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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 508 Documents
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THE IMPACT OF ESG DISCLOSURE AND CSR ON FIRM VALUE IN INDONESIA'S FMCG SECTOR Rini Sulistiyowati; Silfiana Indri Oktofia; Efa Wahyuni
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study aims to examine the influence of Environmental, Social, and Governance (ESG) Disclosure and Corporate Social Responsibility (CSR) on Firm Value in the Fast-Moving Consumer Goods (FMCG) sector in Indonesia. The main objective of this study is to determine whether non-financial disclosures such as ESG and CSR can affect firm value in the FMCG sector listed on the Indonesia Stock Exchange. This study uses a quantitative approach with a panel data research design, which applies the Pooled OLS, Fixed Effects, and Random Effects regression models. The research sample consists of 28 FMCG companies listed on the Indonesia Stock Exchange in the period 2021–2024. The data used are sourced from annual reports and company sustainability reports. Data analysis techniques include panel data regression, the Chow Test, the Hausman Test, and the Lagrange Multiplier Test for appropriate model selection. The results of the t and F tests are used to examine the partial and simultaneous effects of variables on Firm Value. The results show that although the regression model is significant, ESG Disclosure and CSR do not have a significant effect on Firm Value. This research provides theoretical and practical contributions in understanding the relationship between non-financial disclosure and firm value
THE ROLE OF PROFITABILITY AND CAPITAL STRUCTURE IN STOCK PRICE FORMATION: AN EMPIRICAL STUDY OF CIGARETTE SUBSECTOR MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING 2019-2023 Anggan Dini Wanodya Gute Ulayya; Kaca Dian Meila; Putri Gantine Lestari
Proceeding National Conference Business, Management, and Accounting (NCBMA) 3rd National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

The tobacco industry is one of the sectors that contributes significantly to state revenue through taxes and excise, thereby holding a strategic position in the national economy. However, during the period 2019-2023, the stock prices of tobacco subsector companies listed on the Indonesia Stock Exchange showed a declining trend despite the continuous increase in excise revenue. This condition indicates a discrepancy between industry performance and stock price movements, highlighting the importance of examining fundamental company factors, particularly profitability and capital structure, in influencing stock prices. This study aims to analyze the effect of profitability and capital structure on stock prices of manufacturing companies in the tobacco subsector listed on the Indonesia Stock Exchange for the period 2019-2023. The research employs a quantitative approach using panel data regression analysis. The sample was determined using a saturated sampling technique, consisting of four companies that were consistently listed during the observation period. The data used are secondary data obtained from annual financial reports and official publications of the Indonesia Stock Exchange. The results indicate that profitability, proxied by Net Profit Margin (NPM), and capital structure, proxied by Debt to Equity Ratio (DER), have positive and significant effects on stock prices. Simultaneously, both variables significantly influence stock prices. The coefficient of determination (R²) of 0.890 shows that 89% of stock price variation can be explained by profitability and capital structure, confirming their important role in stock price formation.
THE ROLE OF PROFITABILITY AND CAPITAL STRUCTURE IN STOCK PRICE FORMATION: AN EMPIRICAL STUDY OF CIGARETTE SUBSECTOR MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING 2019-2023 Anggan Dini Wanodya Gute Ulayya; Kaca Dian Meila; Putri Gantine Lestari
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

The tobacco industry is one of the sectors that contributes significantly to state revenue through taxes and excise, thereby holding a strategic position in the national economy. However, during the period 2019-2023, the stock prices of tobacco subsector companies listed on the Indonesia Stock Exchange showed a declining trend despite the continuous increase in excise revenue. This condition indicates a discrepancy between industry performance and stock price movements, highlighting the importance of examining fundamental company factors, particularly profitability and capital structure, in influencing stock prices. This study aims to analyze the effect of profitability and capital structure on stock prices of manufacturing companies in the tobacco subsector listed on the Indonesia Stock Exchange for the period 2019-2023. The research employs a quantitative approach using panel data regression analysis. The sample was determined using a saturated sampling technique, consisting of four companies that were consistently listed during the observation period. The data used are secondary data obtained from annual financial reports and official publications of the Indonesia Stock Exchange. The results indicate that profitability, proxied by Net Profit Margin (NPM), and capital structure, proxied by Debt to Equity Ratio (DER), have positive and significant effects on stock prices. Simultaneously, both variables significantly influence stock prices. The coefficient of determination (R²) of 0.890 shows that 89% of stock price variation can be explained by profitability and capital structure, confirming their important role in stock price formation.
