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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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The Influence of Financial Distress and Profitability on Audit Report Lag in Consumer Cylicals Sector Company Listed on the Indonesia Stock Exchange in 2020-2022 Sihombing, Tanggor; Azzahra, Vega Yulia
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 study aims to examining the effect of Financial Distress and Profitability on Audit Report Lag in companies operating in the Consumer Cyclicals sector listed on the Indonesia Stock Exchange and S&P Capital IQ platform. The independent variables used in this study are Financial Distress and Profitability. The dependent variable in this study is Audit Report Lag. The sample collected and used in this study is secondary data from the financial statements of Consumer Cyclicals companies available on the official website of the IDX from 2020–2022. The technique for collecting samples was using the purposive sampling method and analyzed using the multiple regression method with a total sample of 276 data using STATA software. The results of this study indicate that Financial Distress has a positive effect on Audit Report Lag and Profitability has no effect on Audit Report Lag in Consumer Cyclicals companies listed on the IDX during 2020–2022.
Does Managerial Ability Have Information Content for Capital Market Players? An Empirical Study in Indonesia Totong, Allysa; Herusetya, Antonius
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 study empirically tests the effect of managerial ability on market reaction. Managerial ability is measured using the Demerjian et al. (2012) model, while market reaction is measured using the earnings response coefficient (ERC). The study observations include samples from all public companies on the IDX listed from 2017 to 2021 with a final number of observations of 1,380 in firm-years, except for the financial sector. By using the non-probability sampling method and purposive sampling technique, and the linear multiple regression estimation model, this study found no evidence that managerial ability can be detected by the market. Our additional testing using a measure of highest level of managerial ability also found no evidence that the market can capture the information content measured by the ERC from the highest level of managerial ability. Further test also found no evidence that during the crisis period due to the COVID-19 pandemic there is no incremental information from the existence of managerial ability captured by the capital market players. The results of this study are robust considering the results of sensitivity and additional tests.
Influence of Profitability, Liquidity, and Company Size on Profit Growth in A Consumer Non-Cyclical Company Regina Amanda Putri; Florencia Irena Lawita; Gerard Hoffen Hadiwidjaja
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 aims to examine the effect of profitability, liquidity and company size on profit growth in non-cyclical consumer sector companies listed on the IDX in 2019 - 2022. This research uses a quantitative approach. The method used in sampling in this research was purposive sampling. The population in this research is the annual financial reports of non-cyclical consumer sector companies listed on the IDX for 2019 - 2022, thus obtaining a sample of 28 companies. The research results show that profitability has a significant influence on profit growth. But liquidity and company size have no effect on profit growth.
The Influence of Company Size, Institutional Ownership, and Profitability on Dividend Policy in Manufacturing Companies Dwiyanti, Annisa; Lawita, Florencia Irena; Adrian, Michael
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

Dividend policy is important thing for companies because it can be reference for investors in making decisions to invest. This research aims to examine the effect of firm size, instiutional ownership, and profitability on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. This research uses a quantitative approach with a sample size of 28 manufacturing companies. The data used consists of secondary data from companies annual financial statemens. The analysis used is multiple regression analysis with data processing using SPSS 27. The result show that firm size has no effect on the dividend policy, while institutional ownership and profitability have an effect on dividend policy.
The Influence of Profitability, Leverage, and Company Size on Earnings Management in Raw Material Companies Putri Kezia Angelina; Florencia Irena Lawita; Agatha Violin
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 look at how profitability, debt, and business size affect earnings management in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. This research uses a quantitative method. The population for this study is obtained from secondary data from the financial statements of enterprises in the basic materials sector from 2020 to 2022. The purposive sampling strategy was employed to choose the sample, yielding 99 data points for this investigation. The findings of this study revealed that profitability has a positive influence on earnings management, whereas firm size has a negative impact, and leverage has no effect on earnings management.
The Influence of Profitability, Leverage, and Sales Growth on Tax Avoidance in Non-Cylical Consumer Sector Companies Claudia Triana; Florencia Irena Lawita; Adeline Milagros
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

