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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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PENGARUH SIKLUS HIDUP PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN Yasmina Dian Sativa; Eddy Suranta
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 provide empirical evidence of the influence of the corporate life cycle and institutional ownership on dividend policy. Dividend policy is measured by DivRate, DivTA, and DivPAT. The corporate life cycle is divided into 3 stages, namely growth, mature, and stagnant, which are measured using a multivariate cross-sectional approach by calculating the median values of median age, median sales growth, and median dividend policy. Institutional ownership is measured based on the percentage of institutional share ownership relative to total outstanding shares. The study sample of manufacturing companies listed on the IDX in 2015-2024. The sample selection method is the purposive sampling method which totals 342 observations. The results show that the corporate life cycle has an effect on dividend policy using the proxies DivRate, DivTA and DivPAT. Companies in the mature stage were not found to pay higher dividends than companies in the growth stage. Companies in the stagnant stage were found to pay higher dividends than companies in the growth stage. Companies in the stagnant stage paid higher dividends than companies in the mature stage. The results of further research prove that institutional ownership has a positive influence on dividend policy using the proxies DivRate, DivTA and DivPAT.
PENGARUH PENERAPAN GREEN ACCOUNTING DAN IMPLEMENTASI SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI : (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021 – 2024) Melisa Sari Kano; Bill Pangayow; Yulianti Karoma; 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 examines the effect of Green Accounting and Sustainability Reporting on corporate financial performance with Good Corporate Governance as a moderating variable in mining companies listed on the Indonesia Stock Exchange during 2021–2024. A quantitative causal associative approach was employed. The sample consisted of 11 companies with 44 observations selected through purposive sampling. Financial performance was measured using Return on Assets (ROA). Green Accounting was measured through environmental cost disclosure analysis, Sustainability Reporting through a CSR Disclosure Index based on GRI Standards, and Good Corporate Governance was proxied by the audit committee. Panel data regression and Moderated Regression Analysis (MRA) were applied using EViews 12. Green AccountingThe results indicate that Green Accounting and Sustainability Reporting do not significantly affect ROA directly. However, Good Corporate Governance strengthens the relationship between sustainability practices and financial performance. These findings suggest that corporate governance mechanisms play a crucial role in translating sustainability initiatives into financial outcomes.
EXPLORING FIRM VALUE IN SUSTAINABILITY ERA : FINANCE, GOVERNANCE, AND ESG Himmatul Ulya Dynopha; Taufiq Arifin
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

In the sustainability era, firm value is increasingly shaped not only by financial performance but also by governance practices and Environmental, Social, and Governance (ESG) disclosure. Although extensive research has examined the ESG and firm value relationship, most studies rely on empirical firm-level analyses without systematically synthesizing the intellectual structure and thematic evolution of the field. Addressing this gap, this study conducts a comprehensive bibliometric analysis of 775 global publications from 2015 to 2024 using VOSviewer to map research trends, collaboration networks, and thematic clusters. The findings reveal that sustainability has become a central pillar in value creation, with ESG disclosure and governance mechanisms functioning as key determinants and moderating dimensions. The novelty of this research lies in its integrative perspective, which unifies financial, governance, and sustainability dimensions within a single analytical framework, offering deeper insights into the multidimensional drivers of firm value. These results contribute to theory development and provide practical guidance for long term strategic decision making
PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING: (STUDI KASUS PADA PERUSAHAAN SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI ) PERIODE 2021 – 2024) Benedikta Reinalda Helyanan; Bill Pangayow; Manggalawati Tande Bura
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 influence of Good Corporate Governance (GCG) and financial performance on Sustainability Reporting disclosure in pharmaceutical companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The study used a quantitative approach using secondary data from annual reports and sustainability reports. The research sample was determined through purposive sampling, resulting in 10 companies with 40 observations. Sustainability Reporting was measured based on Global Reporting Initiative guidelines, while data analysis used panel data regression. The results showed that Good Corporate Governance and financial performance did not significantly influence Sustainability Reporting disclosure, either partially or simultaneously. This finding suggests that Sustainability Reporting disclosure in pharmaceutical companies remains voluntary and is influenced by factors beyond the research variables.
PENGARUH STRUKTUR UTANG TERHADAP PROFITABILITAS: STUDI EMPIRIS PADA PERUSAHAAN NON-KEUANGAN DI INDONESIA Nurul Tyas Andini; Liza Handoko
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 purpose of this study is to examine the effect of capital structure on corporate financial performance, as measured by profitability. Capital structure is assessed using Short-term Debt (STD) and Long-term Debt (LTD), while profitability is evaluated through Return on Assets (ROA) and Net Profit Margin (NPM). The research data comprises 807 non-financial companies registered on the Indonesia Stock Exchange. Panel data regression is employed for the analysis over the observation period from 2015 to 2024, estimated using the Fixed Effects Model. The panel regression results indicate that both STD and LTD significantly and negatively impact profitability, as measured by ROA and NPM. Overall, the findings suggest that capital structure is a critical factor that should be considered in relation to the company’s profitability.
NET ZERO EMISSION CONTINGENCY FOR 2060 IN JAKARTA: A BIBLIOMETRIC ANALYSIS Richard Andre Sunarjo; Lavalette Erica Sunarjo
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

