Current Issue

Vol. 3 No. 3 (2025): Agustus 2025

Published: 2025-08-31

Articles

THE ROLE OF ENTREPRENEURIAL ORIENTATION ON THE PERFORMANCE OF FOOD AND BEVERAGE SMEs

Michael Dwitama, Ida Puspitowati

1155-1163

https://doi.org/10.24912/ijaeb.v3i3.1155-1163
Abstract : 119 | PDF : 146
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THE EFFECT OF SELF-CONTROL, FINANCIAL LITERACY, AND RISK TOLERANCE TOWARD INVESTMENT DECISIONS AMONG STUDENTS

Yeo Wei Ming, Keni Keni

1164-1174

https://doi.org/10.24912/ijaeb.v3i3.1164-1174
Abstract : 289 | PDF : 205
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EXPLORING HOW GENDER MODERATES THE EFFECT OF PERSONALITY TRAITS ON OVERCONFIDENCE BIAS AMONG INVESTORS IN THE INDONESIAN STOCK MARKET

Khairina Natsir, Agus Zainul Arifin, Fanny Wijoyo

1175-1188

https://doi.org/10.24912/ijaeb.v3i3.1175-1188
Abstract : 97 | PDF : 91
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THE EFFECT OF PROFITABILITY, LIQUIDITY, COMPANY SIZE, AND SALES GROWTH ON CAPITAL STRUCTURE IN CONSUMER NON-CYCLICALS COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2021-2023 PERIOD

Selvia Putri Patricia, Sofia Prima Dewi

1189-1195

https://doi.org/10.24912/ijaeb.v3i3.1189-1195
Abstract : 98 | PDF : 104
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SOCIAL MEDIA MARKETING AND CELEBRITY ENDORSEMENT IMPACT ON PURCHASE INTENTION MEDIATED BY BRAND AWARENESS

Angelica Laurence, Sanny Ekawati

1196-1207

https://doi.org/10.24912/ijaeb.v3i3.1196-1207
Abstract : 115 | PDF : 147
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FINANCIAL DISTRESS, AUDIT COMMITTEE, INDEPENDENT COMMISSIONER, AND AUDIT QUALITY'S IMPACT ON BANKING TAX AVOIDANCE

Herni Kurniawati, Yustina Peniyanti Jap

1208-1221

https://doi.org/10.24912/ijaeb.v3i3.1208-1221
Abstract : 64 | PDF : 50
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DETERMINANTS OF CAPITAL STRUCTURE: EVIDENCE FROM FOOD AND BEVERAGE COMPANIES IN INDONESIA

Clarissa Eunike Kusumajaya, Merry Susanti

1222-1233

https://doi.org/10.24912/ijaeb.v3i4.1222-1233
Abstract : 76 | PDF : 77
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THE INFLUENCE OF SALES GROWTH, LEVERAGE, COMPANY SIZE, AND PROFITABILITY ON TAX AVOIDANCE IN CONSUMER NON-CYCLICALS COMPANIES FROM 2021 TO 2023

Cecilia Dintia, Linda Santioso

1234-1244

https://doi.org/10.24912/ijaeb.v3i3.1234-1244
Abstract : 75 | PDF : 78
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COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE OF PHARMACEUTICAL COMPANIES DURING AND AFTER THE COVID-19 PANDEMIC

Khairina Natsir, Nurainun Bangun

1245-1259

https://doi.org/10.24912/ijaeb.v3i3.1245-1259
Abstract : 83 | PDF : 128
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IMPACT OF ORGANIZATIONAL LEARNING ON JOB SATISFACTION, COMMITMENT, AND PERFORMANCE OF PRIVATE BANK EMPLOYEES

Joyce A. Turangan, Herman Ruslim

1260-1268

https://doi.org/10.24912/ijaeb.v3i3.1260-1268
Abstract : 53 | PDF : 44
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THE INFLUENCE OF ENTREPRENEURIAL ORIENTATION, WORK-LIFE BALANCE, AND CAREER CHOICE ON THE ENTREPRENEURIAL INTENTION OF GENERATION Y

Mei Ie, Rorlen Rorlen, Salsabila Ayunda Martsa Buana, Ferdyanto Gunawan

1269-1276

https://doi.org/10.24912/ijaeb.v3i3.1269-1276
Abstract : 66 | PDF : 51
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SOCIAL IDENTITY AS A MODERATOR OF THE INFLUENCE OF ENTREPRENEURIAL SELF-EFFICACY ON ENTREPRENEURIAL INTENTION

