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- ARDL bound test (1)
- Abnormal return (1)
- Accountability (1)
- Advice Seeking (1)
- Affective commitment (1)
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- Aktivitas kecurangan (1)
- Akuntabilitas (1)
- Anti-corruption disclosure (1)
- Aquaculture (1)
- Asset Pricing (1)
- Audit (1)
- Banking Stock (1)
- Brand Equity (1)
- Brand Loyalty (1)
- Brand Trust (1)
- Brand intimacy (1)
- Budgetary slack (1)
- CEO overconfidence; ESG Disclosure; and Firm Risk; CEO Overconfidence; Pengungkapan ESG; dan Risiko Perusahaan (1)
- COVID-19 (1)
- Career Intentions (1)
- Concentrated ownership; banks; OJK regulations; bank performance; expropriation; Kepemilikanterkonsentrasi; bank; peraturan OJK; performa bank; ekspropriasi (1)
- Coronavirus (1)
- Customer Engagement (1)
- Disclosure; fair value; other comprehensive income; predictive value; laba komprehensif lain; nilai prediktif; nilai wajar; pengungkapan (1)
- Earnings management (1)
- Eco-anxiety (1)
- Efikasi diri (1)
- Employee turnover (1)
- Eswatini (1)
- Event study (1)
Articles 1 - 23 of 23
Full-Text Articles in Business
Audits For The Minimization Of Eco-Anxiety In The World Economy, Karina Nazarova, Volodymyr Hordopolov, Mariia Nezhyva, Viktoriia Mysiuk, Tetiana Kopotiienko
Audits For The Minimization Of Eco-Anxiety In The World Economy, Karina Nazarova, Volodymyr Hordopolov, Mariia Nezhyva, Viktoriia Mysiuk, Tetiana Kopotiienko
Journal of Environmental Science and Sustainable Development
The global pandemic of 2019–2020 is changing not only the lives of citizens, but also approaches to business management. The activities of audit companies have not escaped. Problematic and debatable issues need to be addressed to formulate a comprehensive approach to audits in a transformative economic environment and minimize the global economy's eco-anxiety. The purpose of the article is to determine the role of the audit in minimizing the eco-anxiety of the world economy. The study's materials were indicators of the spread of the COVID-19 pandemic in the world, public writings of scientists, official reports of international organizations, regulations, and …
Predictive Value Of Other Comprehensive Income: Evidence From Asean, Puji Rahayu, Indra Wijaya Kusuma
Predictive Value Of Other Comprehensive Income: Evidence From Asean, Puji Rahayu, Indra Wijaya Kusuma
Jurnal Akuntansi dan Keuangan Indonesia
This paper examines the predictive value of other comprehensive income and its disclosure in ASEAN. Unlike value relevance, the predictive value of other comprehensive income has not been extensively addressed in the literature. We conduct the first study examining the predictive value of other comprehensive income and its disclosure to prove that not only fair value as relevant information, but also other comprehensive income reflecting the changes of fair value. We use hand-collected data taken from the financial reports. This study employs a panel regression model to test the ability of other comprehensive income and its disclosure to predict firms’ …
Feedback’S Effect On Budgetary Slack And Self-Efficacy As Moderation Variable, Aryani Intan Endah Rahmawati, Supriyadi ,
Feedback’S Effect On Budgetary Slack And Self-Efficacy As Moderation Variable, Aryani Intan Endah Rahmawati, Supriyadi ,
Jurnal Akuntansi dan Keuangan Indonesia
This study aimed to examine the effect of positive and negative feedback on budgetary slack and the interaction between feedback and self-efficacy on budgetary slack under a condition of information asymmetry. Preliminary researches have tested various ways of mitigating budgetary slack practices, which did not separate the effects of positive and negative feedback. This study hypothesized that positive feedback minimizes the potential for budgetary slack under conditions of information asymmetry—and vice versa. Additionally, high self-efficacy reinforces positive feedback in reducing budgetary slack under conditions of information asymmetry—and vice versa. By employing experimental data, this study documented the results that positive …
