Pub Date : 2021-07-19DOI: 10.2991/aebmr.k.210717.040
Sidik Ismanu, Anik Kusmintarti, E. Winarto
The aim of this study is to investigate the level of implementation of corporate risk management has a positive effect on firm value. Firm value is the investor's perception of the company's financial performance. The company's financial performance is often associated with share prices. Maximizing company value is very important for a company. The increase in company value is in accordance with the wishes of investors. Using a dataset of 12 banking financial service companies and 7 construction & property companies that have gone public in Indonesia. The data collection period is from 2017 to 2020. Tobin's Q is used to measure company value. Tobin's Q as a function of corporate risk management, and fundamental factors consisting of firm size, liquidity, leverage, profitability. Hypothesis testing with multiple linear regression. The findings of this study, in normal conditions there is a relationship between the application of risk management and the company's fundamental factors on firm value. During the Covid-19 pandemic, the company experienced a decline in the company's financial performance, resulting in the application of risk management and company fundamental factors that did not have a significant effect on company value. Keywords—enterprise risk management, firm size, liquidity, leverage, profitability, firm value
{"title":"The Role of Enterprise Risk Management in Enhancing Firm Value Before and During the Covid-19 Pandemic in Indonesia","authors":"Sidik Ismanu, Anik Kusmintarti, E. Winarto","doi":"10.2991/aebmr.k.210717.040","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.040","url":null,"abstract":"The aim of this study is to investigate the level of implementation of corporate risk management has a positive effect on firm value. Firm value is the investor's perception of the company's financial performance. The company's financial performance is often associated with share prices. Maximizing company value is very important for a company. The increase in company value is in accordance with the wishes of investors. Using a dataset of 12 banking financial service companies and 7 construction & property companies that have gone public in Indonesia. The data collection period is from 2017 to 2020. Tobin's Q is used to measure company value. Tobin's Q as a function of corporate risk management, and fundamental factors consisting of firm size, liquidity, leverage, profitability. Hypothesis testing with multiple linear regression. The findings of this study, in normal conditions there is a relationship between the application of risk management and the company's fundamental factors on firm value. During the Covid-19 pandemic, the company experienced a decline in the company's financial performance, resulting in the application of risk management and company fundamental factors that did not have a significant effect on company value. Keywords—enterprise risk management, firm size, liquidity, leverage, profitability, firm value","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129300966","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-19DOI: 10.2991/aebmr.k.210717.027
R. Mardi, Indra Siregar
The purpose of this study is to determine how the influence of external factors in the form of market access, business climate and financial limitations in Medan City on business continuity during the COVID 19 pandemic. The Indonesian economy is the economy of MSMEs because it contributes more than 60% of Indonesia's GDP, 70% of all businesses in Indonesia come from MSMEs. Quantitative descriptive research method used in this study by providing interviews and questions based on indicators on the independent and dependent variables. The MSME studied were culinary, travel and convection businesses that received credit and were not in banking financing. The result of the research is that the influence of external factors on business continuity in MSMEs, namely the business climate factor, limited market access and financial limitations, affect the business continuity of MSMEs in the Travel and Convection sector. Meanwhile, in the culinary sector, they are able to anticipate the limitations that exist due to the Covid 19 pandemic by changing their marketing strategies. Therefore the government must take policies that can support the Travel and Convection sector MSMEs to continue their business. Keywords—External factors, MSMEs, business continuity and pandemic
