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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 504 Documents
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ANALISIS PERBANDINGAN KINERJA TEXTBLOB DAN CLIFF NLP PADA KLASIFIKASI SENTIMEN ULASAN PELANGGAN PENGRAJIN JEPARA Hendra Achmadi; Sylvia Samuel; Zoel Hutabarat; Yorkie Radnan Kristiono
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

Analisis sentimen merupakan salah satu teknik dalam pemrosesan bahasa alami (Natural Language Processing/NLP) yang digunakan untuk mengidentifikasi opini dan emosi pengguna terhadap suatu produk atau layanan berdasarkan data teks. Penelitian ini bertujuan untuk melakukan analisis sentimen terhadap ulasan konsumen pengrajin mebel di Jepara yang diperoleh dari Google Maps Review, serta membandingkan kinerja dua pendekatan yang berbeda, yaitu metode berbasis transformer dan metode berbasis leksikon. Metode yang digunakan dalam penelitian ini adalah Text Mining-based Sentiment Analysis Method yang meliputi tahapan pengumpulan data, preprocessing teks, ekstraksi fitur, klasifikasi sentimen, dan evaluasi hasil. Pendekatan transformer diimplementasikan menggunakan model cardiffnlp/twitter-xlm-roberta-base-sentiment yang mampu memahami konteks kalimat melalui representasi embedding dan mekanisme self-attention, sedangkan pendekatan leksikon menggunakan TextBlob yang mengklasifikasikan sentimen berdasarkan kamus polaritas kata. Hasil analisis terhadap data ulasan menunjukkan bahwa distribusi sentimen didominasi oleh sentimen negatif dengan 63 ulasan (54%), diikuti oleh sentimen positif sebanyak 38 ulasan (33%), dan sentimen netral sebanyak 16 ulasan (13%). Temuan ini menunjukkan bahwa sebagian konsumen masih memiliki pengalaman yang kurang memuaskan terhadap layanan atau produk pengrajin Jepara. Secara metodologis, model berbasis transformer menunjukkan kemampuan yang lebih baik dalam memahami konteks bahasa dibandingkan metode leksikon yang cenderung bergantung pada polaritas kata secara individual. Penelitian ini diharapkan dapat memberikan kontribusi dalam memahami persepsi konsumen terhadap industri kerajinan lokal serta memberikan referensi metodologis dalam penerapan analisis sentimen pada data ulasan berbahasa Indonesia.
PENGARUH ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) TERHADAP EARNINGS MANAGEMENT YANG DIMODERASI OLEH BOARD GENDER DIVERSITY PADA ASEAN-5 Wijaya Triwacananingrum; Nasyrul Adha Akhnafulloh
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 empirically examine the impact of Environmental, Social, and Governance (ESG) performance practices on earnings management, using gender diversity as a moderating variable. This research focuses on non-banking companies in five ASEAN countries: Indonesia, Malaysia, the Philippines, Singapore, and Thailand, from 2015 to 2024. The sampling was purposive, based on a total of 1,310 observations analyzed using panel data regression and the Fixed Effects Model. Labor management variables were evaluated using Kothari's (2005) Absolute Discretionary Accruals model, while ESG work practices were evaluated using Refinitiv scores. Research findings indicate that ESG has a significant and negative impact on labor management. This illustrates Agency Theory, which states that ESG commitment effectively enhances transparency and drives managerial opportunities. However, the moderation results indicate that gender differences do not significantly affect the relationship between ESG and workforce management. This indicates that female directors in ASEAN have not yet reached a critical mass, with an average of 14.49 percent, making their impact more symbolic than substantial in terms of oversight. The implication of this research is that investors are advised to use the ESG score as a reliable primary indicator in assessing risk and the quality of financial reports, regardless of the current gender composition of the board.
NILAI PERUSAHAAN DAN MANAJEMEN LABA: APAKAH MANAJEMEN LABA AKRUAL DAN MANAJEMEN LABA RIIL DIPERSEPSIKAN SAMA OLEH PASAR? Naura Dwiputi Cahyaningrum; Mulyadi Noto Soetardjo
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

