Search all articles
438 articles
Proceedings Article
Gender in Investment on Firm the Value of Firm
Consumer Goods Industry Sector Companies Listed on the IDX
Mardiana Mardiana
The value of firm is influenced by the size of the risk and the expected income. Expected returns and risks are influenced by investment decisions. This study aims to determine the effect of investment decisions on The value of firm and whether the existence of gender moderates the effect of investment...
Proceedings Article
Audit Dynamics: Exploring the Nexus of Audit Delay, Public Accounting Firm Size, Audit Opinion, Financial Distress, and Management Change in Auditor Switching
Agus Salim, Murtanto Murtanto, Lidia Wahyuni
This research investigated factors influencing auditor switching decisions in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022. The study employed logistic regression analysis to examine the impact of five variables: audit delay, Public Accounting...
Proceedings Article
The Effect of Corporate Governance Mechanism on Company Value with Earnings Quality as Mediation
Gracio Isaac Febrian Tenggono, Lodovicus Lasdi, Natalia Kristina
Firm value is an investor's response to the company, usually associated with stock prices. Companies with high stock prices are considered to have high company values. This is because public interest can affect stock prices in the market. One of the factors that can increase public interest is the...
Proceedings Article
Effect of Financial Performance on the Return on Shares of Banks on the Indonesian Stock Exchange in 2012-2016
Nurfauziah, Rintan Nuzul Ainy
This research aims at identifying as to whether or not financial ratios have any effect on the return on shares. The samples used in this research are companies engaging in the financial sector which had gone public and had been listed on the Indonesian Stock Exchange (IDX) for three years, namely in...
Proceedings Article
Comparative Analysis Debt to Equity Ratio and Price to Book Value in State-Owned Enterprises and Private Companies
Literature Study on Construction and Building Sub Sector Emitents
Dudi Hendra Fachrudin, Ratih Huriyati, Ikin Solikin, Cahyat Rohyana
This research was conducted to determine the comparison of Debt to Equity Ratio (DER) and Price to Book Value (PBV) between State-Owned Enterprises (SOEs) and private companies that have been listed on the Indonesia Stock Exchange in the category of Building Construction Sub Sector. The problem that...
Proceedings Article
Moral Value in Tteutbakkui Saeng (뜻밖 의 生 (생)) Novel by Ju Yeong Kim
A Sociopragmatic Study
Sitta Arsita Tisnaliani, Tri Indri Hardini, Risa Triarisanti
This paper examined moral values of speech acts in Tteutbakkui Saeng (뜻밖의 生 (생)) novel by Ju Yeong Kim. This research employed qualitative descriptive, focusing on the analysis of moral values with the framework of socio-pragmatic studies. Data collection techniques included reading and note-taking....
Proceedings Article
The Modulating Role of Leverage in the Interplay Between Profitability and Stock Returns Within the Context of Indonesia’s Islamic Financial Landscape
Nur Imamah, Tsui-Jung Lin, Reika Happy Sugiastuti, Salma Ramadhani
During the timeframe of 2018–2021, the present research scrutinizes companies listed on the Indonesia Stock Exchange (IDX) with respect to their profitability and stock returns, while incorporating leverage as a moderating variable. The Ordinary Least Square approach is employed to model the relationships...
Proceedings Article
The Effect of Working Capital Management on Financial Performance Companies with Liquidity as Mediation in Trading Companies on the Indonesia Stock Exchange (IDX)
Laura Arifah Hanum, Erni Masdupi
This study aims to determine the impact of working capital management on the company’s financial performance through liquidity as a mediation in trading company on the IDX. The population in this study are trading companies listed on the Indonesia Stock Exchange for the period 2016 to 2020 using secondary...
Proceedings Article
The Effect of Good Corporate Governance, Investment Opportunity Set, and Free Cash Flow on the Earnings Quality and the Firm Value (Property Sector and Real Estate) During the Covid-19 Pandemic
Wilsna Rupilu, Eugenia Hendrini P. Tanan
This study aims to determine the effect of GCG, IOS and FCF on the quality of company profit and value during the Covid-19 pandemic. With the increasing number of investors, the investment and the growth in real estate sector industry properties will increase. This research used basic research with a...
Proceedings Article
Board of Directors Diversity, Public Ownership, and Earnings Quality
Hana Budiyati, Hendra Wijaya
Earnings quality is one of the indicators to assess the level of success of the company’s operations. Many factors affect earnings quality, one of which is the diversity of the company’s board of directors and public ownership. This study examines the effect of board diversity, including gender, age,...
