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Detecting Financial Statement Fraud Using Diamond Model: Evidence in Indonesia 利用钻石模型检测财务报表舞弊:印度尼西亚的证据
Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020) Pub Date : 2020-09-15 DOI: 10.2991/AEBMR.K.200915.077
Driya Sudaryono, Bambang Soedaryono
{"title":"Detecting Financial Statement Fraud Using Diamond Model: Evidence in Indonesia","authors":"Driya Sudaryono, Bambang Soedaryono","doi":"10.2991/AEBMR.K.200915.077","DOIUrl":"https://doi.org/10.2991/AEBMR.K.200915.077","url":null,"abstract":"—This study aims to determine the factors that affect financial statement fraud. The number of observations is 72 which 18 companies of transportation and infrastructure sectors listed in the Indonesian Stock Exchange during 2015-2018. The methods used in this study are balanced panel data with a random effect model. The result showed is only the nature of the industry affects financial statement fraud. The scientific contribution of this research shows the important role of the high receivables which is an indication that the company's cash turnover is not good and will reduce the amount of cash for operating activities and cause management to manipulate financial statements.","PeriodicalId":329211,"journal":{"name":"Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127712294","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}
引用次数: 0
The Factors That Influence Student Satisfaction on Loyalty Students at East Java 东爪哇忠诚学生满意度的影响因素
Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020) Pub Date : 2020-09-15 DOI: 10.2991/AEBMR.K.200915.022
D. E. Setyowati
{"title":"The Factors That Influence Student Satisfaction on Loyalty Students at East Java","authors":"D. E. Setyowati","doi":"10.2991/AEBMR.K.200915.022","DOIUrl":"https://doi.org/10.2991/AEBMR.K.200915.022","url":null,"abstract":"—The research data used are primary data with a total of 231 students from a population of 479 active students at East Java, with a proportional random sampling technique. The analytical tool used is path analysis. The results of this study, IPIEMS student responses agreed and were satisfied with the reliability, responsiveness, certainty, empathy, and tangibility of student satisfaction and impact on the loyalty of IPIEMS students. Some of the things that become one of the main supports of the students agree and are satisfied are the understanding, sensitivity of staff, promises given, teaching and learning process services, attention of IPIEMS staff, and physical aspects of IPIEMS. While what makes students loyal to IPIEMS is because of the ability of IPIEMS to devote attention to what is needed to retain IPIEMS students. From the results of research in the E-learning era and the digital era 4.0 at this time, direct service is still needed to keep students loyal.","PeriodicalId":329211,"journal":{"name":"Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134596378","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}
引用次数: 0
Are Women in BOD Affecting the Company’s Financial Performance? 董事会中的女性是否会影响公司的财务业绩?
Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020) Pub Date : 2020-09-15 DOI: 10.2991/AEBMR.K.200915.009
Darren, Sumani
{"title":"Are Women in BOD Affecting the Company’s Financial Performance?","authors":"Darren, Sumani","doi":"10.2991/AEBMR.K.200915.009","DOIUrl":"https://doi.org/10.2991/AEBMR.K.200915.009","url":null,"abstract":"This research aims to provide advice to policy makers to increase the number of women on the board of directors with the aim of improving company performance. The purpose of this study is to look at the effect of women in the board of directors on company performance. Previous studies that have been conducted regarding the effect of women's representation in the board of directors on financial performance shows the inconsistency of research results. then the writer wants to want to re-examine the important role of women in the board of directors. This research was conducted on 47 manufacturing companies listed on the Indonesia Stock Exchange in the 20142018 period. This study uses random effect model for regression analysis. The results of the regression analysis show that the women in the board of directors had a significant positive effect on company performance. Keywords—board of directors, company performance, female directors, financial performance","PeriodicalId":329211,"journal":{"name":"Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125062676","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}
引用次数: 1
Investor Sentiment and Stock Price Movement Property Sector in Indonesia Stock Exchange 印尼证券交易所房地产板块的投资者情绪与股价走势
Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020) Pub Date : 2020-09-15 DOI: 10.2991/AEBMR.K.200915.083
Tri Kunawangsih Purnamaningrum
