data used is primary data obtained directly from questionnaires distributed via Google from. The analysis tool uses multiple linear regression.
The results of the study show that online promotion has a positive and significant effect on purchasing decisions with a t value of 3.157 and a significance value of 0.002, because the significance value of 0.002 <0.05. Which means H1 is accepted, product quality has a positive and significant effect on purchasing decisions with a t value of 2.141 and a significance value of 0.007, because the significance value of 0.007 <0.05. which means H2 is accepted and brand image has a positive and significant effect on purchasing decisions with a t value of 3.805 and a significance value of 0.675, because the significance value of 0.000 <0.05. Which means H3 is accepted.

PENGARUH FINANCIAL BEHAVIOR, FINANCIAL LITERACY DAN FINANCIAL TECHNOLOGY TERHADAP KEPUTUSAN INVESTASI GEN Z

2025-07-26T21:25:27+00:00

Investment decisions are a crucial step that reflects a person's ability to manage finances, understand risks, and effectively use technology. This study aims to examine and analyze the influence of financial behavior, financial literacy, and financial technology on the investment decisions of Gen Z. The type of data used in this research is primary data. Data collection was performed through online questionnaires. The analysis techniques used are Instrument Testing, Classical Assumption Testing, Model Feasibility Testing, and Multiple Linear Regression Testing with the help of SPSS Version 20. The results of this study conclude that Financial Literacy and Financial Technology have a positive and significant effect on Investment Decision, while Financial Behavior has a positive but not significant effect on Investment Decision.

THE EFFECT OF ASSET GROWTH, ASSET TANGIBILITY, AND CASH HOLDINGS ON CAPITAL STRUCTURE (Empirical Study of Food & Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange 2020-2024)

2026-07-01T07:18:38+00:00

This study aims to examine and analyze the influence of asset growth, asset tangibility, and cash holdings on capital structure. The study population consists of food and beverage companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024. Using a purposive sampling method, 55 out of 63 food and beverage companies were selected based on the study's criteria. The analysis was conducted using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with WarpPLS 8.0 software. The results indicate that asset growth has no effect on capital structure, whereas asset tangibility and cash holdings have a negative effect on capital structure.

ANALISIS PENGARUH GAYA KEPEMIMPINAN, HUBUNGAN KERJA DAN REWARD TERHADAP EMPLOYEE ENGAGEMENT PADA PT BANK CENTRAL ASIA TBK (BCA) CABANG PEKALONGAN

2025-07-01T23:46:02+00:00

This study aims to examine the influence of leadership style, work
relationships, and rewards on employee engagement at PT. Bank
Central Asia Tbk (BCA) Pekalongan branch. Employee engagement is
considered a strategic component in improving productivity,
motivation, and organizational performance. The research is driven by
Employee
the observation that, despite BCA’s national efforts in applying
transformational
leadership,
promoting healthy workplace
relationships, and offering reward system, employee engagement in
the Pekalongan branch remains suboptimal. This research adopts a
quantitative approach using a survey method. Data were collected
through a likert-scale questionnaire distributed to 50 employee at BCA
Pekalongan Branch. The analysis involved multiple linear regression to
evaluate the relationship between the variables. Data validity,
reliability, and classical assumption tests were also conducted to
ensure statistical robustness. All analyses were performed using SPSS.
The findings indicate that leadership style, work relationship, and
reward each have a positive and significant impact on employee
engagement. Among the three, the quality of work relationships
showed the strongest influence, followed by leadership style and then
rewards. These insight suggest that impoving interpersonal dynamics
and leadership effectiveness could enhance overall engagement
levels. This study contributes to the limited research on employee
engagement in regional banking contexts by integrating three
organizational factors leadership style, work relationships, and
reward system into a single model. The findings provide practical
insights for enhacing engagement strategies at the branch level