Foreign Institutional Shareholders And Corporate Payout Policy, Rahmat Setiawan, Nova Christiana, Sanju Kumar Singh
Foreign Institutional Shareholders And Corporate Payout Policy, Rahmat Setiawan, Nova Christiana, Sanju Kumar Singh
Jurnal Akuntansi dan Keuangan Indonesia
This study examines the effect of foreign institutional shareholders (FIS) on corporate payout policy. The study employs 97 Indonesian manufacturing firms listed on the Indonesia Stock Exchange period 2011-2015. Multivariate Tobit and Logit are employed to estimate the model. The result confirms the bird in the hand theory that FISs need assurance of their investments in the emerging market. FIS has a monitoring role over the firms since they have the ability to detect the firm’s quality and the agency problem within. The result confirms that the presence of the FIS in the firm has a positive and significant effect …
Relationship Between Foreign Direct Investment And Stock Market Development In A Small Southern Africa Economy, Duduzile Ngobe, Kalu O. Emenike
Relationship Between Foreign Direct Investment And Stock Market Development In A Small Southern Africa Economy, Duduzile Ngobe, Kalu O. Emenike
Jurnal Akuntansi dan Keuangan Indonesia
This paper investigates the relationship between foreign direct investment and stock market development in a small southern African economy. Specifically, the paper analyses long-run, short-run and causal relationships between foreign direct investment and stock market development in Eswatini for the 1990 to 2018 periods. Results of preliminary analyses of the variable show existence of positive skewness, fat-tailed, non-normal distribution, and I(1) order of integration for the foreign direct investment and stock market return series. Estimates from the ARDL model indicate evidence of a positive and statistically insignificant long-run relationship between foreign direct investment and stock market development in the kingdom …
The Obstacle Factors Of Musharakah And Mudharabah Application In Pakistan, Muhammad Arsalan Khan, Dodik Siswantoro, Abid Ur Rahman
The Obstacle Factors Of Musharakah And Mudharabah Application In Pakistan, Muhammad Arsalan Khan, Dodik Siswantoro, Abid Ur Rahman
Jurnal Akuntansi dan Keuangan Indonesia
Islamic Banking is based on the Islamic financial system. It is a banking system whose fundamental rules and regulations are established on Shariah laws i.e., Islamic jurisprudence originated from the Quran and Sunnah of the Prophet Muhammad peace be upon him. Its functions must comply with Shariah rules and must not violate any Shariah principle. The Islamic finance system is based on Profit-loss sharing financing namely, Musharakah and Mudharabah but there are numerous issues and challenges faced by Islamic bank during the implementation of Musharakah and Mudharabah financing contracts. The various paper has been revealed some of the internal and …
Accounting Information In The Fama And French Three-Factors Model, Rianty Nikita Lotazia Pondaag, Erni Ekawati
Accounting Information In The Fama And French Three-Factors Model, Rianty Nikita Lotazia Pondaag, Erni Ekawati
Jurnal Akuntansi dan Keuangan Indonesia
The purpose of this study is to reexamine the ability of the Fama-French Three Risk Factor Model to explain stock portfolio returns in countries with different economic levels, as well as examine the effect of accounting information derived from book-to-market on stock portfolio returns. The sample used was a manufacturing company on the Indonesia Stock Exchange and the Tokyo Stock Exchange from 2013-2018. The results show that the three risk factors of the Fama-French model apply consistently to explain the variation in stock portfolio returns in developed markets. For the portfolio of shares in the emerging market, model Fama-French does …
Analisis Pengaruh Penerapan Kebijakan Tax Amnesty Pada Abnormal Return Saham Lq-45 Periode Tahun 2015-2019, Dellachita Rahardianne Winarto, Imo Gandakusuma
