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eProceedings of Management
Published by Universitas Telkom
ISSN : 23559357     EISSN : -     DOI : https://doi.org/10.34818/eoe
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
merupakan media publikasi karya ilmiah lulusan Universitas Telkom yang berisi tentang kajian management. Karya Tulis ilmiah yang diunggah akan melalui prosedur pemeriksaan (reviewer) dan approval pembimbing terkait.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 1,862 Documents
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Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Pengungkapan Manajemen Risiko : (Studi Pada Perusahaan Sub Sektor Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022) Isynuwardhana, Deannes; Parmita, Ida Bujangga Ayu Diah
eProceedings of Management Vol. 11 No. 4 (2024): Agustus 2024
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Abstract

The object of research is the telecommunications sub-sector industry listed on the Indonesia Stock Exchange from 2019-2022.2022. This study aims to determine whether independent factors such as the number of independent commissioners, audit committee, risk management committee, and company size affect the disclosure of telecommunication subsectors.independent commissioners, audit committee, risk management committee, and company size affect risk management disclosure.risk management disclosure. In this study, twelve samples were used, so a total of 48 samples were used. Purposivesampling was used according to certain standards, and Eviews-12 was used as a tool to perform panel data regression and descriptive statistical analysis.panel data regression and descriptive statistical analysis. The results show the risk management committee, audit committee, risk management committee, and independent supervisory committee.risk management committee, and independent supervisory committee simultaneously affect risk management disclosure.disclosure. However, partially, only the risk management committee has a positive effect on companies listed on the IDX during the 2019-2022 period.listed on the IDX during the 2019-2022 period. Keywords- audit committee, risk management committee, proportion of independent board of commissioners, riskmanagement disclosure
Pengaruh Kompensasi Rugi Fiskal, Leverage, Capital Intensity, dan Transfer Pricing Terhadap Agresivitas Pajak: (Studi Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023) Fauzan, Ilham; Asalam, Ardan Gani
eProceedings of Management Vol. 11 No. 4 (2024): Agustus 2024
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Abstract

Tax aggressiveness is a scheme to manipulate taxable income either legally (tax avoidance) or illegally (tax evasion).Companies engage in tax aggressiveness as it is seen as a way to reduce expenses and increase profits. This studyaims to examine the influence of tax loss compensation (KRF), leverage (LEV), capital intensity (CINT), and transferpricing (TP) on tax aggressiveness (AP) in energy sector companies listed on the Indonesia Stock Exchange (IDX)during the period 2019-2023, both collectively and partially. This research employs a quantitative approach with apurposive sampling technique, resulting in 10 companies observed over 5 years, totaling 50 samples. Panel dataregression analysis was used to analyze the data and the software used was Eviews version 12. The results show thatKRF, LEV, CINT, and TP collectively influence AP. However, partially KRF and LEV do not have a significant impacton AP, while CINT and TP have a significantly positive impact on AP. Keywords-fiscal loss compensation, leverage, capital intensity, transfer pricing and tax aggressiveness
Pengukuran Financial Distress Yang Dipengaruhi Oleh Sales Growth, Kepemilikan Manajerial, Dan Operating Capacity Pada Perusahaan Transportasi Dan Logistik Yang Terdaftar Di Bei Tahun 2018-2022 Peradana, Mario Seno; Wardoyo, Dwi Urip
eProceedings of Management Vol. 11 No. 4 (2024): Agustus 2024
Publisher : eProceedings of Management

