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Asian Journal of Economics, Business and Accounting

Published by SCIENCEDOMAIN international · ISSN (electronic) 2456-639X

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2,323

Articles indexed

295

2026 articles

2,322

Open access

10,745

Citations (indexed)

Publications by year

Articles (2323)

The Influence of Profitability and Liquidity on Firm Value (Case Study on a Non-financial Company Indexed ESG Quality 45 IDX-Kehati on the Indonesia Stock Exchange 2017-2020)

Zaki Faturahman Akbar, Inta Budi Setya Nusa & . Iriyadi · Asian Journal of Economics, Business and Accounting · 2022

Aims: This study aims to determine the influence of Profitability and Liquidity on Firm Value, as previous research results were inconclusive, inconsistent, and sometimes contradictory. Study Design: This research is quantitative correlational research using multiple linear regre...

Open access Research Article 10.9734/ajeba/2022/v22i2230717

Credibility of Microfinance Institutions Loans to Financial Sustainability of Small and Medium Enterprises in Tanzania: A Case of Selected Enterprises in Arusha

Suma Philbert Mwankemwa · Asian Journal of Economics, Business and Accounting · 2022

In evolution of global business, entrepreneurs have faced a number of new dares as they get into rivalries in their respective industries. Small and Medium Enterprises (SMEs) financing by Micro Financing Institutions (MFIs) has been one of the areas of interest to establish the c...

Open access Research Article 10.9734/ajeba/2022/v22i2230715

Impact of Labour Laws on Wage Differentials between Formal and Informal Sectors: Evidence from the Indian Manufacturing Sector

Vipin Negi & Shirin Akhter · Asian Journal of Economics, Business and Accounting · 2022

Labor laws in India have been a subject of contention since their inception. There are arguments against labor laws that say that an adherence to labor laws push up the wages in the formal sector and reduce employability of the labor. A hike in labor cost makes capital relatively...

Open access Research Article 10.9734/ajeba/2022/v22i2230712

Effect of Customs Documentation and Procedures on Kenya’s Agricultural and Manufactured Commodity Exports to Uganda

Boniface Simiyu Ekise, Umulkher Ali, Angela Mungai & Consolata Ngala · Asian Journal of Economics, Business and Accounting · 2022

Aim: The study sought to examine the effect of customs documentation and procedures on Kenya’s agricultural and manufactured commodity exports to Uganda. Place and duration of Study: The study was conducted at Busia and Malaba borders, on Kenyan side. The study took place between...

Open access Research Article 10.9734/ajeba/2022/v22i2230713

Transformational Leadership How its Effect Work-Life Balance and Employee Engagement

Keumala Hayati · Asian Journal of Economics, Business and Accounting · 2022

Aims: The previous survey showed that employee engagement in Indonesia is shallow. This study attempts to test the effect of transformational leadership on work-life balance and employee engagement. Study Design / Methodology: Data was obtained by distributing questionnaires to 1...

Open access Research Article 10.9734/ajeba/2022/v22i2230711

Determinants of Fixed Asset Revaluation and Sustainability Report Disclosure on Firm Value

Ida Bagus Anom Wiriartha, Tri Widyastuti & Apollo Daito · Asian Journal of Economics, Business and Accounting · 2022

This study analyzes the determinants of the effect of investment opportunities, leverage, Information asymmetry, ownership structure, liquidity, and company size on asset revaluation and sustainability reports and their impact on firm value. This study uses secondary data obtaine...

Open access Research Article 10.9734/ajeba/2022/v22i2230710

Fraud Detection of Financial Statements through the Fraud Hexagon Approach in Indonesian SOEs

Ade Citra, . Lindrianasari, Usep Syaipudin, Fitra Dharma & Mega Metalia · Asian Journal of Economics, Business and Accounting · 2022

Aims: This study aims to detect fraudulent financial statements through the Fraud Hexagon approach in Indonesian SOEs period 2011-2019 Study Design: This study applied the quantiative descriptive method. Place and Duration of Study: Financial Services Authority, Period 2011-2019...

Open access Research Article 10.9734/ajeba/2022/v22i2230709

The Effect of Audit Quality, Financial Reporting Aggressiveness and Tax Aggressiveness on the Cost of Debt in Southeast Asia

Fitriana Kurniati, Ratna Septiyanti, Reni Oktavia, . Lindrianasari & Tri Joko Prasetyo · Asian Journal of Economics, Business and Accounting · 2022

This study aims to analyze the effect of audit quality, financial reporting aggressiveness and tax aggressiveness on the cost of debt (study on Southeast Asian pharmaceutical companies). This research is interesting to study where different with other research of this research us...

Open access Research Article 10.9734/ajeba/2022/v22i2230708

Analysis of Profitability Determinants and Effect Value of Automotive Companies in Indonesia

Sulistiyani, Noor Salim · Asian Journal of Economics, Business and Accounting · 2022

The study analyzes the financial performance of automotive companies' firm value on the Indonesia Stock Exchange. The financial performance is DER, CR, and company size. The secondary data was a company report, which is eight companies. The panel data regression using Eviews 11.0...

Open access Research Article 10.9734/ajeba/2022/v22i2230707

Comparison of Fundamental Performance and Market Performance of the Property, Real Estate, and Construction Sector Based on the Impact of Covid-19

Rika Meiliana Tohar, . Susi & Tri Joko Prasetyo · Asian Journal of Economics, Business and Accounting · 2022

This study examines the impact of Covid-19 on the company's fundamental and market performance. The population in this study are property, real estate, and construction sector companies listed on the Indonesia Stock Exchange for the period 2018 and 2020. The sample selection was...

Open access Research Article 10.9734/ajeba/2022/v22i2230705