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Dewi Sri Surya Wuisan
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Fakultas Ekonomi dan Bisnis Universitas Pelita Harapan Kampus Universitas Pelita Harapan Gedung F lantai 12 Jl. M.H. Thamrin Boulevard 1100, Tangerang, Banten 15811
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Proceeding of International Conference on Entrepreneurship (IConEnt)
Published by Universitas Pelita Harapan
ISSN : -     EISSN : 29882664     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Proceeding of International Conference on Entrepreneurship (IConEnt) berisi artikel-artikel ilmiah dari para peneliti dari lingkup internasional yang mengikuti konferensi IConEnt yang akan diadakan rutin setiap tahun oleh Fakultas Ekonomi dan Bisnis Universitas Pelita Harapan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 32 Documents
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Search results for , issue "Vol 3 (2023): Proceeding of 3rd International Conference on Entrepreneurship (IConEnt)" : 32 Documents clear
The Consequences of Individual Perception on Non-Financial Performance Measurement Systems Lina, Lina
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 3 (2023): Proceeding of 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This study aims to develop a conceptual model that describes the consequences of individual perception of non-financial performance measurement systems based on the social exchange theory. The application of non-financial performance measurement may be associated with the perception of increased procedural fairness in the performance measurement process. Furthermore, performance measurements based on various non-financial measures tend to increase subordinates' trust in their superiors. Job satisfaction can be increased by increasing subordinates' trust in superiors. Trust between superiors and subordinates reflects openness to each other. This openness encourages open communication and can increase job satisfaction. Finally, job satisfaction that represents work attitude must be related to job performance.
The Effect of Financial Distress, Auditor Switching, Audit Committee and Covid-19 Pandemic on Audit Delay Sihombing, Tanggor; Aldanny, Shahnaz Nabiilah Zalfaa
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 3 (2023): Proceeding of 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

Financial reports are a source of information that can be used for decision-making, so it is necessary to carry out an audit process to assess the fairness or feasibility of presenting the financial statements prepared by the company. This study aims to prove the factors that influence audit delay. The factors tested in this study were financial distress, auditor switching, audit committees, and the COVID-19 pandemic on audit delay. This research was conducted on real estate companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The number of samples in this study was 58 companies using a purposive sampling technique. Data analysis was carried out with classical assumptions and hypothesis testing using the multiple linear regression method with STATA version 17. Based on the results of the analysis it is known that audit delay is not affected by financial distress, auditor switching, and audit committee while audit delay is positively affected by the COVID-19 pandemic.
The Effect of Financial Distress on Capital Structure in Indonesia Banking Sector Deliana, Deliana; Nugroho, Vina
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 3 (2023): Proceeding of 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Banking industry is believed as a vanguard of a country’s economy. If a bank experiences financial distress, not only that bank will face financial difficulties, but also have a systemic impact on all customers of that bank. So, capital structure of banking industry is a crucial thing. Capital structure in this study is proxied by Leverage Ratio. All of companies need leverage, but if leverage seems too high, it will have bad consequences for the company itself. Then, Banks, which are industry that really needs high liquidity also need leverage. Especially, when financial distress occurs, whether banks need to increase the proportion of their debt or not in order to survive. This research uses 23 commercial banks in Indonesia with quarterly panel data from 2012 to 2022. Results of this study state that Financial Distress can have a significant positive effect on increasing the Leverage Ratio of banks in Indonesia.
The Influence of Entrepreneurship Leadership Traits, Knowledge Sharing, and Interpretation on Business Innovation in a University: A Conceptual Paper Lin, Angelina Vivian; Layman, Chrisanty V.
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 3 (2023): Proceeding of 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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In a dynamic higher education landscape marked by fierce competition, the need for Entrepreneurial Leadership and Business Innovation within universities has become crucial. This study investigates how Entrepreneurial Leadership which is based on knowledge sharing and knowledge interpretation affects business innovation in an Indonesian university. This conceptual paper draws a model from past literature to study the factors influencing business innovation. The study plans to gather data from employees/lecturers/staff/leaders actively working at Pelita Harapan University (UPH) and will be analyzed using a quantitative approach and partial least squares-SEM technique. The study hopes to reveal that entrepreneurial leadership traits, such as locus of control, self-esteem, narcissism, need for achievement, and risk propensity, have direct effects on business innovation. Moreover, knowledge sharing and knowledge interpretation are two organizational learning subprocesses that play mediating roles in the relationship between entrepreneurial leadership traits and business innovation. Furthermore, the study seeks to contribute to UPH's further innovative endeavors to stay competitive and sustainable in the market.
Does Co-Branding, Social Media Marketing, and Key Opinion Leaders Influence Purchase Decisions in Greater Jakarta Area? Samuel, Sylvia; Widjaja, Daniel; Yovo, Vanessa
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 3 (2023): Proceeding of 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