INOVASI PEMBIAYAAN HIJAU (GREEN FINANCING) BAGI WIRAUSAHA MUDA: ANALISIS AKSESIBILITAS DAN DAMPAKNYA TERHADAP PERTUMBUHAN Eriklex Donald; Lutfi Alhazami; Muhamad Al Faruq Abdullah; Dwi Sapto Febriantaka; Izmirta Rachman
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Green financing is increasingly promoted to accelerate the green transition, yet young entrepreneurs often face barriers in accessing green-oriented capital. This study examines (1) how green financing accessibility influences the adoption of green financing innovations and (2) how both accessibility and adoption affect young venture growth. Using a survey of 250 Indonesian young entrepreneurs (18–35 years old) and partial least squares structural equation modeling (PLS-SEM), the findings show that accessibility significantly increases adoption of green financing innovations (β = 0.52, p < 0.001). Adoption, in turn, positively affects venture growth (β = 0.41, p < 0.001), while accessibility also has a smaller but significant direct effect on growth (β = 0.21, p = 0.004), indicating partial mediation. Credibility signals (e.g., transparent disclosure, third-party verification, and reputable early backers) strengthen the effect of accessibility on adoption (β = 0.15, p = 0.031). The model explains 27% of variance in adoption and 43% of variance in growth. The novelty lies in operationalizing “green financing accessibility” as a multi-dimensional construct tailored to young entrepreneurs and testing its impact pathway to growth through innovation adoption.
ANALISIS PERAN KAPABILITAS INOVASI DAN KEUNGGULAN DIFERENSIASI DALAM MENINGKATKAN KINERJA UMKM BERBASIS ORIENTASI KEWIRAUSAHAAN DI PULAU JAWA Angela Steffi Haryono; Patricia; Natalia Chris Dayanti
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This research investigates the mediating role of innovation capability and the direct influence of differentiation advantage on the performance of Small and Medium Enterprises (SMEs) based on entrepreneurial orientation in Java Island. This study employs a quantitative approach with a sample of 235 SME owners from various busines sectors. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS software to test structural relationships between variables. The results show that entrepreneurial orientation has a positive effect on innovation capability and differentiation advantage, but no direct effect on business performance. Conversely, innovation capability and differentiation advantage have a positive effect on business performance. Furthermore, innovation capability and differentiation advantage serve as significant mediators in the relationship between entrepreneurial orientation and business performance. These findings indicate that entrepreneurial orientation needs to be transformed through innovation capability and differentiation strategy to influence business performance, as the effect is not automatic. This research provides theoretical contributions by integrating the Resource-Based View and Dynamic Capability Theory perspectives in explaining the relationship mechanism between EO and performance. Practically, the results emphasize the importance of developing innovation capability and differentiation as primary strategies for improving SME performance in a competitive business environment.
THE RELATIONSHIP BETWEEN LEADERSHIP AND VILLAGE PERFORMANCE AND SUSTAINABILITY IN HIGH-POVERTY AREAS IN SUMATRA Fachruzzaman; Rini Indriani; Amanda Alvi Nurdiantoro
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

The Village Law has been in effect in Indonesia for a decade, having a positive impact on village development and governance. These achievements serve as a foundation for the government to improve future village governance and sustainability. Therefore, this study aims to investigate the relationship between leadership and village performance and sustainability in poor areas of Sumatra. This study used a quantitative approach with a survey method. Primary data were collected using questionnaires distributed to village officials and village leaders in Bengkulu and Nanggroe Aceh Darussalam Provinces. The results indicate that leadership is crucial for improving performance and achieving sustainable village development.
