Proceedings of the International Colloquium on Business and Economics (ICBE 2022).

• Superior document: Advances in Economics, Business and Management Research Series ; v.229
• Author: Rahmawati, Rahmawati.
• TeilnehmendeR: Tri, Mulyaningsih.; Taufiq, Arifin.; Hidajat, Hendarsjah.
• Place / Publishing House: Dordrecht : : Atlantis Press (Zeger Karssen),, 2023.; ©2022.
• Year of Publication: 2023
• Edition: 1st ed.
• Language: English
• Series: Advances in Economics, Business and Management Research Series
• Physical Description: 1 online resource (340 pages)

Table of Contents

Intro -- Preface -- Little Welcome From Us -- Organization -- Contents -- Peer-Review Statements -- 1 Review Procedure -- 2 Quality Criteria -- 3 Key Metrics -- 4 Competing Interests -- Real Earnings Management and Capital Structure Decision: The Role of Minority Interest -- 1 Introduction -- 2 Literature Review -- 2.1 The Relationship Between Earnings Management and Capital Structure -- 2.2 The Relationship Between Minority Ownership and Capital Structure -- 2.3 The Role of Minority Ownership with Earnings Management and Capital Structure -- 3 Methods -- 3.1 Sample -- 3.2 Research Model -- 3.3 Variable Measurement -- 4 Result -- 4.1 Additional Test -- 5 Conclusion -- References -- Corporate Characteristics and Water Disclosure in Indonesian Water-Sensitive Industry -- 1 Introduction -- 2 Theoretical Framework and Hypothesis -- 3 Research Method -- 4 Results and Discussions -- 5 Conclusions -- References -- Capital Structure as a Mediating Factor in the Profitability and Firm Value Connection -- 1 Introduction -- 2 Literature Review -- 2.1 Agency Theory -- 2.2 Signalling Theory -- 2.3 Firm Value -- 2.4 Profitability -- 2.5 Capital Structure -- 2.6 The Effect of Profitability on Firm Value -- 2.7 The Effect of Profitability on Capital Structure -- 2.8 The Effect of Capital Structure on Firm Value -- 2.9 Profitability and Firm Value Relationship: The Impact of Capital Structure Mediation -- 3 Data and Metodologi -- 3.1 Population and Sample -- 3.2 Variable Measurement -- 3.3 Data Analysis -- 4 Result and Discussion -- 4.1 Classic Assumption Test -- 4.2 Partial Hypothesis Test -- 4.3 Mediation Test -- 5 Conclusion and Limitation -- References -- Impact of Financial Performance and CSR Disclosures on Consumer Goods Industry Companies -- 1 Introduction -- 2 Literature Review -- 3 Methodology and Data Analysis -- 4 Result and Discussion -- 5 Conclusion.

References -- The Determinant Analysis of the Length of Time for Submission of Financial Statements on Manufacturing Companies in Indonesia 2016-2020 Period -- 1 Introduction -- 2 Literature Review and Hypothesis Development -- 2.1 Signal Theory -- 2.2 The Effect of Tax Avoidance on the Length of Time for Submitting Financial Statements -- 2.3 The Effect of Managerial Ownership on the Length of Time for Submitting Financial Statements -- 2.4 The Effect of Institutional Ownership on the Length of Time for Submitting Financial Statements -- 2.5 The Effect of Audit Quality on the Length of Time for Submitting Financial Statements -- 3 Research Methods -- 4 Results and Discussion -- 4.1 Multiple Linear Regression -- 4.2 The Effect of Tax Avoidance on the Length of Time for Submitting Financial Statements -- 4.3 The Effect of Managerial Ownership on the Length of Time for Submitting Financial Statements -- 4.4 The Effect of Institutional Ownership on the Length of Time for Submitting Financial Statements -- 4.5 The Effect of Audit Quality on the Length of Time for Submitting Financial Statements -- 5 Conclusions -- References -- The Effect of Service Convenience on Customer Satisfaction, Repurchase Intention, and Word of Mouth at Esthetic Rosereve -- 1 Introduction -- 2 Literature Review -- 2.1 Service Convenience -- 2.2 Customer Satisfaction -- 2.3 Repurchase Intention -- 2.4 Word of Mouth (WOM) -- 3 Methods -- 4 Results and Discussion -- 4.1 Discussion of Research Results -- 5 Conclusion -- 5.1 Suggestion -- References -- The Effect of the Performance of Gas Station Operators on the Use of the MyPertamina Application in PT. Satria Citra Kencana -- 1 Introduction -- 2 Methodology -- 2.1 Performance -- 3 Results and Discussion -- 4 Conclusion -- References -- Marketing Strategy and Self-efficacy on MSME Performance -- 1 Introduction.

