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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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ANALYSIS OF THE INFLUENCE OF INTELLECTUAL CAPITAL AND CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE Partogian Sormin; Claudia Cindy Manona
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 and analyze the effect of intellectual capital and corporate governance on financial performance. This paper presents a new spectrum and recommendation to stakeholders. Previous research related to this already exists, but however, the results are not consistent. This study uses a method developed by Public, namely Value Added Intellectual Capital Efficiency , as an indicator for measuring intellectual capital, and uses three indicators of corporate governance, namely managerial ownership, proportion of independent commissioners, and proportion of independent audit committee. The sample used in this study were 28 manufacturing companies in the consumer goods industry sector listed on the IDX for the 2015-2019 period. The results of this study indicate that intellectual capital and the proportion of independent commissioners have a positive and significant effect on the company's financial performance; managerial ownership has a negative and significant effect on the company's financial performance; and the proportion of independent audit committee has a positive effect on the company's financial performance, but the effect is not significant.
THE EFFECT OF FINANCIAL LITERATURE AND BIG FIVE PERSONALITY TRAIT ON INVESTMENT INTENTION ON MILLENIALS IN PANDEMIC ERA Andreas Wijaya; Tannia Tannia; Vallent Wonda; Ashifa Zulfa Faujian; Elisabeth Vebrin
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 outbreak of the corona virus had made significant changes in VUCA era, where as volatility, uncertainty, complexity, and ambiguity hit harder economic, including financial sector. As the consequences of government policies to imposed lockdown, Stock market has declined drastically, on the other hand the number of investor increased compared to the previous years. This anomaly phenomenon shows there is another variable generates investment intention. Previous studies, the topic of financial management behavior studies still limited, especially on the psychological side of humans. This study revealed factors such as financial literacy and big personality traits from the point of view of men and women to reveal this phenomenon, using a questionnaire in data collection and a Likert scale, processing that carried out using the SMART PLS test tool. the result is that female respondents get a greater significance value than male respondents, it can be concluded that financial literacy is needed by women. For the moderating results in this study, it shows that men have a moderating influence while women do not have moderation. This study used 195 respondents, so that in the future it can increase the number of respondents to strengthen the research model. In addition, this research is still ongoing in the Jakarta area, so it can be a consideration for conducting further research such as adding respondents outside Jakarta.
THE EFFECT OF FINANCIAL DISTRESS, COMPANY SIZE, CAPITAL INTENSITY AND LEVERAGE ON ACCOUNTING CONSERVATISM Matthew 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 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.
Effectiveness and Contribution of Regional Tax to Regional Real Income (Case Study: Kecamatan Belinyu Kabupaten Bangka) Astuti, Veranica Fuji; Simatupang, Apriani
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

Measuring the effectiveness and contribution of local real income (PAD) should be carried out for the purpose of evaluation related to the regional budget. Local real income comes from local tax receipts, local remuneration, income from local wealth management, and other sources. Local taxes are the main source of PAD. PAD will be used to build the area. This research method is a case study in the Belinyu district of Bangka. This is done because this area is a potentially great source of income for the region in terms of its tourism. Belinyu district has a very beautiful beach, but it is unmaintained. The area's tourist attractions do not have toilets, gazebos, or inadequate rest facilities, nor do they have adequate restaurants. The research approach uses descriptive quantitative methods, namely measuring the effectiveness and tax contributions of the Belinyu district. The local taxes used in this study are those related to tourism, namely catering tax, hotel tax, and entertainment tax. The results of the data analysis showed average percentage values of efficiency of 80.60% and regional tax contribution of 89.60%. The effectiveness of the regional tax against PAD is quite effective, and the contribution of the regional tax towards PAD is very good.
Fostering Innovation in the Restaurant Industry: The Impact of Leadership Styles on Employee Creativity in Jakarta and Tangerang Aristoa, Benny; Abelael, Timothy Ethan
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 research explores the influence of leadership styles—specifically transactional, transformational, and laissez-faire—on innovative work behavior within the bustling restaurant industry of Jakarta and Tangerang, vital components of Indonesia's economic landscape. Utilizing a survey methodology that engaged 200 employees from full-service restaurants and adopting the Multifactor Leadership Questionnaire (MLQ) for evaluating the impact of leadership styles on innovation, the study employs SMART PLS4 for thorough data analysis. The findings reveal a dichotomy in the effects of leadership styles on innovation: transactional leadership, with its focus on reward and performance, negatively impacts innovative behavior, suggesting that a strict emphasis on outcomes may deter creative initiatives. Conversely, transformational leadership, characterized by its motivational and intellectually stimulating approach, significantly fosters innovation, encouraging employees to surpass routine expectations and engage in creative problem-solving. Laissez-faire leadership, marked by a lack of active involvement, similarly detracts from innovation, failing to provide the necessary guidance and encouragement for creative endeavors. The research underscores transformational leadership as the most effective style for promoting innovation in the restaurant sector, advising managers to adopt practices that inspire and challenge employees to ensure a competitive edge in the dynamic F&B industry. 
The Pattern of Electric Vehicle Demand among the Upper-middle Income Class in Indonesia Tan, Pauline
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