THE EFFECT OF EASE OF USE, SECURITY, SERVICE FEATURES, AND WORD OF MOUTH ON THE DECISION TO USE THE BRIMO APPLICATION (CASE STUDY OF THE COMMUNITY IN COMAL DISTRICT)

2025-07-30T12:53:38+00:00

Usage decisions refer to how individuals, groups, or organizations choose, purchase, and use goods, services, ideas, or experiences that form part of consumer behavior to fulfill their needs and desires. This study aims to examine and analyze the influence of ease of use, security, service features, and word of mouth on usage decisions for the BRI mobile application (a case study of the community in Comal subdistrict). The type of research used in this study is causal research, employing a quantitative analysis approach. The population in this study consists of residents in Comal sub-district who use the BRI Mobile app, whose exact number is not precisely identified. The sampling method used is purposive sampling. This study used 100 respondents as the sample. The type of data used in this study is primary data. Data collection was conducted through the distribution of online questionnaires. The data analysis techniques used were Instrument Testing, Classical Assumption Testing, Model Validity Testing, and Multiple Linear Regression Testing with the assistance of SPSS Version 20. The results of this study can be concluded that Ease of Use has a positive and significant effect on Usage Decision, Security has a negative and significant effect on Usage Decision, Service Features have a negative and insignificant effect on Usage Decision, and Word of Mouth has a negative and significant effect on Usage Decision.

PENGARUH CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN ENTERPRISE RISK MANAGEMENT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI YANG TERDAFTAR DI BEI PADA TAHUN 2019-2023

2025-07-26T18:42:48+00:00

This study aims to empirically determine the effect of corporate governance variables on firm value and to determine the ability of enterprise risk management (ERM) in moderating the effect corporate governance on firm value. The data used are secondary data in the form of annual reports of manufacturing companies in the industrial sub-sector listed on the Indonesia Stock Exchange in 2019-2023. Sampling using purposive sampling technique with certain criteria so that 16 samples were obtained. The analysis technique used is Partial Least Square (PLS) - Structural Equation Modeling (SEM). The results of the study show that the audit committee and institutional ownership have no effect on firm value, while managerial ownership has a positive effect on firm value. The moderation variable enterprise risk management (ERM) weakens the effect of the audit committee, managerial ownership and institutional ownership on firm value.

THE INFLUENCE OF ONLINE CUSTOMER REVIEWS, ONLINE CUSTOMER RATINGS, AND PERCEIVED EASE OF USE ON FASHION PRODUCT PURCHASE DECISIONS (A STUDY OF HENEA.ID BOUTIQUE CUSTOMERS)

2026-01-20T08:19:28+00:00

Purchase decisions are part of consumer behavior,
namely how individuals and groups choose and
decide to use goods, services, or ideas for their
interests. Purchase decisions are influenced by
several factors, including OCR, OCRa, PEOU, and so
on. This study aims to examine and analyze the
influence of Online Customer Review (X1), Online
Customer Rating (X2), and Perceived Ease of Use
(X3) on Purchasing Decisions (Y) for fashion
products at Butik Henea.Id. This study is a
quantitative associative causal study. The data
obtained were tested through normality tests,
heteroscedasticity tests, multiple linear regression
tests, and partial (t) tests. The results showed that
the three independent variables had a positive and
significant effect on purchasing decisions. The OCR
variable was proven to increase consumer
confidence in the product. The OCRa variable
played an important role in providing an overview
of product quality and credibility. Meanwhile, the
PEOU variable is a dominant factor that
encourages consumer comfort in conducting
online transactions. This study emphasizes the
important role of consumer reviews, rating
systems, and perceptions of convenience in
shaping purchasing decisions in the digital era. The
practical implications of this study can be a
reference for business actors in designing more
effective digital marketing strategies.

