CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
type: channel
description: Nomer ISSN Online : 2776-5644
publisher: Universitas Internasional Batam
language: en-US
publication name: CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
issn: 2776-5644
items: Danger Of Onlıne Gamblıng Usıng 2D Anımatıon And Its Acceptance Usıng UTAUT
items: Development of an Online-Based Management System to Facilitate School Events
items: Implementation of Performance Appraisal System Based on Objectives and Key Results (OKR) at PT. Bintang Terang Sejati
items: Literature Review on Cinematic Technique in Video Game Storytelling
items: Analysis Research of Successing the SIGNAL Application in Batam City Using End User Computing Satisfaction (EUCS) Approach
items: Video Games Sales Strategy Effectiveness Among Gamers In Batam City : A Comparative Study of Epic Gamers and Steam
items: Analysis of Character Design in Gacha Games through Manga Matrix Theory
items: User Satisfaction Analysis of M-Tix Application in Batam City Using the DeLone and McLean Model
items: Speech Recognition to Aid Hanyu Pinyin Pronunciation as Part of Mandarin Language Education
items: Fılm Serıes Revıew Analysıs Usıng Twıtter Apı And Text Mınıng Model
items: Implementatıon Of It Governance In An Automotıve Company In Batam Cıty Usıng Cobıt 5 Framework (A Case Study At Pt Xyz)
items: Mobile Based Application Design of Management System “Travel Budget” Using Flutter
items: Three-Dımensıonal Anımatıon-Based Rubık's Cube Algorıthm Tutorıal Vıdeo Wıth Mdlc Method
items: Analysis The Influence of Interest In Using Gopay Application With The DeLone and McLean Method In The City of Batam
items: Designing 3D Animation about Breaststroke Swimming Technique Using MDLC Method
items: Designing Moral and Character Education Animation with Frame by Frame Approach
items: The The Influence of Multimedia Features, Content Features and Picture Features in Online Advertising on Customer Purchase Intention towards Goods or Services
items: Response of Content Creators Towards Kreator Pass as a Learning Media
items: Designing 3d Animation For Dental Health Care Using Mdlc Method
items: Design of a Video Game Review System Using Naïve Bayes Algorithm
items: Optimizing Marketing Strategies and Brand Image with SOSTAC: A Study of ZETTAMIND STUDIOS
items: Purchase Intention And Marketing Media: A Comparison Between Photos And Videos
items: Experiment Social Media Marketing Strategy Kreator Pass
items: Success Throughout Gacha Game Satisfaction by using D&M Model from Students in Batam
items: Batam City Culinary Documentary Video Design
items: Implementation of the MDLC Method in Designing 2D Animation About Menstruation for Adolescent Girl
items: Designing Indonesian tribal Song Content with a Lo-fi Music Approach Through the YouTube Application
items: Application of Aesthetic Photography Techniques on Male Faces
items: Comparative Analysis of Instagram, Facebook, and TikTok on students Photography Interests in Batam
items: Students’ And Teachers’ Perception And Attitude Of Using Ict In English Class In Globe School 1 Batam
items: Non- Analisis Perbandingan VPN Tunnel antara ngrok Edge Cloud vs Public IP Address menggunakan Open VPN
items: Strengthening Energy-Saving Culture Through the Implementation of State Defense
items: Implementıng Peer Feedback In Increasing Motivation In Speaking English Using Tiktok
items: The Effect of Good Corporate Governance, CSR, Firm Size, Leverage, and ROA on Tax Avoidance Listed on The IDX For The 2017-2021 Period
items: Analysis of the Influence of Audit Quality on Real Profit Management in Companies listed on the Indonesia Stock Exchange
items: Analysis Of The Influence Of Ceo By Gender On Tax Aggressiveness In Manufacturing Companies Listed On The Indonesian Stock Exchange
items: The Influence Of Board Of Directors' Components On Social Responsibility Reputation In Lq-45 Index Companies
items: The Influence Of Board Characteristics On Company Profit Management With Family Ownership Structure As A Moderation
items: The Influence of Green Management, Stock Market Segmentation, Operating Cash Flow and Company Characteristics on Profit Management
items: The Influence of Company Attributes on Enterprise Risk Management: Mediating Effects of Company Performance
items: ANALYSIS OF INDEPENDENT BOARDS AND CORPORATE SOCIAL RESPONSIBILITY WHICH IS INFLUENCED BY THE ROLE OF STAKEHOLDERS' MEDIATION IN INDONESIA
items: ANALYSIS OF FACTORS AFFECTING PROFIT MANAGEMENT IN INDONESIA
items: ANALYSIS OF THE INFLUENCE OF CORPORATE GOVERNANCE ON BANKRUPTCY RISK REGISTERED COMPANIES ON THE INDONESIAN STOCK EXCHANGE
items: DOES CORPORATE GOVERNANCE AFFECT CORPORATE FINANCIAL PERFORMANCE? THE MODERATING ROLE OF BOARD CONNECTION POLITIC
items: The Moderating Effect of Corporate Governance on the Relationship between Sustainability Performance and Financial Performance
items: CORPORATE INTERNAL GOVERNANCE AND CORPORATE PERFORMANCE: CORPORATE SOCIAL RESPONSIBILITY AS A MODERATION
items: THE INFLUENCE OF CORPORATE GOVERNANCE STRUCTURE ON COMPANY TRANSPARENCY AND DISCLOSURE WHICH IS MODERATE BY MEDIA COVERAGE
items: The Influence of the Effectiveness of the Audit Committee and Corporate Governance on the Prevention of Financial Crime in Manufacturing Companies in Indonesia
items: THE ROLE OF GOVERNANCE SUPERVISION ON DELAYS IN AUDIT REPORTS OF COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE
items: Analysis of the Influence of Governance, Audit Opinions and KAP Audits on the Performance of Companies Listed on the Indonesian Stock Exchange in 2017-2021
items: THE EFFECT OF VOLUNTARY DISCLOSURE PROGRAM, TAX SANCTIONS AND TAX AUDIT ON TAXPAYER COMPLIANCE CASE STUDY OF BATAM CITY TAXPAYER
items: BOARD OF DIRECTORS' TENDENCIES TOWARD PROFITABILITY AND ENVIRONMENTAL PERFORMANCE IN INDONESIA
items: ANALYSIS OF THE ROLE OF TRANSFER PRICING AND EARNING MANAGEMENT IN TAX AVOIDANCE IN INDONESIAN COMPANIES Yuki Elvira1, Sari Dewi2
items: Analysis of the Influence of Personality and Tax Morals on Student’s Tax Evasion Intentions
items: ANALYSIS OF THE INFLUENCE OF TAX AVOIDANCE, FAMILY MEMBERS BOARDS, AND FOREIGN MEMBERS BOARDS ON THE SOCIAL RESPONSIBILITY OF COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE
items: THE EFFECT OF TAX AVOIDANCE ON COMPANY VALUE IN INDONESIA
items: Analysis of the Effect of Ownership Structure and Debt Structure on Earnings Management with Financial Distress as a Mediating Variable on the Indonesian Stock Exchange
items: The Influence of Corporate Governance on Company Financial Difficulties with Political Connections as Moderation
items: The Effect of Board Size and Gender Diversity on Company Performance Moderated by Political Connections and Family Ownership
items: The Effect Of Audit Fees And Audit Opinions Which Are Moderated By The Role Of Women On The Board Of Directors On Corporate Tax Avoidance
items: The Influence Of Audit Committee Effectiveness And Financial Condition On Audit Delay In Companies Listed On The Indonesian Stock Exchange

Danger Of Onlıne Gamblıng Usıng 2D Anımatıon And Its Acceptance Usıng UTAUT
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description: At this time, technological developments are unavoidable. Moreover, technological developments in learning media play an important role in educating the public. One of them is learning media with animated videos. This study aims to determine the effect of 2D animated video about the dangers of online gambling on teenagers in Batam City. The author uses the Multimedia Development Life Cycle (MDLC) method in designing 2D animated videos. The author also used quantitative approach by distributing questionnaires through Google Form with a total of 400 respondents. The result of this research shows that the indicators tested are relatively positive. For the measurement model, confirm that all outer loading values are ≥0.65. CR values range from 0.839 to 0.877. The AVE value is between 0.597 to 0.692. Therefore, convergent validity has been met in this case study. For discriminant validity has also been met. The results of the research on the structural model confirmed that Hedonic Motivation (HM) had a significant positive effect, followed by Effort Expectancy (EE), and Students' Innovativeness (SINN) in order. However, Performace Expectancy (PE), Social Influence (SI), Facilitating Conditions (FC), Learning Value (LV) showed that there was no significant effect on Behavior Intention of Animation Usage (BI) in animation usage.
creator: Rainal Agus Setiawan
creator: Jimmy Pratama
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-03-28
publication date: 2024-03-28
volume: 4
number: 1
starting page: 1
ending page: 25