THE EFFECT OF CORPORATE GOVERNANCE AND b OWNERSHIP STRUCTURE ON SUSTAINABILITY REPORTING QUALITY AS A FINANCIAL SIGNAL: (AN EMPIRICAL STUDY OF FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2021–2024 PERIOD) Muh. Fahri Reza; Cornelia Matani; Klara Wonar; Alfiana Antoh
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study aims to analyze the effect of corporate governance and ownership structure on sustainability reporting quality as a financial signal in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Corporate governance in this study is proxied by the size of the board of commissioners and gender diversity of the board of commissioners, while ownership structure is proxied by managerial ownership and institutional ownership. Sustainability reporting quality is considered a non-financial signal that reflects corporate transparency and commitment to sustainable business practices. This research employs a quantitative approach using panel data regression analysis. The sample was selected through purposive sampling, resulting in 11 companies with a total of 44 observations. The data used in this study are secondary data obtained from annual reports, sustainability reports, and share ownership information published by the companies and the Indonesia Stock Exchange. Data analysis was conducted using EViews software. The results indicate that institutional ownership has a positive and significant effect on sustainability reporting quality. Meanwhile, the size of the board of commissioners, gender diversity of the board of commissioners, and managerial ownership do not have a significant effect on sustainability reporting quality. Simultaneously, corporate governance and ownership structure do not have a significant effect on sustainability reporting quality. These findings suggest that improvements in sustainability reporting quality are not solely influenced by corporate governance mechanisms and ownership structure, but also by other factors outside the research model
REPUTASI PERUSAHAAN SEBAGAI MEDIATOR: PERAN CORPORATE SOCIAL RESPONSIBILITY, KUALITAS AUDIT, DAN FINANCIAL DISTRESS DALAM AGRESIVITAS PAJAK : (STUDI PADA PERUSAHAAN SEKTOR ENERGI DI BURSA EFEK INDONESIA PERIODE 2019-2024) Annisa Nur Fahira; Cornelia Desiana Matani; Elia Madatu Tandililing
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study examines the effect of Corporate Social Responsibility (CSR), audit quality, and financial distress on tax aggressiveness,with corporate reputation as a mediating variable in energy sector companies listed on the Indonesia Stock Exchange during 2019-2024. This research uses a quantitative approach with secondary data and Partial Least Square (PLS) analysis. The sample consists of 34 companies selected through purposive sampling. The results show that financial distress has a positive and significant effect on tax aggressiveness, while CSR and audit quality have no significant effect. Corporate reputation neither affects tax aggressiveness nor mediates the relationships between variables. These findings indicate that tax aggressiveness is more driven by financial pressure than by reputational or governance factors. The study highlights that non-financial signals such as CSR do not always reflect actual tax compliance.
CONFUSING BRAINS WITH RETURNS: EVIDENCE OF INVESTOR OVERCONFIDENCE AND TRADING ACTIVITY IN THE INDONESIAN STOCK MARKET Yanuar Dananjaya; Hananiel Menoverdi; Priskila Napitupulu
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study investigates the presence of investor overconfidence in the Indonesian equity market by analyzing the lead-lag relationship between stock returns and subsequent trading activity. Focusing on the constituents of the LQ45 index from January 2023 to December 2025, we employ a firm-level panel data approach with fixed effects and clustered robust standard errors on a monthly dataset (N=1,485$). Using share turnover as a proxy for trading intensity, the analysis tests the hypothesis that past positive returns lead to increased trading volume due to biased self-attribution. The empirical results demonstrate that both contemporaneous and lagged individual stock returns exert a positive and statistically significant influence on trading activity (p < 0.05$), confirming that Indonesian investors tend to trade more aggressively following periods of capital gains. This behavioral pattern remains robust across alternative turnover specifications, including total-share and free-float-based proxies, as well as log-transformed models. Furthermore, lagged market returns exhibit a dominant positive effect, suggesting that market-wide sentiment acts as a powerful catalyst for trading frequency. These findings provide strong evidence of overconfidence-driven behavior in the Jakarta Composite Index, highlighting how psychological biases—rather than purely fundamental information—drive market liquidity and volatility in an emerging market context.
DETERMINAN MAKROEKONOMI TERHADAP STOCK MARKET DEVELOPMENT DI ASEAN Hazimah I’za Zain; Kim Sung Suk
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study investigates the relationship between macroeconomic factors and stock market development. Specifically, it examines the roles of gross domestic product, inflation, trade openness, financial intermediary development, investment rate, and saving rate across multiple dimensions of market development, including stock market capitalization, equity trading, turnover ratio, and the number of listed companies in ASEAN countries over the period 2000–2024. Testing methods conducted by a fixed effects panel data approach with Driscoll–Kraay standard errors to account for heteroscedasticity and cross-sectional dependence, the findings reveal substantial heterogeneity in the effects of macroeconomic variables. The results indicate that gross domestic product, inflation, financial intermediary development, and investment rate have an insignificant relationship across most stock market development indicators. Trade openness demonstrates a positive and significant relationship, particularly when proxied by equity trading and listed companies. Saving rate indicates a robust significant effect on stock market capitalization, further supported by turnover ratio dynamics. These findings highlight the differentiated transmission mechanisms of macroeconomic factors within ASEAN financial systems and underscore the need for coordinated macro-financial policies to enhance the complementarity between banking institutions and capital markets, thereby fostering sustainable market development.

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