Tax avoidance is a form of tax avoidance that does not exceed applicable legal boundaries and tax regulations. Tax avoidance is implemented by looking at the gaps and weaknesses in tax regulations. The aim of this research is to test whether profitability, leverage and sales growth indicators are able to influence tax avoidance. The research was conducted on companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange for the period 2020 - 2022. The research method used was a quantitative method with purposive sampling. The author used SPSS version 27 software to process the data. The results of this research are that profitability and sales growth influence tax avoidance. Meanwhile, leverage has no effect on tax avoidance.
The Effect of Tax Planning, Deferred Tax Burden, and Profitability on Earnings Management in Industrial Companies Michaela Igari Talita; Muhammad Malik Muhammad; Brigitta Dominic Tander
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

Earnings management is a company's practice of manipulating financial indicators or accounting data for specific purposes. The aim of this study is to determine the effect of tax planning, deferred tax burden, and profitability on earnings management. This study uses a purposive sampling method and Statistical Package for the Social Sciences Version 27 (SPSS) software for data processing. The sample used in this study were industrial companies listed on the Indonesia Stock Exchange for the period 2019–2022. The results of this study indicate that tax planning affects earnings management, while deferred tax charges and profitability do not.
The Effect of Debt to Equity Ratio, Current Ratio, Total Assets Turnover, Sales Growth, and Firm Size Toward Profitability of Property Companies Listed on the Indonesia Stock Exchange Jhonson; Yanuar Dananjaya
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 was to determine the effect of Debt to Equity Ratio, Current ratio, Total Assets Turnover, Sales Growth, and Firm Size toward profitability. The population in this research is all property and real estate companies listed on the Indonesia Stock Exchange in the period 2019 - 2023. This research uses quantitative methods. The sample selection technique used in this research is the purposive sampling method and by using the specified criteria, 58 companies were obtained as research samples. The analysis technique in this research uses multiple linear regression analysis. The results showed that partially, debt to equity ratio, total assets turnover, and sales growth have positive and significant effects on profitability. Meanwhile, current ratio and firm size don't have a significant effect toward profitability. The simultaneous result showed that all independent variables have a significant effect toward profitability of property companies listed on the Indonesia Stock Exchange.
The Influence of Current Ratio, Debt to Equity Ratio, Inventory Turnover, Return on Assets and Firm Size Toward Profit Growth of Consumer Goods Company Listed on Indonesia Stock Exchange Clarissa Caitlin; Yanuar Dananjaya
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 is conducted to analyze the influence of Current Ratio, Debt to Equity Ratio, Inventory Turnover, Return on Assets and Firm Size toward Profit Growth of Consumer Goods Companies listed in the Indonesia Stock Exchange for the period 2018 – 2022. The quantitative approach will be used in this study's research design. The research quantitative data is the secondary data acquired from the financial year reports of Consumer Goods Companies listed on the Indonesia Stock Exchange from 2018 to 2022. With purposive sampling technique, 30 companies out of 84 companies in the population are chosen as the sample for this research. SPSS Version 25 is used to compute the multiple linear regression model of this research. The research’s result shows that Current Ratio partially has insignificant influence towards Net Profit Margin. Receivable Turnover partially has insignificant influence towards Profit Growth. Debt to Equity Ratio partially has insignificant influence towards Profit Growth. Return on Assets partially has significant influence towards Profit Growth. Inventory Turnover partially has insignificant influence towards Profit Growth. Firm Size partially has insignificant influence towards Profit Growth. Current Ratio, Debt to Equity Ratio, Return on Assets, Inventory Turnover and Firm Size simultaneously have insignificant influence towards Profit Growth.
The Impact of Profitability, Leverage, and Tax Avoidance on Earnings Management in Consumer Goods Companies Listed on the Indonesia Stock Exchange Theophilus Tan Ariel; Yanuar Dananjaya
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 study analyzes the impact of profitability, leverage, and tax avoidance on earnings management in consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020. Data were collected using purposive sampling technique with a sample of 93 companies. Using multiple linear regression analysis, this study finds that profitability, leverage, and tax avoidance do not have a significant impact on earnings management either partially or simultaneously. These findings suggest that other factors not studied may play a greater role in earnings management practices in consumer goods companies.

Page 9 of 31 | Total Record : 304

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