Kopi Janji Jiwa is currently one of Indonesia's largest-selling coffee shops. Kopi Janji Jiwa will continue increasing sales to influence many people to purchase. The researcher is also interested in researching the Kopi Janji Jiwa, which is in great demand by the Indonesian people. This study aims to find promotional methods that increase purchasing decisions for Kopi Janji Jiwa in DKI Jakarta. The chosen method is co-branding, social media marketing, and key opinion leaders. First, researchers chose co-branding because co-branding is one of the well-known promotional methods of collaboration between brands. Social media marketing is one of the most effective promotional methods in the modern era, using social networks to reach consumers' interest in a particular product. Finally, a key opinion leader is also one of the most effective methods in the modern era. It is a way to attract buyers or consumers to a brand by using someone's popularity to influence their followers to buy the brand or product. The results obtained from processing 354 data samples show that co-branding, social media marketing, and key opinion leaders significantly influence the purchasing decision of the Kopi Janji Jiwa in DKI Jakarta. The technique used in this research is non-probability sampling with the purposive sampling method, using a total sample of 200 data. The research that has been conducted has concluded that co-branding and social media marketing have a significant effect on purchasing decisions. However, key opinion leaders do not affect purchasing decisions for Kopi Janji Jiwa in DKI Jakarta.
Exploring the Innovativeness, Proactiveness, Risk Taking, CSR Support, Organizational Engagement, Job Engagement, and Creativity on PR Tirta Bangunan Baru Hutabarat, Zoel; Kuswanto, Khennedy
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 3 (2023): Proceeding of 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

Companies that exist all around the world need to have the skills. Those skills are needed to become a flourishing company, because it’s not just about strategies or goals. It's also bound by the worker in that company. That bond is the worker or the employees of that company that contribute to the company which makes a difference against other competitors. The purpose of this research is to analyze the factors that employees need to be able to contribute by Innovativeness, Proactiveness, Risk Taking, CSR Support, Organizational Engagement, Job Engagement, and Creativity to the company. The data gathered was through the use of a survey approach using google forms in a series of questionnaires. The subject of this research is the employees of PT.Tirta Bangunan Baru. The method used is quantitative research and a purposive sampling is used for this research, The Partial Least Square Structural Equation Modelling which is SMART-PLS SEM is used for the technique to scrutinise the data (v 4.0.8.4). Validity and reliability tests were performed in this study with a pretest of 40 respondents. Furthermore, a total of 210 respondents were chosen for the sample size of this study. Additionally, the data concluded having 9 supported hypotheses and 2 not supported hypotheses from all 11 hypotheses that are included in this research. The data that has been gathered produced results to show all the variables examined had a positive effect on PT.Tirta Bangunan Baru employees.
The Effect of Tax Planning and Current Tax Expense on Earnings Management Before and After Income Tax Rate Changes Rengganis, Dita; Soetardjo, Mulyadi Noto
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 3 (2023): Proceeding of 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

