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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 370 Documents
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The Influence of Institutional Ownership and the Proportion of the Independent Board of Commissioners on Tax Avoidance with Moderation Size for the 2019-2021 Period Safira, Dea Natalia; Jaunanda, Meiliana
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 3 (2023): Proceedings of the 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This study discuss the effect of Institutional Ownership and Proportion of Independent Commissioners by using size as the moderating variable. The Independent variables in this study are Institutional Ownership and The Proportion of Independent Commissioners, the moderating variable is Size or company size, and the control variables are Gross Profit Margin, Return on Sales, and Debt-to-Equity Ratio. This study uses secondary data from manufacturing companies listed on the IDX for the period 2019-2021. The result of this study prove that Institutional Ownership has a negative and significant effect on Tax Avoidance (1), the proportion of the Board of Commissioners has a significant positive effect on Tax Avoidance (2), Size strengthens the relationship between Institutional Ownership and Tax Avoidance (3), Size weakens the relationship between Proportion of Independence Commissioners on Tax Avoidance (4).
Stock Value Analysis Using Absolute Valuation and Relative Valuation Approaches Jaunanda, Meiliana
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 3 (2023): Proceedings of the 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

The world of investment in Indonesia has been growing from year to year. This can be seen from the IHSG, which has been rising every year, accompanied by the improving economic growth in various sectors. One of the sectors that plays an important role in the development of the country is the manufacturing sector. The manufacturing sector has a high capitalization value and is quite dominant in Indonesia and abroad. This has attracted the attention of investors to invest their capital. However, before buying and selling a stock, investors first analyze whether the stock they are investing in is overvalued, fairvalued, or undervalued. This study uses the absolute and relative valuation technique to assess stocks using the proxies of Price book value (PBV) and Price earning ratio (PER) and determine whether the stock is overvalued, fairvalued, or undervalued. Sampling was done on manufacturing companies that have consistently distributed dividends during the period 2017-2021. The results of the study are that the shares that were undervalued were CLPI and INDS. In 2018, the shares that were undervalued were CLPI, TOTO, and WTON. In 2019, the shares that are undervalued are ALDO, CLPI, TSPC, and WTON. In 2020, the shares that are undervalued are CLPI, INDF, and TOTO and in 2020, the shares that are undervalued are CLPI, INDF, INDS, and TSPC and only CLPI, INDS shares from 2017-2021 are in an undervalued position and WTON shares in 2021.
Firm’s Growth and Cash Flow Sensitivity: The Role of Financial Constraints Kurniawan, Andika; Juliana, Rita
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 3 (2023): Proceedings of the 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This research analyzes the role of cash flow and company growth in relation to company funding constraints in non-financial sector companies listed on the Indonesia Stock Exchange (IDX) from 2008 to 2021. The study conducted hypothesis testing to examine the influence of cash flow, company size, company growth, return on assets, and leverage. A total of 528 non-financial sector companies were included in the research. The findings reveal that there is an influence of the dependent variable, which is company growth, on the independent variables, namely Cash Flow, Return on Assets (ROA), Firm Size, and Leverage. However, one independent variable, Tobin's Q, does not have a significant impact on company growth.
The Effect of Financial Distress, Auditor Switching, Audit Committee and Covid-19 Pandemic on Audit Delay Sihombing, Tanggor; Aldanny, Shahnaz Nabiilah Zalfaa
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 3 (2023): Proceedings of the 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.
Market Reaction Toward the Detailed Content of Disclosure in the Modified Audit Opinion: Case of Indonesia Wijaya, Hana; Herusetya, Antonius
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 3 (2023): Proceedings of the 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.
Does Client Complexity Before and During the Covid-19 Pandemic Affect Audit Partner Independence? Evidence from the Modified Audit Opinions Amabel, Vania; Herusetya, Antonius
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 3 (2023): Proceedings of the 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This study examines the impact of the client's level of complexity on the modified audit opinion (MAO). This study also examines the moderating effect of the COVID-19 pandemic on the relationship between client complexity level and modified audit opinion. The level of client complexity is measured using a complexity score with the dimensions of company size, level of bankruptcy risk, level of company growth, and financial performance. The study sample was taken from all listed companies on the Indonesia Stock Exchange except for the financial industry, with an observation period of 2018-2020. Using logistic regression analysis and 1020 firm-year observations, our study found that client complexity positively affects the audit partner quality measured by the tendency to issue modified audit opinions. Further study found no evidence that the COVID-19 pandemic occurred in 2020 has a moderating effect on the relationship between client complexity and modified audit opinions. This study's results imply that the sample profile, which the Big Four audit firms dominate, reflects the relatively high quality of audit partners in Indonesia in issuing modified audit opinions despite client complexities.
Analysis of Leverage, Managerial Ownership, and Dividend Policy in Agency Theory Perspective Tjong, William; Stevanie, Stevanie
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 3 (2023): Proceedings of the 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

The purpose of this research is to test the effect of leverage, managerial ownership, and dividend policy on agency conflict. The agency conflict in this study is proxied by the value of the company measured through Tobin's Q Ratio, while the independent variables use leverage, managerial ownership, and dividend policy. The partial analysis tools in this study used Ordinary Less Square (OLS). Samples are companies listed on Indonesia Stock Exchange for the period of study. The results of this study are leverage has a negative relationship in reducing agency conflict in companies, managerial ownership does not affect the firm value, and dividend policy has a positive and significant effect in reducing agency conflict in companies.
Brand Equity and Stock Performance in Indonesia During the Stock Market Crash Period in 2020 Suryadinata, Andre; Kim, Sung Suk
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 3 (2023): Proceedings of the 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

We study the relationship between brand equity and stock return in the Indonesian market during the market crash period (March 5th-March 24th, 2020). Using the brand valuation published in “Top 100 Most Valuable Brands” in Indonesia 2020 by Brand Finance, we find that during the crash period, stocks with high brand equity have significantly negative returns with significantly higher systematic risk. We continue further by also analyzing the non-crash period in 2020. We find that in 2020 as a whole, stocks with high brand equity will provide significantly higher returns while at the same time having significantly higher systematic risk compared to other stocks with lower brand equity.
The Effect of Financial Distress on Capital Structure in Indonesia Banking Sector Deliana, Deliana; Nugroho, Vina
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 3 (2023): Proceedings of the 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

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.
Implementation of Beaver Dichotomy to Differentiate Good and Distressed Firms in Indonesia Budhidharma, Valentino; Sembel, Roy; Hulu, Edison; Ugut, Gracia S.
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 3 (2023): Proceedings of the 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.

Page 22 of 37 | Total Record : 370

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