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<![CDATA[THE EFFECT OF BOARD GENDER DIVERSITY, FINANCIAL BACKGROUND AND PANDEMIC PERIOD TOWARDS THE FINANCIAL PERFORMANCE OF A COMPANY (EMPIRICAL EVIDENCE FROM MANUFACTURING COMPANY LISTED IN INDONESIAN STOCK EXCHANGE) ]]>
<![CDATA[Chrislo, Mellinda]]>;
<![CDATA[Sambuaga, Elfina Astrella]]>
<![CDATA[ Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 2 (2022): Proceedings of the 2nd International Conference on Entrepreneurship (IConEnt) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan ]]>
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<![CDATA[This research seeks to determine how gender diversity impact financial performance, how financial background of board impact the financial performance and how pandemic period impact the financial performance of a company. In this study, the population consisted of manufacturing firms listed on the Indonesian Stock Exchange between 2018 and 2020. Purposive sampling was employed as the sampling technique. The sample had a total of 52 companies and a total of 152 observations. According to the three hypothesis that is proposed is that the presence of female directors have a positive impact on the financial performance of the company. The presence of board member with financial background will have a positive impact towards the financial performance and lastly, pandemic period have a negative impact towards the financial performance of the company.]]>
<![CDATA[THE INFLUENCE OF GENDER DIFFERENCES OF COMPANY EXECUTIVES IN INDONESIA AGAINST THE RISK OF FALLING STOCK PRICES ]]>
<![CDATA[Shannova, Stefany]]>;
<![CDATA[Budhidharma, Valentino]]>
<![CDATA[ Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 2 (2022): Proceedings of the 2nd International Conference on Entrepreneurship (IConEnt) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan ]]>
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<![CDATA[The purpose of this study is to determine the influence of gender differences between men and women on the risk of falling company stock prices in Indonesia. The study also wants to see if female executives have a positive or negative influence on the risk of falling stock prices. This study has an observation in which there are 433 companies listed on the Indonesia Stock Exchange from 2010 to 2019 with certain criteria. There are 2 models used in this study, namely the Logit Model, and the Generalized Method of Moments (GMM). The results showed that female executives did not have a significant influence on the risk of falling company stock prices. In addition, the position of the CFO compared to the CEO also does not have a significant positive influence in influencing the risk of falling stock prices.]]>
<![CDATA[CONSUMER EXPERIENCES, TIME SAVING ORIENTATION, AND PRICE SAVING ORIENTATION ON ACTUAL BEHAVIOR TO USE APPLICATION ONLINE DELIVERY FOOD GRABFOOD THROUGH CONVENIENCE MOTIVATION ]]>
<![CDATA[Giningroem, Dewi Sri Woelandari Pantjolo]]>;
<![CDATA[Setyawati, Novita Wahyu]]>;
<![CDATA[Wijayanti, Murthi]]>;
<![CDATA[Hadita, Hadita]]>
<![CDATA[ Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 2 (2022): Proceedings of the 2nd International Conference on Entrepreneurship (IConEnt) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan ]]>
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<![CDATA[The purpose of this study was to determine the effect of consumer experiences, time saving orientation, and price saving orientation on actual behavior using grab food through convenience motivation as an intervening variable. This study uses a quantitative approach and a pilot study of 30 respondents was conducted to test the research instrument. The object of this research is the people of Bekasi City by using a sample of 136 respondents. The data analysis technique in this study uses regression uing the SPSS version 24 application. The results show that consumer experiences, time saving orientation, and price saving orientation variables have a significant effect on actual behavior and convenience motivation in using grab food. Meanwhile, convenience motivation is able to mediate consumer experiences, time saving orientation, and price saving orientation towards actual behavior in using grab food.]]>
<![CDATA[THE EFFECT OF FINANCIAL DISTRESS, COMPANY SIZE, CAPITAL INTENSITY AND LEVERAGE ON ACCOUNTING CONSERVATISM ]]>
<![CDATA[Christian, Matthew]]>
<![CDATA[ Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 2 (2022): Proceedings of the 2nd International Conference on Entrepreneurship (IConEnt) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan ]]>
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<![CDATA[The company's financial statements will describe the effectiveness of its management in managing company resources. Management can choose which accounting technique to use in the preparation of financial statements. One of the techniques that can be used is the accounting conservatism technique. The purpose of this study was to determine the effect of financial distress, firm size, capital intensity and leverage on accounting conservatism. The population in this study by period is Manufacturing companies listed on the Indonesia Stock Exchange in the period 2017 - 2019. The number of samples analyzed were 30 companies. The sample was taken by purposive sampling method where the data taken were selected using certain criteria. The analysis technique used was multiple linear regression analysis. The results of this study indicate that financial distress has no effect on accounting conservatism, firm size has no effect on accounting conservatism, capital intensity has no effect on accounting conservatism and leverage also has no effect on accounting conservatism.]]>
<![CDATA[HOW EXTRINSIC MOTIVATION AFFECT PERFORMANCE OF JASIJUKA SEJAHTERA MSME ASSOCIATION IN EAST BELITUNG ]]>
<![CDATA[Hartanto, Chandra]]>;
<![CDATA[Sumbogo, Ignatius Ario]]>
<![CDATA[ Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 2 (2022): Proceedings of the 2nd International Conference on Entrepreneurship (IConEnt) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan ]]>
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<![CDATA[This study is structured to determine the effect of extrinsic motivation and digital marketing training on performance. This quantitative approach research conducted with the unit of analysis of the Jasijuka Sejahtera MSME Association, with population of 32 people representatives of Jasijuka Sejahtera. The sampling method used is non-probability sampling with saturated sample technique. The data processing uses multiple linear regression analysis. The result concludes that there is an insignificant effect of digital marketing training on performance, while extrinsic motivation has a positive, significant influence on performance. And last, there is no simultaneous effect between digital marketing training and extrinsic motivation on performance.]]>