As Indonesia's capital and economic center, Jakarta faces unprecedented challenges in aligning rapid urbanization with climate commitments. Indonesia has pledged to achieve Net Zero Emissions (NZE) by 2060, establishing a critical imperative for Jakarta's urban decarbonization strategy. This bibliometric analysis examines 156 articles and proceedings across nine years of publication (2017–2026) from the Dimensions database to map the scholarly landscape of Jakarta's NZE 2060 contingency planning. Using co-citation networks, keyword co-occurrence analysis, and thematic mapping via VOS viewer two dominant research clusters emerged: (1) Urban Energy Transition, emphasizing solar photovoltaic integration and smart grid modernization; (2) Climate Resilience and Adaptation, addressing flood mitigation and sea-level rise vulnerability centered on the Long-Term Strategy for Low Carbon and Climate Resilience (LTS-LCCR). A significant research gap was identified regarding contingency pathways during economic or environmental shocks, suggesting that while Jakarta's decarbonization roadmap is well-documented, scholarship on adaptive resilience mechanisms remains underdeveloped
FINANCIAL DISTRESS AND FINANCIAL SUSTAINABILITY: PANEL EVIDENCE FROM INDONESIAN NON-FINANCIAL FIRMS Ikin Solihin; Cindy Rahmawati Raihanah
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

Financial sustainability is a fundamental pillar of long-term corporate viability; however, it remains underexplored within the broader sustainability discourse, which is often dominated by environmental and social dimensions. This study aims to bridge this gap by examining financial distress as a key indicator of financial resilience and sustainable business continuity in emerging markets. Using panel data from 416 Indonesian non-financial firms over the period 2013–2022, this study employs a logistic regression approach to analyze the impact of profitability, liquidity, leverage, operating cash flow, and firm size on the likelihood of financial distress. Financial distress is defined based on the interest coverage ratio, where firms with a ratio below one are classified as distressed. The empirical results reveal that profitability is the only statistically significant determinant of financial distress, highlighting its dominant role in sustaining firm operations. In contrast, liquidity, leverage, operating cash flow, and firm size do not exhibit significant effects, suggesting that traditional financial indicators may have limited predictive power in the Indonesian context. These findings emphasize the importance of profitability-driven resilience as a core component of financial sustainability in emerging markets. This study contributes to the literature by repositioning financial distress within the financial sustainability framework and providing empirical evidence from a large panel dataset in Indonesia. The results offer practical implications for investors, creditors, and policymakers in developing more effective early warning systems and strengthening financial resilience as a foundation for sustainable business practices.
BEYOND THE GREEN HORIZON: UNPACKING THE IMPACT OF REGENERATIVE HRM ON SUSTAINABLE EMPLOYABILITY IN THE DIGITAL TRANSFORMATION ERA Priskilla E.E. Napitupulu; Janice Carysa Siahaya; Tania Monica Potu
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