Penelitian ini bertujuan untuk menganalisis pengaruh manajemen laba akrual dan manajemen laba riil terhadap nilai perusahaan dengan kualitas audit sebagai variabel moderasi. Studi ini menggunakan teori agensi dan teori sinyal sebagai dasar konseptualnya untuk menguji apakah dua jenis praktik manajemen laba yang berbeda dipersepsikan secara berbeda oleh pasar. Penelitian ini juga menguji apakah kualitas audit mempengaruhi sinyal yang diterima pasar oleh praktik kedua jenis manajemen laba. Data yang dianalisis berasal dari data sekunder berupa laporan keuangan perusahaan konstruksi yang terdaftar di Bursa Efek Malaysia dan Singapura selama periode 2019 hingga 2023, dengan total sebanyak 389 observasi. Sampel dalam penelitian ini diperoleh melalui metode purposive sampling, dan analisis data dilakukan dengan regresi linear berganda. Temuan penelitian mengindikasikan bahwa manajemen laba akrual memiliki pengaruh positif terhadap nilai perusahaan, sedangkan manajemen laba riil memberikan dampak negatif. Kualitas audit tidak menunjukkan pengaruh langsung terhadap nilai perusahaan serta tidak mampu memoderasi hubungan antara manajemen laba akrual dan nilai perusahaan. Namun demikian, kualitas audit terbukti dapat melemahkan dampak negatif yang ditimbulkan oleh manajemen laba riil terhadap nilai perusahaan.
EXPLORING LOYALTY DRIVERS IN GEN-Z DIGITAL BANKING USERS: INSIGHTS FROM INDONESIA’S BLU BY BCA DIGITAL Anak Agung Ayu Ngurah Agung Dewi Uttari Putri S. G.; Janice Carysa Siahaya
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 Quality of Service, Perceived Risk, Brand Leadership, and Price Perception on Customer Loyalty through Customer Satisfaction of GEN-Z Blu by BCA Digital Customers in Denpasar City. A quantitative approach was used with an online questionnaire survey to 95 active Blu by BCA Digital customer respondents who are in the Z generation. Data analysis applied PLS-SEM to test the relationship between variables. The results showed that all independent variables had a significant effect on customer satisfaction, which in turn influenced customer loyalty. These findings underscore the importance of ease of consumption, perceived value, reliability, perceived risk and service quality in building sustainable satisfaction. The study provides practical contributions to marketing and management strategies in the digital banking sector, as a basis for policies to improve customer experience and strengthen brand position in the competitive market.
THE EFFECT OF ESG PERFORMANCE ON FIRM VALUE: EVIDENCE FROM INDONESIA AND MALAYSIA (2021–2024) Meiliana Jaunanda; Yoshua Sentausa
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 impact of Environmental, Social, and Governance (ESG) performance on firm value in non-financial companies listed in Indonesia and Malaysia during the period 2021–2024. Although ESG has gained substantial global attention, empirical evidence regarding its effect on firm value remains inconclusive, particularly in emerging markets. Using panel data regression analysis on 364 firm-year observations, this research investigates the individual impact of environmental, social, and governance performance on Tobin’s Q as a proxy for firm value. ESG data are obtained from Refinitiv Eikon, while financial data are collected from annual reports and market databases. The findings reveal that governance performance significantly and positively influences firm value, supporting Signal Theory and suggesting that investors in emerging markets prioritize transparency and accountability. However, environmental and social performance show no statistically significant impact. The results indicate that ESG relevance is context-dependent and that governance mechanisms remain the most critical ESG pillar in Southeast Asian capital markets. This study contributes to the sustainability accounting literature by providing updated comparative evidence from two emerging economies and offering practical implications for corporate managers and policymakers.
THE EFFECT OF ENTREPRENEURIAL LEADERSHIP AND ENTREPRENEURIAL ORIENTATION ON BUSINESS PERFORMANCE OF BAKERY AT MEDAN: THE MEDIATING ROLE OF INNOVATION CAPABILITY Viola Cristy; Alfonsius
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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This research analyzes the influence of entrepreneurial leadership and entrepreneurial orientation on business performance, with innovation capability serving as a mediating variable. The study focuses on bakery micro, small, and medium enterprises (MSMEs) in Medan, which face challenges related to limited innovation resources and leadership practices. Using a quantitative research method, data were collected from 100 bakery entrepreneurs through structured questionnaires and interviews. The variables Entrepreneurial Leadership, Entrepreneurial Orientation, Innovation Capability, and Business Performance were analyzed using Structural Equation Modeling–Partial Least Squares (SEM–PLS) to test both direct and indirect relationships. The findings demonstrate that entrepreneurial leadership and entrepreneurial orientation have significant positive effects on business performance, both directly and indirectly through innovation capability. Entrepreneurs who display visionary, proactive, and risk-taking behaviors tend to enhance their firm’s innovation capacity, which in turn improves productivity, customer satisfaction, and financial outcomes. The study confirms that innovation capability acts as a strategic bridge, translating entrepreneurial traits into sustainable performance. Bakeries that adopt participative leadership, continuous product innovation, and modern marketing (e.g., influencer collaborations, natural ingredients, proofing technologies) achieve higher competitiveness and long-term success.
FOREIGN DIRECT INVESTMENT AND CORRUPTION IN WORLD COUNTRIES Grady Jevon Sanda; Valentino Budhidharma
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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This study investigates the influence of corruption control, economic growth, trade openness, inflation, and unemployment on Foreign Direct Investment (FDI) inflows across countries, utilizing secondary panel data from the World Bank. The research employs both traditional panel regression techniques Pooled Ordinary Least Squares (POLS), Fixed Effects Model (FEM), and Random Effects Model (REM) along with a Random Forest machine learning algorithm to determine variable importance and validate robustness. Empirical findings reveal that corruption control significantly and positively impacts FDI inflows, suggesting that institutional integrity and governance transparency are vital in attracting foreign capital. Economic growth and trade openness also show consistent positive effects on FDI, reaffirming their roles as indicators of market potential and international integration. Inflation and unemployment demonstrate more nuance influences, with their effects varying by model and context. Furthermore, Random Forest analysis highlights corruption control, economic growth, and trade openness as the most critical variables affecting FDI. This methodological innovation contributes to the literature by combining econometric analysis with data-driven learning algorithms for deeper insight. The study provides practical recommendations for policymakers, emphasizing the importance of anti-corruption frameworks, stable macroeconomic policies, and liberal trade systems to enhance foreign investment attractiveness. These findings are valuable for governments, investors, and researchers aiming to understand and improve the determinants of FDI in emerging and developing economies.
PENGARUH GAME ELEMENTS TERHADAP CUSTOMER ENGAGEMENT DAN PERCEIVED PLAYFULLNESS DAN DAMPAKNYA TERHADAP BEHAVIORAL INTENTION PADA PENGGUNA APPLIKASI KOPI KENANGAN DI JABODETABEK Dharmawan Freddy Kosasih; Margaretha Pink Berlianto
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 effect of game elements on customer engagement, perceived playfulness, Attitude, & Behavioral Intention among users of the Kopi Kenangan App in the Greater Jakarta area. This study uses a quantitative, cross-sectional method. The sampling technique is non-probability sampling, specifically purposive sampling. Data were collected through an electronic 5-point Likert-scale questionnaire administered to 250 respondents aged 18–45 years residing in Jabodetabek who have used the Kopi Kenangan App. Data analysis was performed using PLS-SEM with SmartPLS 4.0.9.9. The results show that game elements have a significant positive effect on customer engagement and perceived playfulness. These two variables also have a significant positive effect on improving user Attitude, which ultimately increases Behavioral Intention. F&B app managers are advised to optimize gamification design to increase user enjoyment and engagement, thereby encouraging sustainable usage intentions.
INTERNAL MORAL RESILIENCE AND INSTITUTIONAL INTEGRITY: A DUAL-PILLAR MINDSET OF ANTI-CORRUPTION BEHAVIOR IN INDONESIA Ardi Ardi; Yohana FCP Meilani; Sylvia Samuel; Margaretha Pink Berlianto
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