Electric vehicles have emerged as a very promising solution as awareness of the effects of fossil fuel vehicles on air pollution and climate change has increased. Electric vehicles are not only changing the way we move, but they are also changing many aspects of our lives, from the environment to the economy and public health.As of 2023, the global market size for electric vehicles has reached USD 388.1 billion and is expected to continue to grow to USD 951.9 billion by 2030 (Marketsandmarkets, 2023). With the increasing technology, environmental awareness, and government policies, electric vehicles are becoming a promising choice as a sustainable transportation. As consumers and industries become more aware of climate change and air pollution, they are starting to switch to electric vehicles to reduce carbon emissions. This has led to the growing electric vehicle market with innovation and investment around the world.
The Impact of Covid-19 Pandemic Towards Stock Return in Indonesia : (Empirical Study On Companies Listed In IDX During Period Of 2019–2020) Jaunanda, Meiliana; Gabrielle Angelica Beatrice Inzen
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This research was conducted to analyze the impact of Return on Asset (ROA), Market Capitalization, COVID-19 Pandemic, and Stock Sector towards Stock Return in Indonesia. The independent variables used in this study are Return on Asset (ROA), Market Capitalization, Daily Increase of COVID-19 Total Confirmed Cases, and Stock Sector as a dummy variable. The control variables used in this study are Debt-to-Equity Ratio (DER) and Company Size. The dependent variable used in this study is Stock Return. The population of this study is the companies that are listed in Indonesia Stock Exchange (IDX) during 2019 and 2020. A total of 776 samples are collected based on the purposive sampling method used in this study. The results showed that: (1) Return on Asset (ROA) has a significant positive impact towards stock return; (2) Market Capitalization has a significant positive impact towards stock return; (3) Daily Increase of COVID-19 Total Confirmed Cases has a significant negative impact towards stock return; and (4) Stock Sector has an insignificant negative impact towards stock return.
The Influence of Audit Committee, Firm Size, and Sales Growth Toward Tax Avoidance in Coal Mining Companies Listed on the Indonesia Stock Exchange Sitompul, Thomson; Aldora, Velda
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

Coal is valued for its energy content and since the 1880s has been widely used to generate electricity. In Indonesia coal mining sector is one of the drivers of economic development, because of its role as a provider of energy resources indispensable for the economic growth of a country. The research designs used in this research are quantitative. There are 23 companies which are taken as the number of samples with period from 2019-2022. The data analysis method includes: descriptive statistic, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, validity test and hypothesis test. Based on the data analysis, this research reveals that Audit Committees have a positive and significant influence towards Tax Avoidance in Coal Mining Companies Listed on The Indonesia Stock Exchange, Firm Size have a positive and significant influence towards Tax Avoidance in Coal Mining Companies Listed on The Indonesia Stock Exchange and Sales Growth do not have influence towards Tax Avoidance in Coal Mining Companies Listed on The Indonesia Stock Exchange.
The Impact of Firm Size, Capital Intensity Ratio, Inventory Intensity Ratio and Leverage Toward Effective Tax Rate on Consumer Goods Companies Listed on the Indonesia Stock Exchange Lu, Jeniefer; Dananjaya, Yanuar
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

Effective Tax Rate is an indicator of tax management as measured by comparing tax burden to pre-tax income. The effective tax rate is used to measure the amount of tax that is borne by the company against the company's accounting profit, so the company can know the performance of its tax management. The objective of this research is to analyze the impact of firm size, capital intensity, inventory intensity, and leverage toward effective tax rate in consumer goods companies listed on Indonesia Stock Exchange (IDX) during the period 2018-2021. The population of this research is the state-owned enterprises listed on Indonesia Stock Exchange during 2018-2021. Further, with the employed purposive sampling and determined criteria, 32 companies are chosen as the samples. The data analysis method applied is multiple linear regression which is processed through SPSS 26th version. The result of this research shows that firm size, capital intensity have no impact toward effective tax rate. However, inventory intensity has an insignificant positive impact toward effective tax rate. Furthermore, leverage has a significant positive impact toward effective tax rate.
The Effect of Firm Performance, Financial Distress, and Operational Complexity on Audit Report Lag with Corporate Governance Mechanism and Audit Quality as Moderation Naibaho, Eduard Ary Binsar; Dewanti
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

The purpose of this study is to examine the effect of firm performance, financial distress and complexity on audit report lag with corporate governance mechanisms and audit quality as moderating variables. Firm performance proxy Tobin's and ROA, financial distress proxy Altman's, managerial ownership, board size, and audit quality. The research uses secondary data from 128 companies in Indonesia, Australia and New Zealand, which are included in the office of manufacture and mining in the S&P Capital IQ for the period 2018-2022. The sample collection technique uses a purposive sampling method. This research found that company performance and financial distress had no effect, while complexity had an effect on audit report lag. Managerial ownership has an effect on Tobin, financial distress, and complexity on audit report lag, but managerial ownership has no effect on ROA. The size of the board of directors has an effect on Tobin but has no effect on ROA, financial distress, and complexity on audit report lag. Audit quality has no effect on company performance and complexity but does affect financial distress and audit report lag.

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