PENGARUH LIKUIDITAS DAN STRUKTUR KEPEMILIKAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

2025-07-29T10:21:53+00:00

This study examines the effect of liquidity and ownership structure on the timeliness of financial report submission with firm size as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange for the period 2018-2023. The research population consists of 93 companies. 33 property and real estate companies listed on the Indonesia Stock Exchange were used as research samples. The analysis techniques used in this study include descriptive statistics, logistic regression analysis, model feasibility test, overall model test, determination test (R²), T test, and moderation regression analysis with the help of the Statistical Package for the Social Sciences (SPSS) version 20 program. The results showed that liquidity has a positive and significant effect, while ownership structure has a negative and insignificant effect on the timeliness of financial report submission. Firm size is able to moderate liquidity on the timeliness of financial report submission, and Firm size is not able to moderate ownership structure on the timeliness of financial report submission.

ANALISIS PENGARUH AKO, AKI, DAN AKP TERHADAP RETURN SAHAM

2025-07-26T13:22:12+00:00

This study aims to analyze the effect of operating cash flow, investing cash flow, and financing cash flow on stock returns in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. Stock returns were chosen as an indicator because they reflect the company's performance and attractiveness to investors. This study used a quantitative approach with causal research and purposive sampling techniques on 95 company observations. Data were obtained from annual financial reports and stock prices available on the IDX, and analyzed using multiple linear regression and classical assumption tests. The results show that, both partially and simultaneously, the three independent variables operating cash flow, investing cash flow, and financing cash flow have a positive and significant effect on stock returns. This finding aligns with signaling theory, which states that financial information such as cash flow can provide positive signals to investors regarding a company's prospects and performance. This research provides important implications for investors in assessing companies and for management in effective and transparent financial management to increase company value in the capital market.

The Influence of External Pressure, Financial Stability and Change of Directors on Financial Report Fraud with the Audit Committee as a Moderating Variable

2025-08-12T13:28:59+00:00

This study was conducted to examine and analyze the influence of external pressure, financial stability, and director turnover on financial statement fraud, as well as to examine the moderating effect of the audit committee on the relationship between external pressure, financial stability, and director turnover on financial statement fraud. The population in this study were state-owned enterprises listed on the Indonesia Stock Exchange (IDX) in 2019-2024. The data in this study were secondary data obtained from annual reports. The sample used was 20 companies that met the criteria for 6 years with a sampling method using purposive sampling. The analysis technique used in this study was Partial Least Square (PLS) - Structural Equation Model (SEM) using WarpPLS 8.0 software. The results of the data analysis found that external pressure had a positive and significant effect on financial statement fraud, financial stability had no effect on financial statement fraud, director turnover had no effect on financial statement fraud, the audit committee was able to moderate the relationship between external pressure and financial statement fraud, and the audit committee did not moderate the effect of financial stability and director turnover.

PENGARUH TRANSFER PRICING TERHADAP TAX AVOIDANCE DENGAN WOMEN DIRECTORS SEBAGAI MODERASI (STUDI PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022)

2025-07-28T22:59:57+00:00

This study aims to analyze the effect of transfer pricing on tax avoidance with women directors as moderators. The object of this study is manufacturing companies in the energy sector listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. The population of this study consists of 87 companies in the energy sector. The sample of this study consists of 47 companies in the energy sector. The sampling technique for this research uses purposive sampling as a data analysis tool. The analysis technique used in this research is IBM Software Statistical Program for Social Science (SPSS). Based on the research results and discussion, it shows that the transfer pricing variable has a positive effect on tax avoidance, and women directors do not moderate the effect of the transfer pricing relationship on tax avoidance.

PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI PEMODERASI PADA PERUSAHAAN SEKTOR KEUANGAN YANG LISTING DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2019 – 2023

2025-07-26T08:20:51+00:00

This study aims to examine the effect of profitability, company growth, and dividend policy on firm value, with capital structure as a moderating variable in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This study uses multiple linear regression analysis with a sample of 182 companies with 104 observational data selected by purposive sampling. The results show that company growth and dividend policy have a significant effect on firm value, while profitability has no significant effect. Furthermore, capital structure is proven to be unable to moderate the relationship between profitability, company growth, and dividend policy on firm value. A comprehensive examination of capital structure as a moderating variable in the relationship between profitability, company growth, and dividend policy on firm value in the financial sector in Indonesia—an area that has received little attention in previous research. The results of this study can be a valuable reference for company managers in formulating optimal financial policies to increase firm value. Furthermore, these findings provide useful insights for investors in evaluating key factors such as dividend policy, capital structure, and company growth when making investment decisions.

