Abstract:This study aims to analyze the relationship between the index of corruption perceptions, exports of goods and services, and the unemployment rate on economic growth in 9 ASEAN countries. This study uses panel data from 2016-2020…
016-2020 in 9 ASEAN countries. The variables used are economic growth with the independent variable index of perceptions of corruption, exports of goods and services, and the unemployment rate. Based on the regression results, the corruption perception index variable has no effect on economic growth in 9 ASEAN countries. While the variable exports of goods and services have a positive and significant effect on economic growth in 9 ASEAN countries. And the unemployment rate variable has a negative and significant effect on economic growth in 9 ASEAN countries.
Abstract:Study This aim for test and analyze influence inflation, GRDP, total population, and HDI against level unemployment open at four cities in North Sumatra Province. The type of data used in study is quantitative data types…
with secondary data. The object in study is four cities in North Sumatra Province. Study This using panel data (Pooled Data). combines Time Series and Cross Section data for 16 years that is start from 2005-2020. Variables used are inflation, GRDP, Total Population and HDI. Method analysis in study This use Fixed Effect Model (FEM), using E-views 10 as tool estimate. Regression results show that Inflation influential negative and no significant to the Open Unemployment Rate, GRDP has an effect negative and significant to the Open Unemployment Rate, Total Resident influential positive and significant effect on the Open Unemployment Rate and HDI negative and no significant to the Open Unemployment Rate. Then exists a connection between Inflation, GRDP, Total Population and HDI with an Open Unemployment Rate of 62.19%. the rest of 37.81% explained by variables others who don't enter into models.
Abstract:The purpose of this paper is to investigate the effect that pressure from external stakeholders and environmental performance have on the reporting of carbon emissions by corporations. Purposive sampling was utilized to…
pick samples for use in this study. These samples were selected from sustainability reports and annual reports of companies that were registered with the Asia Sustainability Reporting Rating (ASRRAT) for 2019–2021. The data that was used in this study was considered to be secondary data. This investigation takes a quantitative approach and using a method called Multiple Regression Analysis. According to the study's findings, institutional ownership, diffusion ownership, and environmental performance have no discernible influence on the disclosure of carbon emissions, whereas the media exposure variable significantly affects the degree of disclosure.
Abstract:This study aims to determine the effect of locus of control and academic stress on academic procrastination in class XI students at SMK Negeri 50 Jakarta. The population in this study amounted to 244 respondents, and the…
sample was taken using a probability sampling technique, namely proportional random sampling with a total sample of 142 respondents. Validity test using product moment and reliability test using Cronbach's alpha. The data analysis technique used was a requirements test, classical assumption test, multiple linear regression test, and hypothesis testing with IBM SPSS version 23.0. The results of this study indicate that (1) there is a negative and significant influence of locus of control on academic procrastination of class XI students at SMK Negeri 50 Jakarta.
Abstract:Revolusi digital telah mengubah perilaku konsumen hingga ke pelosok pedesaan, membawa implikasi mendalam bagi Usaha Mikro, Kecil, dan Menengah (UMKM) tradisional. Penelitian ini bertujuan mengkaji pengaruh inovasi produk…
dan pemasaran digital melalui WhatsApp terhadap keputusan pembelian pada Pabrik Tahu di Desa Sumber Ketempa, Kecamatan Kalisat. Pendekatan kuantitatif dengan desain asosiatif digunakan, melibatkan 96 responden yang dipilih secara purposive dari populasi 150 konsumen aktif. Data dikumpulkan melalui kuesioner berskala Likert 1-5 dan dianalisis menggunakan regresi linier berganda dengan SPSS 26. Hasil penelitian menunjukkan bahwa inovasi produk berpengaruh positif dan signifikan terhadap keputusan pembelian (t-hitung 5,542 > t-tabel 1,986; signifikansi 0,000), pemasaran digital melalui WhatsApp juga berpengaruh positif dan signifikan (t-hitung 3,381 > t-tabel 1,986; signifikansi 0,001), dan secara simultan kedua variabel menjelaskan 76,7% variasi keputusan pembelian (R²=0,767; F-hitung 151,386 > F-tabel 3,09). Temuan ini menegaskan bahwa inovasi produk dan pemanfaatan WhatsApp sebagai kanal pemasaran digital merupakan strategi komplementer yang efektif bagi UMKM pangan tradisional di pedesaan Indonesia. Penelitian ini merekomendasikan optimalisasi fitur WhatsApp (daftar siaran, katalog produk, dan grup pelanggan) serta pengembangan produk secara berkelanjutan untuk meningkatkan daya saing.