Willy Salim, Ida Puspitowati

1277-1287

https://doi.org/10.24912/ijaeb.v3i3.1277-1287
Abstract : 45 | PDF : 43
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THE EQUITY FACTORS THAT INFLUENCE BEHAVIORAL LOYALTY OF GRABFOOD APPLICATION USERS: STUDY OF GEN Z CONSUMERS IN DKI JAKARTA

Nathan Indra Gotama, Sanny Ekawati

1288-1301

https://doi.org/10.24912/ijaeb.v3i3.1288-1301
Abstract : 72 | PDF : 49
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DETERMINANTS OF BRAND LOYALTY AT XYZ COFFEE SHOP: A STUDY OF GEN Z IN JAKARTA

Cindy Nathania Liman, Sanny Ekawati

1302-1310

https://doi.org/10.24912/ijaeb.v3i3.1302-1310
Abstract : 118 | PDF : 76
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INTERNAL AND EXTERNAL FACTORS AFFECTING AUDITOR’S ABILITY IN DETECTING FRAUDULANCE FROM THE ACCOUNTING STUDENT’S PERSPECTIVE

Jhun Liong, Linda Santioso

1311-1324

https://doi.org/10.24912/ijaeb.v3i3.1311-1324
Abstract : 97 | PDF : 64
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FINANCIAL DISTRESS AND SUSTAINABILITY REPORT: PERSPECTIVE FROM FOOD AND BEVERAGE INDUSTRY

Aurellia Aretha Agustine Widjaja, Yanti Yanti

1325-1337

https://doi.org/10.24912/ijaeb.v3i3.1325-1337
Abstract : 102 | PDF : 80
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KEY DRIVERS OF FIRM VALUE IN INDONESIA’S PROPERTY AND REAL ESTATE SECTOR

Gabriella Charissa Hartono, Yanti Yanti

1338-1349

https://doi.org/10.24912/ijaeb.v3i3.1338-1349
Abstract : 83 | PDF : 94
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THE FACTORS EFFECTING FIRM VALUE EVIDENCE FROM INDONESIA

Ni Gusti Ayu Komang Tri Supriliana, Henryanto Wijaya

1350-1355

https://doi.org/10.24912/ijaeb.v3i3.1350-1355
Abstract : 56 | PDF : 50
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THE APPLICATION OF ENTREPRENEURIAL MOTIVATION AND SOCIAL MEDIA USE ON ENTREPRENEURIAL INTEREST AMONG GENERATION Z IN WEST JAKARTA

Sharyn Haliza, Oey Hannes Widjaja

1256-1265

https://doi.org/10.24912/ijaeb.v3i3.1256-1265
Abstract : 66 | PDF : 47
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THE EFFECT OF INTERNAL CONTROL AND INTERNAL AUDIT ON FRAUD PREVENTION IN PROCUREMENT OF GOODS/SERVICES IN THE GOVERNMENT OF ROKAN HULU DISTRICT

Urwatul Wutsqa, Andreas Bambang Daryatno

1366-1378

https://doi.org/10.24912/ijaeb.v3i3.1366-1378
Abstract : 96 | PDF : 58
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CORPORATE SIZE IN MODERATE THE INFLUENCE OF CURRENT RATIO AND DEBT TO EQUITY RATIO ON INCOME SMOOTHING

Augustpaosa Nariman, Rini Tri Hastuti, Karin Flolinda, Salva Sefika

1379-1389

https://doi.org/10.24912/ijaeb.v3i3.1379-1389
Abstract : 50 | PDF : 37
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CORPORATE SIZE IN MODERATE THE INFLUENCE OF CURRENT PERCENTAGE AND DER PERCENTAGE ON INCOME SMOOTHING

Augustpaosa Nariman, Rini Tri Hastuti, Karin Flolinda, Salva Sefika

1390-1400

https://doi.org/10.24912/ijaeb.v3i3.1390-1400
Abstract : 54 | PDF : 34
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THE INFLUENCE OF BANKING HEALTH LEVELS BY USING RGEC METHOD ON BANKING FINANCIAL PERFORMANCE

Lareina Wijaya, Elsa Imelda

1401-1409

https://doi.org/10.24912/ijaeb.v3i3.1401-1409
Abstract : 56 | PDF : 44
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THE INFLUENCE OF PERCEIVED EASE OF USE AND PERCEIVED USEFULNESS ON FINTECH USER LOYALTY MODERATED BY TRUST

Yossy Afrian, Herlin Tundjung Setijaningsih

1410-1421

https://doi.org/10.24912/ijaeb.v3i3.1410-1421
Abstract : 222 | PDF : 133
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FACTORS INFLUENCING PURCHASE INTENTION OF FRENCH FRIES 2000

Nicolas Pratama Wijaya, Richard Andrew

1422-1432

https://doi.org/10.24912/ijaeb.v3i3.1422-1432
Abstract : 56 | PDF : 61
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UNVEILING THE ROLE IN SHAPING SUSTAINABILITY REPORTING IN THE MINING SECTOR