{"title":"The Effect of External Factors on the Sustainability of Msme Business in Medan City During Covid 19 Pandemy","authors":"R. Mardi, Indra Siregar","doi":"10.2991/aebmr.k.210717.027","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.027","url":null,"abstract":"The purpose of this study is to determine how the influence of external factors in the form of market access, business climate and financial limitations in Medan City on business continuity during the COVID 19 pandemic. The Indonesian economy is the economy of MSMEs because it contributes more than 60% of Indonesia's GDP, 70% of all businesses in Indonesia come from MSMEs. Quantitative descriptive research method used in this study by providing interviews and questions based on indicators on the independent and dependent variables. The MSME studied were culinary, travel and convection businesses that received credit and were not in banking financing. The result of the research is that the influence of external factors on business continuity in MSMEs, namely the business climate factor, limited market access and financial limitations, affect the business continuity of MSMEs in the Travel and Convection sector. Meanwhile, in the culinary sector, they are able to anticipate the limitations that exist due to the Covid 19 pandemic by changing their marketing strategies. Therefore the government must take policies that can support the Travel and Convection sector MSMEs to continue their business. Keywords—External factors, MSMEs, business continuity and pandemic","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128990551","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-19DOI: 10.2991/aebmr.k.210717.008
Wiyarni, Bunyamin
The aim of this study is to investigate the impact of audit tenure and auditor switching as an intervening variable on audit delay and financial distress. Manufacturing companies listed on the Indonesian Stock Exchange for the period 2016 to 2018 are the population of this analysis. This research uses purposeful sampling to obtain 14 businesses as an item. The hypothesis test is conducted using a partial least square. This study found that there is no effect of audit tenure and audit switching on audit delay. Audit tenure does not affect financial distress, but auditor switching affects financial distress. Indirectly, both audit tenure and auditor switching don't affect audit delay through financial distress. Keywords—audit tenure, auditor switch, financial distress, audit delay
{"title":"The Mediating Effect of Financial Distress on Audit Tenure and Auditor Switching Towards Audit Delay","authors":"Wiyarni, Bunyamin","doi":"10.2991/aebmr.k.210717.008","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.008","url":null,"abstract":"The aim of this study is to investigate the impact of audit tenure and auditor switching as an intervening variable on audit delay and financial distress. Manufacturing companies listed on the Indonesian Stock Exchange for the period 2016 to 2018 are the population of this analysis. This research uses purposeful sampling to obtain 14 businesses as an item. The hypothesis test is conducted using a partial least square. This study found that there is no effect of audit tenure and audit switching on audit delay. Audit tenure does not affect financial distress, but auditor switching affects financial distress. Indirectly, both audit tenure and auditor switching don't affect audit delay through financial distress. Keywords—audit tenure, auditor switch, financial distress, audit delay","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125677133","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-19DOI: 10.2991/aebmr.k.210717.035
K. Susilowati, N. I. Riwajanti, R. Widiastuti
The goal of this study is to examine financial ratios to predict financial distress in small and medium-sized enterprises (SMEs) in the city of Malang. The financial ratios used as vector predictors are Liquidity Ratio proxied by Current Ratio (CR), Leverage Ratio proxied by Debt to Asset Ratio (DAR) and Profitability Ratio proxied by Return on Asset (ROA). Based on the results of multiple regression analysis with a significance level of 5%, the results of the study concluded that the model is fit and can be used to predict financial distress of SMEs in Malang city. Result of the study shows that: (1) profitability has a negative and significant effect in predicting financial distress of SMEs in Malang city with a wald test value is positive amounted to 7.167 and 0.007 significance value <0.05, (2) liquidity has no effect in predicting financial distress with a wald test value is positive amounted to 2.374 and 0.123 significance value >0.05, (3) leverage has a positive and significant effect in predicting financial distress of SMEs in Malang city with a wald test value is positive amounted to 17.995 and 0.000 significance value <0.05. On the basis of the above findings, it is suggested that: (1) for small and medium-sized companies, it may be used as a consideration for taking corrective action before it evolves into serious financial distress and leads to bankruptcy; (2) for academics and researchers, knowledge of the effect of profitability, liquidity and leverage in predicting financial distress, which may increase empirical and scientific evidence, may be used as a basis for predicting financial distress, (3) For the investor, it can be used as a consideration in making the right investment decisions. Keywords—profitability, liquidity, leverage, financial distress