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Abstract

Financial distress can be experienced by every company, which can be caused by internal or external factors ofthe company. A company may experience financial distress when the condition of the company is unable to meetits financial obligations. If this condition continues, the company will face the risk of bankruptcy due to its inabilityto meet its financial obligations. There are several factors that influence financial distress, namely sales growth,managerial ownership, and operating capacity. This research aims to determine how the simultaneous and partialeffects of the variables of sales growth, managerial ownership, and operating capacity on financial distress intransportation and logistics companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The samplingtechnique in this research is purposive sampling, obtaining 105 samples consisting of 21 companies with anobservation period of 5 years. This research uses a quantitative method using panel data regression techniquesprocessed using Eviews 13 software. The results of this study show that: (1) Sales growth, managerial ownership,and operating capacity simultaneously affect financial distress. (2) Sales growth partially does not affect financialdistress. (3) Managerial ownership partially has a negative effect on financial distress. (4) Operating capacitypartially has a positive effect on financial distress. Keywords-financial distress, sales growth, managerial ownership, and operating capacity.
Pengaruh Kualitas Audit, Kepemilikan Manajerial Dan Kompensasi Bonus Terhadap Manajemen Laba Dengan Variabel Kontrol Profitabilitas, Leverage Dan Ukuran Perusahaan Maulina, Thalia Rizky; Pratomo, Dudi
eProceedings of Management Vol. 11 No. 4 (2024): Agustus 2024
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Abstract

Earnings management is a manager's effort to influence financial report information by increasing or reducingprofits for his own benefit. This causes the company's financial reports to not reflect actual conditions. This causesthe company's financial reports to not reflect actual conditions. This paper aims to determine the effect of auditquality, managerial ownership, and bonus compensation on earnings management. The population in this studyare infrastructure sector companies listed on the Indonesia Stock Exchange for the 2018 - 2022. The sample wasdetermined using a purposive sampling technique and obtained 65 samples, consisting of 13 companies with aresearch period of 5 years. The analysis technique used is panel data regression analysis using EViews 12software. The results of this research show that the variables audit quality, managerial ownership, and bonuscompensation simultaneously influence earnings management. Partially, the audit quality variable has asignificant negative effect on earnings management. Bonus compensation has a significant positive effect onearnings management. Meanwhile, the managerial ownership variable has no significant effect on earningsmanagement. Keywords-earnings management, audit quality, managerial ownership, bonus compensation, profitability,leverage, company size
Pengaruh Manajemen Modal Kerja, Integrated Reporting dan Growth Opportunity terhadap Nilai Perusahaan: (Studi pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Arrasyi, Nurul Izzah; Wardoyo, Dwi Urip
eProceedings of Management Vol. 11 No. 4 (2024): Agustus 2024
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Abstract

The value of the company as a perception from investors of the company's performance. With a high company value,it can increase investors' confidence in the company's achievements and company projections. In line with thephenomenon discussed, namely the average company value and share price of companies in the food and beveragesub-sector listed on the Indonesia Stock Exchange in 2018-2022. The study was carried out to understand the impactof working capital management, integrated reporting and growth opportunities on company value simultaneously andpartially on the object of the study, namely food and beverage sub-sector companies listed on the Indonesia StockExchange in 2018-2022. This study uses a quantitative method with the sampling technique used, namely purposivesampling, with a sample of 16 companies in the food and beverage sub-sector that have IPOs for five years.Simultaneously it shows that working capital management, integrated reporting and growth opportunities show asignificance to the value of companies in the food and beverage sub-sector by 94%. Partially, the growth opportunityis significant positively to the company's value. In contrast, working capital management and integrated reporting arenot significant to the company's value. Keywords-working capital management; integrated reporting; growth opportunity; company value
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan Terhadap Nilai Perusahaan: Studi Kasus Pada Perusahaan Sub Sektor Food And Baverage Yang Tercatat Di Bursa Efek Indonesia Tahun 2019-2023 Maharani, Anisah Putri; Murti, Galuh Tresna
eProceedings of Management Vol. 11 No. 4 (2024): Agustus 2024
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Abstract

