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Proceeding National Conference Business, Management, and Accounting (NCBMA)
Published by Universitas Pelita Harapan
ISSN : -     EISSN : 29624479     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Prosiding National Conference Business, Management, and Accounting (NCBMA) berisi artikel-artikel ilmiah dari para peneliti secara nasional yang mengikuti konferensi NCBMA yang diadakan rutin setiap tahun oleh Fakultas Ekonomi dan Bisnis Universitas Pelita Harapan. Prosiding National Conference Business, Management, and Accounting (NCBMA) terbagi atas beberapa lingkup bidang keilmuan, meliputi manajemen strategis, manajemen SDM, manajemen keuangan, manajemen kewirausahaan, manajemen pemasaran, dan akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 235 Documents
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Search results for , issue "7th National Conference Business, Management, and Accounting" : 235 Documents clear
IMPACT OF LEVERAGE AND PROFITABILITY ON FIRM VALUE WITH FINANCIAL DISTRESS AS A MEDIATING VARIABLE Billikusuma, Christoforus Axel; Saputro, Stefanus Dimas Ryan
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

The purpose of this study is to look at how profitability and leverage affect a company's value, as well as how financial crisis affects manufacturing enterprises that are listed on the Indonesia Stock Exchange. This study employs purposive sampling to choose samples from the manufacturing industry sector between 2019 and 2022, with a focus on the sector as a whole. The data collection comprises 67 firms' financial data. Empirical evidence indicates that leverage exerts a detrimental impact on financial distress, but profitability positively influences financial hardship. The value of a corporation is negatively impacted by financial challenges, profitability, and leverage. Leverage and Profitability Increase Company Value, with Financial Distress acting as a moderating element. By taking anticipated risks into account, this research attempts to use corporate value as a foundation for investing. It is envisaged that investors would make enormous returns from this venture. It is intended that the research results would serve as a resource and answer for anyone looking to fund a business. Additionally, a clearer comprehension of the connection between financial difficulty and firm valuation may be obtained from this research. Furthermore, these results might serve as a guide to comprehend the moderating influence of leverage and profitability on the valuation of companies.
THE IMPACT OF RETURN ON ASSETS, INSTITUTIONAL OWNERSHIP, AND FIRM SIZE ON TAX AVOIDANCE IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Ciptawan, Ciptawan; Lim, Sheryn
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Taxes play a huge role as the state’s main income to develop a country, these funds come from tax payments by taxpayers. Since taxes are used for the country’s well-being, government strive to receive as much amount of tax as possible, while taxpayers try to minimize tax payments as it is viewed as burden that decreases their net income, this practice is known as tax avoidance. Thus, there are a few key factors discussed in this study, namely return on assets, institutional ownership, and firm size on how they impact tax avoidance, focusing on Property and Real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Purposive sampling method is used as sampling technique in this study. From a population of 86 property and real estate companies, 25 of them are used as sample by adopting quantitative research design and utilizing secondary data, which are financial statements published on Indonesia Stock Exchange. Method of data analysis is carried out using multiple linear regression, processed through IBM SPSS version 26. The result of this study shows that return on assets has significant impact on tax avoidance, while institutional ownership and firm size does not have significant impact on tax avoidance. Simultaneously, all three independent variables have significant impact on tax avoidance.
ANALISIS FAKTOR-FAKTOR YANG MENENTUKAN KUALITAS LAPORAN KEUANGAN DESA Erfiansyah, Erfan; Landarica, Bingky Aresia; Sa'adah, Fitriyani Nur
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Penelitian ini dirancang untuk mengeksplorasi variabel-variabel yang berdampak pada Kualitas Laporan Keuangan Desa di Desa Padalarang, yang berlokasi di Kecamatan Padalarang, Kabupaten Bandung Barat. Dalam riset ini, metode deskriptif kualitatif digunakan, dengan metode pengambilan data yang mencakup observasi, wawancara mendalam, serta dokumentasi. Hasil studi menunjukkan bahwa anggota perangkat desa yang secara langsung terlibat dalam pengelolaan Laporan Keuangan Desa menjadi partisipan kunci. Penelitian ini mengungkap bahwa beberapa faktor, termasuk Teknologi Informasi, Sumber Daya Manusia, dan Pengendalian Internal, berperan krusial dalam mempengaruhi Kualitas Laporan Keuangan Desa. Selain itu, penelitian ini menggarisbawahi signifikansi dari Faktor Pendidikan dan Pelatihan, terutama setelah aplikasi membantu penerapan Sistem Keuangan Desa oleh Perangkat Desa Padalarang. Ditemukan pula adanya diskrepansi dalam proses akuntabilitas yang diatur oleh PERMENDAGRI No. 113 Tahun 2014, dimana tidak semua warga Desa Padalarang menerima Laporan Realisasi Pertanggungjawaban.