Development of an Online-Based Management System to Facilitate School Events
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description: Web event management is an event arrangement with a web-based system so that it can be accessed on browsers that have been connected to the internet. Along with the development of information systems, events that are running can be developed in the field of systems, namely by designing a system specifically for this event arrangement. The designer has designed a web-based system for Festival Seni Budaya Kasih Semesta as a medium for an event to take place so that the event can run smoothly. In designing the system, the designer uses the Dynamic System Development Method as a research method to analyze and plan a web event design schedule. The framework used is Laravel framework, then the software used in system design is PHP, HTML, CSS, Javascript, MySQL Database. With the DSDM research method and Laravel framework, it is expected to be able to arrange system design efficiently and effectively. With this web event management system, it can help the committee or event participants of Festival Seni Budaya Kasih Semesta to attend the event smoothly
creator: Hendi Sama
creator: Indasari Deu
creator: Surya Tjahyadi
creator: Eryc Eryc
creator: Endy Endy
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-03-28
publication date: 2024-03-28
volume: 4
number: 1
starting page: 26
ending page: 39

Implementation of Performance Appraisal System Based on Objectives and Key Results (OKR) at PT. Bintang Terang Sejati
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description: Evaluating performance is essential for determine the level of success and accomplishments possible for each employee. Implementing Objectives and Key Results (OKR) is essential for enhancing efficiency and achieving desired outcomes. This study aims to evaluate the impact of an OKR-based performance appraisal system with a rating scale method, using data from interviews, observations, and documentation. The findings support initiatives to boost productivity, motivation, and goal attainment, indicating positive transformations within the company, including a heightened focus on meeting deadlines and clearer, measurable key results for teams, resulting in greater punctuality and a more precise understanding of achievement levels.
creator: Jacelyn Jacelyn
creator: Alden Nelson
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-03-28
publication date: 2024-03-28
volume: 4
number: 1
starting page: 40
ending page: 47

Literature Review on Cinematic Technique in Video Game Storytelling
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description: Cinema and filmmaking have evolved over the years into a means of creatively telling a story. The combination of camera angle, movement, framing, and composition is used to convey narrative in so many variations. However, cinematic techniques have been used extensively in media other than film, and one of those media that has adopted the cinematic approach to conveying narrative, feeling, and story is video games. As video games have evolved in their narrative complexity and graphical realism, cinematic techniques have become increasingly common in video game storytelling. Narratologists argue that video games often mimic the look and experience of films by adopting similar cinematic techniques or introducing cut scenes, which are small digital films. This article aims to categorize and compare video game storytelling and its use of cinematic techniques across genres, generations, and platforms by examining relevant articles and recent updates from the video game industry. The use of cinematic storytelling in video games could respond to the evolving film industry to create a more immersive and interactive form of storytelling. Video game storytelling can also benefit from adopting cinematic techniques to increase player engagement and emotional connection with the game's narrative and immersion to world-building and mythos presented in the video games.
creator: Tony Wibowo
creator: Deli Deli
creator: Bayu Syahputra
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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publication date: 2024-03-28
volume: 4
number: 1
starting page: 48
ending page: 58

Analysis Research of Successing the SIGNAL Application in Batam City Using End User Computing Satisfaction (EUCS) Approach
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description: This study aim of being able to assist application developers in improving the quality of systems and services in the SIGNAL application to be even better. This study used 2 methods which are quantitative with a minimum of 385 respondents from google from while qualitative on 30 people using interview techniques. The result shown that Content, Accuracy, Format, Ease of Use, and Timeliness variables positively influence the Satisfaction variable. This was supported by a coefficient of determination (R Square) of 79.1% for the quantitative data, and the comparison between the two quantitative and qualitative data sets demonstrated equivalence.
creator: Diny Anggraini Adnas
creator: Red Dyson
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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publication date: 2024-03-28
volume: 4
number: 1
starting page: 59
ending page: 70

Video Games Sales Strategy Effectiveness Among Gamers In Batam City : A Comparative Study of Epic Gamers and Steam
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description: One type of technological development that occurs is the development in video games. Video games are one way to fill free time and can be played by many people. Many companies are strategizing promotions to players to make players interested in the video games offered. The intention of this study is to determine the marketing strategies carried out by Steam and Epic Games, measure the level of effectiveness of video games marketing strategies carried out by Steam and Epic Games, and to fulfill obligations as one of the students majoring in system information at Batam International University. Data collection techniques begin with compiling a research background and formulating an operational definition of variables. Then, continued by looking for quantitative data by making a questionnaire based on the operational variables which is distributed to residents of Batam city and looking for qualitative data By interview. This research result proves either with quantitave or qualitative method discount promotion offers can affect video games sales. While, sales value, discount price factor, competitors offering discount, and bundle product offering does not affect video games sales.conclusions.
creator: Syaeful Anas Aklani
creator: Muhamad Dody Firmansyah
creator: Suwarno Suwarno
creator: Mangapul Siahaan
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-03-28
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volume: 4
number: 1
starting page: 71
ending page: 78

Analysis of Character Design in Gacha Games through Manga Matrix Theory
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description: Character design is the most important asset in Gacha Games because we can display complex implied messages in a fictional character in a visual form that is easier to understand. This research aims to determine what makes players want to get this character and whether character design can influence the interest value in a gacha game. This research was carried out using a comparative qualitative method by analyzing the characters through Mounsey's holistic character designs, which were visually deepened by dissecting the characters using three stages of the manga matrix: the Form Matrix, Costume Matrix, and Personality Matrix. The authors will select the character samples taken from different gacha games. The selection of character samples from different gacha games allows research conducted by researchers to reveal comparisons of variations in character designs from different games. Based on the results of the analysis above, it can be concluded that the abilities, design, or background of a character are factors that make players want to get that character. Apart from that, the attributes possessed by a character influence interest in a game. The third thing can influence whether a game is good or bad and attract the attention of players to play the gacha game.
creator: Dean Mervyn
creator: Eryc Eryc
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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volume: 4
number: 1
starting page: 79
ending page: 89

User Satisfaction Analysis of M-Tix Application in Batam City Using the DeLone and McLean Model
type: item
description: M-Tix is an application that provides online movie ticket services, launched in 2015 and has been widely used. This study’ objectives are to determine the satisfaction level of M-Tix users in Batam City. This research used DeLone and McLean model, collecting data with quantitative method with 418 respondents and qualitative method with 30 informants as well as using SPSS and AMOS for data testing. This study’s findings indicate that all hypotheses have a positive impact between the variables and can be concluded that M-Tix users in Batam City are satisfied during the application usage.
creator: Felix King Lie
creator: Suwarno Suwarno
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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volume: 4
number: 1
starting page: 90
ending page: 101

Speech Recognition to Aid Hanyu Pinyin Pronunciation as Part of Mandarin Language Education
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description: International language skills are increasingly more relevant in the globalization era. One of these international languages is Mandarin. Speech Recognition can be used to recognize speech to design an application to train mandarin pronunciation skills.This research examines the design and evaluation of an application that uses speech recognition to assist mandarin language students. Waterfall-type SDLC method is used during the development of the application. Testing is done using a black-box testing method. Questionnaire data of 33 users are collected to assess the application. Results showed "Very Effective" in terms of operation, appearance, and content.
creator: Henry Henry
creator: Eryc Eryc
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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volume: 4
number: 1
starting page: 102
ending page: 117

