scholarly journals Impact of Ethnocentrism and Other Factors on Willingness to Buy Chinese Cars

2021 ◽  
Vol 6 (1) ◽  
pp. 62-76
Author(s):  
Ricky Humisar ◽  
Usep Suhud ◽  
Unggul Purwohedi
Keyword(s):  
Structural Equation ◽  
Brand Image ◽  
Sampling Technique ◽  
Analysis Data ◽  
Country Image ◽  
Significant Positive Effect ◽  
Significant Negative Effect ◽  
Willingness To Buy ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of ethnocentrism, animosity, product country image, and brand image on the willingness to buy Chinese car products. Data were collected from Chinese car users and potential car buyers. The purposive sampling technique was chosen in this study, which resulted in 300 respondents for analysis. Data were analysed using exploratory factor analysis and structural equation modelling. The results showed that ethnocentrism had a significant positive effect on animosity and had a significant negative effect on brand image, animosity had a significant negative effect on willingness to buy, the brand image had a positive and significant effect on willingness to buy, and product country image had a significant positive effect on brand image. Meanwhile, ethnocentrism and product country image do not affect willingness to buy. This study helps to improve our understanding of consumer behaviour regarding the purchase of foreign products.

scholarly journals Profitabilitas menjadi pemediasi untuk variabel yang mempengaruhi struktur modal (Studi pada Bank Umum Syariah di Indonesia periode 2016-2020)

2021 ◽  
pp. 160-187
Author(s):  
Indah Lestari
Keyword(s):  
Capital Structure ◽  
Commercial Banks ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Tax Shield ◽  
Significant Negative Effect ◽  
Growth Opportunity ◽  
Negative Effect ◽  
Debt Tax Shield ◽  
Positive Effect

The purpose of this study is to find out and analyze whether there is an Influence of Liquidity, Growth Opportunity, Asset Structure, and Non Debt Tax Shield on Capital Structure with Profitability as an Intervening Variable in Islamic Commercial Banks Registered at OJK 2016-2020 ". This research is a quantitative research using data sources derived from secondary data, namely the annual report. The sampling technique used in this research is purposive sampling technique. Of the 14 Islamic commercial banks registered with the OJK, only 11 are in accordance with the sample criteria in this study. This study uses the Eviews 9 application as a tool for data processing. The analytical methods used in this research are stationarity test, panel data regression model test, classical assumption test, regression test, and path analysis test. The results obtained in this study are liquidity has a significant negative effect on capital structure. Growth opportunity and asset structure have a significant positive effect on capital structure. Meanwhile, the non-debt tax shield and profitability variables have no significant positive effect on capital structure. Liquidity has no significant negative effect on profitability, growth opportunity has no significant positive effect on profitability. Asset structure has a significant positive effect on profitability, while non-debt tax shield has a significant negative effect on capital structure. From the results of the path analysis conducted in this study, profitability was not able to mediate the variables of liquidity, growth opportunity, and non-debt tax shield on capital structure, but for the asset structure variable profitability was able to mediate the influence of asset structure on capital structure.

scholarly journals Pengaruh Akuntabilitas, Kesesuaian Kompensasi Dan Pengendalian Intern Terhadap Potensi Kecurangan Dana Desa

2019 ◽  
Vol 1 (3) ◽  
pp. 1443-1457
Author(s):  
Melisa Eka Sari ◽  
Fefri Indra Arza ◽  
Salma Taqwa
Keyword(s):  
Internal Control ◽  
Sampling Technique ◽  
Entire Population ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This research aim to determine the effect of accountability, suitability of compensation and intern control. Type of this research on causality. The population in this study was in village at Lima Puluh Kota.This research uses the total sampling technique so that the entire population in used as the research sample. The data scource is primary data. Methods of collecting data by distributing questionnaires. The result of the research concluded that accountability, suitability of compensation had a significant negative effect and internal control had a significant positive effect on potential fraud.

scholarly journals ANALYSIS OF INVESTOR BEHAVIOR IN THE ISLAMIC CAPITAL MARKET WITH AN APPROACH TRA (THEORY OF REASONED ACTION)

2020 ◽  
Vol 10 (1) ◽  
pp. 58
Author(s):  
Istu Putri Swasti
Keyword(s):  
Capital Market ◽  
Structural Equation ◽  
Subjective Norms ◽  
Investor Behavior ◽  
Significant Positive Effect ◽  
Significant Negative Effect ◽  
Central Java ◽  
Negative Effect ◽  
Positive Effect ◽  
Investment Motivation

