Academic Journal @ Perbanas Business School Surabaya - Indonesia
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Supervisory Function and Corporate Tax Policy: Gender Analysis
Full text linkThis study analyses the role of independent commissioners and audit committees in carrying out their supervisory functions on corporate tax policies taken by internal management, gender analysis on independent commissioners and audit committees is unique to this study where different behaviors of men and women have different impacts on independent commissioners and audit committees in carrying out their supervisory functions. A total of 570-panel data from 2015 to 2021 financial statements of manufacturing companies on the Indonesia Stock Exchange were analyzed, this study found that multi-gender audit committees have a role in encouraging management to comply with tax regulations in the policies taken, as well as female audit committees and male independent commissioners separately. These results provide input for investors who are concerned about entity tax information to choose entities with criteria according to the findings of this study, namely entities that have multi-gender audit committees, entities that have female audit committees only, or entities that have independent commissioners only because the supervisory function carried out is optimal in encouraging tax-compliant entities and entities avoid the risk of tax penalties in the future
The unfavorable effect of ceo narcissism: The role of the audit committee:
Full text linkNarcissism is often considered a behavioral disorder that has negative im-pacts, especially for top management. The audit committee, as part of the governance system, plays a major role in suppressing such negative behav-ior. The purpose of this study is to examine the role of the audit committee in suppressing the negative impacts of CEO narcissism. This quantitative research uses secondary data obtained from the websites of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 – 2020, consisting of 266 companies. Sampling is conducted using purpos-ive sampling method. The operational variables used in this study are CEO narcissism, audit committee, and tax avoidance. The results of this study show that CEO narcissism has a negative and significant effect on effective tax rate (ETR). In addition, the results of this study also show that the audit committee (AC) is unable to influence management decisions in car-rying out tax avoidance. The agency theory is unable to explain how the audit committee positions itself in narrowing asymmetry of information between agents and principals. On the other hand, institutional theory can explain the inability of the audit committee in carrying out its monitoring function. According to institutional theory, the existence of an audit committee in the company is merely a formality
Analisis pengaruh bauran pemasaran dan citra merek terhadap keputusan memilih sekolah dengan word of mouth sebagai variabel intervening
No full textThe increasing public need for quality Islamic Education creates a competitive climate fot private educational institutions, thereby encouraging research in the field of education marketing. This research aims to analyze the influencs of the service marketing mix (product, place, people, and process), brand image, on the decision of parents/ guardians in choosing an Islamic boarding school (SMP) with word of mputh as an intervening variable. The population in this study were all parents/guardinas of TQT Madinatul Quran Junior High School Depok City. The sampe studied was 176 respondents whose children were in grades 7 to 9. The analysis technique used was descriptive analysis and SEM (structural Equation Modelling) with Lisrel version 8.80. The results of statistical test show that the relationship between marketing mic and brand image directly influences word of mouth. Other results show a direct relationship that influences the decision to choose a school, namely the brand image and word of mouth varibles. Brand image through word of mouth has a significant influence on the decision to choose school. Marketing mix variables do not have an influence either directly or through word of mouth on the decision to choose school
ESG Performance during Financial Performance and Reporting Quality Shortfalls: Proving Signaling Theory in Indonesia
Full text linkThis study aims to examine the inverse relationship between financial performance shortfalls and corporate ESG performance to determine whether companies exploit biases that can be created by using corporate ESG performance as a signaling mechanism. The sample of this study consists of companies listed on the Indonesia Stock Exchange from 2000 to 2023. The final sample includes 450 company-year observations. The results of this study indicate that there is a negative correlation between the decline in short-term financial performance and the company\u27s ESG performance. In addition, corporate stakeholders in developing countries, such as Indonesia, still lack confidence and trust in company’s environmental, social, and governance (ESG) strategies, which contributes to the less effective performance of ESG as a signaling mechanism for companies in Indonesia. In addition to contributing to investor decision-making processes focused on issues related to corporate environmental and social sustainability, the results of this study are also expected to help investors and regulators understand environmental, social, and governance (ESG) activity patterns when companies face financial performance shortfalls. Finally, this study provides theoretical validation of signaling theory in the context of developing countries, specifically Indonesia.
