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Proceeding of The International Conference on Management, Entrepreneurship, and Business
Published by Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia
ISSN : -     EISSN : 30909155     DOI : https://doi.org/10.61132/icmeb
Core Subject : Science,
Decision Sciences, Operations Research & Management
The paper topics published in the Proceeding of the International Conference on Management, Entrepreneurship, and Business the sub-groups of Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operations Management, Supply Chain Management, Corporate Governance, Business Ethics, Management Accounting and Capital Markets and Investment and other relevant fields.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 150 Documents
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Effect of Red Flags and Competence on Fraud Detection with Professional Skepticism as Moderation Gusti Ngurah Adhitya Putra Utama; Yadhurani Dewi Amritha
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.337

Abstract

This study investigates the impact of auditor competence and red flag awareness on fraud detection ability, examining the moderating role of professional skepticism. As fraudulent financial reporting poses a critical threat to the integrity of financial disclosures and stakeholder trust, understanding the key factors influencing an auditor's detection capabilities is essential. This study employed a quantitative approach, gathering data from auditors at Public Accounting Firms (KAP) in Bali Province via a four-point Likert scale questionnaire. The data were subsequently analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The findings indicate that both auditor competence and an awareness of red flags significantly and positively enhance fraud detection capabilities. Conversely, professional skepticism, when analyzed for its direct influence, demonstrated a significant negative effect on this ability. Furthermore, skepticism exhibited a complex moderating role: it significantly weakened the positive relationship between competence and fraud detection, while not significantly moderating the link between red flags and detection ability. These results provide crucial theoretical contributions by revealing the nuanced and sometimes counter-intuitive role of professional skepticism. Practically, they inform policy for audit firms and regulatory bodies, suggesting that while fostering competence and red flag awareness is vital, the application of skepticism requires a more sophisticated and refined approach to truly enhance audit quality and overall fraud detection effectiveness.
Determinants of Personal Taxpayer Compliance: Evidence from North Badung Tax Office Ni Putu Yuria Mendra; Putu Wenny Saitri; I Gusti Putu Eka Rustiana Dewi; Ni Komang Janitri Pratiwi; Ni Made Swinta Setiani
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.338

Abstract

Taxes are the largest contributor to state revenue in financing national development. Tax compliance is the act of the taxpayer in fulfilling their tax obligations following the provisions of the legislation and tax implementation regulations in force in a country. Efforts made by the government to improve taxpayer compliance are by reforming tax laws and the tax administration system. This study aims to determine the effect of tax knowledge, tax sanctions, the benefit of the taxpayer identification number, and modern tax administration systems on personal taxpayer reporting compliance at the tax office in North Badung. The population of this research is personal taxpayers at the North Badung Tax Office Services, which is based on the data of individual taxpayers, as many as 95,542 people. The sample in this study consisted of 76 individual taxpayers who reported compliance, selected using a non-probability sampling method with an accidental sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that the tax knowledge variable did not affect personal taxpayer compliance, while the tax sanctions variable, the benefit of the taxpayer identification number, taxpayer awareness, and the modern tax administration system had a positive effect on personal taxpayer reporting compliance. Further research can expand on this study by incorporating other variables that, in theory, influence taxpayer reporting compliance, such as tax services.
Analysis of Factors Affecting the Integrity of Financial Reports in Banking Sector Companies I Gede Cahyadi Putra; Ida Ayu Ratih Manuari; Putu Ayu Diah Widari Putri; Ni Ketut Emayanti; Ni Kadek Vina Angelica Putri
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.341

Abstract

Financial statement integrity refers to financial statements that accurately reflect the true condition of a company, without anything being concealed or hidden. The importance of financial statement integrity has become an increasingly pressing requirement that companies must fulfill in order to avoid misleading financial statement users, which could result in erroneous decision-making. This study aims to analyze the influence of managerial ownership, institutional ownership, company size, financial distress, and leverage on financial statement integrity in banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The research population consists of banking sector companies listed on the IDX during the 2021-2023 period. This study involves 20 companies selected as samples using purposive sampling. The analysis technique used to test the hypotheses is multiple linear regression analysis. The results of this study indicate that managerial ownership, institutional ownership, company size, and leverage do not affect financial statement integrity, while financial distress has a negative effect on financial statement integrity. This study is expected to provide general input to managers or strategists at companies listed on the Indonesia Stock Exchange to always align all interests involved in company management.
Enhancing Skincare Purchase Decisions: A Case Study of Facetology in Semarang City Anisah Gadiez Salsa Aprilleony; Mahmud Mahmud; Bara Zaretta; Febrianur Ibnu Fitroh Sukono Putra
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.342