This research aims to determine the effect of profitability, liquidity and company size on the value of research on foodand beverage sector companies listed on the Indonesia Stock Exchange. The research time period used was 5 years(2019-2023). The population used in this research was 14 companies. The sampling method used was the purposivesampling method. So 70 observations were obtained. Research data was obtained from the Indonesian Stock Exchangewebsite. The data analysis technique in this research uses descriptive statistical analysis and hypothesis testing withpanel data regression analysis. With the help of E-wies 13 software. The results of this research partially show thatprofitability as measured by Return on Assets (ROA) has no effect on company value, while liquidity measured byCurrent Ratio (CR) has a positive effect on company value and Company Size has no influence on company value. Keywords-profitability, liquidity, company value.
Pengaruh Profitabilitas, Leverage, dan Kebijakan Dividen Terhadap Harga Saham: (Studi Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Erlangga, Afrizal Septian; Mahardika, Dewa Putra Khrisna
eProceedings of Management Vol. 11 No. 4 (2024): Agustus 2024
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Abstract

Since the share price is a representation of a firm's worth, higher share prices correspond to higher companyvalues. Although supply and demand in the capital market might influence stock prices, the company's long-termgoal in issuing these shares is undoubtedly to raise funds. Determining the impact of leverage, dividend policy,also profitability on the share price of the food and beverage subsector written on the IDX between 2018 and2022 is the goal of this study. The study population consisted of firms in the food and beverage sub-sector thatwere written on the IDX and provided financial statements for the years 2018 through 2022. The sample used inthis research includes thirteen companies over a five-year period, with data analyzed using sixty-five data pointsusing a technique called purposive sampling. This study use the regression analysis of panel data method.According to the study's findings, the factors of profitability, leverage, also dividend policy all have a majorimpact on the share price of firms in the food and beverage subsector that are written on the IDX between 2018and 2022. For the food and beverage sub-sector written on the IDX in 2018–2022, the leverage variable anddividend policy have no substantial impact on stock prices; only the profitability variable has a partial effect onstock prices. It is advised that future researchers use alternative business sectors for their examinations of theindependent and dependent variables, or use different independent variables within the same firm sector. Keywords-dividend policy, leverage, profitability, share price
Analisis Faktor Kepuasan Pelanggan pada Kualitas Layanan: Studi Kereta Cepat Indonesia Cina (KCIC) Rafii, Meindeta Muhammad; Widiyanesti, Sri
eProceedings of Management Vol. 11 No. 5 (2024): Oktober 2024
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Abstract

Penelitian ini menganalisis faktor-faktor yang mempengaruhi kepuasan pelanggan terhadap kualitas layanan KeretaCepat Indonesia China (KCIC), dengan fokus pada kenyamanan, sistem informasi, fasilitas dasar, keamanan, danperilaku staf. Menggunakan pendekatan kuantitatif deskriptif, data dikumpulkan melalui kuesioner dan dianalisismenggunakan regresi linier. Hasil menunjukkan bahwa kenyamanan, sistem informasi, perilaku staf, dan fasilitasdasar secara signifikan mempengaruhi kepuasan pelanggan, dengan kenyamanan memiliki pengaruh terbesar.Penelitian ini menyoroti pentingnya peningkatan kualitas layanan untuk memperkuat daya saing dan menarik lebihbanyak pengguna. KCIC disarankan untuk meningkatkan integrasi sistem informasi dan memperbaiki fasilitas gunamencapai kepuasan pelanggan yang optimal. Kata Kunci-kualitas layanan, kepuasan pelanggan, Kereta Cepat Indonesia China (KCIC).
Analisis Hubungan Antara Kualitas Layanan Belanja Mobile dan Loyalitas Konsumen pada Mobile Commerce Carousell Indonesia Gemilang, Fajar Surya; Siregar, Khairani Ratnasari
eProceedings of Management Vol. 11 No. 5 (2024): Oktober 2024
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Abstract