Pengaruh kualitas layanan, kepercayaan, kepuasan nasabah, terhadap loyalitas nasabah Bank Mandiri di Surabaya
No full textThis study analyses the effect of service quality, trust, and customer satisfaction on Bank Mandiri customer loyalty in Surabaya City. The main objective is to identify the challenges of meeting increasing customer expectations, and several incidents affect customer trust in banks, such as data breaches and unsatisfactory service. This research uses a quantitative method with a descriptive approach, with data obtained through a survey of 363 respondents and analyzed using SmartPLS 3.0. The results showed that service quality significantly impacts customer trust, satisfaction, and loyalty, with trust and satisfaction also increasing customer loyalty. The results of this study highlight the importance of implementing high-quality services that include tangible, reliability, responsiveness, empathy, and assurance elements. The implications of this study suggest that Bank Mandiri needs to provide training to employees to improve the quality of interactions as well as create more innovative customer loyalty programs and ensure the security of customer data by developing a high-tech security system. These efforts are critical to maintaining customer trust and fostering a stronger long-term relationship between Bank Mandiri and its customers
Dampak pengalaman karyawan terhadap intensi turnover melalui keterikatan dan kepuasan kerja karyawan
No full textThe study aims to test and analyze the significance of the effect of employee experience on turnover intention, the effect of employee experience on employee engagement, the effect of employee engagement on employee job satisfaction, and the effect of job satisfaction on employee turnover intention as well as the mediating role of job satisfaction and job attachment on the effect of employee experience on turnover intention, This research is descriptive research with a quantitative method approach. This research use an online survey method in the form of a questionnaire to collect data. The data to be collected and used is primary data with a total of 207 respondents. The test tool used in this research is WarpPLS 7.0 software and uses the Partial Lest Square Equation (PLS-SEM) method. The result show a negative and significant effect of employee experience on turnover intention, a positive and significant effect of employee experience on employee engagement, a positive and significant effect of employee engagement on job satisfaction, a positive and significant effect of job satisfaction on turnover intention, and employee engagement and job satisfaction are unable to mediate turnover intention. Companies should ensure that the work environment encourages career paths, good interpersonal relationships, and work-life balance. This is closely related to the final impact, namely turnover intention
Mempersiapkan Generasi Emas: Pengembangan Softskill Siswa SMA Muhammadiyah 2 Sidoarjo di Era Industri 5.0
Full text linkEra Revolusi Industri 5.0 menuntut generasi muda untuk tidak hanya menguasai keterampilan teknis, tetapi juga keterampilan non-teknis atau softskill seperti kemampuan komunikasi, berpikir kritis, kerja sama tim, dan personal branding. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran dan kemampuan siswa dalam mengembangkan softskill melalui pelatihan interaktif dan aplikatif. Sasaran kegiatan adalah siswa kelas XII.4 dan XII.9 SMA Muhammadiyah 2 Sidoarjo dengan total peserta 60 orang. Metode pelaksanaan mencakup empat tahapan: persiapan, pelatihan, pendampingan,dan evaluasi,. Pelatihan dilaksanakan selama dua hari dengan pendekatan experiential learning yang melibatkan ceramah interaktif, simulasi, diskusi, dan praktik penyusunan deskripsi diri bertema “Who am I?”. Hasil evaluasi menunjukkan peningkatan signifikan pada pemahaman siswa berdasarkan perbandingan nilai pretest dan posttest. Peningkatan tertinggi terlihat pada materi digital marketing dan personal branding. Kegiatan ini tidak hanya berhasil meningkatkan aspek kognitif siswa, tetapi juga memperkuat keterampilan refleksi diri, komunikasi, dan rasa percaya diri. Dengan demikian, pelatihan ini memberikan kontribusi nyata dalam mempersiapkan siswa menghadapi tantangan dunia kerja dan pendidikan tinggi di masa depan. Program pengabdian ini diharapkan dapat direplikasi di sekolah lain sebagai bentuk sinergi antara perguruan tinggi dan pendidikan menengah dalam mencetak generasi emas Indonesia
Safeguarding village funds: Strategies to prevent corruption
Full text linkThe rampant cases of village fund corruption in Malang Regency have resulted in the main purpose of village funds, which should be allocated for village development and community empowerment, not being able to run as expected. This study aims to obtain an overview and understanding related to the preparation and implementation of village fund corruption prevention strategies by the Regional Inspectorate of Malang Regency. In addition, this study also aims to analyze the causal factors for the ongoing occurrence of village fund corruption cases even though the Regional Inspectorate has prepared and implemented corruption prevention strategies. This qualitative study uses a case study approach. The results of this study indicate that there are two types of village fund corruption prevention strategies implemented by the Regional Inspectorate: ex-ante control strategy and ex-post control strategy. The imbalance in the implementation of the two strategies causes the strategies that have been implemented to not be fully able to minimize the factors that cause village fund corruption. These factors include pressure, opportunity, rationalization, integrity, capability, arrogance, and the culture in village head elections. This study is expected to provide input related to the implementation of village fund corruption prevention strategies in Malang Regency
Accounting Technical Terms in Research Articles for Accounting Education: a Genre-Based Analysis
Full text linkThe importance of technical terms in the accounting field has garnered global attention, particularly for accounting education. Mastery of these specialized terms, which are commonly found in accounting research articles (ARAs), is essential for both students and researchers in the field. This study examines ARAs to identify the specific technical terms present in the introduction sections of various sub-genres of these articles. Data was collected from international journal articles available on Google Scholar and analyzed using genre-based analysis (GBA). The researchers first examined the rhetorical moves within each article, then identified the technical terms associated with these moves, and finally drew conclusions based on their findings. The study revealed that all ARAs included the complete set of rhetorical moves recommended for research articles, each containing specific accounting technical terms. In total, 99 technical terms were identified across 10 RAs, distributed throughout the rhetorical moves. This finding is particularly relevant for novice researchers and accounting educators. It is recommended that the accounting educators consider the technical term in the curriculum for accounting education. Besides that, for further research, researchers should also undertake similar studies for a broader perspective in accounting education
Survival Analysis: The Impact of Key Factors on Financial Distress and Longevity of Real Estate Firms Listed on the Indonesia Stock Exchange
No full textThis study uses a quantitative approach to examine the factors influencing financial distress among companies in the Property Sector listed on the Indonesia Stock Exchange (IDX) from 2014 to 2023. The research focuses on four key financial ratios: Return on Equity (ROE), Current Ratio (CR), Debt to Assets Ratio (DTA), and Total Assets Turnover (TATO), with inflation included as a moderating variable. A purposive sampling method was used to select 36 companies for the study. Survival analysis was conducted using STATA software to analyzed the data. The results reveal that ROE has a significant negative effect on financial distress, indicating that higher ROE reduces the likelihood of financial distress. In contrast, CR has a significant positive effect, suggesting that a higher current ratio is associated with increased financial distress. DTA and TATO were found to have no significant impact on financial distress. Additionally, inflation was found to moderate the relationship between ROE and financial distress, worsening financial distress when ROE is poorly managed. However, inflation does not significantly affect CR, DTA, or TATO. These findings emphasize the importance of efficient financial management, particularly concerning ROE, and the role of inflation in influencing financial distress