Analisis Pengaruh Penerapan Kebijakan Tax Amnesty Pada Abnormal Return Saham Lq-45 Periode Tahun 2015-2019, Dellachita Rahardianne Winarto, Imo Gandakusuma
Jurnal Manajemen dan Usahawan Indonesia
The purpose of this study was to analyze the effect of Tax Amnesty Policy on differences in abnormal return of LQ-45 shares in the period 2015 to 2019. The stock price data was secondary data downloaded from adjusted closed stock price of 30 companies listed as LQ-45 in all observation period from web. The test conducted by Paired Sample t-test to see the significance of differences in abnormal returns and average abnormal returns of shares in the observation period. The results of the test above showed no difference in abnormal returns of the stocks in the period before, during and …
Peran Mediasi Lmx Terhadap Pengaruh Organizational Climate Dan Trust Terhadap Knowledge Sharing Dalam Pengembangan Kompetensi Teknis, Karantina Marhaeni, Niken Ardiyanti
Peran Mediasi Lmx Terhadap Pengaruh Organizational Climate Dan Trust Terhadap Knowledge Sharing Dalam Pengembangan Kompetensi Teknis, Karantina Marhaeni, Niken Ardiyanti
Jurnal Manajemen dan Usahawan Indonesia
The purpose of this research is to examine the influence of organizational climate, trust and leader-member exchange (LMX) on knowledge sharing, as well as the mediating role of LMX on the impact of organizational climate and trust on knowledge sharing. The research was conducted on operators and technicians as participants in the accelerated competency development program in an oil and gas refinery business. This research was an applied analytical research using an empirical approach with a mixed – method data collection technique between quantitative using a questionnaire and qualitative using an open questionnaire. Data were collected from 419 respondents or …
Apakah Work-Life Balance Dan Komitmen Afektif Memediasi Praktik Sumber Daya Manusia Terhadap Kinerja Umk?, Putri Mega Desiana, Ramitha Janira Cindi
Apakah Work-Life Balance Dan Komitmen Afektif Memediasi Praktik Sumber Daya Manusia Terhadap Kinerja Umk?, Putri Mega Desiana, Ramitha Janira Cindi
Jurnal Manajemen dan Usahawan Indonesia
Micro and Small Enterprises (MSEs) have an integral role in Indonesian society's growth and development, especially in the economic sector. This study aims to determine the mediating role of work-life balance and affective commitment to human resource practices and its impact on the performance of MSEs. Similar to large organizations, small organizations also implement HR practices, although they are still very simple, affecting the organization's performance. So far, work-life balance and affective commitment have been widely studied in large organizations and are considered essential in improving organizational performance. However, the role of work-life balance in improving small businesses' performance has …
Pengaruh Customer Engagement Di Media Sosial Terhadap Brand Intimacy Pada Produk Fashion Lokal Indonesia, Classica Harsya Nawastha, Yeshika Alversia
Pengaruh Customer Engagement Di Media Sosial Terhadap Brand Intimacy Pada Produk Fashion Lokal Indonesia, Classica Harsya Nawastha, Yeshika Alversia
Jurnal Manajemen dan Usahawan Indonesia
The fashion industry is one of the industries that is constantly expanding and Indonesia is the ninth largest contributor globally. Domestic growth of the fashion industry is supported by the campaign to love local products. Local fashion brands utilize the social media as a channel to communicate directly with their customers to develop a strong customer engagement. Therefore, it is important to know which factors influenced customer engagement, such as advice seeking, self image expression, and fashion involvement. Moreover, customer engagement also plays a role in the formation of brand intimacy. This study develops customer engagement as a second-order construct …
Apakah Social Influence Mempengaruhi Intensi Meminjam Melalui Peer To Peer Lending, Melia Agustina, Zuliani Dalimunthe