Fılm Serıes Revıew Analysıs Usıng Twıtter Apı And Text Mınıng Model
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description: The development of information technology has brought about many changes to society in the industrial, economic, social, and even digital realms, including in the world of filmmaking. As the world of filmmaking has evolved, genres within film series have proliferated. This has created difficulties in navigating through recommendations for currently airing series due to the lengthy duration of episodes. Consequently, every enthusiast intending to watch a series must possess a high level of attraction to follow each episode. With the abundance of reviews, this can serve as a consideration for every viewer regarding a film series, allowing conclusions to be drawn about it. This research utilizes data from Twitter processed through machine learning and calculated using algorithms, comparing the results of analysis and experiments that demonstrate fairly accurate accuracy. The above research findings prove that the use of the Naïve Bayes machine learning algorithm provides a comprehensive overview of the assessment of film series. The predictions from the Naïve Bayes algorithm demonstrate sufficiently accurate accuracy compared to the experimental method and the analysis results from Rotten Tomatoes.
creator: Herman Herman
creator: Franky Franky
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-03-28
publication date: 2024-03-28
volume: 4
number: 1
starting page: 118
ending page: 136

Implementatıon Of It Governance In An Automotıve Company In Batam Cıty Usıng Cobıt 5 Framework (A Case Study At Pt Xyz)
type: item
description: The governance of Information Technology (IT) plays a crucial role in the success of automotive companies in the current digital era. This thesis aims to analyze and implement IT governance using the COBIT 5 Framework in automotive companies located in Batam City. The research involves a case study to enhance the efficiency, reliability, and security of the company's IT systems. The research methodology involves data collection through interviews with various stakeholders of the company, observation, and analysis of relevant documents. The research results indicate that the implementation of the COBIT 5 Framework can assist automotive companies in identifying and addressing existing IT governance issues. By following the steps outlined in the COBIT 5 Framework, companies can improve the management of IT resources, and risk control, and enhance the quality of IT services provided. The findings of this research provide practical guidance for automotive companies in Batam City and similar enterprises to enhance their IT governance, thereby supporting growth and competitiveness in the highly competitive automotive market.
creator: Vicco Leonardo
creator: Eryc Eryc
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 137
ending page: 155

Mobile Based Application Design of Management System “Travel Budget” Using Flutter
type: item
description: Nowadays, many people participate in traveling as their preferred leisure activity. When traveling, unexpected circumstances can arise, including changes in travel plans, unforeseen expenses, medical costs, or alterations to meal plans, which may require additional budgeting. Recording expenses during a trip allows travelers to allocate their budget effectively for transportation, food, lodging, tourist activities, and other expenses. To solve this problem, this study aims to design a mobile management system called "Travel Budget" using Flutter to assist users in recording their travel expenses while visiting a specific country. Both the qualitative method and the Research and Development (R&D) method using the 4D approach will be used in this study. With this research, it is hoped that it can bring benefits to the travelers who need to track their expenses, increase the knowledge of the public and readers about mobile based application, and become a reference for the next research.
creator: Maziya Azelicha Ayana
creator: Suwarno Liang
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 169
ending page: 179

Three-Dımensıonal Anımatıon-Based Rubık's Cube Algorıthm Tutorıal Vıdeo Wıth Mdlc Method
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description: Society often identify rubik’s cube as a “game for smart people” because it seems too complex and the needing to remember the algorithm just like remembering math equations so people don’t want to try playing rubik’s cube. To attract someone’s interest in learning rubik’s algorithm, we need a media that is easy to understand and easy steps to follow by showing both visual and audio. Tutorial video of rubik’s algorithm based in three dimentional character can portrait the real scrambled cube and every algorithm is shown so everyone that watch the video can follow it easily and also sharpen thinking skill. Tutorial video of rubik’s algorithm based in three dimentional character is made by using MDLC method that stands for Multimedia Development Cycle that consist of 6 elemens which is concept, design, material collecting, assembly, testing, and distribution. There are several independent variables that can affect students in showing interest in studying which is : Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Conditions, Learning Value, and Hedonic Motivation also students interest that will be marked as dependent variable that will be refered as Behavior Intention. Based on the analitic result, independent variables that affects positively to dependent variable are Performance Expectancy, Effort Expectancy, Social Influence, meanwhile Facilitating Conditions, Learning Value, and Hedonic Motivation affects negatively to Behavior Intention.
creator: Bayu Syahputra
creator: Jimmy Pratama
creator: Steven Marlin
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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volume: 4
number: 1
starting page: 180
ending page: 193

Analysis The Influence of Interest In Using Gopay Application With The DeLone and McLean Method In The City of Batam
type: item
description: Gopay is a popular digital wallet application in Indonesia, provides convenience for various online transactions such as payments, money transfers, and shopping. Objective of this study is to examine the influence of user interest on the Gopay application using his DeLone and McLean method in the Batam city. Using a quantitative approach, the research was conducted by distributing questionnaires to 385 Gopay users. This study uses DeLone and McLean’s model. This model encompasses five variables: system quality, information quality, service quality, usage, and user satisfaction. Data validity and reliability were tested using SPSS 26, and while hypothesis testing was conducted using the SEM AMOS application. The findings of this analysis indicate that all variables have a positively and significantly contribute to users’ satisfaction with Gopay. This study research provides theoretical and practical implications for digital wallet application developers and researchers conducting similar analyses in the future.
creator: Nicholas Jeonanto
creator: Yefta Christian
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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number: 1
starting page: 194
ending page: 207

Designing 3D Animation about Breaststroke Swimming Technique Using MDLC Method
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description: Drowning is serious, yet neglected health issue. Drowning is a leading cause of death for children and young people. The risk of drowning can be caused by many factors, one of them inability to swim. Swimming is a sports that exercise most parts of our body. Beside as a sport, swimming can also be a life saver. With this problem, author want to increase knowledge to prevent the risk of drowning by designing a 3D animation about breaststroke swimming technique. The design of animation uses Blender 3.6 and Adobe Premiere Pro software. Multimedia Development Life Cycle (MDLC) method was used on design process with interview to collect data. The result of this study is a 02:02 minutes 3D animation which is distributed using Youtube platform.
creator: Jensen Tanedy
creator: Surya Tjahyadi
creator: Tony Wibowo
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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volume: 4
number: 1
starting page: 208
ending page: 217

Designing Moral and Character Education Animation with Frame by Frame Approach
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description: Moral principles and character development play a pivotal role in our daily lives. In light of this, the author has conceptualized a 2D animation within the action genre to effectively communicate these values to the audience. Employing the frame-by-frame technique as the primary foundation for crafting this 2D animation allows for more imaginative and expressive movements, enhancing the characters' expressiveness. Each frame serves as a key element in constructing a compelling narrative, reinforcing the moral values the author seeks to impart. Consequently, the animation serves as both a source of entertainment and a potent medium for delivering moral messages, creating memorable characters for the audience. The research methodology applied in this study follows the MDLC (Multimedia Development Life Cycle), encompassing six stages: concept, design, material gathering, production, testing, and distribution. The culmination of this research is a 2D animated video designed to convey moral values and character development, complemented by a captivating storyline.
creator: Vladimir Lim
creator: Bayu Syahputra
creator: Tony Wibowo
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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number: 1
starting page: 218
ending page: 226

The The Influence of Multimedia Features, Content Features and Picture Features in Online Advertising on Customer Purchase Intention towards Goods or Services
type: item
description: This study investigates online advertising related relationships among multimedia features (MF), content features (CF) and picture features (PF) towards customer purchase intention (CPI) of goods or services. An online questionnaire is distributed to 200 respondents for collecting data. SPSS Statistic System is used to analysis the research data including descriptive analysis, reliability test, Pearson correlation coefficient and multiple linear regression. Analysis results show that MF, CF, and PF have a positive relationship toward customer purchase intention. There are some limitations of this study and recommendations for future researchers are stated in the report. Therefore, solutions to enhance the problems is provided for future researchers.
creator: Leong May Li
creator: Ng Jeng Wah
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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starting page: 227
ending page: 241

Response of Content Creators Towards Kreator Pass as a Learning Media
type: item
description: As time goes, humans kept on finding new ways to make their everyday job easier. New technologies are invented and plays an important role in the modern era. One of the example of technologies are internet, to make transactions easier. New job opportunities involving technology are created, such as content creator. They are individuals or companies who create contents on the internet, specially social media. As time goes, more content creators shows up. Kreator Pass is a startup that help content creators compete in the market. This article is to decide whether kreator pass can be useful or not for content creators.
creator: Nicholas Nicholas
creator: Bayu Syahputra
creator: Jimmy Pratama
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 242
ending page: 253

