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122 Documents
<![CDATA[The Effect of Capital Structure on Firms’ Profitability: a Case Study of Indonesian Firms ]]>
<![CDATA[Neneng Djuaeriah]]>;
<![CDATA[Bella Joy Winarta]]>
<![CDATA[ Conference Series Vol. 3 No. 1 (2020): International Conference on Global Innovation and Trends in Economy 2020 ]]>
Publisher : <![CDATA[ADI Publisher ]]>
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<![CDATA[The purpose of this research is to seek the impact of capital structure towards firms‘ profitability on Indonesian firms listed in LQ45 using panel data of five consecutive years (2013 to 2017). The data obtained are from audited financial statements of 24 constantly listed in LQ45 . This study used the linear regression to analyze the connection between total debt to represent capital structure and firms‘ profitability of Return on Assets. This study includes growth opportunity, firm size, tangibility, liquidity and non-debt tax shield as controlled variables. The research resulted in a significant positive relationship between firms‘ profitability and capital structure. Only liquidity provides a negative significant impact on profitability. In addition to that growth opportunity and size have insignificant negative influence, while tangibility and non debt tax shields have insignificant positive influence toward profitability.]]>
<![CDATA[The Effect of Environmental Accounting on The Increase in Firm Value ]]>
<![CDATA[Bahtiar Effendi]]>
<![CDATA[ Conference Series Vol. 3 No. 1 (2020): International Conference on Global Innovation and Trends in Economy 2020 ]]>
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<![CDATA[This study aims to analyze the factors of environmental accounting which consist of material inputs, non-product output, compliance aspects, transportation aspects, other aspects, supplier assessment, and environmental complaints mechanisms to increase firm value. The sample in this study was 71 respondents from companies in Banten which were determined based on the purposive sampling method. Then the data were analyzed using multiple linear regression methods. The results showed that environmental accounting which is proxied by non-product output, other aspects, and environmental complaints mechanisms have a significant positive effect on increasing firm value. Furthermore, it was found that there was a significant negative effect between material input and supplier assessment on the increase in firm value. Also, it was found that the compliance aspect had a positive and insignificant effect on the increase in firm value and the transportation aspect had a negative and insignificant effect on the increase in firm value. Finally, the results of this study found that environmental accounting simultaneously has a significant effect on firm value.]]>
<![CDATA[The Influence of Smart Tourism Technology (STT) on Intention to Visit in Talaud Island Regency ]]>
<![CDATA[Deborah Naomi Tampoli]]>;
<![CDATA[Florentina Kurniasari]]>;
<![CDATA[Johny Natu Prihanto]]>
<![CDATA[ Conference Series Vol. 3 No. 1 (2020): International Conference on Global Innovation and Trends in Economy 2020 ]]>
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<![CDATA[Technological sophistication provides a lot of ease of access information, including tourism information. Usually, before makes a travel itinerary, tourists often look for more information before making a decision. The objective of this research is to find out the effect of smart tourism technology application into the intention to visit in Talaud Island Regency through trustworthiness. This research has six hypotheses and is measured quantitatively by distributing questionnaires to 130 respondents. All the data collection is further analyzed with a structural equation modeling method. The results of this research found that information quality, source credibility¸ and accessibility are positive influences. On the contrary, interactivity and personalization do not significantly affect trustworthiness. In addition, trustworthy people have a positive effect on their intention to visit. The finding of this research also indicates that information which was received by the tourist would increase their confidence and encourage them to stay.]]>
<![CDATA[Determinants of Effectiveness Repayment Apps at P2P Lending Platform During Covid 19 Pandemic in Indonesia ]]>
<![CDATA[Florentina Kurniasari]]>;
<![CDATA[Prio Utomo]]>
<![CDATA[ Conference Series Vol. 3 No. 1 (2020): International Conference on Global Innovation and Trends in Economy 2020 ]]>
Publisher : <![CDATA[ADI Publisher ]]>
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<![CDATA[The advance of technology development today brings an innovation in the financial industries all across the world, including in Indonesia. The financial technology continues to emerge from the sector of payment, investment and loans online or as we are familiar with the term P2P Lending platform. But, the growth of this business had a challenge when the Covid-19 Pandemic hit the country in the early 2020. The P2P lending platform experienced the first highest default rate due the difficulties of the SME’s as its major customers’ in repaying their loans. The objective of this research is to analyze the determinants of effectiveness repayment application on P2P platform in Indonesia. There were 133 respondents who were borrowers of the P2P lending platform was used as a sample. The data collection was further processed statistically using Structural Equation Method (SEM). The study showed that the repayment decision had significantly influenced perceived usefulness, perceived ease of use, perceived risk and information quality. Information quality itself had the highest influenced among others.]]>
