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All Journal Proceeding National Conference Business, Management, and Accounting (NCBMA)
Arifin Arifin
Universitas Pelita Harapan, Medan
Economics, Econometrics & Finance Social Sciences

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THE IMPACT OF GOOD CORPORATE GOVERNANCE, DIVIDEND POLICY, FIRM SIZE, PROFITABILITY, AND LEVERAGE TOWARDS EARNINGS MANAGEMENT IN STATE-OWNED ENTERPRISES LISTED AT INDONESIA STOCK EXCHANGE Arifin Arifin; Ivany Wardhana
Proceeding National Conference Business, Management, and Accounting (NCBMA) 5th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Earning profits is one of the objectives for company to look good in the eyes of public and potential investors which become an opportunity for the management to intervene in the preparation of financial statement through earnings management due to the different interests between the principals and the agents. The objective of this research is to analyze the impact of good corporate governance, dividend policy, firm size, profitability, and leverage toward earnings management in state-owned enterprises listed at Indonesia Stock Exchange (IDX) during the period 2016-2020. The population of this research is the state-owned enterprises listed in Indonesia Stock Exchange during 2016-2020. Further, with the employed purposive sampling and determined criteria, 11 companies are chosen as the samples. The data analysis method applied is multiple linear regression which processed through SPSS 25. The result of this research shows that good corporate governance and firm size have an insignificant positive impact toward earnings management partially, dividend policy and profitability have a significant negative impact toward earnings management partially, and leverage has an insignificant negative impact toward earnings management partially. On the other hand, good corporate governance, dividend policy, firm size, profitability, and leverage have significant simultaneous impact toward earnings management.
THE INFLUENCE OF SERVICE QUALITY, FOOD QUALITY, AND PRICE TOWARD CUSTOMER SATISFACTION AT COFFEE LOCA MEDAN Vienny Kwosierra; Arifin Arifin
Proceeding National Conference Business, Management, and Accounting (NCBMA) 5th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Customer satisfaction is a critical component in guaranteeing the restaurant's long-term sustainability. The data acquired from Coffee Loca demonstrates that it is unable to sustain the stability of its number of customers, indicating that customer satisfaction at Coffee Loca is insufficient. As a result, Coffee Loca must enhance all factors that might affect customer satisfaction, including service quality, food quality, and price. The objective of this research is to analyze the influence of service quality, food quality, and price on customer satisfaction at Coffee Loca. The population of this research is 163 customers of Coffee Loca. Convenience sampling is utilized, and the number of samples obtained is 116 respondents. The multiple linear regression approach is used to analyze the data. All hypotheses proposed in this research are accepted. The result of the analysis shows that service quality has a significant positive influence on customer satisfaction, food quality has a significant positive influence on customer satisfaction, the price has a significant positive influence on customer satisfaction, and service quality, food quality, and price have a positive and significant influence on customer satisfaction simultaneously. In terms of service quality, it is recommended that Coffee Loca improves its serving time and accuracy, provides kids-friendly food, and trains its employees regarding their menus and hygiene. In terms of food quality, it is recommended that Coffee Loca serves food with an appetizing shape, color, and taste. In terms of price, it is recommended that Coffee Loca improves its price competitiveness.
Co-Authors Ivany Wardhana Vienny Kwosierra