{"title":"Investor Sentiment and Stock Price Movement Property Sector in Indonesia Stock Exchange","authors":"Tri Kunawangsih Purnamaningrum","doi":"10.2991/AEBMR.K.200915.083","DOIUrl":"https://doi.org/10.2991/AEBMR.K.200915.083","url":null,"abstract":"—This purpose of this research is to analyse the effect of sentiment investor (behavioural finance), fundamental macro economy and fundamental finance of corporate towards the property stock price listing in Indonesia Stock Market. Fundamental macro economy using two proxy variable are growth of PDB and interest rate. Fundamental finance of corporate also using three proxy variable are current ratio, ROE, dividend per share and index Straits Times. The data used in this research was quarterly data during period 2011-2016. The study was conducted on 17 companies the property (408 observation). The estimation method is based on pooled Ordinary Least Square regression with random effects model. The results of this study shows economic growth and interest rate had negative significant toward property stock price. Current ratio, dividend per share and straits times index had positive significant toward property stock price. ROE has negative significant. In this research sentiment investor is quasi moderating variable.","PeriodicalId":329211,"journal":{"name":"Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128529607","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}
引用次数: 1
The Role of Corporate Governance to the Relationship Between Income Smoothing, Dividend, Growth and Earnings Informativeness 公司治理对收益平滑、股利、成长性和盈余信息性关系的作用
Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020) Pub Date : 2020-09-15 DOI: 10.2991/aebmr.k.200915.071
V. Herawaty, Anggun Prabowo
{"title":"The Role of Corporate Governance to the Relationship Between Income Smoothing, Dividend, Growth and Earnings Informativeness","authors":"V. Herawaty, Anggun Prabowo","doi":"10.2991/aebmr.k.200915.071","DOIUrl":"https://doi.org/10.2991/aebmr.k.200915.071","url":null,"abstract":"The objective of this empirical study is to analyse the influence of dividend policy, company growth, and income smoothing to earnings informativeness on manufacturing companies listed on Indonesia Stock Exchange in 2016 – 2018. Earnings informativeness represents market reaction of price change to company’s unexpected earnings which is proxied by earnings response coefficient. This study also uses corporate governance measured by the ASEAN Corporate Governance Scorecard as moderating variable. The samples used in this research were 129 originating observations from 47 manufacturing companies listed on the Indonesia Stock Exchange during period of 2016 to 2018. The results show that income smoothing has a positive influence to earnings response coefficient while dividend policy, and company growth do not have positive influences to earnings response coefficient. CG strengthens the influence of income smoothing to earnings response coefficient. However, CG does not moderate the influence of dividend policy and company growth to earnings response coefficient. Keywords—corporate governance, dividend policy, earnings informativeness, company growth, income smoothing","PeriodicalId":329211,"journal":{"name":"Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121699404","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}
引用次数: 1
Implementation Application of Experiential Marketing to Brand Trusts and the Impacts on Purchasing Decisions 体验营销在品牌信任中的应用及其对购买决策的影响
Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020) Pub Date : 2020-09-15 DOI: 10.2991/AEBMR.K.200915.049
Harrie Lutfie, Dandy Marcelino
{"title":"Implementation Application of Experiential Marketing to Brand Trusts and the Impacts on Purchasing Decisions","authors":"Harrie Lutfie, Dandy Marcelino","doi":"10.2991/AEBMR.K.200915.049","DOIUrl":"https://doi.org/10.2991/AEBMR.K.200915.049","url":null,"abstract":"—The large number of aviation industries in Indonesia made every airline compete to provide the best services. Garuda Indonesia is the only airline that is highly committed as full services airline with Indonesian services. With the introduction of the Garuda Indonesia Experience concept, Garuda Indonesia created a proud feature, while increasing Indonesia's image in the international scale. The Garuda Indonesia Experience concept come from five senses or “5 senses” (sight, sound, scent, taste, and touch). One of the marketing strategy used in Garuda Indonesia to deal with competition is Experiential Marketing tactic. Experiential Marketing is considered capable of producing good influence so that it will increase the attractiveness of consumers to come and use existing products and services. This study uses quantitative and causal research methods. The population used on this study were all Garuda Indonesia passengers who have been take flight in Bandung. The sample was taken by non-probability sampling with number of respondents as many as 100 respondents, then used path analysis for analysis technic. Suggestions from this study are the need to improve the Experiential Marketing strategy so that its influence becomes greater for Brand Trusts and Purchasing Decisions.","PeriodicalId":329211,"journal":{"name":"Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115712353","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}
引用次数: 3
The Mediating Role of Job Satisfaction in the Hospital 医院工作满意度的中介作用
Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020) Pub Date : 2020-09-15 DOI: 10.2991/AEBMR.K.200915.066
Fairynda Novarian, Abdul Haeba Ramli