Apakah Social Influence Mempengaruhi Intensi Meminjam Melalui Peer To Peer Lending, Melia Agustina, Zuliani Dalimunthe
Jurnal Manajemen dan Usahawan Indonesia
This study aims to analyse the relationship between social influence and intention to borrow through peer to peer (P2P) lending platforms by including the factor of trust in platform as a moderating variable. P2P lending is a form of financial technology that facilitates transactions between borrowers (borrowers) and lenders (lenders) online. According to the technology acceptance model, one of the components that can influence a person to adopt new technology is social influence, how- ever, whether social influence is related to a person's intention to borrow through P2P lending platforms, especially in Indonesia, has not been widely discussed. This study …
Anti-Corruption Disclosure And Earnings Management: A Case In Indonesian Capital Market, Putri Dwi Aprilia Nur Khasanah, Indra Wijaya Kusuma
Anti-Corruption Disclosure And Earnings Management: A Case In Indonesian Capital Market, Putri Dwi Aprilia Nur Khasanah, Indra Wijaya Kusuma
Jurnal Akuntansi dan Keuangan Indonesia
This study investigates the relationship between anti-corruption disclosure and earnings management. Firms that disclose anti-corruption are related to the lower earnings management. The sample consists of 207 firm-year observation from 2016-2018. The data are hand-collected for the anti-corruption disclosure and the rest of the firm’s data are obtained from the Osiris database. Our result indicate a significant negative relationship between anti-corruption disclosure and earnings management. The relationship is more pronounce for the profitable and smaller firms. The high level of anti-corruption disclosure reported by the company can reduce earnings management actions in the company and show awareness, ability, skill, actualization …
The Effect Of Concentrated Ownership On Bank Profitability In Indonesia, Michelle Priscilla Amanda, Serafina Lam, Rinaningsih ., Yang Elvi Adelina
The Effect Of Concentrated Ownership On Bank Profitability In Indonesia, Michelle Priscilla Amanda, Serafina Lam, Rinaningsih ., Yang Elvi Adelina
Jurnal Akuntansi dan Keuangan Indonesia
This paper examines the association between concentrated ownership and the profitability of banks in Indonesia during the period from 2012 to 2018 with a total sample of 93 banks or 651 observations. This study applies the Random Effect regression method, and reveals a non-significant association between concentrated ownership and bank profitability as measured by ROA and ROE. It indicates that a majority of shareholders tend to use their power to exploit minority shareholders, which can also strengthen the monitoring effect. However, the regression also indicates that there is a significant non-linear relationship between concentrated ownership and profitability when measured by …
Does The Recently Implemented Regulation On Country-By-Country Reporting Deter Tax Avoidance?, Nala Kurniawan, Anggari Dwi Saputra
Does The Recently Implemented Regulation On Country-By-Country Reporting Deter Tax Avoidance?, Nala Kurniawan, Anggari Dwi Saputra
Jurnal Akuntansi dan Keuangan Indonesia
To adhere with Base Erosion and Profit Shifting (BEPS) Action 13, Indonesia enacted regulations concerning Transfer Pricing Documentation and Country-by-Country Reporting (CbCR) to address the issue of tax avoidance. Those regulations introduced the requirement of CbCR in Indonesia, where Multinational Enterprises (MNEs) operating in Indonesia are required to provide tax authorities with geographic breakdown of their profitability, tax payments, and activities wherever they operate. Using the newly implemented CbCR in Indonesia as a treatment for private disclosure requirement, this study examines the effect of CbCR on MNEs tax avoidance. Employing EUR 750 million consolidated revenue threshold for disclosure and utilizing …
Retensi Karyawan Pada Usaha Kecil: Studi Eksploratori Pada Klaster Usaha Kecil Menengah (Ukm) Pengolahan Logam Di Kebasen, Tegal, Fanny Martdianty