THE EFFECT OF PROFITABILITY, LIQUIDITY, AND COMPANY SIZE ON CAPITAL STRUCTURE

2025-08-09T13:15:07+00:00

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, likuiditas, dan ukuran perusahaan terhadap struktur modal pada perusahaan manufaktur subsektor food & staples retailing yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Data yang digunakan adalah data sekunder berupa laporan tahunan perusahaan yang diperoleh dari Bursa Efek Indonesia. Analisis dilakukan dengan bantuan SPSS, melalui uji statistik deskriptif, uji asumsi klasik, dan uji hipotesis. Hasil penelitian menunjukkan bahwa profitabilitas dan likuiditas berpengaruh negatif dan signifikan terhadap struktur modal dengan koefisien regresi masing-masing sebesar -28,468 dan -0,765, sedangkan ukuran perusahaan tidak berpengaruh terhadap struktur modal. Secara simultan, ketiga variabel berpengaruh signifikan terhadap struktur modal. Variabel yang paling dominan memengaruhi struktur modal adalah profitabilitas.

PENGARUH KEPEMIMPINAN TRANSFORMASIONAL, TRANSAKSIONAL, DAN MOTIVASI KERJA DALAM MENINGKATKAN KINERJA PEGAWAI (STUDI KASUS KANTOR PEMADAM KEBAKARAN KABUPATEN PEMALANG)

2025-07-27T18:59:42+00:00

Performance is the quantitative and qualitative results achieved by an employee in carrying out their daily tasks in accordance with the workload assigned to them. This study aims to examine and analyze the influence of transformational, transactional, and work motivation leadership. The research method used is causal research. The population in this study was all 39 firefighters in Pemalang Regency. The sampling technique used was saturated sampling, where all members of the population were sampled. The data used in this study were primary data. Data collection was conducted by distributing questionnaires. The analysis techniques used included validity testing, reliability testing, normality testing, multicollinearity testing, heteroscedasticity testing, multiple linear regression analysis, and hypothesis testing (t-test) using SPSS Version 25. The results of this study conclude that transformational leadership has a positive but insignificant effect on employee performance in Pemalang Regency firefighters. Transactional leadership has a positive but insignificant effect on employee performance in Pemalang Regency firefighters. Work motivation has a negative and insignificant effect on the performance of firefighters in Pemalang Regency.

PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DI SEKTOR ENERGY BURSA EFEK INDONESIA PERIODE 2021-2023

2025-07-16T23:56:35+00:00

This study aims to analyze the effect of capital structure, company size, and profitability on firm value, a case study of the energy sector listed on the Indonesia Stock Exchange for the period 2021-2023. Capital structure is proxied by Debt to Equity Ratio (DER), company size by logarithm of total assets, profitability by Return on Equity (ROE), and company value by Price to Book Value (PBV). The type of research used is causal research with a quantitative approach. This study uses purposive sampling or sampling based on criteria with a total sample size of 120 comonies. The data analysis technique used in this study to answer the hypothesis is multiple linear regression analysis. The result of this study indicate that capital structure has a negative and insighnificant effect to firm value, firm size has a significant positive effect on firm value, and profitability has a significant positive effect on firm value. The result of this study indicate the importance of managing capital structure and increasing profitability to increase firm value in the ene firm value rgy industry. This study uses the latest data from 2021-2023, which reflect the dynamics of post-pandemic economy recovery, and updates the focus of the industry under review, namely energy.