<![CDATA[THE IMPACT OF LATE-NIGHT SOCIAL MEDIA USAGE TOWARDS COGNITIVE ENGAGEMENT OF FEMALE ENTREPRENEURS IN INDONESIA ]]>
<![CDATA[Parengkuan, Zipora Hana Sakura]]>;
<![CDATA[Wijayanti, Cynthia Anna]]>
<![CDATA[ Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 2 (2022): Proceedings of the 2nd International Conference on Entrepreneurship (IConEnt) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan ]]>
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<![CDATA[The trend of social media incremental usage has become increasingly visible in everyday life. Excessive usage of social media is a modern phenomenon that has several negative effects in the entrepreneurial realm, however it has received little attention in empirical study. Based on the stressor-strain-outcome model, this study intends to reveal that late-night social media usage might impact two psychological strains (technostress and life invasion) amongst female entrepreneurs and hence have an influence on their behavioural outcomes (cognitive engagement). The object of this research are female entrepreneurs in Indonesia from the small and medium sized enterprise sector (SMEs) that have used social media late at night. This study used a quantitative approach and non-probability purposive sampling as the sampling technique. There were 200 respondents obtained using an electronic questionnaire which was then processed using the PLS-SEM method using SmartPLS. The results indicated that late night social media usage significantly raises life invasion and technostress among female entrepreneurs. However, late night social media and the two psychological strains have positive impacts towards entrepreneurial cognitive engagement as opposed to negative. The results of this study are expected to provide new insights for female entrepreneurs about the benefits of social media usage to view social media usage as beneficial tool which brings advantages that could help their businesses remarkably. More toward older generation who have difficulties in utilizing social media in daily life regardless the businesses they have. In this digital era, it is important to keep up and learn more about social media to be able to follow the market movement and capture business’s opportunities posted through social media.]]>
<![CDATA[THE EFFECT OF BONDED SOCIAL CAPITAL AND BRIDGING SOCIAL CAPITAL ON ENTREPRENEUR'S PERFORMANCE MODERATED WITH AWARENESS VARIABLES ON OPPORTUNITY AND OPERATIONAL COMPETENCY IN ENTREPRENEURS ]]>
<![CDATA[Vandianxo, Shandio Leo]]>;
<![CDATA[Wuisan, Dewi]]>
<![CDATA[ Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 2 (2022): Proceedings of the 2nd International Conference on Entrepreneurship (IConEnt) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan ]]>
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<![CDATA[This study aims to identify the effect of bound social capital and to bridge social capital on entrepreneurial Performance, which is moderated by the variables Awareness of opportunities and operational competence of entrepreneurs. This research approach uses quantitative methods and data collection methods which are distributed through electronic questionnaires via a google form. This research is aimed at entrepreneurs, with a total of 160 respondents. The instrument used for collecting questionnaire data consists of 24 indicators. Testing the questionnaire was carried out with the reliability test method and validity test, and the tools used to analyze the data using the application smart-PLS 3.2.9. The results of the study explain that bound social capital has a positive effect on entrepreneurial Performance, bridging social capital has a positive effect on entrepreneurial Performance, operational competence does not moderate the positive influence between social capital that is tied to entrepreneurial Performance, operational competence moderates the positive effect of bridging social capital on entrepreneurial Performance, Awareness of opportunities does not moderate the positive influence between social capital that is tied to entrepreneurial Performance, Awareness of opportunities does not moderate the positive influence of social capital that bridges on entrepreneurial Performance.]]>
<![CDATA[THE DEVELOPMENT OF BUMDES (VILLAGE OWNED ENTERPRISES) SUSTAINABLE ENTREPRENEURSHIP MODEL IN INDONESIA ]]>
<![CDATA[Hermanto, Ahmad]]>;
<![CDATA[Hasbullah, Amilia]]>;
<![CDATA[Wibowo, Imam]]>;
<![CDATA[Putra, Fredrick Tiagita]]>
<![CDATA[ Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 2 (2022): Proceedings of the 2nd International Conference on Entrepreneurship (IConEnt) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan ]]>
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<![CDATA[The establishment of BUMDes at the village government level is a strategic management of the central government to improve the village economy which is expected to have an impact on national economic growth. In practice, the existence of BUMDES currently faces the stagnant condition. Entrepreneurship has become a very important world phenomenon since couple of decades which considered as a solution to socio economic development. This paper is intended to analyze how sustainable entrepreneurship can be applied to Village-Owned Enterprises in Indonesia, and is expected to be a starting point and solution for developing sustainable BUMDes operations in Indonesia.]]>
<![CDATA[The Consequences of Individual Perception on Non-Financial Performance Measurement Systems ]]>
<![CDATA[Lina, Lina]]>
<![CDATA[ Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 3 (2023): Proceedings of the 3rd International Conference on Entrepreneurship (IConEnt) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan ]]>
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<![CDATA[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.]]>
<![CDATA[The Effect of Tax Planning and Current Tax Expense on Earnings Management Before and After Income Tax Rate Changes ]]>
<![CDATA[Rengganis, Dita]]>;
<![CDATA[Soetardjo, Mulyadi Noto]]>
<![CDATA[ Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 3 (2023): Proceedings of the 3rd International Conference on Entrepreneurship (IConEnt) ]]>
Publisher : <![CDATA[Universitas Pelita Harapan ]]>
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<![CDATA[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.]]>