Retensi Karyawan Pada Usaha Kecil: Studi Eksploratori Pada Klaster Usaha Kecil Menengah (Ukm) Pengolahan Logam Di Kebasen, Tegal, Fanny Martdianty
Jurnal Manajemen dan Usahawan Indonesia
This study aims to determine the factors that influence voluntary turnover and how owners/ man- agers in SMEs conduct retention on their employees because the studies related to HR management in SMEs are still relatively few. Data was collected through semi-structured interviews with five own- ers /SME managers and 19 employees from five metal processing SMEs in Kebasen, Tegal. From the results, some findings based on employee information revealed that the reasons for employees leaving were mainly related to compensation issues and the intention to open a similar business. Whereas from the owner/ manager’s perspective, the reason employees leaving are: …
Analisis Pengaruh Struktur Kepemilikan Keluarga Terhadap Kinerja Perusahaan: Studi Empiris Pada Perusahaan Non Keuangan Terdaftar Di Bursa Efek Indonesia Periode 2009-2014, Eva Septiana, Zuliani Dalimunthe, Wasilah Wasilah
Analisis Pengaruh Struktur Kepemilikan Keluarga Terhadap Kinerja Perusahaan: Studi Empiris Pada Perusahaan Non Keuangan Terdaftar Di Bursa Efek Indonesia Periode 2009-2014, Eva Septiana, Zuliani Dalimunthe, Wasilah Wasilah
Jurnal Manajemen dan Usahawan Indonesia
The study aims to analyse how the ownership structure of a family company affects the company’s performance. The company’s performance was measured using Tobin’s Q to see how the market re- sponds to strategies and policies taken by the family company. The study took samples of 147 family companies listed on the Indonesia Stock Exchange during 2009-2014. The results showed that the family company had significantly lower performance compared to non-family companies, but the relationship between ownership by the family is a quadratic in which there is a direction reversal at the 76% ownership rate. The study also found that …
Analisis Faktor-Faktor Produktivitas Usaha Tambak Udang L.Vannamei: Studi Kasus Pada Desa Bumi Pratama Mandira, Kecamatan Sungai Menang, Sumatera Selatan, Raka Respati Priyambodo, Rizky Luxianto
Analisis Faktor-Faktor Produktivitas Usaha Tambak Udang L.Vannamei: Studi Kasus Pada Desa Bumi Pratama Mandira, Kecamatan Sungai Menang, Sumatera Selatan, Raka Respati Priyambodo, Rizky Luxianto
Jurnal Manajemen dan Usahawan Indonesia
The large economic potential of Indonesian aquaculture industry, especially in L.vannamei species, shows how vital it is to decide the correct aquaculture methods to maximize productivity. Bumi Pratama Mandira Village in Sungai Menang Region, South Sumatra is an area whose main economic activity comes from shrimp farming activity and mostly cultivating L.vannamei. The village located in one of the most remote regions in South Sumatra, limiting farmer access and present them with unique conditions for shrimp farming. This uniqueness raising the urgency to select the correct methods to sustain the entire village economic conditions. This study will evaluate three cultivation …
Analisis Faktor Risiko Pada Saham Perbankan Asean – 4 Periode 2006 – 2015 Dengan Pendekatan Fama And French Three Factor Model Dan Intertemporal Capital Asset Pricing Model, Lita Tiami Adela, Zaafri Ananto Husodo
Analisis Faktor Risiko Pada Saham Perbankan Asean – 4 Periode 2006 – 2015 Dengan Pendekatan Fama And French Three Factor Model Dan Intertemporal Capital Asset Pricing Model, Lita Tiami Adela, Zaafri Ananto Husodo
Jurnal Manajemen dan Usahawan Indonesia
This research aims to determine the effect of market, size, and value on Fama and French Three Factor Model toward portofolio excess return using value weighted and equally weighted method on ASEAN – 4 banking stock. This research also determine the effect of market factor and term struc- tured factor on Intertemporal Capital Asset Pricing Model on ASEAN – 4 banking stock. The result shows only market factor that has significant effect towards banking stock portofolio excess return on Fama and French Three Factor Model, using both value weighted dan equally weighted. The term- structure factor on Intertemporal Capital Asset …
