Prosiding Working Papers Series In Management
Perkembangan dunia ilmu semakin cepat. Hal ini didukung dengan semakin tingginya minat orang dalam bidang penelitian. Maka menyebabkan penemuan-penemuan diberbagai bidang yang ada, baik eksa maupun sosial. Contohnya dengan penemuan teknologi yang semakin canggih. Begitu juga penemuan pada bidang sosial salah satu contohnya adalah penemuan pada perubahan perilaku konsumen. Hasil penelitian mereka membutuhkan wadah untuk mempublikasikan, maka untuk menyediakan wadah tersebut, Fakultas Ekonomi dan Bisnis Unika Atma Jaya mengadakan acara Call for paper dan seminar nasional. Hasil penelitian ini akan dipublikasikan pada proseding. Sehingga hasil penelitian mereka tidak hanya tersimpan saja, tetapi dapat semakin bermanfaat bagi perkembangan ilmu yang ada dan berguna bagi kesejahteraan masyarakat. E-ISSN : 2620-6544
Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya
PEMBENTUK KEPUTUSAN PEMBELIAN PADA E-COMMERCE
This study aimed to examine brand image and promotion on e-commerce purchasing decisions. To achieve this, a total of 82 respondents were recruited, with data collection conducted using purposive sampling method in the Cibinong area. Subsequently, validity and reliability tests were applied to test the variables, and multiple regression was used to test the hypotheses. The results revealed that both brand image and promotion influence consumer purchasing decisions. Notably, the greatest influence on these decisions occurs when e-commerce offers promotions.
KOMITMEN ORGANISASIONAL FAKTOR DAN DAMPAKNYA TERHADAP KINERJA PERUSAHAAN
This study aims to determine the effect of organizational commitment on employee performance, as well as the factors that influence this commitment, such as organizational culture and job satisfaction. This study uses the three-dimensional commitment model (Three-Component Model) developed by Meyer and Allen, as well as the organizational culture theory proposed by Denison. The results show that organizational commitment has a significant effect on employee performance, and organizational culture and job satisfaction are factors that influence this commitment. This research is expected to contribute to the development of human resource management and improve company performance.
PELUANG BISNIS PENGEMBANGAN USAHA KATERING MENJADI “DAPUR BERSAMA” BAGI PENGHUNI KOMPLEK PERUMAHAN
The restructuring of the Makan Nyoo Catering business is an urgent need to change the image of the business with traditional management, while also being a rebranding step that opens up significant growth opportunities. Professional business management in various management fields, by utilizing information technology and digitalization, will encourage the business's growth into a business like a soup kitchen for customers, by providing daily side dishes with menus that still prioritize clean, healthy, quality food containing vitamins and daily nutrition for customers. For the owner and employees, this business can be a source of sufficient income in the long term.
REVIEW ARTIKEL: BANK GREEN LENDING AND CREDIT RISK
Perubahan iklim merupakan salah satu tantangan terbesar pada abad 21 yang dapat mengancam perekonomian dunia. Hal ini mendorong pemerintah untuk mengeluarkan regulasi bagi perusahaan-perusahaan agar lebih memperhatikan aspek lingkungan dalam aktifitas bisnisnya. Sektor keuangan merupakan salah satu sektor yang diharapkan pemerintah dapat mendukung usaha pemerintah ini karena hampir seluruh sektor bisnis menggunakan jasa sektor keuangan. Oleh karena itu, sektor keuangan memainkan peran yang penting dalam usaha untuk memitigasi perubahan iklim. Akan tetapi upaya sektor keuangan ini dapat menimbulkan ketidakstabilan perekonomian apabila tidak dikelola dengan baik. Dengan demikian perlu diteliti bagaimana dampak dari pembiayaan hijau terhadap risiko kredit perbankan. Hasil penelitian menunjukkan bahwa dampak pembiayaan hijau masih tergantung pada faktor ukuran dan kepemilikan dari bank.
PENGARUH PROFITABILITAS, SALES GROWTH, LEVERAGE, DAN MAJORITY SHAREHOLDERS TERHADAP NILAI PERUSAHAAN
This study aims to determine the effect of profitability, sales growth, leverage, and majority shareholder ownership on firm value in manufacturing companies listed on the Indonesia Stock Exchange 2021-2023. This study used a quantitative approach with secondary data in the audited financial reports. The sample was selected using a purposive sampling method based on certain criteria, resulting in 109 manufacturing companies with a total of 327 observations over three years. Data analysis was performed using multiple linear regression using SPSS version 27 with a significance level of 0.05. The results showed that profitability had a positive effect on firm value, while sales growth, leverage, and majority shareholder ownership had a negative effect on firm value.
