Prosiding Working Papers Series In Management

FAKTOR-FAKTOR YANG BERDAMPAK PADA HARGA SAHAM KLUB-KLUB SEPAK BOLA EROPA

Huda Aulia Rahman — 2024-11-25

The goal of this research is to examine how financial and non-financial factors affect the share prices of European football clubs. Financial factors are evaluated through various financial ratios, including profitability, liquidity, solvency, and activity ratios. In contrast, non-financial factors are assessed based on the clubs' football performance. This comprehensive approach allows for a thorough analysis of the influences on share prices. The research focuses on European football clubs that are publicly traded on the stock exchange between 2021 and 2023. Data analysis was conducted using multiple linear regression with SPSS 26. The findings indicate that liquidity is the only financial factor that significantly influences share prices, while the other three financial ratios have no effect. Additionally, non-financial factors, specifically football performance, have a positive impact on stock prices.

ANALISIS PENGARUH GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN DENGAN STRATEGI BISNIS SEBAGAI VARIABEL MODERASI

Cindy Flontama — 2024-11-25

This study was conducted to examine the impact of green accounting and other variable of green action on firm value, with business strategy serving as a moderating variable. The data for this research was gathered from sustainability and financial reports of non-financial companies listed on the Indonesia Stock Exchange in 2018-2022. The sample consisted of 18 non-financial companies, with a total of 90 data points analyzed. The research employed descriptive statistical analysis and multiple linear regression analysis using SPSS 26. The findings indicate that green innovation and green intellectual capital positively affect firm value, while green accounting does not have an impact. Additionally, the study reveals that business strategy strengthens the effect of green intellectual capital on firm value and weakens the effect of green accounting on firm value, but does not moderate the effect of green innovation on firm value.

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN PENERAPAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN

Margaretha Verli Pramestya — 2024-11-25

The purpose of this study is to analyze how profitability, company size and green accounting affect a firm value. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2020 - 2022 were the research population, and used purposive sampling method, obtaining 149 sample data. This study used financial reports and annual reports as secondary data. Multiple linear regression and descriptive statistics are the data analysis method. The Statistical Package for Social Science (SPSS) version 27 software was used to process the data. The study's result, at a significance level of 5%, indicate that profitability and company size have positive effect on firm value while green accounting has no effect on firm value.

PENGARUH ARTIFICIAL INTELLIGENCE TERHADAP KINERJA KEUANGAN PERBANKAN DI INDONESIA DENGAN MODERASI SUSTAINABILITY

Reinandus Aditya Gunawan — 2024-11-25

With sustainability as a variable that either increases or weakens the relationship between the two, the study examines how Indonesia's conventional banking sector's deployment of artificial intelligence (AI) has affected financial performance as measured by ROA and ROE. The 10 biggest public banks in Indonesia that were listed on the Indonesian Stock Exchange between 2022 and 2023 provided the data. Most banks often include information on sustainability initiatives and the usage of AI technology in their annual reports. Analyzing data with linear regression models and SPSS tests. Research indicates that, when sustainability is taken into account as a moderating component, the adoption of AI has no discernible effect on ROA. Nonetheless, implementing AI with a moderate degree of sustainability has a favorable and noteworthy impact on ROE.

PENGARUH SISTEM KERJA HYBRID TERHADAP JOB SATISFACTION DENGAN MOTIVASI KERJA SEBAGAI MEDIASI STUDI PADA KARYAWAN SWASTA YANG BERPROFESI SEBAGAI DIGITAL MARKETING OFFICER DI JAKARTA SELATAN

Aloisius Aditya Kurniawan — 2024-11-25

This study aims to determine the influence of the Hybrid Work System on Job Satisfaction among private employees working as digital marketing officers in South Jakarta, with Work Motivation as a mediating variable. This study was conducted by taking samples from 78 individuals using the purposive sampling method. The results obtained from this study show a positive and significant influence between each variable. The direct influence between the Hybrid Work System and Job Satisfaction has a stronger effect compared to the indirect influence, although Work Motivation can mediate the relationship between the Hybrid Work System and Job Satisfaction.

