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International Conference on Economics, Management, Business, and Accounting
Published by Universitas Muhammadiyah Surabaya
ISSN : -     EISSN : 30480647     DOI : https://doi.org/10.30651/iconemba.v2i1
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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.
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Articles 44 Documents
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The Effect of Company Size, Profitability, and Leverage on Profit Management (Empirical Study of Manufacturing Companies in the Food and Beverage Subsector Listed on the Indonesia Stock Exchange 2020-2024) Wardatul Mila; Rieska Maharani; Dedy Surahman
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30468

Abstract

This research aimed to examine the influence of company size, profitability, and leverage on profit management in manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The research used a quantitative approach with a descriptive type of research. The research population was 95 companies, with a sample of 39 companies selected using the purposive sampling method. The dependent variable was profit management which was measured using the De Angelo (Non-Discretionary Accruals/NDA) model. Meanwhile, independent variables included company size (SIZE) measured using the natural logarithm of total assets, profitability using Return on Assets (ROA), and leverage using Debt to Asset Ratio (DAR). The data analysis technique used multiple linear regression and classical assumption tests. The results showed that company size, profitability, and leverage partially had no significant effect on profit management. It showed that these three variables were not the dominant factors influencing profit management practices in the food and beverage subsector during the research period.
The Influence of Ownership Structure, Corporate Governance on the Company’s Performance (Case Study of Banking Companies Listed on the Indonesia Stock Exchange in 2017-2024) Silvana Dwi Lestari; Ma’ruf Sya'ban; Fitri Nuraini
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30483

Abstract

This study aims to analyze the impact of ownership structure and corporate governance on the performance of banking companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2024. Ownership structure is measured through managerial ownership and foreign ownership, while corporate governance is assessed using the proportion of independent board members and the presence of an audit committee. Company performance is measured using Return on Assets (ROA) as a proxy for profitability. This study employs a quantitative approach using multiple linear regression analysis. The sample consists of 30 banking companies selected through purposive sampling. The results show that, partially, managerial ownership and the audit committee have a significant effect on company performance, whereas foreign ownership and the independent board of commissioners do not show a significant effect. However, simultaneously, all four independent variables significantly influence company performance. These findings suggest that ownership structure and corporate governance mechanisms collectively impact the effectiveness of banking management in Indonesia. This study provides insights for company management, investors, and regulators to enhance governance and ownership practices in order to improve company performance.
The Influence Of Product Quality, Brand Image And Price Perception On The Purchase Decision Of Clorismen Skincare Products In Surabaya (Study On The Shopee Marketplace) Reza Adi Putra; Anang Firmansyah; Muhammad Alhakim Danurwindo
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30485

Abstract

An effect of product quality, brand image, and price perception on the purchase decision of Clorismen skincare products in Surabaya through the Shopee marketplace had been analysed in this research. This quantitative research used a purposive sampling technique involving 138 respondents using Clorismen. The data collected through the questionnaire were analyzed using multiple linear regression with SPSS version 26. The results showed that product quality (significance 0.000), brand image (significance 0.001), and price perception (significance 0.002) partially had a positive and significant effect on purchase decisions. Simultaneously, these three variables also had a significant effect on the purchase decision (significance 0.000 with a determination coefficient (R²) of 0.512. It indicated that 51.2% of the variation in purchasing decisions can be explained by product quality, brand image, and price perception.
The Effect Of Motivation And Compensation On Employee Performance Of Pt. Surabaya Wire Peling; Mochamad Mochklas; Rina Maretasari
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30487

Abstract

In companies, human resource management is an indispensable basis for efforts to develop and improve employee performance in order to achieve company goals. This research aims to determine the effect of motivation and compensation on the performance of PT employees. Surabaya Wire. This research method uses a quantitative approach. The data collection technique was carried out directly by distributing questionnaires to 60 respondents. Sample research using saturated sampling technique. The analysis tool uses SPSS software version 25. The research results show that (1) The motivation variable (X1) has a positive and significant effect on the performance of PT employees. Surabaya Wire, (2) The compensation variable (X2) has a positive and significant effect on the performance of PT employees. Surabaya Wire, (3) Motivation and compensation variables simultaneously have a positive and significant effect on the performance of PT employees. Surabaya Wire.
The Effect of Non-Performing Loans (NPLs), Return On Equity (ROE) and Capital Adequacy Ratio (CAR) on the Profit Growth of State-Owned Banks 2014-2023 Kristiana Suwantri; Anita Roosmawarni; Budi Wahyu Mahardhika; Didin Fatihudin
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30489

Abstract

Stable profit growth reflects a bank’s operational efficiency and resilience in responding to market dynamics. Increasing profits provide opportunities for reinvestment, innovation, and business expansion, thereby strengthening long-term competitiveness. This study employed purposive sampling with a sample of four state-owned banks (BUMN) and data processing was conducted using EViews 12 software. The best-fit model identified was the Fixed Effect Model (FEM). The results indicate that NPL, ROE, and CAR have a significant simultaneous effect on profit growth. Partially, ROE and CAR have a significant influence, while NPL does not. The R-squared value of 90.32% shows that these independent variables explain a substantial portion of the variation in profit growth. Steady profit growth reflects the bank's operational efficiency and resilience in the face of market dynamics. Increased profit growth provides opportunities for banks to reinvest, innovate, and expand their businesses, thereby strengthening long-term competitiveness. This study uses a purposive sampling method with a sample of 4 state-owned banks (Mandiri, BRI, BNI, BTN) and data processing using EViews 12 software. The best model obtained is the Fixed Effect Model (FEM). The results of the study show that NPL, ROE, and CAR simultaneously have a significant effect on profit growth. Partially, ROE and CAR have a significant effect, while NPLs do not. The R-squared value of 90.32% indicates that the three independent variables explain most of the variation in profit growth.
The Role Of Customer Satisfaction As Amediation Between The Influence Of Service Quality And Corporate Image On Customer Loyalty Ari Dwi Astono; Dedik Purwanto; Annisa Laillah Raditriya; Alilatulbariza
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30491