PENGARUH WORK FAMILY CONFLICT TERHADAP TURNOVER INTENTION KARYAWAN CV. ABC DENGAN VARIABEL MEDIASI WORK ENGAGEMENT
This study aims to analyze the influence of work-family conflict on turnover intention, with work engagement as a mediating variable among employees of CV. ABC, considering that the company's employee turnover rate has reached 18%, with an annual increase of 3% since 2021. Based on the background, conflicts between work and family demands can affect job performance and satisfaction, which in turn impacts the turnover rate. Using a quantitative approach with hypothesis testing, this study found that work-family conflict does not have a significant effect on work engagement, whereas work engagement significantly affects turnover intention, where lower levels of engagement increase employees' desire to leave. In addition, work-family conflict was found to have a significant effect on turnover intention, indicating that role conflict increases employees' intention to resign. However, no indirect effect was found between work-family conflict and turnover intention through work engagement as a mediator. These findings highlight the importance of human resource management strategies that focus on enhancing employee engagement to reduce turnover rates.
Copyright (c) 2025 Prosiding Working Papers Series In Management
PENGARUH BLOCKHOLDER OWNERSHIP, KINERJA KEUANGAN, DAN STRUKTUR MODAL TERHADAP PRAKTIK EKSPROPRIASI PADA PERUSAHAAN MANUFAKTUR
This research aims to analyze the influance of blockholders ownership, financial performance, capital structure on expropriation practices on manufacture company in Indonesia. Agency theory and Stakeholder theory used to explaine the influance between independent variable and dependent variable. The research periode were 2021 – 2023 with total sampels were 30 companies. Analyses method used descriptive statistic and multiple linear regression using spss version 19. The result shows that blockholder ownership and financial performance have no effect to exproriation practises, while capital structure has positive effect to expropriation practices.
PERAN MEDIA SOSIAL SEBAGAI STRATEGI MENINGKATKAN MINAT CALON MAHASISWA MELANJUTKAN PENDIDIKAN DI UNIKA ATMA JAYA TAHUN AJARAN 2025 – 2026
Social media is currently used as a promotional tool for various services, including higher education. One higher education institution that utilizes social media is Atma Jaya Catholic University of Indonesia, Jakarta. This study aims to describe the importance of social media in promoting study programs to prospective students. This study used a quantitative method using a questionnaire to 60 prospective students from SMA Strada Tangerang and SMA Pangudi Luhur 2, Bekasi. Data were analyzed using SPSS software to generate descriptive statistics. The research results show that social media has proven to be a reference tool for prospective new students in choosing study programs and universities. The most effective social media is Instagram because advertisements displayed on it are chosen by 90% of respondents. Other social media, such as TikTok, is the second most popular choice, chosen by 85% of respondents. Meanwhile, other social media, such as YouTube and Facebook, received a mean score below Instagram and TikTok. In addition, prospective students also expressed that they were helped by the information provided by Instagram and TikTok promotional media because they are easily accessible and have interesting content. The use of Instagram and TikTok social media needs to be managed well and attractively by including content containing information about lectures and scholarships, alumni and user testimonials, career opportunities, collaborations with well-known influencers, Q&A and F&Q can increase interest and strengthen prospective students' decisions when choosing a college. The research concludes that selecting the right and engaging social media platform plays a crucial role in influencing prospective students' perceptions and decisions about the institution, making social media an effective tool for promoting higher education to prospective students.
PREDIKSI HARGA SAHAM PT. BANK BCA Tbk. DENGAN MENGGUNAKAN MACHINE LEARNING LONG SHORT-TERM MEMORY PERIODE 2014-2024
One of the most advanced tools for predicting current stock prices is using artificial intelligence, specifically machine learning using the Long Short-Term Memory (LTSM) method, which is a development of the previous recurrent neural network method. This prediction trial was conducted on one of the largest banking stocks in Indonesia, namely PT. Bank BCA shares for the 2014-2024 period. The research was processed with machine learning using Python coding with a total of 2503 data observations where the model was divided into 80% for training and 20% for testing. Next, an evaluation of model performance was carried out using RMSE (Root Mean Squared Error), MAE (Mean Absolute Error), and MAPE (Mean Absolute Percentage Error) and conducted a test of predicted vs. actual data. The results of the study showed that the predicted results were quite close to the actual results, therefore it was concluded that stock price prediction with the LTSM method was quite reliable.
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
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.
PENGARUH ENTERPRISE RISK MANAGEMENT DISCLOSURE DAN CORPORATE GOVERNANCE TERHADAP FIRM VALUE PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS INFOBANK15 PERIODE 2019 – 2022
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.