Chrystabelle Audrey Ardhani, Yanti Yanti

1433-1444

https://doi.org/10.24912/ijaeb.v3i3.1433-1444
Abstract : 51 | PDF : 36
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ANALYSIS OF CAPITAL BUFFER, BOARD GENDER DIVERSITY, OWNERSHIP CONCENTRATION, AND INDEPENDENT COMMISSIONERS ON BANK STABILITY

Hendra Hendra, Herlin Tundjung Setijaningsih

1445-1457

https://doi.org/10.24912/ijaeb.v3i3.1445-1457
Abstract : 62 | PDF : 57
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THE FACTORS EFFECTING FIRM PERFORMANCE EVIDENCE FROM INDONESIA

Audi Mishael, Henryanto Wijaya

1458-1465

https://doi.org/10.24912/ijaeb.v3i3.1458-1465
Abstract : 68 | PDF : 40
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USING OF THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY IN THE ACCEPTANCE OF MOBILE BANKING APPS

Hendro Lukman, Elsa Imelda, Vannessa Maria Vianney, Andrea Stephanie Darwis, Go Cecilia Claudia Pratama

1466-1476

https://doi.org/10.24912/ijaeb.v3i3.1466-1476
Abstract : 69 | PDF : 48
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EXPLORING THE IMPACT OF LEADERSHIP STYLES ON EMPLOYEE JOB PERFORMANCE - A CASE STUDY OF EMPLOYEES IN VIETNAMESE ENTERPRISES

Linda Lin-Chin Lin, Nguyen-Van Viet

1476-1482

https://doi.org/10.24912/ijaeb.v3i3.1476-1482
Abstract : 72 | PDF : 59
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CEO BIAS, MORAL HAZARD AND ADVERSE SELECTION: A LITERATURE REVIEW ON RISK DYNAMICS IN DIGITAL BANKING IN INDONESIA, WITH A PITCHING RESEARCH APPROACH

Amerta Mardjono, Haris Maupa, Ignatius Roni Setyawan

1483-1494

https://doi.org/10.24912/ijaeb.v3i3.1483-1494
Abstract : 109 | PDF : 64
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THE EFFECT OF CORPORATE GOVERNANCE QUALITY, LEVERAGE AND OWNERSHIP STRUCTURE ON FIRM PERFORMANCE

Adinda Nariswari Herzani, Agustin Ekadjaja

1495-1505

https://doi.org/10.24912/ijaeb.v3i3.1495-1505
Abstract : 63 | PDF : 42
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DETERMINANTS OF BUDGET ABSORPTION MODERATED BY WORK PLAN AND ORGANIZATIONAL COMMITMENT

Apsari Maharani, Sarwo Edy Handoyo

1506-1521

https://doi.org/10.24912/ijaeb.v3i3.1506-1521
Abstract : 95 | PDF : 53
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THE EFFECT OF LIQUIDITY, SOLVENCY, ACTIVITY, AND PROFITABILITY ON FINANCIAL PERFORMANCE OF MANUFACTURING COMPANIES

Kensa Kensa, Agustin Ekadjaja

1522-1530

https://doi.org/10.24912/ijaeb.v3i3.1522-1530
Abstract : 88 | PDF : 59
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THE ANALYSIS OF FACTORS AFFECTING SUSTAINABILITY REPORT DISCLOSURE AMONG IDX-LISTED HEALTH COMPANIES FOR THE PERIOD OF 2021-2023

I Made Pahangga Palwaguna, Herlin Tundjung Setijaningsih

1531-1544

https://doi.org/10.24912/ijaeb.v3i3.1531-1544
Abstract : 95 | PDF : 50
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THE IMPACT OF THE BOARD OF DIRECTORS’ EXPERIENCE, EDUCATION, AND COMPENSATION ON INDONESIAN BANKS’ FINANCIAL PERFORMANCE

Sriwati Sriwati , Verawati Verawati , Herni Kurniawan

1545-1556

https://doi.org/10.24912/ijaeb.v3i3.1545-1556
Abstract : 41 | PDF : 44
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THE ROLE OF CELEBRITY ATTRACTIVENESS AND CREDIBILITY IN INFLUENCING IMPULSIVE BUYING TENDENCY FOR UNIQLO

Cynthia Vanessa Mona, Louis Utama

1557-1567

https://doi.org/10.24912/ijaeb.v3i3.1557-1567
Abstract : 64 | PDF : 60
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THE IMPACT OF E-WOM QUANTITY AND E-WOM CREDIBILITY ON ONLINE PURCHASE INTENTIONS FOR GARNIER WITH BRAND IMAGE AS A MEDIATING FACTOR