TEKANAN KEUANGAN, RISIKO KEBANGKUTAN, DAN MANAJEMEN LABA REAL: BUKTI EMPIRIS PADA NEGARA ASEAN- SEBELUM DAN PADA SAAT KRISIS KEUANGAN 2020 Tantomi, Gabriella; Herusetya, Antonius
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Studi ini menguji pengaruh tekanan keuangan/financial distress dan risiko kebangkrutan/bankruptcy risk terhadap manajemen laba real sebelum dan pada saat krisis keuangan 2020 yang disebabkan oleh pandemi COVID-19. Dengan menggunakan metode purposive sampling kami memperoleh 1326 perusahaan terbuka atau 5304 observasi final dalam firm-years dari lima negara ASEAN, yaitu Singapura, Indonesia, Malaysia, Filipina, dan Thailand untuk periode pengamatan 2017 - 2020. Manajemen laba real pada level agregat diukur menggunakan jumlah  dari abnormal CFO (cash flows from operating activities), abnormal production cost, dan abnormal discretionary expenditure. Financial distress diukur menggunakan dua pengukuran, yaitu loss dan/atau CFO negatif, dan retained earnings negatif dua tahun berturut - turut. Sedangkan bankruptcy risk diukur dengan model Zmijewski. Hasil studi menemukan hubungan positif antara  financial distress dan bankruptcy risk dengan manajemen laba real pada level agregat untuk seluruh periode pengamatan. Pada periode krisis keuangan tahun 2020, tidak ditemukan bukti bahwa financial distress dan bankruptcy risk semakin berpengaruh terhadap manajemen laba real pada tingkat agregat dibandingkan periode non-krisis keuangan 2020. Pengujian tambahan menemukan bukti bahwa pada periode krisis 2020, perusahaan yang mengalami financial distress dan bankruptcy risk memiliki kecenderungan yang lebih rendah dalam melakukan manajemen laba real pada level abnormal CFO, tetapi cenderung meningkatkan discretionary expense. Studi kami memberikan implikasi bahwa pada periode krisis keuangan 2020, manajer melakukan kombinasi aktivitas transaksi real pada level individual karena biaya manajemen laba real yang terlalu mahal.
PERAN IMPLEMENTASI CORPORATE GOVERNANCE DALAM PENGUNGKAPAN SUSTAINABILITY REPORTING Immanuel, Gilbert; Sambuaga, Elfina Astrella
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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This research aims to provide empirical evidence on the influence of the implementation of corporate governance on sustainability reporting disclosure. The governance components in this study focus on the presence, educational background, and frequency of board of commissioners, board of directors, and audit committee meetings that contribute to the establishment, implementation, and oversight of sustainability-related company policies. The research sample consists of 78 non-financial sector companies listed on the Indonesia Stock Exchange (BEI) during the period 2020-2022, selected using a purposive sampling method. This research utilizes secondary data sources obtained from the official BEI website, the respective company websites, and S&P Capital IQ to fulfill the data completeness tested with a multiple linear regression model using SPSS application. The research results indicate that the size of the commissioners and the frequency of audit committee meetings have a positive impact on sustainability reporting disclosure. Meanwhile, the research proves that the size of independent commissioners, the size of the board of directors, the size of the audit committee, the educational background of commissioners, the educational background of independent commissioners, the educational background of directors, the frequency of board of commissioners’ meetings, and the frequency of board of directors meeting do not have a significant impact on sustainability reporting disclosure. The implications of this research can raise awareness among business stakeholders and regulators about the importance of the role of commissioners and the frequency of audit committee meetings in enhancing sustainability reporting practices.
GREEN GAS EMISSIONS AND CORPORATE GOVERNANCE: FINANCIAL INDUSTRY IN INDONESIA AND MALAYSIA Risty, Ilyona
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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The accelerating threat of climate change increases the importance of corporate commitment to the climate transition, including the important role of the financial industry in aligning with net zero emissions goals. The International Sustainability Standards Board has issued the latest standards in 2023 related to general requirements and a climate that encourages every organization to report a sustainability report. This research was conducted to determine the relationship between organizational governance and the emissions produced (green gas emissions) which will indirectly affect climate change. This research took samples from the financial industry and public companies contained in the S&P database. This research uses a quantitative approach to find out the relationship of organizational governance and emissions. The research will provide benefits to the literature related to the role of governance in the management of emissions produced by organization.