Designing 3d Animation For Dental Health Care Using Mdlc Method
type: item
description: Dental health is one of the important aspect in being healthy because healthy teeth have a lot of purpose such as chewing food, words pronounciation and reduce risk of health problems. but even though it have such purposes netizen in indonesia still ignore it because the lack of health education not being taught since early age. Because of that, animation 3D become a choice for this research to educate people in the community about dental health care.The method for this research is qualitative interview and MDLC. The result from this research is an animation 3D about dental health care.
creator: Bayu Syahputra
creator: Jimmy Pratama
creator: vinson vinson
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 254
ending page: 263

Design of a Video Game Review System Using Naïve Bayes Algorithm
type: item
description: The rapid development of the technology marks the emergence of social medias. Collaboration, two-way communication, and friendships with other social media users are facilitated through functions such as comments (comment/retweet) and likes or dislikes. This research aims to examine how video game reviews are perceived within a system based on data obtained from Kaggle. Data mining processes will be conducted using machine learning methods, specifically the Naïve Bayes Classifier algorithm. This classification method is based on probability and Bayes' theorem, assuming attribute independence. The research results indicate that the use of Naïve Bayes shows a significance level of 0.46%.
creator: Diny Anggraini Adnas
creator: Eric Sanjaya
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 264
ending page: 273

Optimizing Marketing Strategies and Brand Image with SOSTAC: A Study of ZETTAMIND STUDIOS
type: item
description: This research utilizes the SOSTAC methodology to tackle Zettamind Studios' social media challenges. Beginning with Situation Analysis, it decodes the current landscape through meticulous customer and competitor scrutiny. Framed within the 5S framework, the objectives aim at cinema-goers, IMDb ratings, and post-film social media growth. Strategy emphasizes nationwide cinema distribution, influencer collaborations, and service planning. Tactics deploy flexible, short-term goals in digital marketing. The comprehensive SOSTAC strategy ensures a targeted social media presence, aligning with audience preferences. The findings provide actionable insights, and recommendations guide Zettamind Studios toward a more impactful and adaptive digital presence.
creator: Jupriyatmoko Jupriyatmoko
creator: Tussi Sulistyowati
creator: Nur Elfi Husda
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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b: 309
date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 274
ending page: 282

Purchase Intention And Marketing Media: A Comparison Between Photos And Videos
type: item
description: The selection of advertising media to be published to social media is a problem for business people to attract consumer attention. Along with the times, advertising media continues to develop and evolve into various advertising media. The purpose of this research is to find out the opinions of the public regarding the selection of advertising media in the form of photos or videos. The data source of this research was taken from 50 informants. This research uses the MDLC (Multimedia Development Life Cycle) method as a guideline for designing test materials. Descriptive qualitative method is used as an informant data collection by interview approach. The result of this research is an advertising media in the form of videos and photos and effective advertising media selection which shows that video advertising media is superior to be used as advertising media content selection.
creator: Indasari Deu
creator: Muhammad Baharudin Bakhtiar
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
b: Deprecated
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 283
ending page: 290

Experiment Social Media Marketing Strategy Kreator Pass
type: item
description: The newly developing Startup C business has difficulty being recognized by many people in the field of internet industry technology. As the times become more modern, businesses must be able to adapt to the latest technological information with businesses that are attractive today. Many newly developing businesses use social media platforms as a place to seek fame to increase the Brand Awareness of their businesses, such as using Intagram, Tiktok, Youtube. This research was conducted using qualitative methods through interviews (open-ended). The research produced analytical data that Tiktok gained viewers and gave positive comments on the development of the Kreator Pass business. Analytics data for Youtube gained quite high fame and supported the Kreator Pass business while analytics on Instagram got negative results, lacking a supportive audience. From the data obtained, promoted videos need to be more interesting to watch in order to trigger the attention of viewers
creator: wiyandi wiyandi
creator: Muhammad Ardyansyah
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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b: 309
date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 291
ending page: 305

Success Throughout Gacha Game Satisfaction by using D&M Model from Students in Batam
type: item
description: Gacha games, a prominent subgenre in the realm of online and mobile gaming, have gained widespread popularity for their distinctive monetization approach involving random in-game purchases and the acquisition of virtual items or characters through virtual loot boxes. Despite the ongoing debates and controversies surrounding ethical implications and parallels to gambling, Gacha games have demonstrated significant success and consistently engaged a diverse player base. This research aims to unravel the mysteries of this success and assess its correlation with user satisfaction. The study adopts the DeLone and McLean Information Systems Success Model, tailored for qualitative data analysis. Titled "Success Throughout Gacha Game Satisfaction by using D&M Model from Students in Batam," this research delves into the perceptions and experiences of students in Batam, Indonesia, regarding various Gacha games, including AzurLane, Fate/GO, Honkai Impact, Arknights, Blue Archive, Genshin Impact, Honkai: Star Rail, and other notable titles.
creator: Junaidi Kwok
creator: Tony Wibowo
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 306
ending page: 317

Batam City Culinary Documentary Video Design
type: item
description: The aim of this research is to delves into Batam City's culinary richness, strategically positioned between the Strait of Malacca and the Strait of Singapore. Focusing on a documentary video, the study explores planning and development processes, aiming to uncover Batam's diverse culinary heritage. This culinary documentary video was made using the applied research method. Through interviews and immersive storytelling, it seeks to document unique traditions and food culture. Significantly, the project promotes local cuisine to a broader audience, attracting tourists and supporting local culinary businesses. Serving as a gateway to Batam's gastronomic treasures, it contributes to cultural appreciation and economic development.
creator: Alexander Alexander
creator: Diny Anggraini Adnas
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 318
ending page: 326

Implementation of the MDLC Method in Designing 2D Animation About Menstruation for Adolescent Girl
type: item
description: Puberty in teenage girls is usually marked by menarche or first menstruation. There are several factors that cause abnormal menstrual cycles such as stress, nutritional problems, hormonal disorders and also chronic diseases. Knowledge and insight about menstruation is very important in the growth and development of a woman. By designing a 2D animated video about menstruation, we can provide information to young women. The method that will be used for data collection is by interviewing experts in the field and the method used in designing 2D animation video is MDLC (Multimedia Development Life Cycle). The result of this research is a 2D animated video entitled "What is Menstruation?" as a medium of information.
creator: Bayu Syahputra
creator: Deli Deli
creator: Christine Gabriella
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 327
ending page: 340

Designing Indonesian tribal Song Content with a Lo-fi Music Approach Through the YouTube Application
type: item
description: This research aims to determine the influence of Indonesian tribal songs, which are made in a different genre from the original, considering that Indonesian tribal songs still need to be remembered. This research uses applied and qualitative methods, where the design of this tribal song uses the 4D method, and the analysis of the result making lo-fi tribal songs uses a qualitative approach. Data collection in designing song content uses questionnaires while analyzing the results of song creation uses interviews with the WhatsApp application. This research shows that it is beneficial in promoting tribal songs to the community, especially students.
creator: Bayu Syahputra
creator: Bryan Tandian
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 341
ending page: 351

Application of Aesthetic Photography Techniques on Male Faces
type: item
description: This research focuses on evaluating the utilization of aesthetic photography techniques on male faces through a qualitative approach and the adoption of the Multimedia Development Life Cycle (MDLC) method. Subsequently, the researcher engages in the development and testing phases by capturing male faces using specific photography techniques. The MDLC method is implemented through stages like concept, design, material collection, assembly, testing, and distribution. The research findings highlight the importance of selecting appropriate angles, lighting, and coloring in applying aesthetic photography techniques to male faces. Conclusions are drawn based on respondents' evaluations of the photographic results.
creator: Muhammad Ardiansyah
creator: Bambam Julianto
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 352
ending page: 359

Comparative Analysis of Instagram, Facebook, and TikTok on students Photography Interests in Batam
type: item
description: Social media is an internet-based platform that allows users the opportunity to interact and present themselves, both in real-time and delayed, to a broad or specific audience, promoting the value of user-generated content and the perception of interaction with others. The research aims to determine the comparison of Instagram, Facebook, and TikTok concerning the photography interest of students in Batam. This study employs a quantitative method by distributing questionnaires to 213 students in Batam. The collected data will be tested using the SPSS 26 application with regression analysis. The results of this research indicate that Instagram has an impact of 34.4%, Facebook has an impact of 33.7%, and TikTok has an impact of 29.5% on students' photography interest.
creator: Jimmy Pratama
creator: Justin Chua
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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b: 309
date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 360
ending page: 368