Proceedings Article
The Impact of Sales Growth and Profitability on Firm Value During The Covid-19 Pandemic
Tri Kurniawati, Deby Juwita Anggraini
This study aims to analyze the impact of sales growth and the profitability on the firm value in hotel, restaurant and tourism sub-sector companies listed on the IDX during the covid-19 pandemic. This is a quantitative research and the sample used is purposive sampling. The data is analysing by using...
Proceedings Article
The Effect of Financial Distress, Transfer Pricing and Profitability on Tax Avoidance in Mining Companies Listed on the Indonesia Stock Exchange in 2020-2024
Danar Irianto, Cindi Kurnia Putri, R. Ridho Tanso
This study reevaluates whether financial distress, transfer-pricing activities, and profitability play a role in shaping tax-avoidance behavior among mining firms listed on the Indonesia Stock Exchange (IDX) throughout 2020–2024. A quantitative approach was applied, drawing on secondary data sourced...
Proceedings Article
Comparison of an Optimal Portfolio Performance on the Jakarta Islamic Index 70 and IDX Basic Materials
Andi Marwah
This study aims to measure portfolio performance reviewed from three approaches based on the Sharpe method, Treynor method, and Jensen method. This study examines whether the Single Index Model can produce an optimal portfolio on the Jakarta Islamic Index 70 (JII70) and IDX Basic Materials (IDX IC-B)...
Series: Advances in Engineering Research
Proceedings Article
Sharia-Compliant Portfolio of Islamic Stocks Listed on Indonesia Stock Exchange (IDX)
Alhady Niar Minandar, Mochamad Edman Syarief, Sumiyati Sumardi
This study aims to establish a stock portfolio following Sharia principles under the premise that investors with Sharia-compliant attentiveness will not only focus on financial risk and return. Implementation of criteria following Sharia principles also needs to be considered, given that there is a prohibition...
Proceedings Article
CEO Narcissism and CSR: The Mediating Effect of TMT Composition
Yohanes Andri Putranto Bernadus, Bernadette Robiani, Yulia Saftiana, Mukhlis Mukhlis
This study seeks to examine the relationship between CEO narcissism and corporate CSR performance. Furthermore, this study examines the mediating effect of top management team (TMT) composition on the CEO narcissism–CSR Risk relationship The authors introduce a novel and unobtrusive measure of CEO narcissism...
Proceedings Article
Analysis of Abnormal Stock Return in the Banking Sector on the Indonesia Stock Exchange During the Announcement of the Case of Covid 19 and Vaccination in Indonesia
Arie Mardiansyah, Dina Patrisia
This study aims to analyze Covid-19 announcements and vaccinations in banking sector companies listed on the Indonesia Stock Exchange (IDX). The population in this study are all banking sector companies listed on the Indonesia Stock Exchange in 2021. The data source uses secondary data. The sampling...
Proceedings Article
Determinants of Company Value in the Indonesia Stock Exchange-Listed Consumer Good Industry, 2017-2020
Ni Wayan Ratna Sari, Nadia Salsabila, Ni Made Swandewi Saraswati, Kadek Cipta Dharmayani, Putu Panji Krisna Pradnyana, Ni Kadek Novi Widyantari Oka
One of the objectives of establishing a company is to be able to increase the value of the company. The study aims to determine the effect of collateralizable assets, research and development and sales growth on firm value. The population in this study was all consumer goods industry companies listed...
Proceedings Article
The Analysis of Factors Affecting Dividend Payout Ratio in Manufacturing Companies Listed in Indonesian Stock Exchange
Annur Fitri Hayati, Gusti Astuti, Khairi Murdy
This study aims to conduct a fundamental study of factors affecting the dividend policy of manufacturing companies listed in the Stock Exchange. The sample of this study was 21 manufacturing companies listed in the Indonesian Stock Exchange (IDX). The type of data used was secondary data in the form...
Proceedings Article
A Study to Lin Shu: An Echo From East to West on Translation in Late-Qing Dynasty
Yue Liang
The theme of this thesis study surrounds Lawerence Venuti’s theory about utilization of domestication in translation, as well as how Lin Shu reflected Venuti’s theory in his translation of Charles Dickens’ novel David Copperfield. The first part of study contains the literature review and the statement....
Proceedings Article
The Effect of Profitability, Dividend Policy and Debt Policy on Company Value
Sri Anah, Muhammad Fikra, C. Catur Widayati
This research aims to determine the effect of Profitability, Dividend Policy, Debt Policy on firm value in manufacturing companies in the Automotive Sub-Sector and the Cable Sub-Sector listed on the Indonesia Stock Exchange (IDX). This research is quantitative research using secondary data sources obtained...