IMPLEMENTASI SUSTAINABILITY CONTROL SYSTEMS: STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Ellenasari, Jesica; Pratiwi, Nisa; Fadilah, Yukeu
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Semakin banyak perusahaan yang mengangkat wacana keberlanjutan, tetapi hanya sedikit yang memahami bagaimana Sustainability Control Systems (SCS) mendukung keberlanjutan dalam perusahaan. Faktanya, peran SCS sangat penting dalam membantu perusahaan menghadapi tanggung jawab sosial dan lingkungan dengan lebih efektif. Penelitian ini bertujuan untuk menggali sejauh mana implementasi faktor penentu dan hambatan dalam mengintegrasikan keberlanjutan melalui Sistem Pengendalian Keberlanjutan pada perusahaan manufaktur di Indonesia. Dengan memahami faktor-faktor yang memengaruhi integrasi keberlanjutan, penelitian ini berkontribusi pada pemahaman lebih lanjut tentang bagaimana perusahaan dapat mengadopsi praktik berkelanjutan dalam operasional mereka. Sedangkan metode penelitian yang digunakan adalah kualitatif. Data dianalisis menggunakan analisis konten kualitatif terhadap annual report dan sustainability report, dengan fokus pada indikator implementasi Sustainability Control Systems secara intensif. Hasil penelitian menunjukkan bahwa perusahaan yang telah mengimplementasikan indikator Sustainability Control Systems (SCS) jika dilihat dari Annual Report yaitu sebesar 1,23%, dan dari Sustainability Report sebesar 14,81%. Data ini mengindikasikan bahwa perusahaan manufaktur di Indonesia masih memiliki kesadaran yang kurang terhadap isu keberlanjutan. Dalam hal ini, peran pemerintah dan partisipasi masyarakat sangat penting untuk memperkuat pemahaman mengenai faktor-faktor yang memengaruhi pengembangan kemampuan perusahaan dalam mencapai tujuan keberlanjutan. Temuan ini memberikan bukti empiris baru bahwa dalam penelitian ini fokus peneliti bukan hanya pada kerangka atau indikator SCS, melainkan lebih mengeksplorasi sejauh mana implementasi indikator SCS pada perusahaan manufaktur di Indonesia.
Critical Analysis in Developing System Application And Product (SAP) and Internal Control Rehuel, Kevin
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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This research is a critical analysis of the Accounting Information System (AIS) and its impact on internal control weaknesses. Although computer-based AIS offers significant advantages in speed, accuracy, and data processing efficiency, implementation can be complex and incur high costs for procurement of hardware, software, and ongoing maintenance. This research uses a case study from PT. BGA, where the subsidiary experienced inventory theft. During the centralized inventory process, significant discrepancies were discovered in the subsidiary's warehouse, resulting in huge losses for the parent company. Critical analysis reveals the weaknesses that exist in PT. BGA. The company uses a fragmented system, with SAP applications not yet fully implemented across all departments. Accounting data is still managed through additional applications such as MS Excel and transferred via email, creating potential gaps in data retrieval and consolidation in the SAP system. This fragmented approach increases the risk of incomplete or inaccurate data reaching headquarters for processing, ultimately contributing to undetected theft. This case study emphasizes the importance of comprehensive and integrated AIS. Implementing SAP across an organization will likely facilitate real-time data visibility and improve internal controls, thereby preventing inventory theft.
ANTESEDEN DAN KONSEKUENSI DIMENSI SUSTAINABILITY REPORT: BUKTI EMPIRIS DARI BURSA EFEK INDONESIA Lina, Lina; Ilcham, Alda
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Penelitian ini bertujuan untuk membuktikan secara empiris anteseden dan konsekuensi dimensi sustainability report. Anteseden yang diuji adalah tingkat profitabilitas perusahaan. Sementara, konsekuensi yang diinvestigasi adalah nilai perusahaan. Dimensi sustainability report mencakup dimensi ekonomi, dimensi lingkungan, dan dimensi sosial. Indeks yang digunakan sebagai pedoman pengungkapan sustainability report dalam penelitian ini didasarkan pada Global Reporting Initiative Standard. Sampel dalam penelitian ini adalah perusahaan yang tercakup dalam sektor energy, industrials, materials yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Analisis data menggunakan metode Structural Equation Modeling - Partial Least Square (SEM-PLS) dengan perangkat lunak WarpPLS versi 8.0. Hasil penelitian menunjukkan bahwa tingkat profitabilitas perusahaan terbukti secara empiris merupakan anteseden dimensi sustainability report. Selain itu, hasil penelitian juga membuktikan bahwa nilai perusahaan merupakan konsekuensi dari sustainability report dimensi ekonomi.
APAKAH ENVIRONMENTAL PERFORMANCE DAPAT DIPENGARUHI BIOLOGICAL ASSET INTENSITY DAN GREEN ACCOUNTING? Rhamadan, M. Taufik; Rifainy, Amnila Hanisah; Wahyuni, Citra Tri
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Tujuan dari penelitian ini, untuk menganalisa pengaruh biological asset intensity dan green accounting terhadap environmental performance. Metode penelitian yang digunakan adalah kuantitatif dengan model Regresi Berganda menggunakan alat analisis eviews. Sampel penelitian berjumlah 100 data observasi dari perusahaan agrikultur yang tercatat di Bursa Efek Indonesia (BEI) tahun 2022-2023. Hasil penelitian membuktikan bahwa biological asset intensity dan green accounting berpengaruh signifikan positif terhadap environmental performance. Sementara itu, berdasarkan hasil uji simultan didapatkan hasil bahwa biological asset intensity dan green accounting secara bersama-sama berpengaruh signifikan positif terhadap environmental performance.

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