International Conference on Economics, Management, Business, and Accounting
This journal focuses on the publication of research results and scientific articles on economics, business, management and accounting, especially on the following topics: Financial Management, Marketing Management, Human Resource Management, Strategic Management, Organizational Behavior, Change Management, Financial Accounting, Management Accounting, Public Sector Accounting, Tax Accounting, Auditing, Information Systems, Development Economics, Monetary Economics, Public Policy.
Articles
44 Documents
<![CDATA[The Mediating Role of Brand Equity in the Relationship Between Perceived Quality and Consumer Loyalty ]]>
<![CDATA[Adelia Rizki Pradita]]>;
<![CDATA[Salman Faris Insani]]>;
<![CDATA[Yoppi Syahrial]]>
<![CDATA[ International Conference on Economics, Management, Business, and Accounting Vol 1 No 1 (2024): International Conference on Economics, Management, Business, and Accounting Journ ]]>
Publisher : <![CDATA[P3I UMSurabaya ]]>
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DOI: 10.30651/iconemba.v1i1.22636
<![CDATA[This study aims to examine the impact of perceived quality on consumer loyalty, with brand equity serving as a mediating variable among Samsung smartphone users in Indonesia. The sample comprised 137 respondents, obtained through purposive convenience sampling. The analysis technique is Structured Equation Modeling (SEM) conducted using the IBM SPSS AMOS 24 application program. The findings reveal that while perceived quality does not have a direct impact on consumer loyalty, it does have a significant positive effect on brand equity, which in turn has a positive and significant impact on consumer loyalty. Brand equity has a positive and significant impact on consumer loyalty. In addition, brand equity mediates the effect of perceived quality on consumer loyalty fully. Therefore, brand equity plays a mediating role in consumer loyalty.]]>
<![CDATA[Effect CeoNarcissim On Tax Avoidance With Institusional Ownership As A Moderating (Empirical Study of Financial Sector Companies Listed on the Indonesian Stock Exchange for the 2019-2022 Period) ]]>
<![CDATA[Ahmad muhlis]]>;
<![CDATA[Mira]]>;
<![CDATA[Andi Arman]]>
<![CDATA[ International Conference on Economics, Management, Business, and Accounting Vol 1 No 1 (2024): International Conference on Economics, Management, Business, and Accounting Journ ]]>
Publisher : <![CDATA[P3I UMSurabaya ]]>
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DOI: 10.30651/iconemba.v1i1.22637
<![CDATA[The aim of this research is to determine the influence of the independent variable CEO Narcism, the dependent variable tax avoidance and ownership as a moderating variable in measuring CEO Narcism in carrying out Tax Avoidance and whether these two variables can be strengthened or weakened by institutional ownership of financial sector companies listed on the Stock Exchange Indonesia. The research method used is a quantitative method. The population in this study are financial sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample in this study used a purposive sampling technique, based on the specified criteria, a sample of 43 samples was obtained. The type of data used is secondary data in the form of the company's annual report. The data analysis technique used is analysis. The Data Analysis Method used in this research is: Descriptive Statistics, Classic Assumption Test, Multiple Linear Regression Analysis with Moderated Regression Analysis and hypothesis testing. The research results show that the results of data analysis show that CEO narcissism has no effect on tax avoidance. This means that CEOs who have low or high levels of narcissism have no effect on tax avoidance, because the government through the DJP has provided tax incentives through interest charges, utilization of fiscal loss compensation. to reduce the amount of tax burden borne by the company. And institutional ownership is not able to moderate CEO Narcissism towards Tax Avoidance. This means that even though the level of institutional ownership is high in the company, institutional ownership is still unable to moderate CEO Narcissism towards tax avoidance because the company is unable to practice tax avoidance even though it has low and high levels of narcissistic CEO characters]]>
<![CDATA[The Influence of Perceived Value Dimensions on Customer Satisfaction in Using Garmin Smartwatches ]]>
<![CDATA[Steffania Alodia]]>;
<![CDATA[Kristiningsih]]>
<![CDATA[ International Conference on Economics, Management, Business, and Accounting Vol 1 No 1 (2024): International Conference on Economics, Management, Business, and Accounting Journ ]]>
Publisher : <![CDATA[P3I UMSurabaya ]]>
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DOI: 10.30651/iconemba.v1i1.22638
<![CDATA[The rapid development of technology makes human life easier and simpler. One example of technological development is the emergence of wearable technology such as smartwatches. This research was conducted to determine the influence of perceived value dimensions on customer satisfaction in using Garmin smartwatches. The number of samples used in this research was 50 respondents. The sampling technique used in this research is non-probability sampling with a purposive sampling method. The results of this research state that emotional value has a significant effect on customer satisfaction. Meanwhile, performance value, price value, and social value do not have a significant effect on customer satisfaction. The implications of this research are useful for companies to implement strategies to create customer satisfaction.]]>