KINERJA KEUANGAN SEBELUM DAN SETELAH IMPLEMENTASI PSAK 72

Valerie Angelique Natalie Puteri Makasihi — 2024-11-25

The purpose of research to prove the difference in financial performance before and after the implementation of PSAK 72 by using liquidity ratios with current ratio and acid test ratio proxies, solvency ratios with debt ratio and debt to equity proxies, profitability ratios with return on assets and return on equity proxies, activity ratios with account receivable turnover proxies, and market test ratios with earnings per share and market to book proxies. Property and real estate companies that have implemented PSAK 72 (as of January 1, 2020) and are listed on the Indonesia Stock Exchange for the 2018-2022 became the population of research. A total of 15 companies (60 observation units) based on purposive sampling techniques were elected as sample. The method of data analysis was used by descriptive statistics, Paired Sample T-Test for normally distributed data, and Wilcoxon Signed-Rank Test for non-normally distributed data. The results of the finding successfully proved that financial performance before and after the implementation of PSAK 72 as measured by solvency ratio, profitability ratio, activity ratio, and market test ratio showed differences. Meanwhile, financial performance using the liquidity ratio measurement does not differ between before and after the implementation of PSAK 72.

PENGARUH DIVERSITAS GENDER MANAJEMEN, KONEKSI POLITIK, DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP AGRESIVITAS PAJAK

Veronica Irene Pricilla — 2024-11-25

This study examines the effect of management gender diversity, political connections, and the effectiveness of internal control systems on tax aggressiveness in health and telecommunications sector companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. Using 80 samples selected through a purposive sampling method, tax aggressiveness is measured through the Cash Effective Tax Rate (CETR), gender diversity is measured by the ratio of female managers, political connections are measured using a dummy, and internal control effectiveness is measured through the scoring method. Data analysis using SPSS and multiple linear regression methods shows that management gender diversity and political connections have no effect on tax aggressiveness, while internal control effectiveness has a negative effect on tax aggressiveness.

PENGARUH ENTERPRISE RISK MANAGEMENT DISCLOSURE DAN CORPORATE GOVERNANCE TERHADAP FIRM VALUE PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS INFOBANK15 PERIODE 2019 – 2022

Sherly Angela — 2024-11-25

In the era of evolving business dynamics, disclosure of information about enterprise risk and corporate governance practices is crucial for the sustainability and growth of a business entity. Enterprise Risk Management Disclosure (ERMD) and corporate governance can play an important role in shaping firm value. Therefore, this study aims to investigate how ERMD and corporate governance as measured by the size of the Board of Directors, Audit Committee, and Independent Commissioner affect Firm value in banking companies listed in the Infobank15 Index for the period 2019 - 2022. Multiple regression analysis is used to test the relationship, focusing on 14 banking sector companies that have records for at least 5 semesters in the period. The results show that Enterprise Risk Management Disclosure (ERMD) has a positive significant effect on firm value, indicating that the level of information disclosure related to risk management can increase firm value. On the other hand, the Board of Directors shows a significant negative effect on firm value. Meanwhile, the Audit Committee and Independent Commissioner have no significant influence on firm value.

ANALISIS KELAYAKAN PENDIRIAN KAMPUNG BELAJAR MENGAJAR BERWAWASAN ECOPRENEUR DI DUSUN CIHOE, DESA RIDOGALIH KECAMATAN CIBARUSAH - KABUPATEN BEKASI, KERJA SAMA ANTARA FAKULTAS EKONOMI & BISNIS UNIKA ATMA JAYA DENGAN PERHIMPUNAN VINCENTIUS JAKARTA

Bambang Sungkowo — 2024-11-25

The establishment of a Cihoe Ecopreneur-oriented Learning Village in Ridogalih Village, Cibarusah District, Bekasi Regency, is one of the work plans of the Jakarta Vincentius Association Management. This was done as part of its responsibility to nature and others, in particular providing a training place for young people who are still studying at elementary school to high school levels in Jakarta, Bogor, Depok, Tangerang and Bekasi, as well as children social orphanage under the Jakarta Vincentius Association, especially in the areas of improving soft skills and character building. Apart from that, it is also an effort to participate in improving the welfare of the people of Ridogalih Village, especially those living in Cihoe Hamlet.