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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 419 Documents
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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.
THE IMPACT OF PROFITABILITY ON STOCK RETURNS: A COMPARATIVE ANALYSIS BETWEEN COMPANIES WITH HIGH AND LOW LEVERAGE LEVELS Lento, George; Dananjaya, Yanuar
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

Various research has shown a positive relation between profitability and stock return. Higher profitability increases company value, and thus drives stock prices higher. We found that the relation is much weaker in companies with high leverage compared to companies with low leverage. The reason might be that in highly leveraged companies, the cash flow resulting from profit is mainly used to serve debt obligation, leaving little left for the stockholder. The result is important for stock investors to avoid putting too much emphasis on company profitability in making investing decisions.
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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Abstract

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.
THE IMPACT OF FINANCIAL LITERACY ON STOCK MARKET PARTICIPATION Parengkuan, Samuel Ray Aditya; Kim, Sung Suk
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

This paper addresses the relationship between financial literacy and stock market participation and aims to reveal how an individual’s level of financial literacy affects stock market participation. Our comprehensive survey to measure financial literacy and investment behavior includes an assessment of financial literacy and investment attitudes. Results show that financial literacy has a significant impact on stock market participation, as individuals with high financial literacy better understand investment returns and make more informed decisions when making long- term investment is shown. Importantly, the results demonstrates that financial literacy is important in reducing ignorance about expected returns, effectively managing risk, and thereby preventing investors from engaging in optimistic investment behavior. This highlights the important role played by these findings highlight the potential of improving financial literacy to help investors make informed decisions and improve overall financial outcomes. The implications extend to policymakers, financial institutions, educators and individual investors, requiring a concerted effort to improve financial literacy for a more enlightened and responsible investment community.
PENGARUH BEBAN PAJAK, MEKANISME BONUS DAN KUALITAS AUDIT TERHADAP KEPUTUSAN TRANSFER PRICING Fitriyani, Melinda; Soetardjo, Mulyadi Noto
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

Tujuan dari penelitian ini yaitu untuk menguji pengaruh beban pajak, mekanisme bonus, dan kualitas audit terhadap keputusan transfer pricing. Penelitian ini memiliki periode pengamatan dari tahun 2015 hingga 2021. Sampel penelitian yang digunakan adalah perusahaan yang bergerak di sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode purposive sampling dengan jumlah observasi penelitian sebanyak 203 firm-year. Pengolahan data dilakukan dengan analisis regresi berganda. Penelitian ini memberikan hasil bahwa beban pajak berpengaruh negatif terhadap keputusan transfer pricing. Hal ini menunjukkan bahwa adanya beban pajak yang semakin kecil mengindikasikan semakin tingginya keputusan transfer pricing yang dibuat. Selain itu, penelitian ini juga mendapatkan hasil bahwa kualitas audit berpengaruh secara negatif terhadap keputusan transfer pricing, yang mana menunjukkan bahwa adanya kualitas audit yang baik memiliki tingkat keputusan transfer pricing yang lebih rendah. Namun, penelitian ini menemukan bahwa mekanisme bonus tidak memiliki pengaruh terhadap keputusan transfer pricing perusahaan. Hal ini menunjukkan bahwa besaran bonus tidak menjadi motif yang cukup untuk dipertimbangkan dalam perusahaan melakukan keputusan transfer pricing.
PENERAPAN TEKNOLOGI BIG DATA DENGAN EVALUASI KEMATANGAN COMPLIANCE RISK MANAGEMENT (CRM) TERHADAP TAX COMPLIANCE DI ERA DIGITAL Astuti, Puji; Rapina, Rapina
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 government seeks to optimize state revenue, one of which is by increasing taxpayer compliance (Riris, 2020). The level of formal compliance over the past 5 years has fluctuated, the ratio of SPT submission in 2017 was 72.58%, in 2018 it fell to 71.1% and in 2023 out of a total of 19.4 million taxpayers only 17.1 million taxpayers have carried out their obligations at the end of 2023 (Hariani, 2023). This research discusses the Application of Big Data Technology with CRM Maturity Evaluation to Tax Compliance in the Digital Era. This study aims to monitor how Big Data and CRM technology can assist DGT in improving formal and material compliance. By utilizing data from various sources including social media, DGT can improve efficiency in the taxation process. The implication of this research is the importance of the integration of Big data and CRM technology in increasing state revenue through increasing taxpayer compliance. The research method used is quantitative with a descriptive approach and verification analysis, hypothesis testing is done with primary data in the form of questionnaires distributed to Account Representatives (AR) in the West Java I Regional Office. The sampling technique used purposive sampling. The results of this study indicate that the application of big data (X1), and CRM (X2) has a significant taxpayer compliance in the digital era (Y).
FINANCIAL EDUCATION TOWARDS EARLY INVESTMENT IN HIGH SCHOOL STUDENTS: EVIDENCE FROM A RADOMIZED EXPERIMENT Nugroho, Vina; Budhidharma, Valentino; Kim, Sung Suk
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