Jumlah pengguna internet di Indonesia meningkat setiap tahun. E-commerce, yang memberikan nilai kepadaperusahaan, kini dapat dilakukan melalui perangkat mobile, dikenal sebagai mobile commerce. Carousell, aplikasiiklan baris seluler, memudahkan jual beli dengan mengambil foto. Carousell menduduki peringkat 12.032 di duniadan 1.107 di Indonesia dalam popularitas situs belanja online, serta merupakan e-commerce nomor dua dalam kategorie-commerce dan shopping di Indonesia. Penelitian ini menggunakan metode kuantitatif dengan pendekatan kausal.Sampel terdiri dari 153 responden, dan hasilnya dihitung menggunakan software G-power serta metode sampling nonprobability.Data primer diperoleh dari kuisioner yang didistribusikan melalui platform media sosial Instagram.Sebelum menguji data yang dikumpulkan menggunakan program Smart-PLS 3.1.9 dan SPSS versi 26.0, hasilmenunjukkan bahwa sembilan variabel dan instrumen pernyataannya valid dan reliabel. Penelitian ini bertujuan untukmemahami bagaimana kualitas pelayanan mempengaruhi loyalitas pelanggan pada aplikasi mobile commerceCarousell. Hasil penelitian menunjukkan bahwa variabel assurance, reliability, security, dan usability memilikihubungan positif dan signifikan terhadap customer satisfaction. Selain itu, variabel customer satisfaction jugamemiliki hubungan positif dan signifikan terhadap customer loyalty intention, serta memediasi hubungan positif dansignifikan antara assurance, reliability, security, dan usability dengan customer loyalty intention. Penelitianmendatang diharapkan akan mencakup variabel seperti perceived value, customer trust, emotional attachment, danperceived quality untuk mengevaluasi apakah faktor-faktor ini mempengaruhi kesetiaan pelanggan. Tujuan penelitianini adalah untuk memperluas pengetahuan dan memperkaya penelitian. Kata kunci-customer loyalty; customer satisfaction; m-commerce; mobile shopping service quality; SmartPLS.
Analisis Penerapan Dimensi Entrepreneurial Marketing dan Pengaruhnya terhadap Business Performance pada UMKM Subsektor Fashion di Kota Bandung Susilo, Husna Arivia; Yuldinawati, Lia
eProceedings of Management Vol. 11 No. 5 (2024): Oktober 2024
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Abstract

Peningkatan penetrasi internet dan adopsi teknologi digital di Indonesia telah menciptakan peluang besar bagi UMKMuntuk memperluas pasar, salah satunya yaitu pada UMKM sub sektor fashion di Kota Bandung. Namun tidak semuaUMKM sub sektor fashion di Kota Bandung mampu beradaptasi secara optimal, beberapa UMMKM masihmenghadapi keterbatasan dalam literasi digital dan sumber daya, yang diperburuk oleh persaingan dari produk impormurah yang menggunakan strategi predatory pricing. Tujuan dari penelitian ini adalah untuk menganalisis bagaimanaUMKM fesyen di Bandung menggunakan karakteristik pemasaran kewirausahaan dan bagaimana faktor-faktortersebut mempengaruhi laba mereka. Penciptaan nilai, intensitas pelanggan, fokus pada inovasi, pengambilan risikoyang terukur, fokus pada peluang, dan pemanfaatan sumber daya adalah beberapa faktor yang diteliti. Menggunakanpendekatan kuantitatif dan teknik purposive sampling, penelitian ini melibatkan 322 pelaku UMKM fashion diBandung. Hasilnya menunjukkan penerapan entrepreneurial marketing sangat baik dengan skor rata-rata 85,05%, dandimensi-dimensi tersebut mempengaruhi kinerja bisnis sebesar 62,8%. Dimensi resource leveraging paling dominan,sementara calculated risk taking perlu ditingkatkan. Temuan ini dapat menjadi referensi penelitian selanjutnya, dengansaran mempertimbangkan analisis faktor untuk mengeksplorasi variabel lain yang mempengaruhi businessperformance. Kata Kunci-pemasaran kewirausahaan, kinerja usaha, UMKM.

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