The digital revolution has fundamentally transformed consumer behavior even in remote rural areas, carrying profound implications for Micro, Small, and Medium Enterprises (MSMEs), particularly traditional food producers. This study aims to examine the influence of product innovation and digital marketing through WhatsApp on purchasing decisions at the Tofu Factory in Sumber Ketempa Village, Kalisat District. A quantitative approach with an associative design was employed, involving 96 respondents purposively selected from a population of 150 active consumers. Data were collected through Likert-scale questionnaires (1-5) and analyzed using multiple linear regression with SPSS 26. The results show that product innovation has a positive and significant effect on purchasing decisions (t-count 5.542 > t-table 1.986; significance 0.000), digital marketing through WhatsApp also has a positive and significant effect (t-count 3.381 > t-table 1.986; significance 0.001), and simultaneously both variables explain 76.7% of the variation in purchasing decisions (R²=0.767; F-count 151.386 > F-table 3.09). These findings confirm that product innovation and the utilization of WhatsApp as a digital marketing channel are complementary strategies effective for traditional food MSMEs in rural Indonesia. This research recommends optimizing WhatsApp features (broadcast lists, product catalogs, and customer groups) and continuous product development to enhance competitiveness.
Abstract:This study aims to examine the influence of deferred tax and tax planning on earnings management in primary consumer goods sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The…
The variables employed in this study are deferred tax and tax planning as independent variables, and earnings management as the dependent variable. Panel data regression analysis was utilized to assess the influence of the independent variables on the dependent variable, both simultaneously and individually. The study population consisted of 83 companies, with a sample of 32 companies selected via purposive sampling, resulting in 160 observations. Data processing was conducted using EViews version 12 software, and the Common Effect Model (CEM) was selected as the model. Hypothesis testing using the model feasibility test (F-test) indicated that the model is suitable for measuring the influence of the independent variables on the dependent variable. The research results show that: (1) deferred tax and tax planning simultaneously have a significant effect on earnings management; (2) deferred tax does not have a significant partial effect on earnings management, indicating that deferred tax does not directly drive earnings management; and (3) tax planning has a positive and significant partial effect on earnings management.
Abstract:Digital financial transparency is crucial for achieving the Sustainable Development Goals (SDGs), particularly for building accountable and trustworthy public institutions. Limited studies examine whether digitalization…
actually delivers accessible financial information and whether such transparency strengthens sustainable public governance. This study addresses that gap by constructing an original, multi-dimensional, portal-level Digital Financial Transparency Index (DFTI) and linking it to sustainable public governance, an association not previously tested at the Indonesian subnational level. Using a quantitative, explanatory design, financial management and public information portals are assessed through content analysis. Twenty-one indicators covering organizational information, financial transparency, and website accessibility are aggregated into the DFTI. Sustainable public governance is proxied by the 2024 electronic-based government system (SPBE) index, the only nationally standardized, externally assessed, and annually published measure of digital public administration maturity in Indonesia. Ordinary least squares regression tests the hypothesis, complemented by Spearman correlation as a non-parametric robustness check suited to the small city and regency subsamples. The findings show DFTI has a positive and significant effect on SPBE (β = 0.026; p = 0.032). The effect operates through content rather than appearance: among regencies, organizational information and financial transparency correlate significantly (p < 0.05) with SPBE, website accessibility does not. The results provide recommendations that local governments should adopt a standardized minimum financial-disclosure content and prioritize the weakest indicators, which are raw data, citizen-friendly budget summaries, and personal data protection. Also the provincial government should channel budget-capacity support to low-DFTI regencies, where transparency and maturity are most strongly associated with budget resources to advance SDG 17.