Dominic Kenji Kurnia Surya, Louis Utama

1568-1579

https://doi.org/10.24912/ijaeb.v3i3.1568-1579
Abstract : 39 | PDF : 41
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CORPORATE GOVERNANCE ATTRIBUTES AND EARNINGS QUALITY: EMPIRICAL STUDY OF INDONESIAN BANKS (2019-2023)

Jhun Liong, Tiffany Yessica, Linda Santioso

1580-1593

https://doi.org/10.24912/ijaeb.v3i3.1580-1593
Abstract : 62 | PDF : 42
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THE EFFECT OF TAX AVOIDANCE, PROFITABILITY, LEVERAGE, AND COMPANY SIZE ON EARNINGS MANAGEMENT

Caroline Maretha Halim, Linda Santioso

1594-1604

https://doi.org/10.24912/ijaeb.v3i3.1594-1604
Abstract : 66 | PDF : 39
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FINANCIAL RATIO ANALYSIS TO MEASURE THE FINANCIAL PERFORMANCE OF THE REGIONAL GOVERNMENT OF GORONTALO DISTRICT FISCAL YEAR 2020-2023

Edwin Heriyanto, Andreas Bambang Daryatno

1605-1621

https://doi.org/10.24912/ijaeb.v3i3.1605-1621
Abstract : 36 | PDF : 26
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HOW CORPORATE GOVERNANCE MODERATES THE LINK BETWEEN EARNINGS MANAGEMENT AND FIRM VALUE

Nurainun Bangun, Khairina Natsir

1622-1635

https://doi.org/10.24912/ijaeb.v3i3.1622-1635
Abstract : 43 | PDF : 42
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PROFITCAPABILITY, NET WORKING CAPITAL, FIRM SIZE, AND LIQUIDITY FACTORS IN AFFECTING CASH HOLDING

Rini Tri Hastuti, Ardiansyah Ardiansyah, Ellen Valeria, Michelle Chang

1636-1644

https://doi.org/10.24912/ijaeb.v3i3.1636-1644
Abstract : 43 | PDF : 31
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EARNING MANAGEMENT AND LEVERAGE AS FACTORS AFFECTING TAX AVOIDANCE MODERATED BY POLITICAL CONNECTIONS

Jessenia Lorreta Hariyanto, Linda Santioso

1645-1656

https://doi.org/10.24912/ijaeb.v3i3.1645-1656
Abstract : 72 | PDF : 35
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FACTORS THAT AFFECT DIVIDEND POLICY DURING THE COVID-19 PANDEMIC

Evelyn Aristie, Herlin Tundjung Setijaningsih

1657-1669

https://doi.org/10.24912/ijaeb.v3i3.1657-1669
Abstract : 33 | PDF : 36
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THE INFLUENCE OF PROFITABILITY, FINANCIAL PERFORMANCE, AND CSR-D PRACTICES ON STOCK RETURN

Jessica Hannah Kamu, Agustin Ekadjaja

1670-1677

https://doi.org/10.24912/ijaeb.v3i3.1670-1677
Abstract : 57 | PDF : 37
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THE EFFECT OF INSTITUTIONAL OWNERSHIP, BOARD SIZE, AND INDEPENDENT COMMISSIONER ON FINANCIAL PERFORMANCE

Diana Kristiani, Agustin Ekadjaja

1678-1689

https://doi.org/10.24912/ijaeb.v3i3.1678-1689
Abstract : 78 | PDF : 56
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THE INFLUENCE OF PROFITABILITY, INSTITUTIONAL OWNERSHIP, AND MANAGERIAL OWNERSHIP ON STOCK RETURN IN THE ENERGY SECTOR

Jessica Verlyn Aurora, Agustin Ekadjaja

1690-1701

https://doi.org/10.24912/ijaeb.v3i3.1690-1701
Abstract : 55 | PDF : 68
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THE IMPACT OF CORPORATE GOVERNANCE, PROFITABILITY AND LIQUIDITY ON DIVIDEND POLICY IN NON-CYCLICAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2021-2023 PERIOD

Emilie Monique Bonal, Linda Santioso

1702-1713

https://doi.org/10.24912/ijaeb.v3i3.1702-1713
Abstract : 58 | PDF : 34
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THE EFFECTS OF QUALITY, ECONOMIC, SOCIAL, AND CAREER MOTIVATION ON PUBLIC ACCOUNTANTS' INTEREST IN TAKING THE CPA EXAM

Jesselyn Oeyardi, Yanti Yanti

1714-1734

https://doi.org/10.24912/ijaeb.v3i3.1714-1734
Abstract : 55 | PDF : 29
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