Abstract

This study aims to analyze the influence of brand image, word of mouth, and product quality on the purchase decision of Facetology skincare products. The study uses a quantitative method to obtain objective and generalizable results. The sample consisted of 100 respondents, who were individuals who had purchased or used Facetology skincare products. The sampling technique used was purposive sampling, ensuring that the selected respondents met criteria relevant to the research objectives. Data collection was conducted through the distribution of questionnaires to the selected respondents to gather the necessary information. The data analysis technique employed was Smart PLS 4.0, which efficiently and accurately measures the relationships between variables. This study emphasizes the importance of understanding the factors influencing purchase decisions in the skincare industry, particularly for the Facetology brand. The results of the study indicate that word of mouth has a positive and significant effect on the purchase decision of Facetology products. Additionally, brand image was found to have no significant effect on the purchase decision, while product quality had a positive and significant effect on the purchase decision of Facetology products. The implications of this study suggest that the company can leverage word of mouth as an effective marketing strategy and focus more on improving product quality to influence consumer purchase decisions.
Pentagon Fraud’s Determinants on Fraudulent Financial Statement: Whistleblowing as Moderating Variable in Soes Rania Suksmaningtyas; Imang Dapit Pamungkas
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.344

Abstract

This study examines the impact of Pentagon Fraud factors on FSF, with WBS as a moderation variable, focusing on Indonesian State-Owned Enterprises (SOEs) from 2021 to 2024. The Pentagon’s Fraud Theory encompasses five key elements: pressure, opportunity, rationalization, competence, and arrogance, each of which is represented by financial stability, ineffective monitoring, the quality of auditors, the experience of directors, and CEO pictures. This study aims to determine how these factors affect financial reporting that contains fraud, and whether WBS can strengthen or weaken the relationship between the two. Using a quantitative approach with secondary data from the annual reports of 104 SOEs, thisi study applied panel data regression method. FSF was measured using the Beneish M-Score, while the effect of moderation was tested through moderated regression analysis. The results of this study are expected to provide deeper insights into the dynamics of fraud in the public sector and highlight the importance of WBS as a governance tool in reducing the risk of fraud. The study contributes to the previous literature by integrating a comprehensive fraud framework and testing it with moderation mechanisms, while also focusing on specific institutional contexts (SOEs), which have not been explicity explored in previous studies.
Detecting Fraudulent Financial Statement Using the Fraud Hexagon Model and ESG Disclosure as a Moderator Maulana Ischaq; Imang Dapit Pamungkas
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.346

Abstract

The purpose of this study is to investigate the connection between the probability of financial statement fraud and the components of the Fraud Hexagon: pressure, opportunity, rationalization, capability, arrogance, and collusion. Additionally, we examine how Environmental, Social, and Governance (ESG) Disclosure functions as a moderator. Banks listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024 are the subject of this study. We make use of secondary data gathered from business sustainability and annual reports. Purposive sampling was used to choose the bank sample depending on the completeness of the data. We use the Partial Least Squares (PLS) method of Structural Equation Modeling (SEM), which works well for evaluating models with complex variables, for the analysis. The results of this study are expected to provide insights into how each element of the Fraud Hexagon contributes to financial statement fraud and how ESG Disclosure can mitigate these risks.
ESG and Financial Scandals: The Role of Investor Attention in Curbing Misconduct in Indonesia’s Banking Industry Indah Sri Lestari; Wulan Budi Astuti; Ratiningsih Ratiningsih
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.347

