Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)最新文献

{"title":"Remote Audit Post Covid-19 Pandemic in Achieving Professional Skepticism Auditor: Implementation of Social Presence Theory (Case Study on the Financial and Development Supervisory Agency)","authors":"Ryan Imanur Satya, Elvia R. Shauki","doi":"10.2991/aebmr.k.220304.045","DOIUrl":"https://doi.org/10.2991/aebmr.k.220304.045","url":null,"abstract":"Remote audit is an audit activity that is carried out outside the location of the audit object. Audit field work shifted from on-site to remote due to budget restrictions and health protocols during the COVID-19 pandemic. But remote audit reduces the quality of the auditor's professional skepticism due to his physical absence. As professional skepticism decreases, the level of assurance and audit quality also decreases. By implementing social presence theory, this research is expected to explore phenomena arising from the implementation of remote audits. This study aims to optimize the Computer-Mediated-Communication mechanism and the professional skepticism, to contribute to the research gap from previous studies, and to receive special attention in the future in order to produce better results of audit quality. This study uses a mixed-method research approach in answering research questions. The results of this study found that in conditions of physical absence, auditors maintain their level of assurance and audit quality in carrying out remote audits on the condition that supporting document data is available in digital form, information communication technology infrastructure, agreement between the auditor and the auditee to carry out remote audit, and the ability of auditors to balance professional skepticism with professionals judgment.","PeriodicalId":236304,"journal":{"name":"Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)","volume":"2011 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127362719","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}

{"title":"Determinants of Sukuk Issuance with Mediating Role of Effective Tax Rate","authors":"Dewi Setyawati Putri Ibnu, A. Lubis","doi":"10.2991/aebmr.k.220304.010","DOIUrl":"https://doi.org/10.2991/aebmr.k.220304.010","url":null,"abstract":"Sukuk market has continued to grow over the past two decades, yet researches on determinants of sukuk over conventional bond issuance have produced mixed findings. Previous researches also leave a puzzle why asset tangibility is insignificant to sukuk issuance. To contribute to this debate and answer the puzzle, this study examines the roles of asset tangibility and intangibility, earning and cash volatility, and effective tax rate to investigate why firms issue Sukuk over conventional bonds. Using logistic regression and a dataset of 389 Sukuk and 125 conventional bonds issuances from 2016 to 2020 in Malaysia, the result shows that Sukuk issuers rely more on intangible assets than tangible assets, as unlike conventional bond, the instrument allows tangible and intangible assets combination. This study also finds that Sukuk can be an alternative debt financing for firms with higher cash volatility. Moreover, firms with higher effective tax rate also prefer Sukuk because they may enjoy tax savings due to tax incentive exclusively given to sukuk issuer. This study also shows that effective tax rate serves as a quasi-moderator to asset intangibility and cash volatility. It implies that tax incentives provided by regulators play important role to promote sukuk market.","PeriodicalId":236304,"journal":{"name":"Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125028353","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}

{"title":"Systematic Literature Review: Earning Management in Corporate Governance","authors":"Yuni Ekawarti, M. Adam, E. Yusnaini, Hasni Yusrianti","doi":"10.2991/aebmr.k.220304.011","DOIUrl":"https://doi.org/10.2991/aebmr.k.220304.011","url":null,"abstract":"This study aims to provide overall information from various studies in each scope and object of research that reveals the earnings management mechanism and its various determinants, especially flexible governance depending on the ownership structure and processes in the earnings management mechanism. This research method uses a systematic library process which consists of three stages, namely, planning, implementation, and reporting. This study uses 70 for this systematic literature based on the inclusion and exclusion criteria. Systematic literature results from all research contained in Scopus-indexed journals from 2019 to 2021. This study explains several competing hypotheses and hypotheses that have different applications between studies. Monitoring is more directed at accounting standards in America while the competing hypothesis is more directed at the Asian Region. The application of different accounting standards will result in positive or negative ownership behavior and governance functions. Variations concretely reveal the existence of research on earnings management deviation practices (manipulative) and earnings management efficiency. Conditions are determined by the structure of share ownership that gives a positive or negative value to the market value. So the essence of this literature study is to discuss the function of earnings management in corporate governance.","PeriodicalId":236304,"journal":{"name":"Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123334487","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}

