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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 304 Documents
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EXPLORING THE ANTECEDENTS OF UNIVERSITY STUDENTS’ ENTREPRENEURIAL INTENTION IN AN EMERGING COUNTRY Elysia Poanto; Jacquelinda Sandra Sembel
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 2 (2022): Proceeding of 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

An emerging country like, Indonesia requires the young generation to be educated in order to help the nation to recover stronger from the devastating impact of COVID 19 Pandemic. The country requires a lot of business and entrepreneurial activities to transform it into a country with a stronger and more resilient economy. The purpose of this research is to analyze the factors influencing the entrepreneurial intention of university students in Indonesia. The data was gathered through the use of a survey approach and the distribution of questionnaires. University students (New university entrants, bachelor's degrees, masters’ degrees, and doctorate degrees) studying in Indonesia are the target population for this study. Validity and reliability tests were performed in this study, and a pre-test with 32 respondents was conducted before the actual data collection. Furthermore, a total of 270 individuals were chosen as the sample size. Quantitative research was used, with judgmental sampling as the design sampling method. Moreover, the Partial Least Square Structural Equation Modeling with SmartPLS was used to scrutinize the data in this study (v. 3.3.7). The data show that all of the variables examined have a positive effect on entrepreneurial intention. However, having three supported hypotheses; Entrepreneurial Mindset, Entrepreneurial Education, Perceived Behavioral Control, and two unsupported hypotheses; Self-Competence and Subjective Norms.
The Effect of Good Corporate Governance, Sustainable Growth Rate on Disclosure of Sustainability Reporting and Moderated by Covid-19 Lusmeida, Herlina; Adilla, Paskalis Krisna Putra Novaldi
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 determine the effect of Good Corporate Governance (“GCG”) and Sustainable Growth Rate (“SGR”) on Sustainability Reports (“SR”). GCG variables are measured using 15 indices that describe the overall GCG structure. Meanwhile, SGR is calculated using an analysis of the calculation of Return on Equity (ROE) minus the Dividend Payout Ratio. The research samples taken were companies engaged in manufacturing, mining, and industry which were listed on the Indonesia Stock Exchange (IDX). The data collected consists of secondary data taken from the period before COVID-19 (2018-2019) and the period during COVID-19 (2020-2021). The results that have been done show a significant effect between GCG and SR, SGR and SR, and the effect of COVID-19 on GCG on SR. while the effect of COVID-19 on SGR on SR did not have a significant effect. This study takes the renewal of the influence of GCG, SGR, on SR by measuring the influence of COVID-19 by taking companies that have an influence on the country's development. Good GCG and SGR can help disclose good SR with factors that have been taken into account against the tested line of business and coupled with the influence of COVID-19 making the Company show its commitment in providing good performance on factors that affect their daily operational work environment.
THE EFFECT OF THE FRAUD TRIANGLE IN FINANCIAL STATEMENT DETECTION OF FRAUD ON TRANSPORTATION COMPANIES Tanggor Sihombing; Febry Aditya Nugroho
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 2 (2022): Proceeding of 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This research was done to analyze the role of the fraud triangle theory in detecting the occurrence of financial statement fraud of transportation companies listed on S&P Capital IQ and Bursa Efek Indonesia from 2018 through 2020 from 2018 through 2020. The variables tested in this research are financial stability pressure, excessive pressure, personal financial need, financial target, ineffective control, and rationalization. This research uses 162 data from 54 transportation companies on S&P Capital IQ and Bursa Efek Indonesia. The test was done using Stata version 16. It showsed that financial stability pressure, personal financial need, financial target, and independent rationalization variables positively affect the occurrence of financial statement fraud. In contrast, excessive pressure and ineffective control of independent variables hurt the occurrence of financial statement fraud.
CURRENT ACCOUNTS, SAVINGS, AND TIME DEPOSITS TO OPERATING PROFIT: A COMPARATIVE STUDY ON INDONESIAN STATE-OWNED BANKS Apriani Simatupang; Gladys T. Evidente
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 2 (2022): Proceeding of 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This study compares current accounts, savings, term deposits, and operating profit among state-owned banks during the Covid 19 pandemic. This study also compares the effect of current accounts, savings, and term deposits on the operating profit of state-owned banks. The research method used is a comparative study. The study results were that during the Covid 19 pandemic, the most significant amount of current accounts was at BMANDIRI; savings and term deposits at BBRI; and operating profit was at BMANDIRI. The lowest current accounts, savings, term deposits, and operating profit were in BBTN. Comparing current accounts, savings, and term deposits, BBNI does not significantly affect operating profit. At BBRI, BMANDIRI, and BBTN, demand deposits, savings, and term deposits have a significant influence. BBTN's current accounts and savings have a negative effect on its operating profit, while BBRI and BMANDIRI have a positive effect. Term deposits at BBRI, BMANDIRI, and BBTN positively influence operational reports. It can be concluded that during the Covid 19 pandemic in 2020, current accounts, savings, and term deposits significantly influenced operating profit.
A MULTIPLE REGRESSION ANALYSIS OF TOKOPEDIA E-COMMERCE USERS’ PURCHASING DECISIONS Stella Junianti; Henilia Yulita; Michael Christian
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 2 (2022): Proceeding of 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