Students’ And Teachers’ Perception And Attitude Of Using Ict In English Class In Globe School 1 Batam
type: item
description: Students at the private school in Batam are demonstrating promising trends in their use of technology for learning and adaptability. Other than that, the English teacher might still lack experience integrating ICT in the classroom, but the school's ICT resources are fully functional and ready for use. Because of the above urgency, using ICT in the classroom is mandatory for teachers. Further investigation is deemed necessary regarding the perceptions and attitudes of both students and teachers regarding the use of ICT in English classes at Globe 1 Batam. There is a pressing need to design this research on ICT use in the classroom because, in the twenty-first century, students will use it to meet ISTE standards and discover solutions for teachers who are still struggling to figure out how to integrate technology well enough to meet the standards for instructors as stated in the ISTE standards. The research design uses mixed-method research, this research uses the ASSURE model. In this study, which includes participants from the 9th and 12th grades as well as Ms. E, the English teacher at your partner school, a total of 24 students—13 from the 9th grade and 11 from the 12th grade—as well as Ms. E, the English teacher for Junior and Senior High school, highlight a challenge that Globe School faces in integrating technology usage in the classroom. By the time the school asks for assistance, this project has already been completed, and the researchers can offer advice on how to integrate ICT into English classes.
creator: Gabriela Jap
creator: Gabriela Micheline Slikker
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 369
ending page: 377

Non- Analisis Perbandingan VPN Tunnel antara ngrok Edge Cloud vs Public IP Address menggunakan Open VPN
type: item
description: Ngrok adalah sebuah platform yang menyediakan solusi yang memungkinkan aplikasi pada jaringan pribadi untuk diakses melalui internet. Layanan ini menggunakan teknologi reserve proxy, yang membuat IP publik tidak diperlukan. Memanfaatkan kelebihan dari platform ngrok dan mengombinasikan dengan OpenVPN menghasilkan solusi layanan VPN baru tanpa memerlukan IP Publik. Artikel ini akan membahas solusi VPN yang diusulkan yang menggabungkan ngrok dan OpenVPN. Solusi ini membuat layanan VPN tanpa IP Public Static, yang diperlukan ketika menyediakan Layanan VPN. Untuk memastikan kualitas solusi yang diusulkan, artikel ini mendemonstrasikan, menguji, dan menganalisis QoS parameter pada VoIP. Hasil penelitian mengungkapkan bahwa menggabungkan kedua teknologi ini tidak mempengaruhi kinerja layanan VPN dan ngrok dapat digunakan sebagai pengganti IP Publik pada penyediaan layanan VPN.
creator: Gautama Wijaya
creator: Tony Tan
creator: Stefanus Eko Prasetyo
creator: Sun Pho
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 378
ending page: 391

Strengthening Energy-Saving Culture Through the Implementation of State Defense
type: item
description: The energy crisis results from imbalanced demand and availability. The Government commits to addressing future energy challenges in Indonesia through a conservation movement. Accelerating anticipatory measures with public support is crucial. Recognizing energy conservation as a societal responsibility, including students as agents of change, the implementation of a state defense program in higher education, is crucial. This research identifies students' energy conservation knowledge, analyzes dominant factors influencing its success, and assesses efforts to strengthen the conservation culture. Findings show awareness levels, with attitude toward belief as a primary hindrance. Combining technical and behavioral approaches is necessary for sustainable energy culture.
creator: Dita Indra Febryanti
creator: Syan Rosyid Adiwinata
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 392
ending page: 399

Implementıng Peer Feedback In Increasing Motivation In Speaking English Using Tiktok
type: item
description: The 21st-century educational landscape, shaped by technology and diverse student needs, emphasizes digital literacy, personalized learning, and innovative teaching. TikTok's role in enhancing English skills has been explored, showing positive impacts on proficiency and pronunciation. This study investigates TikTok's influence on English learning motivation among students, using a mixed-method approach at SMK Negeri 2 Batam. Classroom observations, questionnaires, and interviews with students and teachers form the data collection methods. Analysis involves defining objectives, data cleaning, selecting appropriate techniques, and drawing conclusions. The study aims to provide insights into leveraging technology for language learning, emphasizing the need for adaptable education to meet contemporary learners' demands.
creator: Nafa Indah Sasmi
creator: Theodesia Lady Pratiwi
creator: Aga Data
creator: Leil Badrah Zaki
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 400
ending page: 408
doi: 10.37253/combines.v4i1.8853

The Effect of Good Corporate Governance, CSR, Firm Size, Leverage, and ROA on Tax Avoidance Listed on The IDX For The 2017-2021 Period
type: item
description: This study aims to analyze the effect of corporate governance, CSR, firm size, leverage, and ROA on tax avoidance listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. The independent variables of this research are tax avoidance, CSR, GCG-BOD Independence, GCG-Institutional Ownership, and GCG-Ownership Concentration. With control variables in the form of firm size, leverage, and return on assets. The study used samples from non-financial companies that have annual reports and complete financial reports from 2017-2021, namely 1.713 data from 421 companies listed on Indonesia Stock Exchange (IDX). The collection sample in these studies used a purposive sampling method. The data studied is the company’s annual financial statements that have been audited and Corporate Social Responsibility annual reports. Data were analyzed using logistic regression analysis, where some of the variables is a dummy variable. The test results shown that GCG-BOD Independence, GCG-Institutional Ownership, firm size, and leverage have a significant effect on tax avoidance. CSR, GCG-Ownership Concentration, and ROA doesn’t have a significant effect on tax avoidance. This is shown because the larger size of the company, the more transactions will be carried out. The company’s operating income or profit will also shrink (lower) when the market tax is reduced.
creator: Shavira Asthalia
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 409
ending page: 426

Analysis of the Influence of Audit Quality on Real Profit Management in Companies listed on the Indonesia Stock Exchange
type: item
description: Real earnings management has become a corporate practice in Indonesia and even in other countries in order to optimize maximum operational profit so that it can attract investors' power and advantages that are difficult for auditors to detect so that the reports submitted as factual. The sample test data for this study are companies that are published on the Indonesia Stock Exchange (IDX) with real earnings management as a measurement. This study aims to find out how the influence of the variables Audit Quality, Audit Tenure, Board of Directors, and Board of Directors Independence on Real earnings management. The sample data collected in the framework of the research is in the form of numerical or quantitative data in the amount of 2,015 company data for all business sectors for the period 2016 – 2020 which were published on the IDX. The test results in this study conclude that audit quality and audit tenure have no significant relationship to real earnings management. While the Board of Directors and the Board of Directors of Independence have a significant positive effect on real earnings management.
creator: Oktaviana Oktaviana
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 427
ending page: 432

Analysis Of The Influence Of Ceo By Gender On Tax Aggressiveness In Manufacturing Companies Listed On The Indonesian Stock Exchange
type: item
description: The study aimed to determine the effect of CEO gender variables, CEO age, as well as CEO gender reassignment on tax aggressiveness. Taxes are one of the burdens for companies that will reduce the company's profits. A company tends to do tax evasion to reduce its tax burden through a variety of means. Thus, companies are becoming more aggressive towards taxes. Tax aggressiveness is an action taken by companies to engineer taxable income through tax planning in a legal (tax avoidance) or illegal (tax evasion). This research is applied with cross sectional and time series methods. The technique used in sampling data in this study is purposive sampling. This method is done by selecting a research sample through certain considerations or criteria, based on the purpose of the research. The sample population in this study is the annual report and financial statements of manufacturing companies listed on the Indonesia Stock Exchange that have been audited in 2017 to 2020 with a total of 193 companies. Information about the annual report data and financial statements is obtained from the site contained on the Indonesia Stock Exchange, namely www.idx.co.id.
creator: Jasmine Aziizah Hermawan
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 433
ending page: 442

The Influence Of Board Of Directors' Components On Social Responsibility Reputation In Lq-45 Index Companies
type: item
description: The aims of this study is to examine the effect of the diversity of the board director components on companies that have social responsibility (CSR) due to limited evidence that the diversity of the board of directors within a company affects the reputation of organizations or companies that are involved in social responsibility (CSR). The object of this study is a company listed on the LQ45 Index, which is a stock market index on the Indonesia Stock Exchange which consists of 45 companies that are included in the top 60 companies with the highest market capitalization in the past year. The diversity is based on gender diversity, board meetings, board education variety, board average age, and number of board of commissioners. There are 225 observation samples from 2017-2021. In this study it was concluded that the diversity of directors based on the matters mentioned above had a significant and positive impact. The diversity of components of a company's board of directors influences an organization or company in decision making and involvement in social responsibility as demanded by directors or stakeholders. This study aims to determine the importance of the diversity of the board directors on social responsibility and the positive influence of the diversity of the board of directors in managing corporate social responsibility.
creator: Atika Wulandari
creator: Santi Yopie
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 443
ending page: 466