The development of the capital market in Indonesia is very significant, with the implementation of the Yuk Savings Stock campaign to increase the number of domestic investors in Indonesia. The Indonesian Central Securities Depository (KSEI) noted that as of August 9, 2019, the number of capital market investors reached 2,070,394 people, an increase of 27.8 percent from the position in December 2018. This study aimed to find out and analyze Investment Knowledge on Attitudes, Investment Motivation on Attitudes, Perceptions of Risks towards Attitudes, Attitudes Influence Interests, Subjective Norms Affect Investment Interests, and Investment Interests Affect Investors Behavior in Sharia Capital MarketsThe population in this study are Islamic Capital Market investors in the DIY & Central Java region. Samples taken in this study are some Shariah Investors in DIY & Central Java, which total 213 respondents. Sampling using non-probability techniques with convenience sampling method and research models will be analyzed using Structural Equation Model (SEM), using the help of AMOS software.The results of this study indicate that investment knowledge has a significant negative effect on attitude, investment motivation has a significant positive effect on attitude, perception of risk has a significant negative effect on attitude, attitude has a significant positive effect on interest, subjective norms has a significant positive effect on interest and interest has a significant positive effect on investor behavior.Keywords: Investment Knowledge, Investment Motivation, Risk Perception, Attitude, Subjective Norms, Investment Interest, Investor Behavior

scholarly journals Dampak Rasio Keuangan Dan Pandemi COVID-19 Terhadap Kinerja Keuangan

2021 ◽  
Vol 26 (3) ◽  
pp. 327
Author(s):  
Villy, Nuryasman MN
Keyword(s):  
Sampling Technique ◽  
Financial Statements ◽  
Analysis Data ◽  
Measuring Instruments ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Current Ratio ◽  
Independent Variables ◽  
Negative Effect ◽  
Positive Effect

This study has purpose to determine the effect of ratios on financial performance by using current ratios, quick ratios, dan debt to assets ratios as measuring instruments for the dependent variablesl and using return on assets as measuring instruments for independent variables. The population of the financial statements is PT Multisport Indonesia for the 2019-2021 period. The sampling technique is purposive sampling. The analytical methods to test the hypothesis is path analysis. Data processing using Eviews10 software. The result of the study found that current ratio had a significant positive effect on return on assets, the quick ratio had a significant negative effect on return on assets,  and the debt on assets ratio had an insignificant negative effect on return on assets.

scholarly journals ANALISIS PENGARUH KEBIJAKAN DIVIDEN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN AGENCY COST SEBAGAI VARIABEL INTERVENING PADA EMITEN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 19 (1) ◽  
pp. 49
Author(s):  
Iwan Kusuma Negara
Keyword(s):  
Path Analysis ◽  
Firm Value ◽  
Dividend Policy ◽  
Sampling Technique ◽  
Agency Cost ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This research examines the influence of dividend policy and leverage on firm value with agency cost as an intervening variable in manufacturing companies in the consumer goods industry sector listed at Indonesia Stock Exchange in the period of 2012-2016. The type of research used is associative research. Anumber of populationin this research are 42 firms. Sampling technique used purposive sampling, so selected 14 firms as research sample.Research variables consist of Dividend policy proxied byDividend Per Share (DPS), Leverage proxied byDebt to Equity Ratio (DER), Agency cost proxied by effectiveness, and firm value proxied byPrice to Book Value (PBV).Data analysis uses simple regression, path analysis, and Sobel test.The research resultindicates that dividend policy has a significant negative effect on Agency cost. Leverage has a negative significant effect on Agency cost. Dividend policy has a significant positive effect on firm value. Leverage has a significant positive effect on firm value. Agency cost has a significant negative effect on firm value. The test results using path analysis and sobel test show that Agency cost is able to mediate the influence of dividend policy on firm value. Nevertheless, Agency cost is unable to mediate the effect of leverage on firm value.   Keywords         :           Firm value, Dividend policy,Leverage, Agency cost, Intervening variable

Estimasi Pengaruh Faktor Internal Bank dan Stabilitas Makroekonomi terhadap Profitabilitas dengan Mediasi Rasio Pembiayaan Bermasalah di PT Bank Muamalat Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 93-108
Author(s):  
Annisa Siti Fathonah ◽  
Dadang Hermawan
Keyword(s):  
Secondary Data ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Internal Factors ◽  
Macroeconomic Factors ◽  
Operating Income ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine and analyze how much influence the bank's internal factors such as Equity, Operational Costs per Operating Income (BOPO), Financing Deposit to Ratio (FDR), Non Performing Financing (NPF) as a mediator and external or macroeconomic factors namely inflation and Gross Domestic Product (GDP) on profitability represented by Return on Assets (ROA) at Bank Muamalat Indonesia for the period 2008-2018. The data used in this research are secondary data obtained from the publication of quarterly financial statements from 2008 to quarter 2 of 2018. The method that used in this research is path analysis with SPSS 20.0 as the analytical tool. The results of the study partially test the hypothesis (t-test), in substructure I shows that the capital variable has a significant negative effect on NPF, BOPO and inflation has a significant positive effect on NPF, FDR and GDP do not significantly influence NPF at Bank Muamalat Indonesia. In substructure II partially, Capital, BOPO, significant negative effect on ROA, FDR and NPF has a significant positive effect on ROA, Inflation and GDP does not significantly influence ROA while simultaneously significantly influencing ROA. Based on the sobel test, capital has a significant effect on ROA through NPF, BOPO has a significant effect on ROA through NPF, FDR has a significant effect on ROA through NPF, Inflation has a significant effect on ROA through NPF, while GDP has no significant effect on ROA through NPF.