PENGARUH DIVERSITAS GENDER MANAJEMEN, KONEKSI POLITIK, DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP AGRESIVITAS PAJAK
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.
KINERJA KEUANGAN SEBELUM DAN SETELAH IMPLEMENTASI PSAK 72
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.
Valerie Angelique Natalie Puteri Makasihi
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
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.
PENGARUH ARTIFICIAL INTELLIGENCE TERHADAP KINERJA KEUANGAN PERBANKAN DI INDONESIA DENGAN MODERASI SUSTAINABILITY
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 PROFITABILITAS, UKURAN PERUSAHAAN, DAN PENERAPAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN
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.
ANALISIS PENGARUH GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN DENGAN STRATEGI BISNIS SEBAGAI VARIABEL MODERASI
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.
FAKTOR-FAKTOR YANG BERDAMPAK PADA HARGA SAHAM KLUB-KLUB SEPAK BOLA EROPA
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.
KELEMBAGAAN KOMUNITAS ESTATE PADI DI BANYUASIN
This study is part of the application of research conducted in Banyuasin, South Sumatra. This study aims to see how the public perceives the institutionalization of the rice estate community implemented in Banyuasin and the relationship between KEP Institutions and the Performance of KEP members. The research methods used for descriptive research are survey and FGD, while regression with smart pls is used to find the effect of independent variables on the dependent variable. The potential for farmers to develop is very large, so the dissemination of technology and agricultural institutions is very suitable to be applied in Sungai Dua Banyuasin, South Sumatra. The results of the hypothesis test show that the legality variable has a significant effect on the performance variable, while the other two variables have different results; the Structure variable has an influence but is not significant, while the Term variable has no effect and is also not significant on KEP performance. KEP institutions make a strong contribution to performance, which can be seen from the high contribution value of the three variables indicated by the R-square value of 86.2%.
STRATEGI PEMASARAN KEWIRAUSAHAAN PETANI PADI
The priority of Indonesia's agricultural sector is increasingly becoming an attraction for rice farmers to improve their standard of living. Therefore it is necessary to strengthen entrepreneurial characteristics and integrated marketing communications for rice farmers. The purpose of this study was to analyze the entrepreneurial characteristics of rice farmers and rice farmers' integrated marketing communications in increasing the capacity of rice farmers. This study also aims to formulate an entrepreneurial marketing strategy for rice farmers related to the development of rice farming and side businesses in Banten Province. The research population is paddy rice farmers in Banten Province. Based on the population, samples were taken in Caringin Village, Cisoka District, Tangerang, Banten. Methods of data analysis using Strength Weaknesses Opportunities Threats (SWOT) analysis and Quantitative Strategic Planning Matrix (QSPM) analysis. The results of the study show that the strategy in the development of rice farmer entrepreneurial marketing is to emphasize integrated marketing communications on products or side services of rice farmer businesses, especially in sales and promotion of exhibitions or events and direct sales.
PENGARUH KEPEMILIKAN MANAJEMEN, KEPEMILIKAN ASING, DAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN BATU BARA
This research aims to analyze the effect of managerial ownership, foreign ownership and sustainability disclosure to the financial performance of mining company. This research used agency theory and stakeholders theory to explain the effect of independen variabe to dependend variable. The sample used listed mining company specific in a coal company in 2019-2022 through purposive sampling method. Managerial ownership measured by persentage of management ownership compared to company outstanding shares. Foreign ownership measured by percentage of foreign ownership compared to company outstanding shares.Sustainability disclosured measured base on Global Reporting Index. Profitability as a proxy Financial Performance measured by Return on Asset (ROA). Data analysis used descriptive statistic method and multipe linear regression with SPSS version 25. The results show managerial ownership and sustainability disclosure significant and have positive effect to financial performance in coal company sector while foreign ownership unsignificant to financial performance.
PERAN SPONSOR GOODWILL DAN SPONSOR IMAGE DALAM MENINGKATKAN PURCHASE INTENTION PADA PRODUK YONEX
Corporate brand sponsorship of sporting events is a promotional tool that is more effective and more trusted by consumers than advertising. Therefore, many companies are interested in participating in supporting and making sporting events a success by becoming sponsors even though the costs that companies must incur to sponsor sporting events are relatively large. Yonex is a company that plays an active role as a sponsor in several sporting events, especially badminton. This research aims to examine the influence of sponsorship goodwill on purchase intentions directly and indirectly through sponsor image as a mediating variable. The research model was tested on Yonex products which were the object of this research. The research sample was 110 respondents with the criteria of belonging to the Y and Z generation group, living in the Jabodetabek area, and knowing Yonex products but never buying them, selected using the purposive sampling method. The results of data analysis using SPSS macro process mediation regression indicated that sponsor goodwill can influence purchase intentions directly and positively, sponsor goodwill is able to influence the sponsor's image positively, and sponsor image is able to influence purchase intentions positively. The results of the mediation test in this research also indicated that the sponsor's image can partially mediate the influence of sponsor goodwill on the intention to purchase Yonex products.