The Influence Of Board Characteristics On Company Profit Management With Family Ownership Structure As A Moderation
type: item
description: An entity's financial reports play a very important role in decision making for investors. However, many individuals are irresponsible in implementing earnings management, which makes investors have a bad assessment of this practice. The aim of this research is to measure how the characteristics of the board of directors can impact earnings management by using family ownership structure as a moderator. The data sample used in this research is entities operating in the non-financial sector on the IDX from the 2018-2022 period. Of course, this research carried out selection in collecting data using the purposive sampling method. This research uses multiple linear regression which uses Eviews and SPSS as software used in processing research data. The results of the research show that (i) the size of the board of directors has a significant effect on earnings management, (ii) the number of independent boards does not affect management, (iii) the percentage of the board of directors with expertise influences the increase in earnings management, (iv) the lower the female board of directors, the lower the practice of earnings management, (v) using family ownership as a moderation can weaken the relationship between the board of directors and earnings management
creator: Octavia Octavia
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 467
ending page: 483

The Influence of Green Management, Stock Market Segmentation, Operating Cash Flow and Company Characteristics on Profit Management
type: item
description: The study examines the impact of green management, stock market segmentation, operating cash flows, and firm characteristics on earnings management. Earnings management is measured using the modified Jones Model. The study employs purposive sampling and includes 86 companies listed on the Indonesian Stock Exchange between 2018 and 2022. There are 285 observations used to test the hypothesis using the panel regression method. The research findings indicate that green management has a positive effect on profit management, whereas corporate size has an adverse effect. However, factors such as stock market segmentation, operating cash flows, return on assets, and dividend yield do not have a significant impact on profit management. These findings indicate that companies implementing green management systems are more likely to uphold their reputation by generating higher income.
creator: Nico Valentino
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 484
ending page: 495

The Influence of Company Attributes on Enterprise Risk Management: Mediating Effects of Company Performance
type: item
description: The aim of this research is to understand the impact of company attributes (equity, firm age, and firm size) on Enterprise Risk Management in the financial sector by using Company Performance as a mediating variable. The sample for this research consists of companies that have gone public and the amount of data is 470 data from 94 companies over a period of the last 5 years. This research uses a panel data regression method with the help of the eviews 12 and spss 26 software programs to test the influence between variables. The results of this research confirm that company attributes, especially equity, company age, and company size, together have a significant impact on company performance, especially measured by Return on Equity (ROE).
creator: Nadila Nadila
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 496
ending page: 523

ANALYSIS OF INDEPENDENT BOARDS AND CORPORATE SOCIAL RESPONSIBILITY WHICH IS INFLUENCED BY THE ROLE OF STAKEHOLDERS' MEDIATION IN INDONESIA
type: item
description: This study tries to find out how stakeholders' mediated roles affect independent boards and corporate social responsibility. This time, the independent board of commissioners, a CSR variable, is the research variable, and it is assessed using disclosure of the entity's social actions. For the 2017–2021 timeframe, a sample of 690 firms listed on the Indonesia Stock Exchange served as the research's sample. The author's research data came from financial and annual reports found on www.idx.co.id. The research approach used for this study's data analysis was panel regression. The study's findings demonstrate that independent board characteristics have a considerable negative impact on CSR reporting, which is tempered by stakeholder influence, expense, and ability.
creator: Dona Maydalena
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 524
ending page: 552

ANALYSIS OF FACTORS AFFECTING PROFIT MANAGEMENT IN INDONESIA
type: item
description: Earnings management is a management action taken in relation to financial reporting that tries to benefit managers or management. The frequency of events makes creditors question the veracity of rumors that financial accounts contain information. This study tries to determine whether the debt-to-asset ratio, audit type, and audit partner are female. Negative net income, cash flow operational to assets versus earnings management, and return on assets. In order to process the data for this study, Eviews software was used to collect information from enterprises in the health sector, basic materials, non-cyclical consumers, energy, infrastructure, property, and real estate from 2017 to 2021. Test the descriptive statistics of a data before examining the regression panel data. The analysis's findings show that there is a relationship between the type of auditor and earnings management; however, the other factors, including female audit partners, firm size, debt-to-asset ratio, return on asset, cash flow operations to assets, and negative net income with management, claim there is no relationship. profit. This is due to the fact that the best audit a company can use will reduce the likelihood of earnings management by managers, but even though the company is large, using earnings management is still possible, and even though women are given more consideration, it is still possible to resolve earnings management. The incidence of earnings management cannot be reduced by the debt to asset ratio, which measures liquidity, or the return on assets, which measures profitability.
creator: Ria Karina
creator: Annisya Taherah
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 553
ending page: 567

ANALYSIS OF THE INFLUENCE OF CORPORATE GOVERNANCE ON BANKRUPTCY RISK REGISTERED COMPANIES ON THE INDONESIAN STOCK EXCHANGE
type: item
description: Several countries have entered the second phase of the current pandemic and the shock is likely to occur in the wake of firm bankruptcy risks and a significant increase in leverage, depressing investment and job creation for a long time. The objective of this research is to indicate the effect of corporate governance on insolvency risk. The logistic regression method was applied in this study to sample data on company financial statements that had been determined and registered on the Indonesia Stock Exchange (IDX) from 2017 to 2021 and then processed using the SPSS application. The results of the logistic regression test interpret that the variables of audit committee presence, and audit committee meetings are provide a significant and positive relationship to the corporate insolvency risk variable. In addition, the variables of audit committee size, audit committee independence, audit committee expertise and board size are able to provide a significant and negative relationship to the corporate insolvency risk variable. Independence board meeting variable is not significant to corporate insolvency risk variable.
creator: Robby Krisyadi
creator: Selin Selin
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 568
ending page: 595

DOES CORPORATE GOVERNANCE AFFECT CORPORATE FINANCIAL PERFORMANCE? THE MODERATING ROLE OF BOARD CONNECTION POLITIC
type: item
description: This study aims to determine the effect of corporate governance on company performance with political connections as moderation. Corporate governance assessment variables include the women's board and board size. The company's performance variable is measured by Return on Assets (ROA). The population of this study are companies listed on the Indonesia Stock Exchange for the 2017-2021 period with a total sample of 395 data. Research data were obtained from financial and annual reports published on the official website of each company. Panel regression is used as a data analysis method in this study. The results of the study show that there is a significant positive effect on the board size variable on company performance. In contrast to the female board variable which has no significant effect on company performance.
creator: Olga Yolenta
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 596
ending page: 606

The Moderating Effect of Corporate Governance on the Relationship between Sustainability Performance and Financial Performance
type: item
description: This research is intendedto determine the influence of corporate governance on the relationship between sustainability performance and financial performance. The research method used is quantitative data obtained from the BEI (Indonesian Stock Exchange) website. The sample selection procedure used a purposive sampling method from 767 listed companies and only 53 companies met the criteria. Research results using software statistical program for social science(spss) and eviews 10 which proves that the size of the board of directors, CEO duality and female top board members have no effect on sustainability performance. The independence of the board of directors has a significant negative effect on sustainability performance. Furthermore, researchers also found that governance cannot moderate the relationship between sustainability and financial performance. Research data was collected using panel data regression analysis using time series data and cross-sectional data. The research findings conclude that the higher the level of governance in a company, the better it can pay attention to sustainability performance issues and can be used as a reference in making policies for the government and helps to use additional references regardingGRI (Global Reporting Initiative) disclosure.
creator: Anita Anita
creator: Agustini Fatmasari
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 607
ending page: 640

CORPORATE INTERNAL GOVERNANCE AND CORPORATE PERFORMANCE: CORPORATE SOCIAL RESPONSIBILITY AS A MODERATION
type: item
description: Purpose - The purpose of this research is to analyze the moderating role of corporate social responsibility in the relationship of internal corporate governance (ICG) and firm performance. Research Method – The sample consists of 48 companies listed on the Indonesia Stock Exchange from 2017-2021 which are taken by purposive sampling method. Data analysis method used in this study is panel data regress. Findings - The results show that CEO Power, board independence, managerial ownership, ownership concentration and CSR have no effect on the dependent variable, while board size and audit quality are negatively related to firm performance. The results of the study show that CSR can strengthen the relationship between the board independence, board size and managerial ownership on firm performance, CEO power, ownership concentration and audit quality are not affected by CSR on firm performance. Implication - CSR practices usually involve corporate governance to participate in social and environmental activities. ICG is an important body to control and monitor the corporate social practices.
creator: Betaria Betaria
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 641
ending page: 666

