Eksis: Jurnal Riset Ekonomi dan Bisnis

ACHIEVING SUSTAINABILITY AND IMPROVING GLOBAL BUSINESS PERFORMANCE THROUGH BUSINESS ETHICS AND CORPORATE SOCIAL RESPONSIBILITY

Novianty Rozalina — 2025-01-03

Abstract

The idea of â€‹â€‹sustainable business practices and CSR has evolved over the years from simply a philanthropic endeavor to an integral component of corporate strategy. On the other hand, CSR covers a wider range of initiatives aimed at making a positive contribution to society, covering areas such as community development, employee welfare and ethical governance. This article aims to: (a). Identify relevant studies regarding the relationship between business ethics and Corporate Social Responsibility in improving global business performance and achieving sustainability. (b). Evaluate key findings from existing literature on the linkages between these practices in improving global business performance and achieving sustainability. (c). Identify research gaps that still need to be filled and recommend future research directions in this area. has an important role in international business activities. These three interrelated factors in international business play a beneficial role in ensuring that companies operate responsibly, sustainably, and provide benefits to communities and the environment around the world. Business ethics ensures that companies operate responsibly and with integrity in a complex and diverse international environment, taking into account the varying cultures, values â€‹â€‹and laws of each country and region. Meanwhile, sustainable business practices are becoming increasingly important in international business due to increasing environmental and social pressures, as well as demands from consumers and governments to pay attention to the social and environmental impacts of business.

BIBLIOMETRIC ANALYSIS OF RISK TOLERANCE: GLOBAL COLLABORATION AND THEMATIC EVOLUTION

Triaryati Nyoman — 2025-01-17

This study aims to analyze the development of research on risk tolerance over the past two decades, focusing on collaborative networks among authors and countries, thematic evolution, and new research opportunities. The method used is bibliometric analysis based on R software and VOS Viewer. The research population includes 833 articles related to risk tolerance identified from the Scopus database. The study was conducted through network visualization, thematic clustering, and thematic evolution mapping. The results show that publications on risk tolerance have increased by 15% annually, with the United States as the primary contributor. The main recurring themes include risk assessment, decision-making, and financial risk tolerance. However, there is a gap in integrating the risk tolerance theme with broader concepts such as financial literacy. The analysis also indicates increased international collaboration, particularly in North America, Europe, and Asia, but with limited cooperation in Latin America and Africa. This study recommends further exploration of the relationship between risk tolerance, financial literacy, and technology-based decision-making. Additionally, it suggests enhancing cross-regional collaborations to broaden the scope and impact of research in this field.

THE INFLUENCE OF PROJECT MANAGEMENT KNOWLEDGE ON THE SUCCESSFUL CONSTRUCTION IMPLEMENTATION

Zahrandy Giovan M Fiecky — 2025-01-30

Current scientific developments in project management can be compared with other fields of management science. One of the important points in scientific analysis of project management is the study of the level of success of a project. This paper tries to examine the level of project success based on aspects of project management knowledge. The study was carried out at a company that was working on the construction of a building. The 14 aspects of project management knowledge were developed to see how each aspect contributes to the success of a project. 70 respondents who were involved in construction projects were the objects of this research. PLS SEM is used as an analytical tool to see the contribution of project knowledge aspects to project success. It was concluded that the 3 aspects that contributed most to project success were Project Financial Management, Project Claims Management and Project Communication Management.

THE EFFECT OF MANDATORY AUDITOR SWITCHING AND PUBLIC ACCOUNTING FIRM (PAF) REPUTATION ON AUDIT QUALITY

Indana Zahrotul Aini — 2025-02-27

This study examines the effectiveness of mandatory auditor switching regulations related to the failure of audits of companies' financial statements on the Indonesia Stock Exchange (IDX), including those conducted by affiliates of the Big Four Public Accounting Firm (PAF). This study analyzes the effect of mandatory auditor switching on departing partners, replacement partners, and PAF reputation on audit quality, with control variables such as company size, financial leverage, profitability, and company losses. Using data from financial sector companies on the IDX for the period 2019–2022, this study applies purposive sampling and obtains 132 samples. Logistic regression analysis was performed using SPSS version 25. The results show that, simultaneously, the three main variables affect audit quality. However, partially, mandatory auditor switching on departing and replacement partners does not have a significant effect, while PAF's reputation has a positive impact on audit quality.

THE EFFECT OF SALES GROWTH, LEVERAGE, PROFITABILITY, AND SIZE ON TAX AVOIDANCE

Galuh Ardyanto — 2025-02-27

This research aims to determine the effect of sales growth, leverage, profitability, and size on tax avoidance. The population of this research is manufacturing companies registered on the IDX for the 2019-2022 period, with a sample selection technique using purposive sampling. The analytical method used is multiple linear regression and uses SPSS as a research tool. The results of this research show that sales growth and leverage have a positive effect on tax avoidance, while profitability and company size have a negative effect on tax avoidance.