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Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES)
Published by Universitas Internasional Batam
ISSN : -     EISSN : 27765644     DOI : https://doi.org/10.37253/combines
Core Subject : Education, Art, Social, Engineering,
Aerospace Engineering Arts Social Sciences Other
Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conducting a research is one of the implementations of Three Pillars of Higher Education that has a crucial role for the development of science, technology, and arts as well as for the improvement of the welfare of society since the research results are directly implemented to the society/community. To spread more significant effect; not only for the society/community but also for more external parties; therefore, Universitas Internasional Batam hold a Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) that is attended by lecturers and students from both domestic and overseas partners to disseminate their research works. Through this conference, the researchers are able to share their knowledge and motivation in the application of sustainable research activities.
Arjuna Subject : Umum - Umum
Articles 402 Documents
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ANALYSIS OF INDEPENDENT BOARDS AND CORPORATE SOCIAL RESPONSIBILITY WHICH IS INFLUENCED BY THE ROLE OF STAKEHOLDERS' MEDIATION IN INDONESIA Dona Maydalena
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

This study tries to find out how stakeholders' mediated roles affect independent boards and corporate social responsibility. This time, the independent board of commissioners, a CSR variable, is the research variable, and it is assessed using disclosure of the entity's social actions. For the 2017–2021 timeframe, a sample of 690 firms listed on the Indonesia Stock Exchange served as the research's sample. The author's research data came from financial and annual reports found on www.idx.co.id. The research approach used for this study's data analysis was panel regression. The study's findings demonstrate that independent board characteristics have a considerable negative impact on CSR reporting, which is tempered by stakeholder influence, expense, and ability.
ANALYSIS OF FACTORS AFFECTING PROFIT MANAGEMENT IN INDONESIA Ria Karina; Annisya Taherah
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

Earnings management is a management action taken in relation to financial reporting that tries to benefit managers or management. The frequency of events makes creditors question the veracity of rumors that financial accounts contain information. This study tries to determine whether the debt-to-asset ratio, audit type, and audit partner are female. Negative net income, cash flow operational to assets versus earnings management, and return on assets. In order to process the data for this study, Eviews software was used to collect information from enterprises in the health sector, basic materials, non-cyclical consumers, energy, infrastructure, property, and real estate from 2017 to 2021. Test the descriptive statistics of a data before examining the regression panel data. The analysis's findings show that there is a relationship between the type of auditor and earnings management; however, the other factors, including female audit partners, firm size, debt-to-asset ratio, return on asset, cash flow operations to assets, and negative net income with management, claim there is no relationship. profit. This is due to the fact that the best audit a company can use will reduce the likelihood of earnings management by managers, but even though the company is large, using earnings management is still possible, and even though women are given more consideration, it is still possible to resolve earnings management. The incidence of earnings management cannot be reduced by the debt to asset ratio, which measures liquidity, or the return on assets, which measures profitability.
ANALYSIS OF THE INFLUENCE OF CORPORATE GOVERNANCE ON BANKRUPTCY RISK REGISTERED COMPANIES ON THE INDONESIAN STOCK EXCHANGE Robby Krisyadi; Selin Selin
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

Several countries have entered the second phase of the current pandemic and the shock is likely to occur in the wake of firm bankruptcy risks and a significant increase in leverage, depressing investment and job creation for a long time. The objective of this research is to indicate the effect of corporate governance on insolvency risk. The logistic regression method was applied in this study to sample data on company financial statements that had been determined and registered on the Indonesia Stock Exchange (IDX) from 2017 to 2021 and then processed using the SPSS application. The results of the logistic regression test interpret that the variables of audit committee presence, and audit committee meetings are provide a significant and positive relationship to the corporate insolvency risk variable. In addition, the variables of audit committee size, audit committee independence, audit committee expertise and board size are able to provide a significant and negative relationship to the corporate insolvency risk variable. Independence board meeting variable is not significant to corporate insolvency risk variable.
DOES CORPORATE GOVERNANCE AFFECT CORPORATE FINANCIAL PERFORMANCE? THE MODERATING ROLE OF BOARD CONNECTION POLITIC Olga Yolenta
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

This study aims to determine the effect of corporate governance on company performance with political connections as moderation. Corporate governance assessment variables include the women's board and board size. The company's performance variable is measured by Return on Assets (ROA). The population of this study are companies listed on the Indonesia Stock Exchange for the 2017-2021 period with a total sample of 395 data. Research data were obtained from financial and annual reports published on the official website of each company. Panel regression is used as a data analysis method in this study. The results of the study show that there is a significant positive effect on the board size variable on company performance. In contrast to the female board variable which has no significant effect on company performance.
The Moderating Effect of Corporate Governance on the Relationship between Sustainability Performance and Financial Performance Anita Anita; Agustini Fatmasari
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

This research is intendedto determine the influence of corporate governance on the relationship between sustainability performance and financial performance. The research method used is quantitative data obtained from the BEI (Indonesian Stock Exchange) website. The sample selection procedure used a purposive sampling method from 767 listed companies and only 53 companies met the criteria. Research results using software statistical program for social science(spss) and eviews 10 which proves that the size of the board of directors, CEO duality and female top board members have no effect on sustainability performance. The independence of the board of directors has a significant negative effect on sustainability performance. Furthermore, researchers also found that governance cannot moderate the relationship between sustainability and financial performance. Research data was collected using panel data regression analysis using time series data and cross-sectional data. The research findings conclude that the higher the level of governance in a company, the better it can pay attention to sustainability performance issues and can be used as a reference in making policies for the government and helps to use additional references regardingGRI (Global Reporting Initiative) disclosure.
THE INFLUENCE OF CORPORATE GOVERNANCE STRUCTURE ON COMPANY TRANSPARENCY AND DISCLOSURE WHICH IS MODERATE BY MEDIA COVERAGE Slin Slin; Ivone Ivone
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