THE INFLUENCE OF CORPORATE GOVERNANCE STRUCTURE ON COMPANY TRANSPARENCY AND DISCLOSURE WHICH IS MODERATE BY MEDIA COVERAGE
type: item
description: Transparency and disclosure are carried out by companies with the aim of increasing the company's image in the eyes of stakeholders and to reduce information asymmetry between companies and investors. Disclosure of relevant information helps eliminate the knowledge gap between executives and shareholders so as to reduce agency costs. This study aims to analyze the factors that influence independent commissioners, independent audit committees, gender diversity on transparency and company disclosure, which of course is moderated by coverage. media. These factors can affect the transparency and disclosure of the company. Public financial companies listed on the IDX from 2016 to 2020 are the sample studied, and a purposive sampling technique was used to select a sample of 88 companies. The study uses panel data regression techniques which mix time series and cross sectional. Outlier test, descriptive statistics, F and t test, and R2 test are some of the methods used. The random effect model (REM) is used as the basis for the analysis. The results of the research based on research model 1 prove that media coverage and gender diversity have a significant positive effect on company transparency and disclosure, but the independent board of commissioners has a significant negative effect on company transparency and disclosure, then the independent audit committee has no significant effect on company transparency and disclosure. The results of the research based on research model 2 prove that media coverage is able to strengthen the relationship between independent commissioners and corporate transparency and disclosure. But media coverage weakens the link between independent audit committees and gender diversity and corporate transparency and disclosure
creator: Slin Slin
creator: Ivone Ivone
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 667
ending page: 691

The Influence of the Effectiveness of the Audit Committee and Corporate Governance on the Prevention of Financial Crime in Manufacturing Companies in Indonesia
type: item
description: This study aims to find out and analyze how much effect effectiveness and governance have on fraud in manufacturing companies in Indonesia. The type of data used is quantitative data sourced from financial statements and annual reports of manufacturing sector companies on the IDX. The analytical method used is panel data linear regression method. In this study the authors analyze how effective the audit committee and corporate governance are against fraud. The results of the study partially state that the effectiveness of the board of directors, audit committee size, independent directors, audit quality, leverage, and company size have a significant effect on corporate financial crimes. However, the effectiveness of audit committees, audit committees with accounting expertise, boards of directors with accounting expertise, board size, and independent risk committees had no effect on corporate financial crimes. Increasing the effectiveness of audit committees and corporate governance can have a positive impact on company quality. One way to increase the quality of a company is to create clean and fraud-free company financial reports through qualified human resources within the company. This research is expected to be able to contribute to knowledge in the field of corporate financial fraud prevention in Indonesia.
creator: Suci Fadila
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 692
ending page: 712

THE ROLE OF GOVERNANCE SUPERVISION ON DELAYS IN AUDIT REPORTS OF COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE
type: item
description: The research aims to investigate the effect of corporate governance and audit report lag. The independent variables of this research are audit committee size, audit committee independence, audit committee expertise, audit committee diligence, board size, board independence, and board diligence. With control variables in the form of company size, profitability, gender, and the type of auditor. As well as the dependent variable to be examined is audit report lag. The study used samples from non-financial companies that have annual reports and complete financial reports from 2017 to 2021, namely 2,020 data from 404 companies listed on the Indonesia Stock Exchange (IDX). The collection of samples in this study used a purposive sampling method. The data studied is the company's annual financial statements that have been audited. Data were analyzed using logistic regression analysis, where some of the variables is a dummy variable. The results of the study prove that the variables of audit committee independence, board size, board independence, board diligence, profitability, and type of auditor have a significant positive effect on audit report lay, while the variables of audit committee size, audit committee diligence, and gender have a negative effect but not significant to audit report lag. Meanwhile, other variables such as expertise of the audit committee and firm size have a non-significant positive effect on audit report lag.
creator: Rosnita Rosnita
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 713
ending page: 739

Analysis of the Influence of Governance, Audit Opinions and KAP Audits on the Performance of Companies Listed on the Indonesian Stock Exchange in 2017-2021
type: item
description: This research is able to provide a foundation for the purpose of analyzing the influence of corporate governance, audit opinions and KAP audits on company performance. Corporate governance assessment variables include board size, audit committee, meeting frequency, and managerial ownership. The company's performance variable is measured by earnings per share (EPS). The population formed in this study is a company listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2021 with the number referring to the sample with a score of 2,152 data. Financial and annual reports published on www.idx.co.id are mined for information. Purposive sampling was used, in which a representative sample was selected at random considering a number of factors. Overall, data from 777 different businesses were collected. SPSS and Eviews will be used to perform panel regression data analysis on the available data. The results obtained from the research interpret that there is a significant positive influence on the variables of the board of directors, meeting frequency, managerial ownership, audit opinion and KAP size on other performance as well as on audit committee variables that do not have a significant effect on performance.
creator: Kerorin Kerorin
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 740
ending page: 758

THE EFFECT OF VOLUNTARY DISCLOSURE PROGRAM, TAX SANCTIONS AND TAX AUDIT ON TAXPAYER COMPLIANCE CASE STUDY OF BATAM CITY TAXPAYER
type: item
description: Taxpayer compliance is the availability of a person to pay tax rights and obligations accompanied by established rules, which is the responsibility of every taxpayer to comply. The research was carried out with the aim of knowing taxpayer compliance with taxpayer awareness as a moderation that is influenced by the variables of tax disclosure, tax sanctions, and tax audits. The sample from this study is the obligatory tax registered at the Batam City Tax Service Office, where the sample is taken as many as 240 data with test data processed using SmartPLS 3.2.9 software. The test data obtained in this study, namely the direct test, shows that taxpayer compliance is positively and significantly affected by tax sanctions, while tax audits and voluntary disclosure programs have no significant effect. The direct test also shows that taxpayer awareness moderates tax sanctions and tax audits on taxpayer compliance. However, taxpayer awareness does not moderate the voluntary disclosure program's relationship to taxpayer compliance.
creator: Sari Dewi
creator: Paskaris Paskaris
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 759
ending page: 772

BOARD OF DIRECTORS' TENDENCIES TOWARD PROFITABILITY AND ENVIRONMENTAL PERFORMANCE IN INDONESIA
type: item
description: This study investigates the impact of board diversity on profitability and environmental performance. The PROPER ratings are designed to address the shortcomings in corporate social responsibility (CSR) disclosures. Moreover, Tobin's Q and business volume ensure consistency in sales and market performance. Consequently, this study contributes to understanding directors' tendency to profitability and/ or environmental concerns, resulting in tremendous corporate governance literature. BOD diversity includes gender, age, education level, expertise, and nationality. In total, 272 data were analysed in the panel data test from 68 companies in 2017-2020. There is a homogeneous composition of the board, which consists mostly of men, older people, bachelor's degrees, and locals. However, BOD expertise is quite heterogeneous. The presence of male and local directors can improve financial performance, but they delegitimise the environment. The old directors cause Tobin's Q to decline, and vice versa for local directors, but they are apathetic to the environment. Surprisingly, board education level improves environmental performance, while accounting expertise has the opposite effect, but they adversely affect financial performance. To attain Sustainable Development Goal No. 5 gender equality, the government must intervene in regulations while companies accommodated. The complex business, including profit and environmental performance, demonstrates the strategic importance of accounting expertise; hence, their proportion needs to be increased. Additionally, homogeneity affects performance stagnation; thus, younger, higher education (master) levels and more foreign directors need to be increased.
creator: yessica step
creator: Muhammad Taufik
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 773
ending page: 798