<![CDATA[The Influence of Electronic Word of Mouth and Celebrity Endorsers on Purchase Intention with Personality as a Moderating Variable in the Shopee Marketplace ]]>
<![CDATA[Steffiani Alodia]]>;
<![CDATA[Kristiningsih]]>
<![CDATA[ International Conference on Economics, Management, Business, and Accounting Vol 1 No 1 (2024): International Conference on Economics, Management, Business, and Accounting Journ ]]>
Publisher : <![CDATA[P3I UMSurabaya ]]>
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DOI: 10.30651/iconemba.v1i1.22639
<![CDATA[The presence of internet technology has brought several changes to human life, especially in business environment. Currently, many people have online business through marketplaces. This change has an impact on consumer behavior, namely the tendency to shop by online. This research was conducted to test the influence of electronic word of mouth and celebrity endorsers on purchase intention with personality as a moderating variable in the Shopee marketplace. The sample in this study consisted of 100 respondents taken using non probability sampling techniques with a purposive sampling method. The results of this research state that electronic word of mouth has a significant positive effect on purchase intention and personality moderates the effect of electronic word of mouth on purchase intention. Meanwhile, celebrity endorsers does not have a significant effect on purchase intention and personality does not moderate the influence of celebrity endorsers on purchase intention. The implications of this research are useful for marketplaces in implementing strategies to create purchase intention.]]>
<![CDATA[RISK COMMITTEE CHARACTERISTICS AND BANK RISK-TAKING ]]>
<![CDATA[Yudhi Kuncoro Aji]]>;
<![CDATA[Helti Nur Aisyiah]]>
<![CDATA[ International Conference on Economics, Management, Business, and Accounting Vol 1 No 1 (2024): International Conference on Economics, Management, Business, and Accounting Journ ]]>
Publisher : <![CDATA[P3I UMSurabaya ]]>
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DOI: 10.30651/iconemba.v1i1.22640
<![CDATA[This study aims to empirically prove the characteristics of risk committees on bank risk taking. The research hypothesis is based on agency theory and resource dependence theory. The sampling technique of this study used a purposive sampling method with a total data of 11 banks during the period 2017-2022 and a total of 66 observations. The results of this study indicate that the variables of risk committee size, risk committee independence, and risk committee with expertise in economics have a negative effect on bank risk taking, while the variables of risk committee meetings and risk committees from abroad have a positive effect on bank risk-taking. However, the variables of gender diversity in risk committees and risk committees with doctoral degrees do not affect bank risk taking.]]>
<![CDATA[APPLICATION DESIGN TO IMPROVE THE QUALITY OF UNIVERSITAS NEGERI SURABAYA DORMITORY MANAGEMENT ]]>
<![CDATA[Kolektus Oky Ristanto]]>;
<![CDATA[Prima Vidya Asteria]]>;
<![CDATA[Testa Adi Nugraha]]>
<![CDATA[ International Conference on Economics, Management, Business, and Accounting Vol 1 No 1 (2024): International Conference on Economics, Management, Business, and Accounting Journ ]]>
Publisher : <![CDATA[P3I UMSurabaya ]]>
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DOI: 10.30651/iconemba.v1i1.22648
<![CDATA[Universitas Negeri Surabaya (Unesa) has 3 dormitory buildings, 1 general dormitory building, and 1 PGSD dormitory building. The appropriateness of dormitory management at Unesa still can be improved from the service administration and finance aspect. To overcome the problem, this research will discuss about the update of Unesa dormitory management from manual to modern with utilize information and communication technology. The designed and developed applications namely the SIM ASRAMA EDUNESA, its purpose to increase quality of dormitory management. SIM ASRAMA EDUNESA is designed based on Android so makes it easier for user to access wherever and whenever. This study use descriptive qualitative approach. Subject research involved the dormitory residents. As for collecting data, research instruments used questionnaire and Focus Group Disscussion (FGD). Research results indicates: (1) SIM ASRAMA EDUNESA has been produced based android application, (2) SIM ASRAMA EDUNESA has several advantages, including the SIM ASRAMA Edunesa based on android application and database management system (DBMS), user can check room availability and facility conditions via online whenever and wherever, user can do online registration via applications, and can do online payment via various application payment. (3) Response from SIM ASRAMA EDUNESA user shows an average score of 3.84 with category worthy for applied with minor repairs. (4) The average percentage 77.29% shows that dormitory management improvements get positive response from dormitory residents with potency of dormitory management performance still can improved again.]]>
<![CDATA[THE INFLUENCE OF BRAND IMAGE AND PRICE PERCEPTION ON CUSTOMER LOYALTY MEDIATED BY CUSTOMER SATISFACTION (Study of Samsung Smartphone Users among Students in Surabaya) ]]>
<![CDATA[Agung Prabowo]]>;
<![CDATA[Kristiningsih]]>;
<![CDATA[Bambang Setyadarma]]>
<![CDATA[ International Conference on Economics, Management, Business, and Accounting Vol 1 No 1 (2024): International Conference on Economics, Management, Business, and Accounting Journ ]]>