{"title":"The Mediating Role of Job Satisfaction in the Hospital","authors":"Fairynda Novarian, Abdul Haeba Ramli","doi":"10.2991/AEBMR.K.200915.066","DOIUrl":"https://doi.org/10.2991/AEBMR.K.200915.066","url":null,"abstract":"—This watchfulness is aimed to analyze the effect of Emotional Intelligence to Job performance through job satisfaction. The watchfulness was implemented with 251 of sample from Private Hospital. The collected data was analyzed using SPSS and SEM-Lisrel to verify the hypothesis. The result was Emotional Intelligence has positive and significant towards Job performance and Job satisfaction, then Job satisfaction have positive effects and significant towards Job performance, and employee job satisfaction has mediating effect midst Emotional Intelligence also employee performance. Practical implementation from this watchfulness suggest that the company can implemented the strategy to increase the Job performance based on the company strategy by Emotional Intelligence.","PeriodicalId":329211,"journal":{"name":"Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122183057","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}
引用次数: 2
Destination Image of “Thousand Islands”: Antecedents and Consequences “千岛”目的地意象:前因后果
Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020) Pub Date : 2020-09-15 DOI: 10.2991/AEBMR.K.200915.048
Randy Keban, Rayi Retno Dwi Asih, L. Pratomo
{"title":"Destination Image of “Thousand Islands”: Antecedents and Consequences","authors":"Randy Keban, Rayi Retno Dwi Asih, L. Pratomo","doi":"10.2991/AEBMR.K.200915.048","DOIUrl":"https://doi.org/10.2991/AEBMR.K.200915.048","url":null,"abstract":"—This study aims to examine and analyze the antecedents and consequences of destination image in the Thousand Islands, also known as “Kepulauan Seribu.” The purposive sampling method was used to obtain data from 213 respondents using the Structural Equation Model (SEM). The results showed that service quality has a positive effect on destination image and destination image has a positive effect on loyalty. Future research needs to consider other tourist areas such as Wakatobi National Park, Sumba Island, and Komodo Island.","PeriodicalId":329211,"journal":{"name":"Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121981728","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}
引用次数: 0
Entrepreneurial Culture and Organizational Climate in the Barbers Village, Garut, Indonesia 印尼加鲁特理发师村的创业文化和组织氛围
Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020) Pub Date : 2020-09-15 DOI: 10.2991/AEBMR.K.200915.053
G. Maulani, N. Hamdani, S. Nugraha, T. Mubarok
{"title":"Entrepreneurial Culture and Organizational Climate in the Barbers Village, Garut, Indonesia","authors":"G. Maulani, N. Hamdani, S. Nugraha, T. Mubarok","doi":"10.2991/AEBMR.K.200915.053","DOIUrl":"https://doi.org/10.2991/AEBMR.K.200915.053","url":null,"abstract":"—As the city of dodol, Garut is also famous for its most excellent barbers. A lot of barbers in Indonesia originate from this city, precisely from a village called Kampung Parung, Banyuresmi Subdistrict. After finishing high schools, most teenagers from the village go to big cities to start barbershop businesses instead of joining universities. Some open their barbershops in Garut and its surrounding area. In general, barbershop has been a long-established entrepreneurial culture in the village. The purpose of this study therefore is to determine how entrepreneurial culture is established and how it affects the organizational climate of barbershop business. A survey was conducted with 77 barbers in Garut, and the results show that family and economy have a significant influence on the entrepreneurial culture. Additionally, entrepreneurial culture positively contributes to the establishment of an organizational climate of barbershop business. Education is not considered to be of much importance to the Garutian barbers.","PeriodicalId":329211,"journal":{"name":"Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114497117","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}
引用次数: 0
Strengthening of National Resilience: Leading Sector Mapping for Digital Economy In Indonesia 加强国家抵御能力:印度尼西亚数字经济的领先部门规划
Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020) Pub Date : 2020-09-15 DOI: 10.2991/AEBMR.K.200915.011
E. Ramda, Supandi
{"title":"Strengthening of National Resilience: Leading Sector Mapping for Digital Economy In Indonesia","authors":"E. Ramda, Supandi","doi":"10.2991/AEBMR.K.200915.011","DOIUrl":"https://doi.org/10.2991/AEBMR.K.200915.011","url":null,"abstract":"—Economic growth in Indonesia in general has experienced rapid progress where Indonesia's economic growth has increased every year. The development of a digital economy echoed by the government requires appropriate strategies and identification to be able to answer the economic needs of each region. Proper identification will help formulate government policies so that they support programs to accelerate economic growth and support the strengthening of national economic resilience. The research method used in this study is a quantitative study using Location Quotient (LQ) analysis as an analysis tool to identify leading sectors in each region throughout Indonesia. Observations were made in all regions in Indonesia using BPS data based on regional categorization consisting of Sumatra, Java, Kalimantan, Sulawesi, Nusa Tenggara, and Maluku-Papua. The results of the analysis show that each region has different leading sectors from each other. The government can prepare a digital economic development plan by taking into account the economic potential in each region so as to create economic development that is right on target and supports strengthening national economic resilience.","PeriodicalId":329211,"journal":{"name":"Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131312290","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}
引用次数: 2
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