ANALYSIS OF THE ROLE OF TRANSFER PRICING AND EARNING MANAGEMENT IN TAX AVOIDANCE IN INDONESIAN COMPANIES Yuki Elvira1, Sari Dewi2
type: item
description: Indonesia is a country that cannot be separated from the problem of tax avoidance. Each country has different corporate income tax rates, for example, Indonesian and Japanese tax rates, where the Indonesian tax rate charged to entities is 25% and the Japanese tax rate charged to entities is 23%. It can be seen that Japan's tax rate is lower than Indonesia, therefore there are many companies that want to do tax avoidance. This research is basic research to solve the problem theoretically and is expected to support further theory development. This study examines the effect of independent variables consisting of transfer pricing and earnings management on tax avoidance as the dependent variable. The control variables used in this study are profitability, leverage, tangibility, liquidity, age, and company size. This study uses data from non-financial sector companies that have been audited and published on the official website of the Indonesia Stock Exchange (IDX). Time data collection methods used in this study arecross-sectionall and time series. The research data sample was obtained through a purposive sampling method, meaning that data collection was carried out by selecting research samples based on certain criteria and considerations. This study measures the level of influence of the choice variable on tax avoidance which is the dependent variable. Transfer pricing and earnings management are independent variables in this study
creator: Sari Dewi
creator: Yuki Elvira
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 799
ending page: 806

Analysis of the Influence of Personality and Tax Morals on Student’s Tax Evasion Intentions
type: item
description: This study aims to investigate the correlation among personality traits, tax morale, and tax evasion intentions. The dependent variable in this research is tax evasion intentions, while the independent variables consist of the five dimensions of personality based on the Big Five Personality theory (agreeableness, conscientiousness, openness, extraversion, neuroticism), along with tax morale. To conduct this research, a questionnaire was distributed to 353 active students of the 2019-2022 class from the Faculty of Business and Management at Batam International University. The questionnaire contained 35 questions and was rated using a 7-point Likert scale. The collected data were analyzed using SPSS 25, employing both multiple linear analysis and descriptive statistical analysis. The study's findings revealed a significant positive association between extraversion and tax evasion intentions. On the other hand, conscientiousness and tax morale demonstrated a significant negative correlation with tax evasion intentions. However, no significant relationship was observed between openness to experience, agreeableness, neuroticism, and tax evasion intentions. These results indicate that individuals with higher levels of conscientiousness and tax morale are less likely to engage in tax evasion, while those with higher levels of extraversion tend to have a greater inclination towards tax evasion.
creator: Jolin Floren Elvinis
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 807
ending page: 843

ANALYSIS OF THE INFLUENCE OF TAX AVOIDANCE, FAMILY MEMBERS BOARDS, AND FOREIGN MEMBERS BOARDS ON THE SOCIAL RESPONSIBILITY OF COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE
type: item
description: The purpose of this writing is to determine the factors that influence corporate social responsibility in Indonesia. Several factors can affect corporate social responsibility including tax evasion, family members and foreign members. This writing takes samples from the annual and financial reports of all corporate sectors that publish sustainability reports and are listed on the Indonesian stock exchange from 2017-2021. The research method used was purposive sampling, with the condition that the report must disclose corporate social responsibility in reports for five consecutive years. The results of the study prove that the board of foreign members has a positive and significant effect on corporate social responsibility. Meanwhile, tax avoidance and family member councils have no effect on corporate social responsibility
creator: Sinta Arieta
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 844
ending page: 856

THE EFFECT OF TAX AVOIDANCE ON COMPANY VALUE IN INDONESIA
type: item
description: The aim of the findings of this research is to discover and investigate how tax avoidance affects firm value in Indonesia. State ownership, foreign ownership, company size also affect the value of companies in Indonesia. This research argues that tax evasion and other elements do not necessarily add value to Indonesian firms. Data from entities listed as LQ45 on the Indonesia Stock Exchange between 2017 and 2021 which of course can be used in findings based on this research. Purposive sampling is the procedure used when collecting research samples. The population of entities listed on the IDX is 810 companies, of which 45 companies are included in the LQ45 sample with a total sample data of 225. The findings based on this study prove that tax avoidance, state ownership and foreign ownership are not necessarily capable of having a significant effect on firm value, while company size is certainly capable of providing a positive influence on firm value.
creator: Sindy -
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 857
ending page: 869

Analysis of the Effect of Ownership Structure and Debt Structure on Earnings Management with Financial Distress as a Mediating Variable on the Indonesian Stock Exchange
type: item
description: This research aims to analyze and determine the relationship between ownership structure (ownership concentration, managerial ownership, financial institution ownership, family ownership) and debt structure (long-term debt and short-term debt) on earnings management which is mediated by financial difficulties. This research uses a quantitative method where data is tabulated from the annual financial reports of non-financial companies listed on the Indonesia Stock Exchange (BEI), obtained from 392 non-financial companies according to sample criteria from 2016-2020. The sample data that is the object of research is 1823 data. This research processes data using SmartPLS software to analyze panel regression so that conclusions can be drawn. The results of this study show that the variables ownership concentration, managerial ownership, non-financial institution ownership, family ownership, short-term debt and financial difficulties are not significant in influencing earnings management, but the variables financial institution ownership and long-term debt significantly influence earnings management. And managerial ownership is not significant in influencing financial difficulties. The financial difficulty variable as a mediating variable between shares owned by managers and earnings management does not have a significant mediating impact
creator: jocelyn 1942018
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 870
ending page: 889

The Influence of Corporate Governance on Company Financial Difficulties with Political Connections as Moderation
type: item
description: This study aims to analyze the influence of corporate governance on corporate financial distress with political connections as a moderation. The research population used is data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from the 2017-2021 period. Sampling using purposive sampling. Data analysis was performed using panel data regression and using Eviews software. Research shows that board size has a negative effect on financial distress, while family ownership has no significant effect. This research shows that political connections can strengthen the relationship between board size and family ownership of financial distress in companies
creator: Teddy Jurnali
creator: Wulan Angreni
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 890
ending page: 902

The Effect of Board Size and Gender Diversity on Company Performance Moderated by Political Connections and Family Ownership
type: item
description: The purpose of this study was to examine the relationship between board size and board gender diversity on financial performance using political connections and family ownership as moderating variables. The research population consists of all sectors except the financial sector which is listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. Purposive sampling is used in the sampling approach, using research data obtained from the company's annual report. The data analysis used in this research is panel data regression with Eviews software. The research findings show that board gender diversity has a significant effect on company performance, while company size does not affect company performance. The findings also show that political connections cannot moderate the relationship between board size and board gender diversity on firm performance, whereas family ownership can moderate the relationship between board size and board gender diversity on financial performance.
creator: Teddy Jurnali
creator: Nada Haniyyah
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 903
ending page: 917

The Effect Of Audit Fees And Audit Opinions Which Are Moderated By The Role Of Women On The Board Of Directors On Corporate Tax Avoidance
type: item
description: This study aims to ascertain the impact of women in board who moderate the relationship between audit fees and audit opinion on corporate tax avoidance. In total, 120 non-financial firms listed on the Indonesia Stock Exchange between 2017–2021 matched the criteria for the study and served as research samples. Panel data regression was the method of data analysis used in this study. According to the study's findings, there is no impact between audit fees and audit opinion on tax avoidance practices. The results also show the same thing for audit fees and audit opinion which are moderated by the role of women in board, which has no impact on tax avoidance practices. The results of this study should be able to help academics and other researchers in determining the effect of audit fees and audit opinion on corporate tax avoidance moderated by the role of women in board
creator: Sherly Sherly
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
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date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 918
ending page: 931

The Influence Of Audit Committee Effectiveness And Financial Condition On Audit Delay In Companies Listed On The Indonesian Stock Exchange
type: item
description: The findings based on this study aim to analyze the influence of audit committee characteristics, audit committee diversity, and the financial condition of entities with audit delay. The research sample was created by generating 1019 data using panel data from companies listed on the Indonesia Stock Exchange between 2017 and 2021. Purposive sampling is the technique used in the sample selection process. The findings can be concluded that audit committee size, audit committee independence, audit committee meetings, audit committee accounting skills, female audit committee chairs, age of audit committee members, and corporate news are not necessarily able to have a significant effect on audit delay. However, female audit committee accounting expertise is certainly able to have a significant negative effect on audit delay. The increasing role of women with audit committee expertise will increase the quality of financial reporting, including reducing audit delay. In addition, the age of the audit committee members and financial distress can certainly give a positive significance to audit delay. Thus, the results of this study become an important record for companies and regulators regarding the importance of the role of audit committee diversity and financial conditions on audit delay
creator: Robby Krisyadi
creator: Bambang Bambang
rights: Copyright (c) 2024 CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences
b: Deprecated
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b: 309
date: 2024-04-04
publication date: 2024-04-04
volume: 4
number: 1
starting page: 932
ending page: 961