The objectives of this study are to investigate whether tax planning and current tax expense have an impact on firm’s earnings management practices and to investigate whether such impacts are different in the periods of before and after income tax rate changes. This study uses OLS to regress Tax Retention Rate and Current Tax Expense toward Discretionary Accruals and to regress the interaction of main independent variables and Tax Rate Change toward Discretionary Accruals. The number of samples used in this study were 203 samples for 5 years taken from S&P Capital IQ database using the purposive sampling method. The results of this study indicate that both tax planning and current tax expense do not have a significant effect on earnings management practices. Also, the changes in income tax rates do not affect the influence of tax planning on earnings management and current tax expense on earnings management. This study shows that in the selected sample the earnings management practices are not affected by all taxation aspects in the firms.
Market Reaction Toward the Detailed Content of Disclosure in the Modified Audit Opinion: Case of Indonesia Wijaya, Hana; Herusetya, Antonius
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 3 (2023): Proceeding of 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This study examines the market reaction toward information content in the auditors' opinions measured by the number of paragraphs and detailed disclosures in additional and modified paragraphs in the modified audit opinion. The study sample was taken from all public companies on the Indonesian Stock Exchange, except for the financial industries in 2018-2020. Hypotheses tests were carried out using linear multiple regression models. With a total sample of 1017 firm-year observations for 339 listed companies, our study found evidence that the market reacted negatively to disclosures in audit opinions in the form of the number of paragraphs in the modified audit opinions. However, this study did not find evidence that the market reacts to the number of detailed contents in additional paragraphs and modification paragraphs. Our further tests found strong evidence of incremental information captured by the capital market players in the form of positive reactions to the number of paragraphs and detailed topics in the paragraphs of modified audit opinions during the Covid-19 pandemic in 2020. Results of the study provide practical implications that capital market players use detailed information contained in paragraphs of modified audit opinions to make investment decisions, reflected in the earnings response coefficient.
Implementation of Beaver Dichotomy to Differentiate Good and Distressed Firms in Indonesia Budhidharma, Valentino; Sembel, Roy; Hulu, Edison; Ugut, Gracia S.
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 3 (2023): Proceeding of 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

The purpose of this study is to determine factors/variables that can differentiate the characteristics of distressed and good firms and propose a new model to explain financial distress in Indonesia. There have been many theories, variables, and estimation methods used by previous studies about early warning signs of financial distress. Determining factors of good and distressed firms uses Beaver's (1968) methodology. The samples used are most sectors in Indonesia’s Stock Exchange from 2005 to 2020, excluding the financial sector. The characteristic results show that good firms have higher NITA, GPTA, CTA, QATA, CATA, WCTA, CCL, RETA, and EBTCL, while distressed firms are better on CFTS, CFTA, CFNW, CFTD, NITS, NINW, NITD, ROE, CLTA, LTLTA, CLLTLTA, QACL, CR, CTS, ITS, CATS, WCTS, NWTS, and TATS.
The Antecedents Factors of Entrepreneurship among Female University Students in Indonesia Calista, Felisha; Patricia, Patricia
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 3 (2023): Proceeding of 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

Women are starting and running successful businesses around the world, including in Indonesia. Women entrepreneurs are becoming a major force in the global economy and are seen as key contributors to economic growth and job creation. However, women still encounter obstacles that hinder their ability to compete with men despite their innovative ideas. Therefore, in this research, the researcher explains the effects of these entrepreneurial factors on female university students who have the intention to become entrepreneurs. This research examines the impact of various factors on the female entrepreneurial intention of 340 female university students. For example, the effect of entrepreneurial self-efficacy and perceived behavioral control on female entrepreneurial intention. In this research, the researcher presents a research model which consists of Supporting Condition, Entrepreneurial Self-Efficacy, Perceived Behavioral Control, and Female Entrepreneurial Intention with Female Entrepreneurial Intention as the dependent variable, the researcher’s findings support the hypotheses that these factors really do have impact on female university students’ entrepreneurial intention in Indonesia.

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