{"title":"Financial Analysis to Predict Financial Distress of Small and Medium-Sized Entities in Malang City","authors":"K. Susilowati, N. I. Riwajanti, R. Widiastuti","doi":"10.2991/aebmr.k.210717.035","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.035","url":null,"abstract":"The goal of this study is to examine financial ratios to predict financial distress in small and medium-sized enterprises (SMEs) in the city of Malang. The financial ratios used as vector predictors are Liquidity Ratio proxied by Current Ratio (CR), Leverage Ratio proxied by Debt to Asset Ratio (DAR) and Profitability Ratio proxied by Return on Asset (ROA). Based on the results of multiple regression analysis with a significance level of 5%, the results of the study concluded that the model is fit and can be used to predict financial distress of SMEs in Malang city. Result of the study shows that: (1) profitability has a negative and significant effect in predicting financial distress of SMEs in Malang city with a wald test value is positive amounted to 7.167 and 0.007 significance value <0.05, (2) liquidity has no effect in predicting financial distress with a wald test value is positive amounted to 2.374 and 0.123 significance value >0.05, (3) leverage has a positive and significant effect in predicting financial distress of SMEs in Malang city with a wald test value is positive amounted to 17.995 and 0.000 significance value <0.05. On the basis of the above findings, it is suggested that: (1) for small and medium-sized companies, it may be used as a consideration for taking corrective action before it evolves into serious financial distress and leads to bankruptcy; (2) for academics and researchers, knowledge of the effect of profitability, liquidity and leverage in predicting financial distress, which may increase empirical and scientific evidence, may be used as a basis for predicting financial distress, (3) For the investor, it can be used as a consideration in making the right investment decisions. Keywords—profitability, liquidity, leverage, financial distress","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"176 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114615379","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-19DOI: 10.2991/aebmr.k.210717.016
Baroroh Lestari, P. I. Rifiani, W. Eka
The Kajoetangan area, is one of the economic centers in the city of Malang, East Java, Indonesia, during the Dutch colonial period. The Kajoetangan area is divided into corridors and Village areas. The focus of this research is RW 1, 9 and 10 Kauman Village, Klojen District. This study aims to identify the potential for historical tourism in Kajoetangan Village. This study uses a qualitative approach using in-depth interviews, documentation and observation. Then the collected data were analyzed descriptively. The results showed that Kajoetangan Village has a large enough historical tourism potential. Thus, it is possible to re-branding from the center of the economy to become a historical tourist spot. There are several things that become obstacles in its development, including the low level of literacy of the people of Kajoetangan Village towards historical tourism. Therefore, in this study a recommendation can be made that efforts to increase community literacy and resource conservation are needed to save the potential of historical tourism resources from further damage. Keywords—tourism resources, Kajoetangan Village, historical
{"title":"The Identification of Historical Tourism Potential in the Re-Branding of Kajoetangan Village","authors":"Baroroh Lestari, P. I. Rifiani, W. Eka","doi":"10.2991/aebmr.k.210717.016","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.016","url":null,"abstract":"The Kajoetangan area, is one of the economic centers in the city of Malang, East Java, Indonesia, during the Dutch colonial period. The Kajoetangan area is divided into corridors and Village areas. The focus of this research is RW 1, 9 and 10 Kauman Village, Klojen District. This study aims to identify the potential for historical tourism in Kajoetangan Village. This study uses a qualitative approach using in-depth interviews, documentation and observation. Then the collected data were analyzed descriptively. The results showed that Kajoetangan Village has a large enough historical tourism potential. Thus, it is possible to re-branding from the center of the economy to become a historical tourist spot. There are several things that become obstacles in its development, including the low level of literacy of the people of Kajoetangan Village towards historical tourism. Therefore, in this study a recommendation can be made that efforts to increase community literacy and resource conservation are needed to save the potential of historical tourism resources from further damage. Keywords—tourism resources, Kajoetangan Village, historical","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125577574","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-19DOI: 10.2991/aebmr.k.210717.005
F. Nurtjahjani, J. D. Pribadi, Masreviastuti, Sanita Dhakira, Ane Fany Novitasari