Proceedings Article
The Role of Firm Ownership Type and Earnings Management on Auditor Choice and Audit Fee of Non-Financial Firms
Senny Harindahyani, Jessica Avelina Yolino
In the past decade, there were cases questioning firm’s auditor choice like Enron, Tyco International, and WorldCom. Auditor choice (big 4 vs non-big 4) is a proxy of audit quality which audit fee capable to be proxy too. The research purpose is to analyze the impact of firm ownership type and earnings...
Proceedings Article
Composite Behavioral–Fundamental Indexes via PCA for Predicting Indonesia Stock Exchange Excess Returns: An Integrated Anomaly Analysis
Wina Nurfitriani, Syafrita Ridha Ginting, Lailan Syafrina Hasibuan, Muhammad Simba Sembiring
This study integrates traditional valuation metrics and behavioral sentiment indicators into a composite framework to predict excess returns on the Indonesia Stock Exchange (IDX). Seven proxies—price-to-book value, price-to-earnings, turnover ratio, consumer confidence, global sentiment, Fear & Greed...
Proceedings Article
Company Profitability Before and After Employee Stock Ownership Program in 2011-2014
Nurhayati, Ahmad Maulid Hamdani, Tatang Ary Gumanti
This study aims to determine the differences in the company's financial performance before and after the Employee Stock Ownership Program (ESOP). The population in this study are all companies listed on the Indonesia Stock Exchange (IDX) that implement ESOP from 2011-2014. The sample consists of 12 companies....
Proceedings Article
How Language to Make Advantage of Body Movements to Configure the State Meaning and Result Meaning
Seen from the Absence of State Meaning of Compound Directional Verbs “Guolai /Guoqu” in Mandarin
Zhixin Zhou, Wen Jiang
Through the analysis of compound directional verbs with theories of cognitive linguistics such as Image Schema, Construal Operation and Spatialization of Form Hypothesis, we can find the cognitive motivation of the lack of State Meaning of “guolai/guoqu” which derives from the uniqueness of “Path” of...
Proceedings Article
Determinant of Corporate Income Tax Payable with Managerial Ownership as a Moderating Variable in Indonesian Company
Niswah Baroroh, Meilani Intan Pertiwi, Heri Yanto, H. Marliana, E. Mukholifah
This study aims to find empirical evidence and analyse the effect of leverage, capital intensity, and earnings management on corporate income tax payable with managerial ownership as a moderating variable. The population in this study are manufacturing companies listed on the IDX during the 2018-2022...
Proceedings Article
The Influence of Intellectual Capital on the Financial Performance of Property and Real Estate Sector Companies
Nurhaya Yusuf, Maat Pono, Andi Reni, Andi Aswan
Return on assets in property and real estate firms traded on the Indonesia Stock Exchange is analyzed, along with the impact of human capital efficiency, structural capital efficiency, and capital employed efficiency (IDX). All 47 businesses in the property and real estate industry that were listed on...
Proceedings Article
Pandemic Firm’s Performance: The Effect of Good Corporate Governance and Intellectual Capital
Agustine Dwianika, Romi Juliani Putri Perdana, Farhan Ady Pratama, Irma Paramita Sofia, Fitriyah Nurhidayah
The research aims to obtain empirical evidence regarding the effect of Good Corporate Governance and Intellectual Capital on the Company's financial performance before and during the Covid-19 pandemic. The population used in this study is the consumer cyclical sector companies in the consumer services...
Proceedings Article
Study on the Translation of Some New Terms in “General Provisions of Civil Law” Based on Corpus
Xueling Feng
In “General Provisions of Civil Law” of the People’s Republic of China, there are some important new terms such as “gongxuliangsu” (公序良俗, public policy and ethics), “bingchichengshi, keshouchengnuo” (秉持诚实，恪守承诺, uphold honesty and honor commitment) and “shanyixiangduiren” (善意相对人, the good-faith third...
Proceedings Article
Influence of Income, Business Expenses, and Business Capital on Net Profit of Business
Aris Setia Noor, Syamsu Alam, Mursalim Nohong, Muhammad Sobarsyah
The motivation behind this study is to decide how much income, operating expenses and operating capital have an effect either simultaneously or partially on net operating income. This study utilizes auxiliary information acquired by the Indonesian Stock Trade Corner and yearly reports. The perception...
Proceedings Article
Semantic Interaction Between Chinese and Japanese Chinese Character Vocabulary
Examples of Chinese Japanese-originated Return Words Related to Religion
Zhuqin Deng
In modern Japan, when learning from the West, it chose a large number of Chinese classical words to translate Western terminology. These Chinese character words flowed back to China in large quantities at the late Qing Dynasty and the early Republic of China, and entered the modern Chinese vocabulary...