Abstract

Loyalty is a customer's commitment to subscribe or repurchase a product or service. Several factors that can foster customer loyalty are service quality, company image, and customer satisfaction. Based on research, there are differences in results found by previous researchers, service quality and company image factors have different influences on loyalty. The purpose of this study is to analyze the influence of service quality and company image on customer loyalty through customer satisfaction. The population in this study were all customers who saved and transacted at least 3 times at the bank and were domiciled in Semarang. Sampling used purposive sampling totaling 96 customers. The analysis used quantitative methods, including validity tests, reliability tests, classical assumption tests, multiple linear regression tests, hypothesis testing, coefficient of determination (R2) and the Sobel test to detect the presence of mediating effects. The results showed that service quality and company image had a positive effect on customer loyalty and based on the Sobel Test, customer satisfaction mediated the influence of company image and service quality on customer loyalty.
Evaluation of Financial Statements at the Primkoppol RI Cooperative East Java Police Headquarters Based on SAK ETAP Mochammad Syaiful Arifin; Gita Desipradani; Halimatus Sa’diyah
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30492

Abstract

The main objective of this study is to evaluate the application of financial accounting standards for entities without public accountability (SAK ETAP) in the preparation of financial statements of the Primkoppol R.I cooperative, East Java Regional Police Headquarters. The method used is a qualitative approach with data collection techniques including interviews, observations and documentation. The results of this study indicate that the reports of the Primkoppol R.I cooperative, East Java Regional Police Headquarters are not in accordance with SAK ETAP. Several important components, such as obligations and notes to the financial statements have not been prepared in accordance with applicable standards. This study also identified various obstacles, including a lack of understanding of SAK ETAP among administrators and minimal training provided to staff. Through this evaluation, it is hoped that the Prim koppol R.I cooperative, East Java Regional Police Headquarters can improve existing accounting practices so that it can increase the trust of cooperative members and support better decision making. Therefore, the researcher suggests that the Primkoppol R.I. East Java Regional Police Headquarters cooperative improve its understanding of SAK ETAP. This is important to ensure that financial reports are prepared accurately, transparently and accurately so that they can be understood and that a comprehensive revision of the accounting system applied is needed and can improve financial reports to increase member trust and support all existing decisions.
The Effect of Earnings Management, Profitability, and Capital Structure on Firm Value in Manufacturing Companies Listed on the IDX 2021-2023 Fariqha Ulin Nuha; Zeni Rusmawati; Dedy Surahman
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30493

Abstract

Manufacturing companies are companies that play an important role in the economy in Indonesia. It has an impact on increasing the company's value in a view of stakeholders and investors. This research aims to determine the influence of profit management, profitability (ROE) and capital structure (DER) on company value (PBV) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021- 2023. This research is quantitative research with secondary data obtained from the company’s annual report. The population is manufacturing companies listed on the Indonesia Stock Exchange for the 2021- 2023 period with sampling techniques using purposive sampling. The data analysis technique used multiple linear regression analysis to test the hypothesis using SPSS (Statistical Package for Social Science) software. The results of multiple linear regression analysis showed that profit management had no significant effect on the company's value with a significance value of 0.171 > 0.05, profitability measured using ROE had a significant positive effect on the company's value with a significance value of 0.000 < 0.05, and capital structure measured using DER had no significant effect on company value with a significance value of 0.110 > 0.05. Simultaneously, profit management, profitability, and capital structure simultaneously have a positive and significant effect on the company's value.
The Effect of Probability, Company Size and Capital Structure on the Value of Manufacturing Companies on the IDX for the 2021-2023 Period Fitri Masyta Vidyani; Zeni Rusmawati; Tyasha Ayu Melynda Sari
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30494

Abstract

This study aims to analyze the effect of profitability, company size, and capital structure on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Company value is measured using the Price to Book Value (PBV) ratio, while profitability is measured by Return On Equity (ROE), company size with the natural logarithm of total assets, and capital structure with the Debt to Eruity Ratio (DER). The research method used is quantitative with a descriptive approach. Data analysis was carried out using multiple linear regression with the help of SPSS software. The research sample consisted of 50 companies selected through the purposive sampling method, with a total observation of 150 data. The results of the study indicate that partially profitability does not have a significant effect on company value, company size does not have a significant effect on company value, and capital structure has a significant positive effect on company value. Simultaneously, profitability, company size, and capital structure have a significant effect on company value.
The Influence of Corporate Growth, divided Policy, and probability on the Value of Healthcare Companies from IDX in 2021-2023 Period Afifah Nur Aini; Anna Marina; Gita Desipradani
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30496

Abstract

The purpose of this study was to determine the relationship between company growth, dividend policy and profitability on firm value. This study used secondary data as a source of information and is a form of quantitative research. This study has a population of 35 healthcare companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023 with a total sample of 13 companies’ determined using purposive sampling method. The analysis method used is Panel Data Regression Analysis, Classical Assumption Test, Partial Test (T-Test), Simultaneous Test (F-Test) and Coefficient of Determination Test (R2) using Eviews 12 software. The results showed that company growth and dividend policy had a negative and insignificant effect on firm value; thus, hypotheses H1 and H2 were rejected. Meanwhile, profitability has a significant positive effect, supporting hypothesis H3. Simultaneously, the three variables have a significant effect on firm value, so hypothesis H4 is accepted.

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