The goal of this research was to investigate the impact of word of mouth and brand image on purchasing decisions on the e-commerce site Tokopedia. The data used in this study is primary data collected through a questionnaire on Tokopedia e-commerce users using a purposive sampling technique. Tokopedia is one of the most popular online shopping platforms in Indonesia. Consumers will consider several factors when making purchasing decisions, including reviews from previous customers. Furthermore, consumers consider the platform's brand image. This study employs the uses and gratification theory as a foundation for communication thinking with a quantitative approach, analyzing data obtained from questionnaires distributed by the researchers and processed using the SPSS version 26 application. The findings of this study show that word of mouth has an impact on purchasing decisions and brand image. This can be demonstrated using the T and F tests to determine whether word-of-mouth and brand image influence purchasing decisions on Tokopedia's online store.
MODEL OF JOB MOTIVATION, COMPENSATION AND CAREER DEVELOPMENT ON JOB SATISFACTION OF EMPLOYEES AT SAHID SUDIRMAN RESIDENCE APARTMENT Lia Amalia; Ryan Mardiansyah
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 2 (2022): Proceeding of 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This study aims to examine the Effect Of Work Motivation, Compensation and Career Development on Job Satisfaction of Employees at Sahid Sudirman Residence Apartment. The data used in this study is primary data using questionnaire data from 175 respondents of employees of the Sahid Sudirman Residence apartment. The data is then processed by multiple linear regression method. The results of this study prove that work motivation has a significant positive effect on employee job satisfaction, compensation has a significant positive effect on employee satisfaction, career development has a significant positive effect on employee satisfaction, and Work Motivation, Compensation and Career Development together have a significant effect on job satisfaction.
LOW AUDIT QUALITY: CLIENT COMPLEXITY AS MODERATING VARIABLE, PRE- AND AT THE PANDEMIC COVID-19 PERIOD Antonius Herusetya; Yiska Cornelia Halim
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 2 (2022): Proceeding of 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

We suspect that in the era of the COVID-19 pandemic, where physical distance is required by rule, audit quality will decline, especially for small audit firms. This study examines the low audit quality of the modified audit opinion. Low audit quality is measured by low audit tenure and non-Big Four accounting firms. This study also examines this relationship in the era of the COVID-19 pandemic. The sample is all non-financial companies listed on the Indonesia Stock Exchange for 2018-2020. Using logistic regression analysis in our models, our study show contrary empirical evidence to our hypothesis that low audit tenure and non-Big Four audit firms are positively related to modified audit opinion. However, this study found no evidence that client complexity affects the relationship between low audit tenure and non-big four with modified audit opinions, both in the entire observation period and during the COVID-19 era. Our results give new implications to the stakeholders that audit quality of low tenure and non-Big Four firms do not automatically decline in the era of the COVID-19 pandemic.
THE EFFECT OF TAX AVOIDANCE, LEVERAGE, AND PROFITABILITY ON COST OF DEBT IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Louis Louis; Yenni Yenni
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 2 (2022): Proceeding of 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

For a company's operational activities to run smoothly, it requires funds to finance the company's activities as working capital, one of the ways is through debt financing. This financing option would result in interest payment, hence resulting in the cost of debt. This research aims to study the effect of tax avoidance, leverage, and profitability on cost of debt in manufacturing companies listed on Indonesia Stock Exchange (IDX). This study is a quantitative descriptive study that applies the purposive sampling method, with 78 manufacturing companies listed on the IDX from 2017 to 2019 were chosen as the sample of this study. To analyze the data obtained, this study used a multiple linear regression model. This study found that tax avoidance has no effect on the cost of debt in manufacturing companies listed on the IDX. Meanwhile, leverage and profitability both have positive significant partial effect on the cost of debt in manufacturing companies listed on the IDX. Furthermore, tax avoidance, leverage, and profitability have significant simultaneous effect on cost of debt in manufacturing companies listed on IDX. Collectively, these variables have 19.1% effect on cost of debt, while the remaining 80.9% effect is caused by factors that are not addressed in this study, such as good corporate governance, inflation, sales growth, and payback period.
CONSUMER EXPERIENCES, TIME SAVING ORIENTATION, AND PRICE SAVING ORIENTATION ON ACTUAL BEHAVIOR TO USE APPLICATION ONLINE DELIVERY FOOD GRABFOOD THROUGH CONVENIENCE MOTIVATION Dewi Sri Woelandari Pantjolo Giningroem; Novita Wahyu Setyawati; Murthi Wijayanti; Hadita Hadita
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 2 (2022): Proceeding of 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

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.
THE DEVELOPMENT OF BUMDES (VILLAGE OWNED ENTERPRISES) SUSTAINABLE ENTREPRENEURSHIP MODEL IN INDONESIA Ahmad Hermanto; Amilia Hasbullah; Imam Wibowo; Fredrick Tiagita Putra
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 2 (2022): Proceeding of 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

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.

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