Proceedings Article
Gender-Based ESG Collateral Eligibility: The Roles of ESG Contribution, Financing Access, Financial Performance, and Gender Participation in Sustainable Investment
Musdalifah Azis, Evi Fitriany, Suryaningsi Suryaningsi
This study analyzes gender-based ESG collateral eligibility by examining the role of financial literacy, ESG contribution, and financing access within sustainable investment frameworks. Using SEM-PLS and Monte Carlo simulations on data from OJK, IDX disclosures, and sustainability reports (2018–2024),...
Proceedings Article
The Influence of Corporate Governance, Dividend Policy, and Capital Structure Policy on Company Performance
(Study on Insurance Companies Listed on the Indonesia Stock Exchange 2015–2019)
Lusi Kurnia, Anggito Abimanyu, Asri Nur Aina
This study aims to (1) find out and explain the effect of corporate governance on the performance of insurance companies listed on the BEI in 2015–2019 (2) find out and explain the effect of corporate governance on the dividend policy of insurance companies listed on the BEI in 2015–2019 (3) Knowing...
Proceedings Article
The Effect of Corporate Debt Maturity on Performance Volatility in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2018
Khoirun Nisa Hsb, Dina Patrisia
The purpose of this study is to determine the effect of corporate debt maturity on performance volatility and examine the role of size and sales growth in moderating the relationship between corporate debt maturity on performance volatility. Based on the data adequacy criteria, The final sample of the...
Proceedings Article
Managerial Ability in Measuring Financial Performance
Ade Sri Ulita, Kristianus Hiktaop, Paulus Peka Hayon
For a company, the provisions and decisions by the company’s leaders can determine the level of managerial ability in managing a company that means managerial ability is needed to achieve the target. Managerial ability in managing this company can be seen from the results of the company’s performance...
Proceedings Article
Information Gap Disclosure of Hazardous Toxic Waste in Indonesia
V. Wiratna Sujarweni, Setianingtyas Honggowati, Djoko Suhardjanto, Sri Hartoko
This study aims to compile a disclosure index of Toxic Hazardous Waste (LB3), to examine the information gap in LB3 disclosure in Indonesia. This study uses the theory of legitimacy of the normative stakeholder approach. The research method used is quantitative. The types of data used are primary and...
Proceedings Article
Sustainable Development Goals and Capital Structure as Drivers of Financial Performance: Evidence on the Moderating Effect of Gender Diversity on the Board of Directors
Hendi Rohendi, Endah Dwi Kusumastuti, Muhammad Hafizh Firdaus, Esau Jadee Hartanto
This study seeks to expand on previous research on SDGs implementation and firms’ financing structures as mechanisms that elevate financial outcomes. Furthermore, this study assesses the moderating influence exerted by gender-diverse boards on the interplay connecting SDGs with both capital structure...
Proceedings Article
CSR, Firm Value, and Financial Fraud: A Risky Relationship
Audrey Natasha Prabowo, Rizky Eriandani
This study explores the effect of Corporate Social Responsibility (CSR) on firm value, with financial fraud serving as a moderating variable. It seeks to address inconsistencies in prior research by examining whether financial fraud weakens the positive relationship between CSR and firm value. The study...
Proceedings Article
Factors Affecting the Increase of Insurance Income Among Insurance Companies in Indonesia
Meiliyah Ariani, Zulhawati Zulhawati
This study aimed to determine whether the risk-based capital, return-on-investment, the ratio of claim and premium-growth affect the increase in premium income among insurance companies listed in the Indonesia Stock Exchange (IDX) during 2013-2017. This study has a sample size of 10 mining companies...
Proceedings Article
The Influence of Cash Flow, Leverage and Profitability on Investment Decisions in Financial Distress Companies (All Companies Listed on Indonesia Stock Exchange of 2017-2019)
Sonia Nanda Aprilia Putri, Siti Puryandani
This study aims to analyze the effect of cash flow, leverage, and profitability on investment decisions in companies experiencing financial distress. The independent variable (X) of this study is cash flow, leverage, and research profitability. The investment decision is the dependent variable (Y). The...
Proceedings Article
The Effects of Profitability, Growth, and Size on Company Value With Capital Structure as Control Variable
Robby Dharma, Letnan Dalimunthe, Arbiuddin Syahputra Hakim Harahap, Susriyanti, Sartika Putri Rahayu
This study intended to reveal the effects of profitability, growth, and company size on company value, with capital structure as control variable, among manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study used 165 manufacturing companies listed on IDX from 2013 to 2017 as...