FAKTOR FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA PADA PERBANKAN

Wahana ◽  
2019 ◽  
Vol 22 (1) ◽  
pp. 61-72
Author(s):  
Rani Eka Diansari ◽  
Sheftyka Rispin
Keyword(s):  
Human Resource ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Accounting Disclosure ◽  
Analytical Technique ◽  
Human Resource Accounting ◽  
Negative Effect ◽  
Resource Accounting ◽  
Positive Effect

This study aims to determine the effect of firm size on human resource accounting disclosure, the effect of profitability on human resource accounting disclosure and the effect of company age on human resources accounting disclosure. The population of this study are banking companies listed on the Indonesia Stock Exchange in 2015-2017 with a sample of 120 samples. The sampling technique uses purposive sampling method. The data used is secondery data. Analytical technique used are descriptive statistical analysis, classical assumption test, multiple linear regression, F test, t test and R2 test. The result of the study concluded that 1.) the value of the company sixe was 2,870 and a significance value of 0,005. This proves that the size of company has a significant positive effect on human resource accounting disclosure, 2.) the profitability value is -0,585 and the significance value is 0,560. This proves that profitability has a negative effect not significant on human resource accounting disclosure and 3.) the value of the company age is 1,616 and the significance value is 0,109. This proves that the age company has no significant positive effect on human resource accounting disclosure.  Keywords: company size, profitability, company age, human resource accounting disclosure

scholarly journals PENGARUH MASA KERJA, PELATIHAN, DAN NILAI KETETAPAN PAJAK TERHADAP KUALITAS KEPUTUSAN KEBERATAN

2020 ◽  
Vol 1 (2) ◽  
pp. 73-80
Author(s):  
Amardianto Arham ◽  
Budhi Mulia Cipta ◽  
Ragil Novitasari
Keyword(s):  
Quantitative Method ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Significant Negative Effect ◽  
Tax Assessment ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study is to analyze the effect of tenure, training, and the value of tax assessments on the quality of objection decisions. This study uses a quantitative method with purposive sampling. The results of this study indicate that the tenure does not affect the quality of the objection decision, training has a significant positive effect on the quality of the objection decisions, and the value of the tax assessment has a significant negative effect on the quality of the objection decision.  Tujuan dari penelitian ini adalah untuk menganalisis pengaruh masa kerja, pelatihan, dan nilai ketetapan pajak terhadap kualitas keputusan keberatan. Penelitian ini menggunakan metode kuantitatif dengan purposive sampling. Hasil penelitian ini menunjukkan bahwa masa kerja tidak berpengaruh terhadap kualitas keputusan keberatan, pelatihan berpengaruh positif signifikan terhadap kualitas keputusan keberatan, dan nilai ketetapan pajak berpengaruh negatif signifikan terhadap kualitas keputusan keberatan.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI DI UKM WIG KABUPATEN PURBALINGGA

2020 ◽  
Vol 16 (2) ◽  
pp. 143-170
Author(s):  
Aditya Rahmawan ◽  
Eliada Herwiyanti ◽  
Siti Maghfiroh
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Accounting Information ◽  
Educational Background ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect ◽  
Education Business

This study aimed to examine the factors that influence the use of accounting information in SMEs. The object of research is Wig UKM in Purbalingga Regency. From this research, it can be seen how education, business scale, business age, and accounting knowledge of the use of UKM Wig accounting information in Purbalingga. The number of respondents involved in this study was 82 people. Sampling using a purposive sampling method. Based on the results of research and data analysis using SPSS it was found that: (1) educational background did not have a significant negative effect on the use of accounting information, (2) the business scale had no significant positive effect on the use of accounting information, (3) the age of the business had no significant negative effect on the use of accounting information, and (4) accounting knowledge has a significant positive effect on the use of accounting information.

Antecedents and Consequences of E-News Brand Trust

2020 ◽  
pp. 521-536
Author(s):  
Elia Ardyan ◽  
Vincent Didiek Wiet Aryanto
Keyword(s):  
Brand Loyalty ◽  
Structural Equation ◽  
Equation Model ◽  
Brand Experience ◽  
Brand Trust ◽  
Significant Positive Effect ◽  
Negative Effect ◽  
Brand Attributes ◽  
Antecedents And Consequences ◽  
Positive Effect

The purpose of this paper is to determine the effect of the antecedents of e-news brand trust and want to determine the consequences of e-news brand trust. The model used in this study were tested into two news brands online, which is Detik.com and Kompas.com. Sample of this study composed of 418 respondents, of which 239 respondents are Kompas.com readers and readers of Detik.com comprised of 179 respondents. The analysis used in this study is the Structural Equation Model. Results of this study indicate that both Detik.com and Kompas.com have the same result for the research model used. The result of this research are e-news brand attributes have positive and significant impact on e-news brand experience, e-news brand attributes have a positive and significant impact on e-news brand loyalty, e-news brand experience has negative effect but not significant at the customer confusion, customer confusion, has a negative but not significant effect on e-news trust brand, e -news brand experience has the effect of e-news brand trust and a significant positive effect on brand loyalty e-news.

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