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) performance on financial misreporting, with investor attention as a moderating variable in banking companies listed on the Indonesia Stock Exchange during the 2019–2022 period. The theoretical framework is grounded in Agency Theory and Legitimacy Theory to explain the role of ESG as an internal control mechanism and a means of gaining external legitimacy. The research employs a quantitative approach using secondary data from annual reports and sustainability reports. Financial misreporting is proxied by earnings management measured through discretionary accruals, while ESG performance is assessed using the GRI Standards index, and investor attention is proxied by institutional ownership. Data analysis was conducted using multiple regression and Moderated Regression Analysis (MRA). The findings reveal that all three ESG dimensions (environmental, social, and governance) have a significant negative effect on earnings management. Institutional investor attention is found to strengthen the negative relationship between environmental and social aspects with earnings management, but weaken the influence of governance. These results indicate that institutional investors tend to be more responsive to environmental and social issues compared to governance aspects. Practically, this study provides empirical evidence that ESG implementation can serve as a control instrument against financial misreporting in the banking sector, while theoretically enriching the literature on investor moderation in the relationship between ESG and earnings management practices.
Effectiveness of Emission Control Policies: Bibliometric Insights Across Economic Contexts Livia Ayu Intan Lestari; Aida Roestiyadi; Cyntia Widya Ariastuti
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.348

Abstract

Global climate change has prompted analysis of emission control policies, including carbon trading mechanisms and carbon taxes, to achieve a low-carbon economy. This study utilizes a bibliometric approach (2020–2025) with the Scopus database, which is processed using the RStudio application with Bibliometrix and Biblioshiny analysis and also uses the VOSviewer application, to identify publication trends and the effectiveness of emissions policies in different economic contexts, such as G20 countries or developed countries with developing countries. Thematic analysis results show dominant topics such as emissions trading, carbon capture, renewable energy, and a focus on economic development and technological innovation. The reviewed literature confirms that higher carbon tax rates are more effective in reducing emissions in G20 countries, while in developing countries, the implementation of a combination of strict carbon taxes and emissions trading mechanisms can promote substantial decarbonization. Overall, this bibliometric study confirms the growing research interest in green economy solutions and supports the urgency of adaptive, evidence-based emissions policies in various economic contexts.
Navigating Advancements in Economic Forecasting Under Crisis: A Bibliometrix Analysis of Global Research Trends Kamelia Indah Sari; Fredericho Mego Sundoro
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.349

Abstract

Economic forecasting is becoming increasingly important year after year, especially during crises such as the pandemic of COVID-19 and the Russia-Ukraine war. Its development can be seen from the use of basic statistical models to the increasingly widespread use of machine learning technology. Economic forecasting plays an important role in helping to formulate policies and is also a reliable tool for researchers in dealing with uncertainty. Global crises, such as inflationary pressures due to the pandemic and supply chain disruptions from the Russia-Ukraine conflict, have prompted increased research in this field in an effort to anticipate economic shocks and emphasize the urgency of forecasting to prepare strategies for dealing with future uncertainty. This literature review uses the Scopus database with 2561 publications from 2020 to 2025, analyzed using R Studio with a bibliometrix approach (specifically biblioshiny) and VOSviewer to map relevant thematic connections. This analysis shows that economic forecasting is greatly influenced by market uncertainty and geopolitical factors, and at the same time influences public policy formulation and financial stability. Research contributions from Indonesia are still limited, with only 40 documents, thus emphasizing the need to strengthen economic forecasting studies in Indonesia to support monetary policy and national financial stability.
Value Over Technology? Examining the Roles of Perceived Value and Interactive Digital Innovation in Driving Consumer Behavior and Digital Engagement in Retail Markets Alfina Sitangganga; Darwin Lie; Robet Tua Siregar
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.376

Abstract

This study seeks to investigate a consumer behavior model by evaluating the impact of interactive technology-driven digital innovation and perceived value on digital engagement, with customer behavior serving as a mediating variable within the retail sector in Jambi Province. A quantitative research design utilized a survey method with 150 retail consumers as participants. We used Structural Equation Modeling–Partial Least Squares (SEM-PLS) to look at both the measurement and structural models. The findings of the measurement model show that all indicators match the requirements for convergent validity. The outer loading values are all over 0.70, which means that the construct is reliable and valid. The evaluation of the structural model indicates that perceived value exerts a positive and significant influence on both consumer behavior and digital engagement. Also, how people act as consumers has a big effect on how they contact with and participate in digital media. This means that people who think retail services are more valuable are more likely to interact with and participate in digital media. Nevertheless, interactive technology-driven digital innovation does not exhibit a substantial direct impact on customer behavior or digital engagement. These findings suggest that value perception is more influential than technology innovation in determining consumer responses inside digital retail environments. This research enhances the body of knowledge regarding consumer behavior and digital marketing by highlighting the strategic significance of perceived value in augmenting consumer involvement within digital retail contexts.

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