{"title":"Bipartite Industrial Relations Settlement Assistance to Reduce Disputes Between Garment Company Workers and Entrepreneurs in Malang Regency","authors":"F. Nurtjahjani, J. D. Pribadi, Masreviastuti, Sanita Dhakira, Ane Fany Novitasari","doi":"10.2991/aebmr.k.210717.005","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.005","url":null,"abstract":"","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122251104","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-19DOI: 10.2991/aebmr.k.210717.028
F. Rahmawati, Sugeng Sulistiono, Fita Setiati
The objective of this study is to determine the feasibility of an investment in a drinking water supply system (SPAM) project in Gresik. Investment feasibility research is research into whether or not an investment project is feasible. The methodology used in this study there are three methods, namely: (1) Net Present Value (NPV) method, (2) Internal Rate of Return (IRR) method, and (3) Payback Period (PP) method. The results of the analysis of the feasibility study using the WACC. The calculation result of the Net Present Value (NPV) is positive and the value of the Internal Rate of Return (IRR) is greater than the WACC, so that the Drinking Water Supply System (SPAM) Project is declared feasible. The Payback Period for the investment using the Payback Period method is also feasible in terms of return on capital. Keywords—analysis of project feasibility studies, investment
{"title":"Investment Feasibility Study Analysis on the Protected Water Supply System (SPAM) Project","authors":"F. Rahmawati, Sugeng Sulistiono, Fita Setiati","doi":"10.2991/aebmr.k.210717.028","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.028","url":null,"abstract":"The objective of this study is to determine the feasibility of an investment in a drinking water supply system (SPAM) project in Gresik. Investment feasibility research is research into whether or not an investment project is feasible. The methodology used in this study there are three methods, namely: (1) Net Present Value (NPV) method, (2) Internal Rate of Return (IRR) method, and (3) Payback Period (PP) method. The results of the analysis of the feasibility study using the WACC. The calculation result of the Net Present Value (NPV) is positive and the value of the Internal Rate of Return (IRR) is greater than the WACC, so that the Drinking Water Supply System (SPAM) Project is declared feasible. The Payback Period for the investment using the Payback Period method is also feasible in terms of return on capital. Keywords—analysis of project feasibility studies, investment","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133403168","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-19DOI: 10.2991/aebmr.k.210717.051
F. Rahmawati, Nurafni Eltivia, N. I. Riwajanti, H. Wahyuni
The purpose of this study is to predict foreign tourists visiting Jakarta. This research uses quantitative data methods. The data of this research is data on foreign tourist visits to Jakarta which were taken from January 2011 to September 2020 from the National Statistical Bureau. The results of the analysis using exponential smoothing with the help of Microsoft Excel show that the forecasting results in the 2021 period will increase by 16% from the 2020 period due to the spread of the global pandemic, namely Covid-19. this offers optimism for a revival for the tourism sector as well as for other sectors in Jakarta. Keywords—forecasting, exponential smoothing, foreign tourist, Covid-19 pandemic
{"title":"Does Pandemic Covid-19 Affect Foreign Tourist Visit in Jakarta?","authors":"F. Rahmawati, Nurafni Eltivia, N. I. Riwajanti, H. Wahyuni","doi":"10.2991/aebmr.k.210717.051","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.051","url":null,"abstract":"The purpose of this study is to predict foreign tourists visiting Jakarta. This research uses quantitative data methods. The data of this research is data on foreign tourist visits to Jakarta which were taken from January 2011 to September 2020 from the National Statistical Bureau. The results of the analysis using exponential smoothing with the help of Microsoft Excel show that the forecasting results in the 2021 period will increase by 16% from the 2020 period due to the spread of the global pandemic, namely Covid-19. this offers optimism for a revival for the tourism sector as well as for other sectors in Jakarta. Keywords—forecasting, exponential smoothing, foreign tourist, Covid-19 pandemic","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130808281","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-19DOI: 10.2991/aebmr.k.210717.017
Imam Mulyono, Mika Marsely, Annisa Fitriana