ANALISIS PENGARUH SOSIALISASI PERPAJAKAN, PEMAHAMAN PERATURAN PERPAJAKAN, DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA PEKALONGAN DENGAN SANKSI PERPAJAKAN SEBAGAI VARIABEL MODERASI

2025-08-01T01:01:23+00:00

This study aims to analyze the effect of Tax Socialization, Understanding of Tax Regulations, and Tax Knowledge on Taxpayer Compliance at Pekalongan Pratama Tax Office with Tax Sanctions as a Moderating Variable (Case Study of Individual Taxpayers registered at Pekalongan Pratama Tax Office). Sampling using random sampling technique, where the sample is determined using the slovin formula which produces a sample of 100. For collecting respondent data, namely by distributing questionnaires with a Likert scale. This study uses multiple linear regression analysis method which is processed using the SPSS version 20 application program. Testing in this study uses instrument testing, classical assumption testing, model feasibility testing, MRA (Moderated Regression Analysis) testing and hypothesis testing. The results of this study indicate that the variables Understanding of Tax Regulations and Tax Knowledge have a positive effect on Taxpayer Compliance, while the variable Tax Socialization does not have a positive effect on Taxpayer Compliance. Tax sanctions cannot strengthen the relationship between Tax Socialization, Understanding of Tax Regulations and Tax Knowledge towards Taxpayer Compliance.

PENGARUH KUALITAS PELAYANAN, HARGA, DAN FASILITAS TERHADAP KEPUASAN BENGKEL AHHAS 54 MOTOR DI PEKALONGAN

2025-07-26T20:48:31+00:00

Customer satisfaction is a feeling of pleasure or disappointment that arises after comparing performance with what is expected or even exceeds customer expectations. This study aims to test and analyze the effect of service quality, price, and facilities on customer satisfaction at the AHHAS 54 motorcycle workshop in Pekalongan. The type of research used in this study is causal research with a data collection method using a questionnaire. In this study, 100 respondents were used as samples. The population in this study were customers who used the AHHAS 54 workshop service in Pekalongan whose number was not identified with certainty. The sampling method used was purposive sampling. The type of data used in this study is primary data. Data collection by distributing questionnaires offline and online. The analysis techniques used Instrument Test, Classical Assumption Test, Model Suitability Test, Multiple Linear Regression Analysis with the help of SPSS Version. The results of this study can be concluded that customer quality has a positive and significant effect on customer satisfaction, price has a negative and insignificant effect on customer satisfaction, facilities have a positive and significant effect on customer satisfaction.

THE INFLUENCE OF CELEBRITY ENDORSE, BRAND IMAGE AND LIFESTYLE ON CONVERSE SHOE PURCHASE DECISIONS IN PEKALONGAN CITY

2026-01-24T11:52:57+00:00

This study aims to analyze the influence of celebrity endorsement, brand image and lifestyle on purchasing decisions of Converse shoes (a study on Converse users in Pekalongan City). The type of research used is causal research, with a population of all Converse shoe users in Pekalongan City. The sampling technique used is purposive sampling. The number of samples in this study was 100 respondents, namely Converse shoe users in Pekalongan City who had purchased Converse shoes. The data analysis in this study is conducted using multiple linear regression, accompanied by partial hypothesis testing through the t-test. The data analysis method used in this study is multiple linear regression, accompanied by partial hypothesis testing using the t-test. The results of the study indicate that, partially, celebrity endorsement (X1) has a positive and significant effect on the purchase decision of Converse shoes in Pekalongan City. Furthermore, brand image (X2) also has a positive and significant effect on the purchase decision of Converse shoes in Pekalongan City. Likewise, the lifestyle variable (X3) demonstrates a positive and significant influence on the purchase decision of Converse shoes in Pekalongan City

Analysis of the Influence of Financial Literacy and Human Resource Capability on the Performance of MSMEs with E-Commerce as a Moderating Variable