2 Literature Review Hypotheses Development -- 2.1 Theory Resource-Based View and Theory Market-Based View -- 2.2 Social Cognitive Theory -- 2.3 MSME Performance -- 2.4 Marketing Strategy -- 2.5 Self Efficacy -- 3 Research Method -- 4 Results and Discussion -- 4.1 Validity Test Results -- 4.2 Reliability Test -- 4.3 Classic Assumption Test Results -- 5 Hypothesis Testing Results and Discussion -- 5.1 Multiple Linear Regression Test -- 5.2 Coefficient of Determination Test R2 -- 5.3 Model Feasibility Hypothesis Test (F Test) -- 5.4 Partial Hypothesis Test (T Test) -- 6 Conclusion -- References -- Capital Structure, Profitability, and Firm Value: Does Firm's Dividend Policy Matter? Evidence from Telecommunication Industry -- 1 Introduction -- 2 Literature Review -- 2.1 Signalling Theory -- 2.2 Firm Value -- 2.3 Capital Structure -- 2.4 Profitability -- 2.5 Dividend Policy -- 3 Hypothesis Development -- 3.1 Capital Structure and Firm Value -- 3.2 Profitability and Firm Value -- 3.3 Relationship Between Capital Structure and Firm Value with Dividend Policy as a Moderating Variable -- 3.4 Relationship Between Profitability and Firm Value with Dividend Policy as a Moderating Variable -- 4 Research Design -- 4.1 Sample and Data Source -- 4.2 Model of Analysis -- 5 Result -- 5.1 Descriptive Statistics -- 5.2 The Traditional Assumption t -- 5.3 Moderation Regression Analysis -- 6 Conclusions and Discussion -- 6.1 Capital Structure's Impact on Firm Value -- 6.2 Profitability's Impact on Firm Value -- 6.3 The Effect of Capital Structure on Firm Value Cannot Be Moderated by Dividend Policy -- 6.4 The Effect of Profitability on Firm Value Is Moderated by Dividend Policy -- 6.5 Conclusion -- References -- Using Financial Ratio for Financial Distress Detection: Evidence from Transportation Industry -- 1 Introduction -- 2 Related Literature and Hypotheses Development.

2.1 Agency Theory -- 2.2 Signaling Theory -- 2.3 Financial Distress -- 2.4 Current Ratio (CR) -- 2.5 Debt to Equity Ratio (DER) -- 2.6 Return on Assets (ROA) -- 2.7 Sales Growth (SG) -- 2.8 Altman Z-Score Method -- 3 Research Method -- 4 Empirical Results and Discussion -- 4.1 Normality Test -- 4.2 Multicolinearity Test -- 4.3 Autocorrelation Test -- 4.4 Heteroskedasticity Test -- 4.5 Multiple Linear Regression Analysis -- 4.6 Discussion -- 5 Conclusion -- Bibliography -- How Does P2P Lending Lead to BI-Rate and Commercial Bank Income? Empirical Evidence from Indonesia -- 1 Introduction -- 2 Literature Review -- 2.1 Definition and Fintech in Indonesia -- 2.2 Is P2P Lending a Threat? -- 3 Method -- 4 Result -- 4.1 Descriptive Statistics -- 4.2 OLS Regression -- 4.3 Unit Root Test -- 4.4 Optimum Lag -- 4.5 Diagnostic Tests -- 4.6 VAR Regression -- 4.7 Long-Run Effect and Cointegration -- 5 Discussion -- 6 Conclusion -- Appendix -- References -- The Effect of Fintech on Conventional Bank Performance and Bank Risk -- 1 Introduction -- 2 Hypothesis Development -- 2.1 P2P Lending Loans -- 2.2 Technology Adoption -- 2.3 Agency Theory -- 3 Methodology -- 3.1 Data -- 3.2 Estimation Formula -- 3.3 Variable Description -- 4 Result -- 5 Discussion -- 6 Conclusion -- References -- Women in the Boardroom and Financial Soundness-Study at Islamic Banks in Southeast Asia -- 1 Introduction -- 2 Theories and Hypotheses -- 3 Method -- 4 Results -- 4.1 Descriptive Analysis -- 4.2 Regression Analysis -- 4.3 Additional Test -- 4.4 Endogeneity and Sensitivity Analysis -- 5 Conclusion -- References -- Good Corporate Governance and Political Connections to Accounting Conservatism with Company Size as a Moderating Variable: Evidence from Indonesia and Malaysia -- 1 Introduction -- 2 Research Methods -- 3 Results and Discussion -- 4 Closing -- 4.1 Conclusion -- 4.2 Suggestion.

Bibliography -- Comparison of Environmental Disclosure on Social Media and Sustainability Report (CEO Narcissism Perspective) -- 1 Introduction -- 2 Theoretical Foundation -- 2.1 Narcissistic Accounting -- 2.2 Environmental Disclosure on Social Media -- 2.3 Social and Environmental Responsibility Reporting Disclosure Index -- 2.4 Hypothesis -- 2.5 Research Framework -- 3 Methodology -- 3.1 Data Analysis Methods -- 4 Test Result Data -- 5 Discussion -- 6 Theoretical and Policy Implications -- References -- Why Is Social Commerce so Special for SMEs? -- 1 Introduction -- 2 Literature Review and Hypotheses -- 2.1 Cognitive Ability and Social Commerce -- 2.2 Customer Loyalty and Social Commerce -- 2.3 Quality of Information and Social Commerce -- 2.4 Completeness of Features in Social Commerce -- 2.5 Fraud and Social Commerce Incidents -- 3 Research Design -- 3.1 Data and Data Sources -- 3.2 Sampling Technique -- 3.3 Variable Measurement -- 3.4 Analysis Design -- 4 Results and Discussion -- 4.1 Normality Test -- 4.2 Multicollinearity Test -- 4.3 Heteroskedasticity Test -- 4.4 Hypothesis Test -- 5 Conclusion -- References -- Trust Mediation in the Relationship Between Electronic Word of Mouth and Buying Intention -- 1 Research Background -- 2 Theoritical Review -- 2.1 Word of Mouth and Word of Mouth Electronic -- 2.2 Trust -- 2.3 Purchase Intention -- 3 Methods -- 3.1 E-WOM Variable -- 3.2 Trust Variable -- 3.3 Purchase Intention Variable -- 3.4 Population and Sample -- 4 Result and Discussion -- 4.1 Result -- 4.2 Data Analysis -- 4.3 Discussion -- 4.4 Effect Analysis -- 5 Conclusion and Recommendation -- 5.1 Conclusion -- 5.2 Recomendation -- References.

The Effect of Human Resources Competence, Information Technology Systems, Internal Control Systems and Government Accounting Standards on the Quality of Local Government Financial Reports (Empirical Study of the Tegal Regency Regional Apparatus Organization).