Learning creativity has now become an important prerequisite for improving the standard of education in the COVID 19 pandemic situation. Obviously, all sectors of life have been affected by this epidemic, including higher education. Teaching is moving online on an untested and remarkable scale, and insufficient preparation has impeded online education, including networks, technological expertise, inaccessibility and unavailability issues, and weak digital skills. Thus, this study aims to use android-based augmented reality technology with the named of ARPUSEA (Augmented Reality on Public Sector Accounting) as the alternative to solve these problems. This research method was use research and development with the qualitative analysis. This research found that the students emerge a high level motivation and enjoy the learning due to the application. In addition, this research found so many advantages by using this application such as this application helped the students to understand the material so well due to the meaningful content and it can play repeatedly, reduced their cost of learning because this application was offline, and they are very excited to learn because the assessment was developed on game mode and the materials presented were very interesting, complete, detailed, and brief. Keywords—public sector accounting, online learning, augmented reality, android, pandemic covid 19
在新冠肺炎疫情下，学习创造力已成为提高教育水平的重要前提。显然，生活的所有部门都受到这一流行病的影响，包括高等教育。教学正在以未经检验和显著的规模转移到网上，准备不足阻碍了在线教育，包括网络、技术专长、不可访问和不可获得问题以及数字技能薄弱。因此，本研究旨在使用基于android的增强现实技术，命名为ARPUSEA (augmented reality on Public Sector Accounting)，作为解决这些问题的替代方案。本研究方法采用研究开发与定性分析相结合的方法。本研究发现，学生在应用过程中产生了较高的学习动机和学习乐趣。此外，本研究发现使用该应用程序有很多优点，如该应用程序由于内容有意义，可以反复播放，帮助学生很好地理解材料，因为该应用程序是离线的，减少了他们的学习成本，因为评估是在游戏模式下进行的，呈现的材料非常有趣，完整，详细，简短，他们非常兴奋地学习。关键词:公共部门会计，在线学习，增强现实，安卓，covid - 19
{"title":"Visualizing Public Sector Accounting During the Pandemic Covid-19 by Android-based Augmented Reality","authors":"Imam Mulyono, Mika Marsely, Annisa Fitriana","doi":"10.2991/aebmr.k.210717.017","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.017","url":null,"abstract":"Learning creativity has now become an important prerequisite for improving the standard of education in the COVID 19 pandemic situation. Obviously, all sectors of life have been affected by this epidemic, including higher education. Teaching is moving online on an untested and remarkable scale, and insufficient preparation has impeded online education, including networks, technological expertise, inaccessibility and unavailability issues, and weak digital skills. Thus, this study aims to use android-based augmented reality technology with the named of ARPUSEA (Augmented Reality on Public Sector Accounting) as the alternative to solve these problems. This research method was use research and development with the qualitative analysis. This research found that the students emerge a high level motivation and enjoy the learning due to the application. In addition, this research found so many advantages by using this application such as this application helped the students to understand the material so well due to the meaningful content and it can play repeatedly, reduced their cost of learning because this application was offline, and they are very excited to learn because the assessment was developed on game mode and the materials presented were very interesting, complete, detailed, and brief. Keywords—public sector accounting, online learning, augmented reality, android, pandemic covid 19","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117292083","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the effect of intellectual capital (IC), corporate social responsibility (CSR), and good corporate governance (GCG) on banking financial performance in Indonesia. The sampling method used was the purposive sampling method. The number of companies sampled in this study was 15 banking companies listed on the Indonesian Stock Exchange (IDX). The data used are secondary. The data analysis method used in this study is Multiple Linear Regression. The results of this study indicate that IC, CSR, and GCG has a partial and simultaneous effect on financial performance in banking companies listed on the IDX. Keywords—intellectual capital, corporate social responsibility, good corporate governance, and financial performance
{"title":"Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance on Banking Financial Performance in Indonesia","authors":"Sigit Hermawan, Aisha Hanif, Sarwendah Biduri, Nurasik, Puput Wijayanti","doi":"10.2991/aebmr.k.210717.003","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.003","url":null,"abstract":"This study aims to determine the effect of intellectual capital (IC), corporate social responsibility (CSR), and good corporate governance (GCG) on banking financial performance in Indonesia. The sampling method used was the purposive sampling method. The number of companies sampled in this study was 15 banking companies listed on the Indonesian Stock Exchange (IDX). The data used are secondary. The data analysis method used in this study is Multiple Linear Regression. The results of this study indicate that IC, CSR, and GCG has a partial and simultaneous effect on financial performance in banking companies listed on the IDX. Keywords—intellectual capital, corporate social responsibility, good corporate governance, and financial performance","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127033933","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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