This study investigate the effect of financial literacy towards investment decision among high school students in Jabodetabek. Students were provided with workshop of financial investment. This study address the following questions : are young people are financially literate? How can we enhance their financial literacy? We did pre test and post test for them. From pre test analysis, we found that most young peoples are not familiar with financial literacy. Because, only 39% from sample are familiar with concept of inflation. We use “interest rate” and “inflation” questions to be tested whether respondents were knowledgeable about those two criteria. This paper uses randomized experience to explore how financial literacy changes investment decision among young peoples. The effect of financial literacy program are strong. After having workshop, students are more knowledgeable about financial literacy that might be useful for their financial decision.
COMPARATIVE ANALYSIS OF SUSTAINABILITY REPORTING QUALITY ON GRI STANDARDS Triwacananingrum, Wijaya; Azaria, Andrea; Elizabeth, Elizabeth; Novia, Giovani
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 performance and success of a company is not only seen from a financial perspective, but also how the company can survive and manage resources sustainably. Therefore, companies need awareness of the importance of preparing sustainability reports as a basis for assessing company performance in non-financial terms. Guidelines for creating sustainability reports were prepared by the Global Reporting Initiative, which recently revised previous guidelines. This change in guidelines has only been implemented in the last two years, so further research is needed regarding its impact on the quality of sustainability reports. The data collection technique is carried out by analyzing the relevant documents, namely the company's sustainability report. Reports are analyzed based on predetermined indicators, and then classified in interval form so that they can be ranked based on the assessment compiled by NCSR in the ASRR assessment. It can be concluded from the research results that there were 107 changes in disclosure, which we then grouped into 11 sectors; the impact of changes in guidelines was most felt by the financial service company sector. Then the calculation results also show a change in the quality of sustainability reports from changing the GRI-G4 guidelines to GRI-Standards. These changes resulted in an increase in the report's quality rating from "Poor" to "Fair". This shows that the change in sustainability reporting guidelines from GRI-G4 to GRI-Standards has had a positive impact on the quality of sustainability reports. Changes in quality are progressive, so it is believed that the results obtained can improve if the research is carried out again in the next few years.
BRANDING IMPACT IN HOSPITALS Wuisan, Dewi; Bernarto, Innocentius; Bambang, Robertus Maria; Antonio, Ferdi; Aristo, Benny
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

This study aims to explore the influence of hospital branding on patient perception, satisfaction, and loyalty. A strong hospital brand can enhance patient trust and satisfaction, which in turn increases patient loyalty. The material presented includes an introduction to the brand and its impact on the hospital. The participants included 104 individuals from all Siloam hospital group hospitals who hold managerial positions, including doctors and healthcare professionals. This result indicates the importance of effective brand management in the healthcare sector to achieve competitive advantage, with 90% of participants understanding this. These findings have practical implications for hospital managers in developing marketing strategies focused on brand building and strengthening.
TATA KELOLA PEMERINTAH KOTA MEDAN UNTUK MENINGKATKAN KEPUASAN PELAYANAN PUBLIK DI KOTA MEDAN Moiras, Averina Liv Valerie; Fernanda, Jessica Evelyn; Ferdinand, Rio
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

Penelitian ini bertujuan untuk mengetahui bagaimana Tata Kelola Pemerintah Kota Medan Untuk Dapat Meningkatkan Kepuasan Pelayanan Publik Di Kota Medan. Pendekatan yang digunakan pada penelitian ini adalah pendekatan kuantitatif deskriptif. Banyaknya sampel yang dijadikan penelitian sebanyak 70  responden yang merupakan masyarakat di Kota Medan dimana Analisis data ini diperoleh melalui metode survei dengan menggunakan kuesioner sebagai instrumen penelitian untuk mengumpulkan data primer yang disebarkan kepada masyarakat yang ada di Kota Medan lalu lanjutan dari proses pengolahan data untuk melihat bagaimana menginterpretasikan data, kemudian menganalisis data dari hasil yang sudah ada pada tahap hasil pengolahan data. Dalam penelitian ini peneliti menggunakan skala ordinal dalam menjabarkan setiap indikator yang ada pada operasionalisasi konsep penelitian yang digunakan. Beberapa indikator kualitas pelayanan publik di Kota Medan yang menunjukkan pada kategori setuju yang terdapat pada analisis reliability yang ditinjau dari Kemudahan pengurusan dalam Pelayanan, Ketepatan waktu dalam Pengurusan Surat – Surat dan Tanpa adanya Hambatan, Kedisplinan Petugas Lebih Baik dari Terdahulu yang ada dalam Pelayanan di Kota Medan, pada bagian assurance yang ditinjau dari Kesopanan dan Keramahan Petugas Dalam Memberikan Pelayanan, Penanganan Pengaduan Layanan, Pada bagian empathy yang ditinjau dari Kewajaran biaya untuk mendapatkan pelayanan, Kesesuaian Antara Biaya Yang Dibayarkan Dengan Biaya Yang Telah Ditetapkan. Sementara pada kategori sangat setuju terdapat pada analisis tangibels yang terdiri dari kenyamanan di lingkungan unit pelayanan publik di Kota Medan, Pada analisis responsiveness terdiri dari Kompetensi/ kemampuan Petugas Dalam Pelayanan, Keadilan untuk Mendapatkan Pelayanan yang sudah diberikan, Ketepatan Pelaksanaan Terhadap Waktu Pelayanan. Sementara Pada analisis Assurance terdapat pada bagian Tanggungjawab Petugas dalam Memberikan Pelayanan

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