Proceedings Article
Periodic Revenue Fluctuation Among Listed Companies in Property and Real Estate Sub-Sector in Indonesia Stock Exchange
Jonnardi Jonnardi, M. N. Nuryasman
This research aimed to get an overview of the impact of the implementation of Indonesian Financial Accounting Standards (IFAS or PSAK in Indonesian) 72 which has been effective since January 1st, 2020 on financial performance and stock performance, especially among listed companies in the property and...
Proceedings Article
Profitability, Liquidity, and Firm Value: Does Financial Distress Have a Mediating Effect?
Study of Manufacturing Companies in Indonesia
Melinda Dewi, Gabriella Natasya Foanto, Yulius Jogi Christiawan
Profitability and liquidity are essential factors in investor evaluation. The increased profitability and liquidity value reduces the risk of a company going bankrupt. This study examines the role of financial distress in the relationship between profitability and liquidity. The research looked at 170...
Proceedings Article
Development of Cost Accounting Learning with Case-Based Method (CBM)
Susiana Susiana, Yindrizal Yindrizal
This study investigates the case-based learning model (CBM). theory and its application in designing online and independent learning. The purpose of this study is to validate and refine the theory for the context of online learning. The respondents of this research are 67 students who are taking Cost...
Proceedings Article
The Effect of Audit Committee Size, Independent Commissioner Size, and Shareholder Equity Ratio on Financial Distress Avoidance: A Study on Public Companies in Manufacturing Sector Listed in IDX During 2015-2017
Michelle Kristian, Halim Putera Siswanto
This study aimed to reveal the effect of Audit Committee size, Independent Commissioner size, and Shareholder Equity Ratio on Financial Distress Avoidance. In this study, Audit Committee size, Independent Commissioner size, Shareholder Equity (SHE) Ratio, and Financial Distress were measured by using...
Proceedings Article
Bounded Rationality Under Sharia Norms: Evidence from Indonesia
Budi Purwanto, Nanda Karunia Amanah
In Indonesia, the application of Islamic norms in finance, commonly referred to as sharia finance, has recently begun to be studied from a behavioral economics perspective, especially under the hypothesis of agency problems and bounded rationality. By clustering, profiling, and portfolio analysis using...
Proceedings Article
The Effect of Liquidity Ratio, Solvency, Profitability and Activity on Profit Changes in Automotive Companies Listed on the Indonesia Stock Exchange
Ratna Wulaningrum, Amirudin, Nur Handayani, Moh. Romadloni
This study aims to examine and determine the effect of the variables of liquidity ratio, solvability, profitability and activity on profit changes in automotive companies listed on the Indonesia Stock Exchange in 2017-2021. The method used in sampling is the purposive sampling method. The data analysis...
Proceedings Article
Earnings Management and Its Determinants: The Role of Capital Structure
Mustapa Abdurahman Hafidz, Hasni Yusrianti
This research seeks to investigatee how information asymmetry, together with free and operating cash flow influence the management of reported earnings throughout the COVID-19 pandemic period and the period that follows. The study focuses on companies operating in various sectors and registered as issuers...
Proceedings Article
Analysis Impact of PSAK 24 Revision on Equity, Other Comprehensive Income, and Stock Returns
Juwita Ramadhani, Dwi Martani
This study aims to analyze the impact of changes in the Statement of Financial Accounting Standards Indonesia (PSAK) 24 Revision on equity, other comprehensive income (OCI), and stock returns. This research uses companies listed on the Indonesia Stock Exchange (IDX) during 2013–2016 as a sample. The...
Proceedings Article
Effect of Debt to Equity Ratio, Current Ratio, Total Assets Turnover, Earning Per Share, Price Earning-Ratio, Sales Growth, and Net Profit Margin on Return on Equity
(Case Study on Tobacco Sub-Sector Companies Listed on the Indonesia Stock Exchange 2016-2020)
Heliani, Fitri Mareta, Andini Ulhaq, Efi Resfitasari, Indri Febriani, Siti Elisah
This research aims to determine whether DER, CR, TAT, EPS, PER, Sales Growth, and NPM partially affect the ROE variable in the cigarette sector companies from 2016-2020. Secondary data was gathered from the Indonesia Stock Exchange’s (IDX) official website, with a population of all firms listed on the...
Proceedings Article
Earnings Management, Business Strategy, and Business Complexity
G.J. Romadhon, Suyanto, N. Ahmar
This study aims to analyze the effect of earnings management and business strategy on firm performance, which is moderated by business complexity. The object in this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the 2015-2018 period. Partial Least Square Structural...