{"title":"The Effect of Human Resource Management Practices on Improving Performance and Innovative Behavior of State Civil Apparatus","authors":"Euis Susanti, D. H. Syahlani","doi":"10.2991/aebmr.k.220304.040","DOIUrl":"https://doi.org/10.2991/aebmr.k.220304.040","url":null,"abstract":"This study aims to examine the effect of human resource management practices (high commitment HR practices) on the performanc e and innovative behavior of the State Civil Apparatus (ASN) both directly and through mediating variables of affective commitment and public service motivation in the context of bureaucracy simplification and changing the ASN work system due to the Covid-19 pandemic at the National Agency of Drug and Food Control (BPOM). By analyzing questionnaire data from 219 ASN BPOM respondents through a structural equation model (SEM) using the full version LISREL 8.51 application, this study found a direct and positive effect of high commitment HR practices on employee performance, affective commitment, and public service motivation. This study also found a positive relationship of public service motivation on employees' affective commitment, performance, and innovative behavior. However, the results of this study did not find the relationship between high commitment HR practices and employees' innovativeness behavior and the relationship between affective commitment and employees' performance and innovative behavior. This study concluded that high commitment HR practices were associated with increased employee performance but did not affect increased innovativeness behavior. Public service motivation mediated a positive relationship between high commitment HR practices and employee performance and innovativeness behavior, while affective commitment did not mediate this relationship.","PeriodicalId":236304,"journal":{"name":"Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)","volume":"143 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116410275","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}

{"title":"Incremental Labor Output Ratio (ILOR) and Output Growth in Indonesia","authors":"Desifitrina, Syamsurijal Ak, Nurlina Tarmizi, Rosmiati Chodidjah S","doi":"10.2991/aebmr.k.220304.020","DOIUrl":"https://doi.org/10.2991/aebmr.k.220304.020","url":null,"abstract":"This research specifically projecting output and predicting economic growth, investment needs, and additional labor by sector using labor and output data (GDP according to business fields at constant prices) during the 2001-2019 period. The analytical method used is a projection of labor based on the output approach, namely the Incremental Labor Output Ratio (ILOR). The results show that (1) an increase in output in the agricultural sector does not have an impact on expanding the absorption of labor in that sector, but the conditions are in contrast to an increase in output in the social services, mining and trade sectors which will have an impact on expanding the workforce (2) Additional employment in the agricultural sector does not provide optimal results or additional labor in the agricultural sector and results in a decrease in output in the future (3) Additional labor in the mining sector will produce high output in the","PeriodicalId":236304,"journal":{"name":"Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124117639","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}

{"title":"Trust as a Moderator in Buying Behavior","authors":"Y. Putri, Hera Febria Mavilinda, Islahuddin Daud","doi":"10.2991/aebmr.k.220304.026","DOIUrl":"https://doi.org/10.2991/aebmr.k.220304.026","url":null,"abstract":"The increase in e-commerce that has led to the rise of online shopping has attracted researchers in the field of marketing. For two decades, the internet-based e-commerce model has been accepted as a marketing strategy by companies to capture market share even though today the traditional marketing model is still running. Marketers to date continue to make changes to online-based marketing strategies to attract buyers. The purpose of this study was to examine trust as a moderating variable between social influence and buying behavior. The sample is 300 respondents. The analytical method used is structural equation modeling. The results of this study indicate that trust can moderate social influences and buying behavior.","PeriodicalId":236304,"journal":{"name":"Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114806111","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}

{"title":"The Effect of Organizational Learning Capability and Inspirational Leadership to Individual Ambidexterity in Improving Team Performance in Public Sector Organizations","authors":"Delyn Puspita Ayuri, Yasmine Nasution","doi":"10.2991/aebmr.k.220304.035","DOIUrl":"https://doi.org/10.2991/aebmr.k.220304.035","url":null,"abstract":"Public Sector Organizations expect optimal performance in facing the changing environment. The concept of ambidexterity is needed by organizations both profit-oriented and non-profit oriented. Ambidexterity is known as the ability to balance the process of exploration and exploitation. The idea of Individual Ambidexterity has connected the knowledge that explores or exploits for the organization. Organization learning capability is a combined knowledge for individual ambidexterity in the organization. By clicking ability, inspirational leaders play an essential role for the necessary thing for individual ambidexterity. Besides that, all of this will affect team performance. The goals of this study empirically examine the effect of organizational learning capability and inspirational leadership on individual ambidexterity in improving team performance. This study is quantitative research with purposive sampling method and surveyed using an online questionnaire to 76 substances coordinator of Ministry Agrarian and Spatial Planning and use Structural Equation Modelling (SEM) analysis with Partial Least Square (PLS) method to test the hypothesis. The result of this study is all hypotheses are significant or positively affected.","PeriodicalId":236304,"journal":{"name":"Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122261156","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}