Publisher : <![CDATA[P3I UMSurabaya ]]>
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DOI: 10.30651/iconemba.v1i1.22649
<![CDATA[Mature This all line in the world already is at in the era of digitalization . Digital technology does not only used For industry needs but also become primary human needs as tool For communicate even For Work . So that need will tool telecommunication specifically product smartphones are one of them high demand _ on the market . Marketing management research This want to test and see How level loyalty Samsung users as the best- selling smartphone product on the market specifically among students in Surabaya . Research purposes This is For know Satisfaction customer as variable mediation between image brand and perception price to loyalty customer . Research methods used _ is method quantitative , with a sample of students in Surabaya who use Samsung smartphones . Research result This that satisfaction customer influential significant in mediate between image brand and perception price to loyalty customer.]]>
<![CDATA[DOES THE PRESENCE OF WOMEN ON THE AUDIT COMMITTEE AFFECT AUDIT FEES? EMPIRICAL EVIDENCE FROM THE BANKING INDUSTRY IN INDONESIA ]]>
<![CDATA[Silvi Nur Aisyah]]>;
<![CDATA[Samsul Rosadi]]>
<![CDATA[ International Conference on Economics, Management, Business, and Accounting Vol 1 No 1 (2024): International Conference on Economics, Management, Business, and Accounting Journ ]]>
Publisher : <![CDATA[P3I UMSurabaya ]]>
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DOI: 10.30651/iconemba.v1i1.22650
<![CDATA[The aim of this research is to investigate the relationship between female representation on audit committees and audit fees, considering various factors. The research methodology employed is multiple linear regression analysis. Data was gathered from secondary sources, specifically the banking industry listed on the IDX between 2018 and 2022, utilizing specific criteria. The analysis encompassed the presence and proportion of female audit committee chairs, employing purposive sampling. This research endeavors to shed light on whether female audit committee chairs exert a significant positive influence on audit fees. It aims to offer a clearer perspective on the impact of female representation at the leadership level of audit committees on audit fees. The findings reveal that female audit committee chairs significantly affect audit fees positively, while the proportion of female audit committee chairs has a significant negative impact on audit fees. Consequently, the banking industry in Indonesia could contemplate appointing female audit committee chairs to mitigate their company's risks.]]>
<![CDATA[THE INFLUENCE OF CEO EDUCATION ON AUDIT FEES WITH AUDIT COMMITTEE EXPERIENCE AS A MODERATION VARIABLE ]]>
<![CDATA[Riska Widya Pangestika]]>;
<![CDATA[Samsul Rosadi]]>
<![CDATA[ International Conference on Economics, Management, Business, and Accounting Vol 1 No 1 (2024): International Conference on Economics, Management, Business, and Accounting Journ ]]>
Publisher : <![CDATA[P3I UMSurabaya ]]>
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DOI: 10.30651/iconemba.v1i1.22651
<![CDATA[This research aims to investigate the impact of CEO education on audit fees, measured using the natural logarithm, and its interaction with audit committee experience. The study also explores the influence of CEO education on audit fees, considering the moderating effect of audit committee experience. The relationships between independent variables, dependent variables, and moderating variables are analyzed through regression analysis. Panel data from IDX property and real estate companies spanning 2018–2023 are utilized. Findings indicate that CEO education, assessed by scores, negatively affects audit fees. However, CEO economic background positively influences audit fees, and CEO education moderated by audit committee experience has a negative impact. Consequently, educating both the CEO and audit committee is recommended to mitigate company risk and decrease audit costs.]]>
<![CDATA[BOARD SIZE AND COST EFFICIENCY IN ISLAMIC BANKS IN INDONESIA ]]>
<![CDATA[Lalang Mahesky]]>;
<![CDATA[Samsul Rosadi]]>
<![CDATA[ International Conference on Economics, Management, Business, and Accounting Vol 1 No 1 (2024): International Conference on Economics, Management, Business, and Accounting Journ ]]>
Publisher : <![CDATA[P3I UMSurabaya ]]>
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DOI: 10.30651/iconemba.v1i1.22652
<![CDATA[This study aims to analyze the board size's impact on cost efficiency in the context of Islamic banks in Indonesia. Board size involves the composition of the board of commissioners, board of directors, and the sharia supervisory board, all of which play vital roles in guiding and overseeing a bank's activities. In this research, we take an empirical approach, using linear regression analysis to examine the influence of the board size of commissioners, directors, and the sharia supervisory board on cost efficiency through the use of a Fixed Effect Model with software Stata 17. Panel data was collected from Islamic banks in Indonesia for the period 2015-2022. The analysis results indicate that the size of the Board of Commissioners does not have a significant impact on cost efficiency. Meanwhile, the size of the Board of Directors and the size of the Sharia Supervisory Board have a negative effect on the cost efficiency of Islamic banks.]]>