Abstract:This study aims to analyze the effects of professionalism, independence, and work motivation on audit quality at the South Sulawesi Provincial Inspectorate, both simultaneously and partially, and to identify the most dominant…
inant factor influencing audit quality. The study employed a quantitative approach using a survey method. The research population consisted of all auditors at the South Sulawesi Provincial Inspectorate. A saturated sampling technique was applied, resulting in 53 respondents whose questionnaires were successfully collected and met the research criteria. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression. The results indicate that professionalism, independence, and work motivation simultaneously have a positive and significant effect on audit quality. This finding is supported by an F-value of 25.053 with a significance level of 0.001 and an adjusted R-squared value of 0.581, indicating that the three variables explain 58.1% of the variation in audit quality. Partially, professionalism has a positive and significant effect on audit quality, as indicated by a t-value of 2.983 and a significance level of 0.004. Work motivation also has a positive and significant effect on audit quality, with a t-value of 2.910 and a significance level of 0.005. In contrast, independence does not have a significant effect on audit quality, as reflected by a t-value of 1.184 and a significance level of 0.242. Among the examined variables, professionalism has the strongest influence on audit quality, followed by work motivation and independence. These findings suggest that strengthening auditors’ professionalism and work motivation is essential for improving audit quality within the South Sulawesi Provincial Inspectorate.
Abstract:Companies listed in the Jakarta Islamic Index 70 (JII70) provide a unique research context because they operate within an Islamic capital market framework that applies sharia screening criteria and financial requirements.…
. Despite being guided by the same sharia principles and regulatory environment, JII70 companies still show variations in financial performance. Although previous research has examined the factors that affect financial performance, empirical evidence regarding the influence of efficiency, market ratios, liquidity, and leverage still shows inconsistent results, particularly in companies that comply with sharia principles. Therefore, this study aims to analyze the influence of efficiency, market ratio, liquidity, and leverage on the financial performance of companies listed on JII70 by using Return on Assets (ROA) as a performance indicator. This study uses a quantitative approach by utilizing secondary data obtained from the annual reports of 57 non-financial companies during the period 2021–2025, resulting in 285 company-year observations. Panel data regression analysis was performed using the Fixed Effects model with Driscoll–Kraay error standard to overcome the problems of heteroscedasticity and autocorrelation. The results show that efficiency measured by Total Asset Turnover (TATO) and market ratio measured by Price-to-Book Value (PBV) have a positive and significant effect on financial performance. Meanwhile, liquidity measured by Current Ratio (CR) and leverage measured by Debt-to-Asset Ratio (DAR) have a positive but not statistically significant effect on financial performance. The findings of this study support the Signaling Theory by showing that efficiency and market ratio provide stronger signals regarding company quality and financial performance in the context of the Islamic capital market in Indonesia. These findings provide practical implications for managers in improving company performance as well as for investors in making more informed investment decisions
Abstract:The purpose of this research is to examine the effect of auditors’ competence, workload, and personality type on auditors’ fraud detection ability at the Central Sulawesi Province Audit Board of Indonesia (BPK) Representative…
sentative Office. This research employed a quantitative approach using a survey method. The population consisted of 40 auditors, and the sample was determined using a saturated sampling technique (total sampling), involving all 40 auditors as research respondents. Data collected through Likert-scale questionnaires were analyzed using multiple linear regression with IBM SPSS Statistics version 25. The results indicate that personality type has a positive and significant effect on auditors’ fraud detection ability, while competence and workload do not show significant partial effects. However, all independent variables simultaneously influence fraud detection ability. Based on the adjusted R-square value of 0.324, the research model explains 32.4% of the variation in auditors’ fraud detection ability, while the remaining 67.6% is explained by other factors outside the research model