Transparency and disclosure are carried out by companies with the aim of increasing the company's image in the eyes of stakeholders and to reduce information asymmetry between companies and investors. Disclosure of relevant information helps eliminate the knowledge gap between executives and shareholders so as to reduce agency costs. This study aims to analyze the factors that influence independent commissioners, independent audit committees, gender diversity on transparency and company disclosure, which of course is moderated by coverage. media. These factors can affect the transparency and disclosure of the company. Public financial companies listed on the IDX from 2016 to 2020 are the sample studied, and a purposive sampling technique was used to select a sample of 88 companies. The study uses panel data regression techniques which mix time series and cross sectional. Outlier test, descriptive statistics, F and t test, and R2 test are some of the methods used. The random effect model (REM) is used as the basis for the analysis. The results of the research based on research model 1 prove that media coverage and gender diversity have a significant positive effect on company transparency and disclosure, but the independent board of commissioners has a significant negative effect on company transparency and disclosure, then the independent audit committee has no significant effect on company transparency and disclosure. The results of the research based on research model 2 prove that media coverage is able to strengthen the relationship between independent commissioners and corporate transparency and disclosure. But media coverage weakens the link between independent audit committees and gender diversity and corporate transparency and disclosure
CORPORATE INTERNAL GOVERNANCE AND CORPORATE PERFORMANCE: CORPORATE SOCIAL RESPONSIBILITY AS A MODERATION Betaria Betaria
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

Purpose - The purpose of this research is to analyze the moderating role of corporate social responsibility in the relationship of internal corporate governance (ICG) and firm performance. Research Method – The sample consists of 48 companies listed on the Indonesia Stock Exchange from 2017-2021 which are taken by purposive sampling method. Data analysis method used in this study is panel data regress. Findings - The results show that CEO Power, board independence, managerial ownership, ownership concentration and CSR have no effect on the dependent variable, while board size and audit quality are negatively related to firm performance. The results of the study show that CSR can strengthen the relationship between the board independence, board size and managerial ownership on firm performance, CEO power, ownership concentration and audit quality are not affected by CSR on firm performance. Implication - CSR practices usually involve corporate governance to participate in social and environmental activities. ICG is an important body to control and monitor the corporate social practices.
The Influence of the Effectiveness of the Audit Committee and Corporate Governance on the Prevention of Financial Crime in Manufacturing Companies in Indonesia Suci Fadila
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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This study aims to find out and analyze how much effect effectiveness and governance have on fraud in manufacturing companies in Indonesia. The type of data used is quantitative data sourced from financial statements and annual reports of manufacturing sector companies on the IDX. The analytical method used is panel data linear regression method. In this study the authors analyze how effective the audit committee and corporate governance are against fraud. The results of the study partially state that the effectiveness of the board of directors, audit committee size, independent directors, audit quality, leverage, and company size have a significant effect on corporate financial crimes. However, the effectiveness of audit committees, audit committees with accounting expertise, boards of directors with accounting expertise, board size, and independent risk committees had no effect on corporate financial crimes. Increasing the effectiveness of audit committees and corporate governance can have a positive impact on company quality. One way to increase the quality of a company is to create clean and fraud-free company financial reports through qualified human resources within the company. This research is expected to be able to contribute to knowledge in the field of corporate financial fraud prevention in Indonesia.
THE ROLE OF GOVERNANCE SUPERVISION ON DELAYS IN AUDIT REPORTS OF COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Rosnita Rosnita
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

The research aims to investigate the effect of corporate governance and audit report lag. The independent variables of this research are audit committee size, audit committee independence, audit committee expertise, audit committee diligence, board size, board independence, and board diligence. With control variables in the form of company size, profitability, gender, and the type of auditor. As well as the dependent variable to be examined is audit report lag. The study used samples from non-financial companies that have annual reports and complete financial reports from 2017 to 2021, namely 2,020 data from 404 companies listed on the Indonesia Stock Exchange (IDX). The collection of samples in this study used a purposive sampling method. The data studied is the company's annual financial statements that have been audited. Data were analyzed using logistic regression analysis, where some of the variables is a dummy variable. The results of the study prove that the variables of audit committee independence, board size, board independence, board diligence, profitability, and type of auditor have a significant positive effect on audit report lay, while the variables of audit committee size, audit committee diligence, and gender have a negative effect but not significant to audit report lag. Meanwhile, other variables such as expertise of the audit committee and firm size have a non-significant positive effect on audit report lag.
Analysis of the Influence of Governance, Audit Opinions and KAP Audits on the Performance of Companies Listed on the Indonesian Stock Exchange in 2017-2021 Kerorin Kerorin
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

This research is able to provide a foundation for the purpose of analyzing the influence of corporate governance, audit opinions and KAP audits on company performance. Corporate governance assessment variables include board size, audit committee, meeting frequency, and managerial ownership. The company's performance variable is measured by earnings per share (EPS). The population formed in this study is a company listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2021 with the number referring to the sample with a score of 2,152 data. Financial and annual reports published on www.idx.co.id are mined for information. Purposive sampling was used, in which a representative sample was selected at random considering a number of factors. Overall, data from 777 different businesses were collected. SPSS and Eviews will be used to perform panel regression data analysis on the available data. The results obtained from the research interpret that there is a significant positive influence on the variables of the board of directors, meeting frequency, managerial ownership, audit opinion and KAP size on other performance as well as on audit committee variables that do not have a significant effect on performance.

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