{"title":"Leverage Adjustment Speed: Evidence in Indonesia","authors":"Salmadhia Putri Adiba","doi":"10.2991/aebmr.k.220304.034","DOIUrl":"https://doi.org/10.2991/aebmr.k.220304.034","url":null,"abstract":"ABSTRACT Using data from Indonesia Stock Exchange (IDX) during 2010 – 2019, this study investigates the speed of adjustment on the corporate leverage in reaching the optimal target leverage of the non-financial listed firms in Indonesia. This study cites the Generalized Moment Method (GMM) panel model to estimate the speed of adjustment value by. We found that firms in Indonesia are proven to adjust their capital structures to reach their optimal leverage ratios. Both use book leverage and market leverage, in observing all sectors and in split sectoral observations. This research has implications to contributes to the existing literature of the capital structure, and also to help company managers in their decision making, related to the factors affecting the speed of adjustment of firms’ optimal target leverage ratios.","PeriodicalId":236304,"journal":{"name":"Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114458603","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}

{"title":"Audit Committee Characteristics and Sustainability Reporting in Indonesia","authors":"Siska Aprianti, D. Susetyo, Inten Meutia, L. Fuadah","doi":"10.2991/aebmr.k.220304.006","DOIUrl":"https://doi.org/10.2991/aebmr.k.220304.006","url":null,"abstract":"The purpose of this study is to determine the effect of audit committee characteristics such as size, independence, committee meetings, and audit committee expertise on the sustainability report by using secondary data from annual reports of the Indonesia Stock Exchange in 2020. The sample consists of 47 energy subsector companies that are actively listed on the Indonesian Stock Exchange and were chosen based on specified criteria. A multiple regression model was employed to conduct the analysis, which was conducted using SPSS version 25 software. The results of hypothesis testing show that the audit committee's characteristics, such as size, meeting frequency, and audit committee expertise, have an effect on the sustainability report. Meanwhile, the independence of the audit committee has no effect on the sustainability report.","PeriodicalId":236304,"journal":{"name":"Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)","volume":"12 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126008353","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}

{"title":"Digital Marketing Through Social Media Instagram as a Promotion Means to Increase Interest in Visiting Bengkulu Tourism Objects","authors":"Febzi Fiona, Sugeng Susetyo, Nasution, Assyfa Meilyandra Panca Putri","doi":"10.2991/aebmr.k.220304.009","DOIUrl":"https://doi.org/10.2991/aebmr.k.220304.009","url":null,"abstract":"Instagram is a social media that can be used as a tourism promotion tool, because in the context of marketing, a tourist attraction, photo media can affect the tourists desire to visit the tourist sites contained in the photo. The use of photos have a purpose to make a promotion more effective, because photos are able to attract people and will immediately easily assess and describe the atmosphere in the tourist attraction. The tourism industry is related to social media because there are many accounts that upload photos with aim to provide information about tourist locations. One of them is the @VisitBengkulu account, this account contains the results of photo reposts that have been uploaded by other accounts. Coupled with the phenomenon of photography, namely selfie (self-photo) in tourist places and then upload it on social media Instagram. The features provided by Instagram are very varied, easy to use and efficient, making researchers want to know the promotional strategies carried out by users of the @VisitBengkulu Instagram account as a medium for tourism promotion. Objective (1) determine whether there is an influence of advertising and publicity through digital marketing on social media @VisitBengkulu instagram account the interest of visiting attractions Bengkulu, 2) the effect of advertising through digital marketing media on social instagram account the interest of discussing @VisitBengkulu Bengkulu tourist attraction. 3) the influence of publicity through digital marketing on social media Instagram on the @VisitBengkulu account on interest in visiting Bengkulu tourism objects. This research is a type of qualitative research. The type of data used is primary data obtained through the distribution of questionnaires. The respondents of this research are Instagram social media users who follow @VisitBengkulu totaling 100. The data analysis method used multiple linear regression analysis. Based on the discussion and research conclusions, some suggestions that can be given relating to advertising, publicity and interest in visiting Bengkulu tourism are: (1) The results of the study show that advertising through digital marketing has a significant effect on visiting interest . These findings explain that advertising on Instagram on @VisitBengkulu has been able to attract interest in visiting Bengkulu tourism objects. (2) The results of the study show that the publicity through digital marketing significant effect on the interests Been. These findings explain that publicity in areas outside Bengkulu has succeeded in increasing the image of tourism and attracting interest in visiting Bengkulu tourism. (3) The results show that advertising and publicity through digital marketing have a significant effect on Visiting Interest. These findings explain that the marketing strategy implemented by @VisitBengkulu is able to increase interest in visiting Bengkulu tourism objects.","PeriodicalId":236304,"journal":{"name":"Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125504954","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}