<![CDATA[The Effect of Environmental Accounting on the Increase in Firm Value ]]>
<![CDATA[Bahtiar Effendi]]>
<![CDATA[ Conference Series Vol. 3 No. 1 (2020): International Conference on Global Innovation and Trends in Economy 2020 ]]>
Publisher : <![CDATA[ADI Publisher ]]>
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DOI: 10.34306/conferenceseries.v3i1.355
<![CDATA[This study aims to analyze the factors of environmental accounting which consist of material inputs, non-product output, compliance aspects, transportation aspects, other aspects, supplier assessment, and environmental complaints mechanisms to increase firm value. The sample in this study was 71 respondents from companies in Banten which were determined based on the purposive sampling method. Then the data were analyzed using multiple linear regression methods. The results showed that environmental accounting which is proxied by non-product output, other aspects, and environmental complaints mechanisms have a significant positive effect on increasing firm value. Furthermore, it was found that there was a significant negative effect between material input and supplier assessment on the increase in firm value. Also, it was found that the compliance aspect had a positive and insignificant effect on the increase in firm value and the transportation aspect had a negative and insignificant effect on the increase in firm value. Finally, the results of this study found that environmental accounting simultaneously has a significant effect on firm value.]]>
<![CDATA[Entrepreneurial Intentions: The Effect of Proactive Personality in Perspective of Planned Behavior Theory as an integrated approach in the Indonesian Context ]]>
<![CDATA[Elissa Dwi Lestari]]>;
<![CDATA[Hillary Suris Kusuma]]>;
<![CDATA[Wanthing Fortuna Marlim]]>
<![CDATA[ Conference Series Vol. 3 No. 2 (2021): International Conference on Global Innovation and Trends in Economy 2021 ]]>
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DOI: 10.34306/conferenceseries.v3i2.572
<![CDATA[Entrepreneurship in Indonesia is still relatively low and lagging behind other ASEAN countries because the number of entrepreneurs in Indonesia has only reached 3.47% of the total population. College students have become one of the vital sources of supply for entrepreneurs in Indonesia. Therefore, to increase the number of entrepreneurs, the Indonesian government encourages higher education to produce graduates looking for work and creating jobs. Even though the government and universities have tried to increase the number of entrepreneurial students, the number of students who choose entrepreneurship as a professional career choice is still low. This research was conducted to see how students' entrepreneurial intention (EI) in Indonesia as a forecaster of entrepreneurial behaviour. The research analyses the effect of proactive personality traits and the theory of planned behaviour (TPB) as an integrated model, with the TPB dimension as a mediator. The research was conducted by using judgmental sampling of 387 students in Indonesia. Data collection was carried out using an e-survey, and data were analyzed using structural equation modelling with Partial Least Square (PLS). Research result shows that proactive personality and TPB are predictors of students' entrepreneurial intentions. This study also shows that TPB mediates the relationship between proactive personality towards Student' entrepreneurial intention. The results of this study are expected to contribute to the EI study of students in Indonesia. Scientifically, this research is also expected to enrich the EI literature by integrating proactive personality as an antecedent of TPB and EI.]]>
<![CDATA[Students’ Adoption of E-Learning Program during Covid 19: Impact on Students’ Engagement and Effective Teaching Method ]]>
<![CDATA[Y. Johny Natu Prihanto]]>;
<![CDATA[Simon Petrus Wenehenubun]]>;
<![CDATA[Raden Nayaka Widhi Mahardika]]>
<![CDATA[ Conference Series Vol. 3 No. 2 (2021): International Conference on Global Innovation and Trends in Economy 2021 ]]>
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DOI: 10.34306/conferenceseries.v3i2.575
<![CDATA[The coronavirus (COVID-19) pandemic has forced universities, as well as governments, businesses and other institutions, to rapidly increase their provision of digital services and in doing so accelerated a number of existing trends. Universities have had to rapidly evolve their digital strategies and the digital literacy and skills of their staff in order to respond to the current demands for online delivery and global digital connectivity. This study aims to find the factors that influence student acceptance of e-learning programs during a pandemic using the Technology Acceptance Model (TAM) approach. The study adopts quantitative research methods and data collected from 300 respondents using convenience sampling methodology. The questionnaire was distributed online to 14 universities in Indonesia. The structural equation model PLS (SEM-PLS) was utilized in this study. The results showed that two major problems rendered the online teaching and learning less effective than expected. One problem was arising from the institutional unpreparedness. Both lecturers and students were involved in struggling with this sudden move on global and untested scale. From the practical point of view, this study offers implications for government and universities to provide policies in the process of adopting e-learning regarding on students’ engagement and effective teaching method.]]>
