Prosiding Working Papers Series In Management

PENGARUH SUSTAINABILITY TERHADAP KINERJA KEUANGAN BANK PASCA PANDEMI COVID-19

2023-12-18T04:45:09+07:00

Sustainability is a word that has recently been discussed in scientific management articles and scientific forums in general. The banking sector in Indonesia is recovering along with the economy in the wake of the COVID-19 pandemic, as seen by the Indonesian banks' continuous growth in net earnings. Based on previous research, there were a variety of conclusions: some said the ESG (Environment, Social, and Governance) Sustainability Score had an impact on bank financial performance, while others said it did not. Sustainability in this research is measured based on the ESG Score from Sustainanalytics. Sustainanalytics is a private ESG rating company which is a subsidiary of Morningstar. Meanwhile, financial performance is measured by Return on Assets (ROA) and Return on Equity from the bank. The statistical tools used use simple regression with SPSS 22. The sample is 10 banks that are listed on the Indonesian Stock Exchange and have Environmental, Social and Governance (ESG) scores in the scores created by sustananalytics. The results of this research are that the ESG Score has no influence on the bank's ROA financial performance and the ESG Score has a significant negative influence on the bank's ROE financial performance.

PENGARUH JOB CHARACTERISTICS TERHADAP WORK ENGAGEMENT YANG DIMEDIASI OLEH SELF EFFICACY PADA KARYAWAN PT XYZ BAGIAN HUMAN RESOURCE DEPARTMENT

2023-12-18T04:59:07+07:00

This study aims to determine the influence of Job Characteristics on Work Engagement in employees of PT XYZ Human Resource Department with the mediating variable of Self-Efficacy. The study was conducted by taking a sample of 60 individuals using the convenience sampling method. The results obtained from this study indicate a positive and significant influence between each variable. The direct influence between Job Characteristics and Work Engagement has a stronger effect compared to the indirect influence, although Self-Efficacy can mediate the relationship between Job Characteristics and Work Engagement.

KONSTRUKSI INSENTIF PAJAK TERHADAP INDUSTRI DAUR ULANG PLASTIK DALAM RANGKA PENANGANAN SAMPAH PLASTIK DI INDONESIA

2023-12-18T09:18:05+07:00

Daur ulang sampah plastik merupakan upaya sekelompok masyarakat untuk mengumpulkan dan memproses sampah plastik hingga menjadi biji plastik, yang dapat digunakan sebagai bahan baku untuk berbagai produk plastik. Industri ini melibatkan banyak tenaga kerja, serta memberikan nilai tambah ekonomi yang cukup signifikan. Saat ini, upaya tersebut sedang terancam keberlanjutannya, karena produknya sulit bersaing dengan biji plastik orisinal yang harganya sedang anjlok, seiring dengan anjloknya harga minyak di pasar dunia. Penelitian ini bertujuan untuk menganalisis perlu atau tidaknya industri daur ulang sampah plastik diberi insentif pajak, agar tetap berlanjut kegiatannya, serta menganalisis untuk menentukan kebijakan pajak apa yang tepat untuk mengatasi masalah yang terjadi. Metode penelitian yang digunakan adalah studi literatur. Simpulan yang diperoleh adalah bahwa industri daur ulang sampah plastik merupakan upaya nyata untuk mengurangi volume sampah plastik secara berkesinambungan. Untuk melindungi industri daur ulang sampah plastik, penelitian ini merekomendasikan beberapa kebijakan pajak perlu diterapkan secara komprehensif, yaitu memberikan fasilitas PPN DTP terhadap produk biji plastik daur ulang sebagai bentuk partisipasi dalam pelestarian lingkungan

PENGARUH CURRENT RATIO, RETURN ON EQUITY, DAN DEBT TO EQUITY TERHADAP HARGA SAHAM

2023-12-18T09:42:28+07:00

The Companies are established to be able to grow and survive in the long term. The management of a company going public must be able to improve the company's performance so that the stock price increases and becomes an attraction for investors to invest in the company. This study aims to analyze the effect of Current Ratio, Return on Equity, and Debt to Equity on stock prices. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample used was 110 observation units (=37 companies) based on purposive sampling method and consideration of outlier data with auto detection. The study used descriptive statistics and multiple Linier analysis for data analysis. While data processing uses the SPSS program version 25. The results of the study explained that the Current Ratio and Debt to Equity each had no effect on stock prices. While Return on Equity has an effect on stock prices and the direction of its effect is positive.