Purpose, This research addresses the critical structural paradox of digital transformation within the contemporary labor market by investigating the impact of Regenerative Human Resource Management (HRM) on Sustainable Employability. Amidst the high-pressure digital pivoting of the financial sector in Surabaya, Indonesia, this study examines how restorative organizational practices influence long-term career vitality through the mediating role of Affective Commitment and the moderating influence of Digital Mindset. Design/methodology/approach, A quantitative-explanatory research design was employed, utilizing a self-administered survey to collect primary data from 128 permanent employees at Bank X Surabaya. The research framework was analyzed using PLS-SEM via SmartPLS 4.0. Findings, The empirical results reveal a significant paradoxical finding where Regenerative HRM does not directly impact Sustainable Employability. Instead, the relationship is characterized by full mediation through Affective Commitment. This indicates that restorative practices only enhance career longevity when they successfully foster deep emotional identification with the organization. Furthermore, Digital Mindset was found to be an insignificant moderator, suggesting that psychological and emotional bonds are more critical than cognitive-technological orientations in ensuring human capital sustainability amidst aggressive digitalization. Originality,This study contributes to the emerging discourse on regenerative economics by shifting the strategic focus from resource utilization to active human restoration. By identifying a full mediation mechanism, this research establishes a novel framework for sustainable human capital management in emerging economies, asserting that technological excellence must be achieved in tandem with the proactive replenishment of human energy and emotional trust.
A PANEL DATA PERSPECTIVE ON TRIPLE BOTTOM LINE IMPLEMENTA-TION AND FINANCIAL PERFORMANCE OF INDONESIA'S STATE-OWNED BANKS (2020-2024) Priska Basariana Panggabean
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 how adopting a Triple Bottom Line (TBL) framework influences the financial performance of Indonesian state-owned banks. Drawing on Stakeholder and Signaling Theories, the research treats the Planet and People dimensions of TBL as indicators of management quality and organizational resilience. Using a quantitative panel data approach covering four major state-owned banks — Bank Mandiri, BNI, BRI, and BTN — across 2020 to 2024, the study generates 20 observations. The Planet dimension is measured through the Green Financing Ratio (GFR), while Social Disclosure Intensity (SDI) derived from a 40-item GRI 400-series checklist, captures the People dimension. Return on Assets (ROA) is used as the primary performance measure, with bank size and Non-Performing Loans (NPL) included as control variables. Analysis was conducted using Linear Mixed Models in IBM SPSS 29, with an AR(1) covariance structure to address serial correlation within banks. The results reveal that GFR has a modest positive but statistically insignificant relationship with ROA, while SDI shows virtually no effect, resulting in both hypotheses being rejected. Importantly, neither TBL variable harmed profitability, countering the notion that sustainability practices come at a financial cost. The high autocorrelation detected suggests that bank-specific historical performance is the dominant driver of ROA, potentially masking any short-term effects of TBL. Overall, the findings position TBL adoption as financially neutral at worst and modestly beneficial at best, with fuller profitability gains likely emerging over longer periods — offering practical guidance for sustainable resource planning in line with OJK's Sustainable Finance Roadmap Phase II.
ARTIFICIAL INTELLIGENCE ADOPTION AND ITS IMPACT ON ACCOUNT-ING INFORMATION QUALITY AND ACCOUNTING PROCESS EFFICIENCY Renna Magdalena; Oliandes Sondakh; Olivia Yasmin Pranadia Suyitno
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

Digital transformation and the increasing adoption of Artificial Intelligence AI have reshaped accounting practices toward more automated and data-driven systems. However, their effectiveness in enhancing information quality and process efficiency in Indonesia still requires empirical examination. This study aims to examine the effect of Artificial Intelligence AI adoption on accounting information quality and accounting process efficiency, while considering the mediating role of accounting information quality. The research employs a quantitative approach using purposive sampling combined with snowball sampling, involving 125 respondents. The data are analyzed using Structural Equation Modeling based on Partial Least Squares SEM PLS to test the relationships among the research variables. This study is expected to provide both theoretical and practical contributions to the development of technology-based accounting information systems in Indonesia.

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