PENGARUH DEBT TO EQUITY RATIO, RETURN ON EQUITY, DAN NET PROFIT MARGIN TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ45 PERIODE 2018-2021
This study analyzes the impact of the Debt to Equity Ratio (DER), Return on Equity (ROE), and Net Profit Margin (NPM) on stock returns using secondary data from the LQ45 index for the period 2018 - 2021, available on the Indonesia Stock Exchange (IDX). The sampling technique used was purposive sampling, encompassing 27 companies with a total of 106 data samples. The analytical techniques employed included descriptive statistics and multiple linear regression using SPSS software version 29. The results of the study indicate that the Debt to Equity Ratio (DER) has no significant effect on stock returns, the Return on Equity (ROE) has a significant negative effect on stock returns, and the Net Profit Margin (NPM) has a significant positive effect on stock returns.
ANALISIS KELAYAKAN BISNIS TOTE BAG “TOTALLYGREEN”
TotallyGreen is a start-up business that offers various kinds of tote bags made from environmentally friendly fabric. This company is committed to participating in reducing waste due to the use of single-use plastic packaging or bags. From the sales results made during the first quarter of its business period, the Company made a profit, although the amount was relatively small. With sales projections for 5 years, this company also achieved a Net Sales Value (Net Present Value) below 1.
PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT
The aim of this research is to analyze the influence of Computerized Audit Techniques (TABK) and Auditor Independence on Audit Quality. This research uses and analyzes quantitative data, namely primary data collected using a nonprobability sampling method with quota sampling. To obtain research data, data was collected through a questionnaire with statements and closed questions which were distributed to auditors who work in Public Accounting Firms with office domiciles in Greater Jakarta with the help of Google Forms. The data collected was 125 data. Data processing was carried out on 124 respondents who could be processed with the help of IBM SPSS 26 to test data quality, test classical assumptions, test model feasibility, and also test hypotheses. The test results show that the variables Computerized Assisted Audit Techniques (TABK) and Auditor Independence have a positive influence either individually or simultaneously on Audit Quality. The independent variables Computer-Assisted Audit Technique and Independence are the main factors that have a large influence in representing audit quality as the dependent variable.
PENGARUH KONTEN REVIEW MAKANAN OLEH INFLUENCER TIKTOK TERHADAP PERKEMBANGAN USAHA MIKRO (WARUNG TENDA) DI WILAYAH KEBON KACANG, JAKARTA PUSAT
Usaha Mikro menjadi salah satu pilar ekonomi, terutama di negara berkembang, di Indoneisa juga demikian. Tidak semua pelaku usaha mikro memiliki dana lebih untuk melakukan promosi terhadap produk yang mereka jual. Kemunculan influencer, terutama dari aplikasi TikTok dengan konten review-nya menjadi salah satu cara untuk meningkatkan brand awareness dan meningkatkan omset usaha mikro. Penelitian ini bertujuan untuk mengetahui pengaruh konten review makanan oleh influencer TikTok terhadap perkembangan usaha mikro street food di wilayah Kebon Kacang, Jakarta Pusat. Sampel yang digunakan adalah lima pelaku usaha mikro di Wilayah Kebon Kacang, Jakarta Pusat. Penelitian ini menggunakan metode analisis secara naratif. Hasil penelitian menunjukkan bahwa adanya influencer TikTok tidak serta merta memberikan pengaruh positif terhadap meningkatnya omset penjualan para pelaku usaha mikro. Perlu adanya upaya perbaikan dan perubahan manajemen usaha, pelayanan, dan upaya di luar kebiasaan menjalankan usahanya supaya dampak positif dari review influencer dapat diantisipasi dan dimanfaatkan untuk bertahan bahkan meningkatkan penjualan serta mengembangkan usaha.
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
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
PENGARUH PENGALAMAN KERJA, SKEPTISISME PROFESIONAL DAN BEBAN KERJA AUDITOR TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (FRAUD)
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.
PENGARUH RELEVANSI DAN KETEPATAN WAKTU TERHADAP KONSERVATISME DAN KEPUTUSAN PENDANAAN
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.
GREEN BANKING, KEPEMILIKAN ASING, PROFITABILITAS, FIRM SIZE, PENGARUHNYA TERHADAP FIRM VALUE
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.