GREEN BANKING, KEPEMILIKAN ASING, PROFITABILITAS, FIRM SIZE, PENGARUHNYA TERHADAP FIRM VALUE

2023-12-19T03:20:00+07:00

In general, practices that support the economic environment such as Green banking can escalate a company's performance from point of view the investors, consumers and the third party related communities, which in turn can contribute to increasing firm value. However, the effects may vary depending on industry sector, regulations and market response. Foreign ownership can affect company value depending on whether foreign investors provide more confidence or actually cause volatility due to potential policy changes. A high profitability is usually associated with good performance and can increase a firm value. Company size, in some cases, can be an indicator of a company's strength, and a larger size can provide an advantage or disadvantage in terms of bargaining power, sustainability, and access to resources. The sample of this research examines financial (banking) companies from 2019-2022 listed in Indonesia Stock Exchange, with a total sample of 166 firm years. This research concludes that profitability has a significant positive influence on firm value and firm size has a significant negative influence on firm value.

PENGARUH RELEVANSI DAN KETEPATAN WAKTU TERHADAP KONSERVATISME DAN KEPUTUSAN PENDANAAN

2023-12-19T03:40:07+07:00

This research aims to obtain empirical evidence regarding the influence of relevance and timeliness on conservatism and financing decisions of manufacturing companies listed on the Indonesia Stock Exchange during the 2018 period. The data analysis method employed in this research includes descriptive statistics and multiple linear regression analysis. The study involves 100 manufacturing companies listed on the IDX for the year 2012. The results of the first research model indicate that relevance influences conservatism. In the second research model, timeliness in the presentation of financial statements affects conservatism. The third research model shows that relevance does not affect financing decisions. The fourth research model indicates that timeliness influences financing decisions. This research differs from previous studies, focusing more on decision-making based on attributes of the quality of financial statement information.

PENGARUH PENGALAMAN KERJA, SKEPTISISME PROFESIONAL DAN BEBAN KERJA AUDITOR TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (FRAUD)

2023-12-19T04:06:04+07:00

This research aims to analyze the effect of auditor’s work experience, auditor’s professional skepticism, and auditor’s workload on auditor's ability to detect fraud. This research sampling was using purposive sampling technique with criteria of external auditors who work at the Public Accounting Firm in Jakarta with position as junior and senior auditor. Respondents' data was obtained by questionnaires on google form and collected 139 respondents. Total questions are 16 consists of 4 questions for auditor’s work experience, 5 for auditor’s professional skepticism, 3 for auditor’s workload and 4 for auditor's ability to detect fraud. The data analysis method used were descriptive statistical analysis and multiple linear regression with the help by Statistical Package for Social Science (SPSS) version 26. The results showed that auditor’s work experience and auditor’s professional skepticism had a positive effect on auditor's ability to detect fraud, while auditor’s workload had no effect on auditor's ability to detect fraud.

ANALISIS PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR BASIC MATERIALS YANG TERCATAT DI BURSA EFEK INDONESIA PERIODE TAHUN 2018 – 2021

2023-12-19T04:40:35+07:00

The aim of this research was to analyze the effect of total assets, profitability and financial distress on audit delay. Total assets are measured using the natural logarithm value, profitability is measured using the Return on Assets (ROA) ratio, and financial distress is measured using the Altman Z-Score method. This research used a sample of 90 basic materials sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The data was processed using multiple linear regression analysis with the help of the IBM SPSS version 26 program. The results obtained from this research were that total assets and financial distress had a negative effect on audit delay, but profitability had no effect on audit delay