What Explains Students’ Intentions To Pursue Public Accountants As A Career?, Danar Sutopo Sidig, Andar Ramona Sinaga
What Explains Students’ Intentions To Pursue Public Accountants As A Career?, Danar Sutopo Sidig, Andar Ramona Sinaga
Jurnal Akuntansi dan Keuangan Indonesia
Public accountants play crucial roles in creating trustworthy information for economic development. Ironically, many parts of the world, including Indonesia, experience a shortage of Public Accountants despite the abundant number of accounting students. This study, built on the Theory of Planned Behaviour, aims to examine factors that explain students’ intentions to pursue public accountants as a career. To answer the question, this study uses questionnaires distributed to 115 accounting students from across Indonesia participating in CPA Days 2019. Utilising Structural Equation Modelling (SEM) technique to analyse their responses, this study has shown that students’ intentions are significantly affected by their …
Ceo Overconfidence, Esg Disclosure, And Firm Risk, Kurnia Indah Sumunar, Chaerul D. Djakman
Ceo Overconfidence, Esg Disclosure, And Firm Risk, Kurnia Indah Sumunar, Chaerul D. Djakman
Jurnal Akuntansi dan Keuangan Indonesia
Environmental, Social, and Governance (ESG) has increasingly attracted the attention of firms and stakeholders. The purpose of this study is to examine whether the mediating role of ESG disclosure has a negative effect on CEO overconfidence and firm risk, especially based on investors' perspectives. Many studies on ESG disclosure were conducted in Europe and America. Most ESG disclosures are measured using manual checklist based on annual reports or firm websites. By using panel dataset of 225 manufacturing firms in Indonesia, Malaysia, the Philippines, Singapore and Thailand from 2012-2016 obtained from Thomson Reuters’ ESG score, the research shows that CEO overconfidence …
Pengaruh Aktivitas Social Media Marketing Terhadap Brand Trust, Brand Equity, Dan Brand Loyalty Pada Platform Social Media Instagram, Alfian Dally Irawan, Aswin Hadisumarto
Pengaruh Aktivitas Social Media Marketing Terhadap Brand Trust, Brand Equity, Dan Brand Loyalty Pada Platform Social Media Instagram, Alfian Dally Irawan, Aswin Hadisumarto
Jurnal Manajemen dan Usahawan Indonesia
This study aims to determine the effect of social media marketing activities as seen from the dimen- sions of entertainment, interaction, trendiness, customization, and word-of-mouth, on brand trust, brand equity and brand loyalty conducted by Instagram social media. The study uses the Structural Equation Modeling (SEM) method with a sample of 617 respondents who are Indonesian residents ranging in age from 17 to 35 years and have used Instagram social media for a minimum of six months. The results showed that social media marketing activities viewed based on entertainment, interaction, trendiness, customization, and word-of-mouth had a positive effect on brand …
Internal Control Practices Of Mosques In Java, Indonesia, Nining Islamiyah, Siti Alawiah Siraj, Ahmad Zamri Osman
Internal Control Practices Of Mosques In Java, Indonesia, Nining Islamiyah, Siti Alawiah Siraj, Ahmad Zamri Osman
Jurnal Akuntansi dan Keuangan Indonesia
Internal controls are necessary tools to help organizations attain their organizational goals. Lack of these controls in any type of organizations could lead to fraudulent activities, which consequently may hamper the achievement of organizational goals. This study aims to investigate the internal control practices in two Indonesian mosques; Mosque A and Mosque B. The study employed the Committee of Sponsoring Organization (COSO 2013) framework of internal controls to frame the investigation of internal control practices in these two mosques. Data collection was undertaken through interviews and reviews of relevant documents. The findings revealed that the two selected mosques, Mosque A …