2025-07-30T09:24:20+00:00

This study aims to analyze the influence of financial literacy and human resource capability on the performance of MSMEs, with E-Commerce as a moderating variable. The case study focuses on MSMEs in Pekalongan City. The research method used is descriptive, which is a type of quantitative research. Data collection was carried out through questionnaires distributed to small and medium enterprise (SME) owners in Pekalongan City. The analysis techniques employed are moderate regression analysis and residual testing using SPSS (Statistical Package for Social Science).Results show that financial literacy has a positive but not significant effect on MSME performance in Pekalongan.Human resource capability has a significant positive effect on MSME performance.Financial literacy has a positive but not significant effect on MSME performance with E-Commerce as a moderating variable.Human resource capability has a significant positive effect on MSME performance with E-Commerce as a moderating variable

PERAN FINANCIAL DISTRESS DALAM MEMODERASI INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN

2025-07-26T14:04:45+00:00

This study aims to analyze the role of financial distress in moderating intellectual capital and good corporate governance (GCG) on financial performance. The number of samples used in this study was 35 companies with a purposive sampling technique. The data analysis technique used the Partial Least Square (PLS) – Structural Equation Modeling (SEM) with WarPLS software version 8.0. The results of the study show that (1) Intellectual capital has a positive effect on financial performance, (2) The audit committee has a negative effect on financial performance, (3) The board of commissioners has no effect on financial performance, (4) Financial distress is not able to moderate intellectual capital on financial performance, (5) Financial distress weakens the influence of the audit committee on financial performance, (6) Financial distress strengthens the influence of the board of commissioners on financial performance. This study extends previous limited research on the relationship between corporate governance and financial performance, particularly in the food and beverage sector listed on the Indonesia Stock Exchange in 2019-2023.

PENGARUH DEBT TO EQUITY RATIO, EARNING PER SHARE, RETURN ON ASSET DAN PRICE TO BOOK VALUE TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESI (BEI) TAHUN 2021-2023

2026-01-09T09:00:30+00:00

This study aims to examine and analyze the effect of Debt to Equity Ratio, Earning per Share, Return on Assets, and Price to Book Value on Stock Returns in property and real estate sector companies on the IDX in 2021-2023. The Independent variables used in this study are Debt Equity Ratio, Earning per Share, Price to Book Value. While the dependent variable used in this study is Stock Return. This research is quantitative research with a causal method. The data collection method was purposive sempling with a total sample size of 233 property and real estate sector companies in 2021-2023. The analysis technique used in this research is multiple linear regression analysis. The results showed that the Debt to Asset Ratio had a negative and insignificant effect on stock returns while Return on Asset had a negative and significant effect on stock returns meanwhile, Earning per Share and Price to book Value had a positive and significant effect on stock return

THE EFFECT OF TAX RISK ON AUDIT REPORT LAG (ARL) AND THE ROLE OF BOARD AND AUDIT COMMITTEE OVERSIGHT AS MODERATING VARIABLES

2026-07-29T01:57:22+00:00

This study aims to examine the effect of tax risk on Audit Report Lag
(ARL) and analyze the role of board of commissioners and audit
committee oversight as moderating variables. Audit report lag is the
time lag between the end of the financial reporting period and the
audit completion date, which is an important indicator of the quality
and timeliness of a company's financial reporting. Tax risk, as
measured by the Effective Tax Rate (ETR), is assumed to affect the
duration of the audit process due to its complexity and high potential
for tax manipulation. This study uses a quantitative approach with the
Partial Least Square - Structural Equation Modeling (PLS-SEM)
method, and the research objects are non-cyclical consumer sector
companies listed on the Indonesia Stock Exchange (IDX) during the
2020–2024 period. The results show that tax risk has a significant
effect on audit report delay. In addition, board of commissioners and
audit committee oversight is proven to weaken the positive effect of
tax risk on audit report lag, which means that effective corporate
governance can mitigate the negative impact of tax risk on reporting
timeliness. These findings provide theoretical and practical
contributions in improving audit quality and the effectiveness of public
company oversight.