<![CDATA[Real Earnings Management, Firm Performance, and Corporate Governance Mechanism ]]>
<![CDATA[Maria Stefani Osesoga]]>;
<![CDATA[Rosita Suryaningsih]]>;
<![CDATA[Febryanti Simon]]>
<![CDATA[ Conference Series Vol. 3 No. 2 (2021): International Conference on Global Innovation and Trends in Economy 2021 ]]>
Publisher : <![CDATA[ADI Publisher ]]>
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DOI: 10.34306/conferenceseries.v3i2.576
<![CDATA[The purpose of this study is to analyze the impact of real earnings management on firm performance and the impact of corporate governance as an intervening variable in the relationship between real earnings management and firm performance. The object are companies include in Corporate Governance Perception Index during 2015-2019 and listed in Indonesia Stock Exchange (IDX) and analyzed by using path analysis method. Real earnings management has a significant effect on the firm performance. Furthermore, with corporate governance mechanism within the company, real earnings management significantly affect firm performance. This research is meaningful, but has limitations. The result cannot be generalizing because the sample only companies that listed in CGPI and IDX period 2015-2019. The research implication are as follows: top level management should be cautious about credit policy, cash flow from operation, discretionary expenditures, and production. Earnings management is one of variable that the most prevalent in recent studies but the proxy for earnings management in the recent studies used discretionary accrual. In this research, real earnings management is used to indicate earnings management which measured by abnormal cash flow from operation. Thus, it may provide some contribution to the literature.]]>
<![CDATA[The Determinants of Income Smoothing: Study of Indonesian Manufacturing Companies ]]>
<![CDATA[Sherly Tiana]]>;
<![CDATA[Karina Harjanto]]>
<![CDATA[ Conference Series Vol. 3 No. 2 (2021): International Conference on Global Innovation and Trends in Economy 2021 ]]>
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DOI: 10.34306/conferenceseries.v3i2.577
<![CDATA[The purpose of this research is to obtain empirical evidence about the effect of profitability, financial, dividend payout ratio and firm size towards income smoothing. The dependent variable of this research is income smoothing measured by Eckel Index. The independent variables of this research are profitability measured by Net Profit Margin (NPM), financial leverage measured by Debt to Assets Ratio (DAR), Dividend Payout Ratio (DPR), and firm size measured by natural logarithm assets. The samples were determined based on purposive sampling method. The sample of this research are 11 manufacture companies that listed in Indonesian Stock Exchange (IDX) in 2016-2018. Secondary data used in this research was analyzed by using logistic regression method. The result of this research are (1) profitability (NPM) has no positive effect towards income smoothing, (2) financial leverage (DAR) has no positive effect towards income smoothing, (3) Dividend Payout Ratio (DPR) has no positive effect towards income smoothing, (4) firm size has significant negative effect towards income smoothing, (5) profitability, financial leverage, Dividend Payout Ratio, and firm size has significant effect towards income smoothing.]]>
<![CDATA[Staynomic: The Near One, The Easy one, The Small One ]]>
<![CDATA[Riyono Gede Trisoko]]>;
<![CDATA[Elti Martina]]>;
<![CDATA[Sri Febrina]]>
<![CDATA[ Conference Series Vol. 3 No. 2 (2021): International Conference on Global Innovation and Trends in Economy 2021 ]]>
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DOI: 10.34306/conferenceseries.v3i2.579
<![CDATA[Currently, the pandemic is still an unavoidable part or close to us. Everything is related to service businesses, especially tourism, will have an impact. Therefore, this is critical to address it as information and an effort to provide solutions for the development of tourism service businesses significantly affected by the spread of this virus. Services in the developed theories like the Soul of service say [1] it represents a creation of taste from an activity. In the Soul of service, the taste is rooted in the sense of security and comfort. It requires much consideration in the development of the affected tourism business. Through this paper, the author tries to provide solutions for the development of tourism service businesses by observing the socio-economic situation and subsequently employing an analogy and developing it into several existing social theories. Hence, it enhances a tourism development concept during this pandemic.]]>
