ORIGINAL RESEARCH ARTICLE | April 2, 2021
The Effect of Electronic Word of Mouth and Sales Promotion on Brand Switching with Brand Image as an Intervening Variable at Erha Beauty Clinic in Samarinda City
Priskila Evalianitha Randabunga, Syarifah Hudayah, Herning Indriastuti
Page no 102-113 |
10.36348/sjbms.2021.v06i04.001
The purpose of this study was to determine the effect of electronic word of mouth and sales promotion on brand switching with brand image as an intervening variable at the ERHA Beauty Clinic in Samarinda City. The study was conducted using 115 respondents. The analysis tool used is SmartPLS 3. Data analysis is carried out by assessing the outer model or measurement model and assessing the inner model or structural model. The results showed that electronic word of mouth and sales promotion partially had a significant positive effect on brand switching, and electronic word of mouth and sales promotion had a significant positive effect on brand switching through the brand image variable as an intervening variable.
ORIGINAL RESEARCH ARTICLE | April 6, 2021
Analysis Relates to the Influence of Investment Policy, Organizational Strategy and Company Performance towards Corporate Social Responsibility (Study: Manufacturing Sector that Registered and Active on the IDX during 2014-2016)
Aulia Faza, Wiwik Utami
Page no 114-124 |
10.36348/sjbms.2021.v06i04.002
This research purpose to further investigate the role of Investment Policy, Organizational Strategy and Company Performance towards Corporate Social Responsibility. This research took 21 companies on manufacturing sector that still active on the IDX during 2014-2016 as research studied. This research were validate the hypothesis which stated that Investment Policy, Organizational Strategy and Company Performance had a partially or wholly affects the Corporate Social Responsibility. Through multiple regression analysis, it was found that the Investment Policy and Company Performance statistically had a positive impact substantially on Corporate Social Responsibility, but not to Organizational Strategy which did not have a substantial impact on Corporate Social Responsibility. Thus, Investment Policy and Company Performance served as the main determinants of corporate social responsibility disclosure in the manufacturing sector in Indonesia.
ORIGINAL RESEARCH ARTICLE | April 7, 2021
The Effect of Current Earnings, Operating Cash Flows and Accrual Quality on Future Earnings (Empirical Study on Manufacturing Companies Listed on The Indonesia Stock Exchange Year 2016 – 2018)
Nanda Thaliana Raditya, Wiwik Utami
Page no 125-134 |
10.36348/sjbms.2021.v06i04.003
This study aims to determine the effect of current earnings, operating cash flow and accrual quality on future earnings. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample used purposive sampling and obtained a sample of 100 companies with a time period of 3 years to obtain 300. Earnings are proxied by net earnings after tax which is scaled to total assets or Return on Asset, Accrual quality is proxied by discretionary accruals of working capital, Future earnings are earnings. In the period t+1. The research method concludes that there is a positive and significant effect of current earnings and operating cash flows on future earnings, while accrual quality has no effect on future earnings.
ORIGINAL RESEARCH ARTICLE | April 30, 2021
Characteristics of Top Management, Good Corporate Governance, and Earnings Quality (A Study of State-Owned Entreprises in Indonesia 2016- 2018)
Theresia Olivia, Erna Setiany
Page no 135-145 |
10.36348/sjbms.2021.v06i04.004
The purpose of this study is to provide empirical evidence regarding the influence of management characteristics and GCG on earnings quality, in the midst of the urgency of earnings quality information that is prone to conflict of interest, especially in state-owned companies today. This research is a quantitative research where the population is all state- owned companies in Indonesia which are listed on the website of State-Owned Entreprises (SOE) in 2016-2018. The sampling technique used a purposive sampling, and obtained 67 companies that meet the standards. The technique of collecting data is by taking information from the company's annual report so that the data source used is secondary data. The analysis method used is Eviews. The results showed that educational background, gender, and GCG had a positive effect on earnings quality. Meanwhile, tenure has a negative effect on earnings quality.