Corruption persists in many emerging democracies despite institutional reforms and legal enforcement mechanisms. This study develops and empirically tests a Dual-Pillar Mindset integrating internal moral resilience and external Institutional Integrity Systems safeguards as complementary predictors of corruption resistance intention in Indonesia. This study employed a qualitative literature-based approach through secondary data analysis. The research relied on existing academic sources and theoretical frameworks to construct a proposition conceptual and analytical model. The results indicate that Ethical Leadership positively influences Internal Moral Resilience, and Corruption Resistance Intention, exceeding the direct effect of Institutional Integrity Systems positively influences Corruption Resistance Intention. Furthermore, Internal Moral Resilience positively influences Corruption Resistance Intention and mediate the relationship between Ethical Leadership and Corruption Resistance Intention, producing a synergistic effect. Findings suggest that sustainable anti-corruption reform requires synergy between Ethical Leadership based, Moral Resilience, and Institutional Integrity Systems mechanisms.
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE SCORE TERHADAP EFISIENSI INVESTASI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Lina; Disha Rifka Adyta
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

Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh positif pengungkapan ESG score terhadap efisiensi investasi perusahaan dan peran moderasi kualitas audit dalam memperkuat pengaruh positif pengungkapan ESG score terhadap efisiensi investasi perusahaan. Sampel penelitian adalah perusahaan sektor industri yang tergabung dalam ASEAN-5 yang mempublikasikan data ESG score pada tahun 2021-2024 yang datanya dapat diakses melalui database LSEG (Refinitiv). Hasil penelitian membuktikan pengaruh positif pengungkapan ESG score terhadap efisiensi investasi perusahaan, namun belum berhasil membuktikan peran moderasi kualitas audit dalam memperkuat pengaruh positif pengungkapan ESG score terhadap efisiensi investasi perusahaan.

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