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The Disclosure Tone, Earnings Management, and Earnings Quality: Evidence Found in Indonesia Listed Manufacturing Industry
Get PDFThis study examines the influence of earnings management (EM) and earnings quality (EQ) on the disclosure tone of the annual report. NVIVOs coding AI measures the DT through automated text analysis. The sample used is 61 of Indonesia�s listed manufacturing companies from 2017 to 2021. The balanced panel data is used and executed by weighted panel least square. The results prove that EM is essential for DT, while EQ is insignificant for DT. The higher EQ indicates the high asymmetric information from management to the stakeholders, which leads the company to disclose a more positive tone. However, the negative tone is also improving with a higher EQ. These results imply that when the company has higher EM, it tries to balance the tone of its annual report to gain stakeholders� trust. This result benefits analysts, investors, and regulators when collecting information from annual reports. Future studies can extend this framework to other types of industries since each industry has specific characteristics in giving the tone in their reports. Besides, future studies can also focus on the tone of the sustainability report or integrated report in other countries
WORK-LIFE BALANCE, EMPLOYEE ENGAGEMENT, JOB SATISFACTION, AND INDONESIAN EMPLOYEES PERFORMANCE
Get PDFThe COVID-19 pandemic has been also impacting employees work-life. This study examined the effect of work-life balance on employee performance through employee engagement and job satisfaction as intermediate variables. It was quantitative research and used a non-probability sampling method. Data was collected through a questionnaire with 210 responses, and 207 were processed using SmartPLS. The results showed that work-life balance had no significant effect on employee performance. In contrast, the intermediate variables like employee engagement and job satisfaction significantly influenced employee performance. Likewise, the indirect impact of work-life balance on employee performance through employee engagement and job satisfaction had a significant effect
Tourism Villages Branding Strategy Mojotrisno Village as the Embodiment of Sustainable Branding Concept
Get PDFThe establishment of tourist villages in Indonesia moreover with the highly awareness of sustainability concept, contributes to the cultivation of the creative economy. One of the example is Mojotrisno Village in East Java. Which is actively engaged in developing its community through the implementation of a sustainable branding strategy aimed at unlocking the full potential and improving the well-being of its residents. This study analyzed and develop a place branding strategy with a sustainable branding concept that can be applied to similar community contexts. Utilizes multimethod research, including qualitative approaches, applied research, and visual semiotics, the outcome is brand communication directives for Wisata Desa Mojotrisno using sustainable place branding concept for �Wisata Desa Mojotrisno.� Through the examination of the Mojotrisno Village case study, it becomes evident that purposeful branding initiatives have the potential to shape sustainable ecosystems, fostering continual development and resilience into the foreseeable future
Maintaining Liquidity of ASEAN-6 Banking Companies Through Management Disclosures
Get PDFMarket liquidity has an essential role in a banking company. The funding sources of the company are received through the management of market liquidity. The better the management, the higher level of its liquidity which can gain interest of the investors in stock market. There are factors that build market liquidity written as the company�s report. Among the factors, there are intellectual capital disclosure and risk management disclosure that is disclosed as intangible disclosure.
Intellectual Capital and Risk Management Disclosure have some sub-factors that is influential to the ICD and RD quality of the company. In banking companies of ASEAN-6 countries, each sub-factor affects the quality differently. The two disclosures are intangible disclosures, yet it is useful for both company and investors. The disclosure of ICD and RD disclosure is different depends on the size of the company. The two disclosures need to be put into a consideration in managing market liquidity.
This book shows the condition of banking companies in ASEAN-6 countries, such as Indonesia, Philippines, Thailand, Singapore, Malaysia, and Vietnam. There is detailed information about factors that influence the company�s market liquidity. Factors included in the description are part of ICD and RD which become the main aspect discussed in this book. Intellectual Capital and Risk Management Disclosure as intangible disclosure have essential role in market liquidity. This book describes how the two disclosure is managed to get best market liquidity. Companies with great quality of disclosures in its annual report tend to have good market liquidity. This benefit the company because it is easier for them to look for investors. Moreover, the detail disclosure also helps investors in understanding companies� condition and making decision
Entity Sentiment Analysis with the Netray Monitoring Tool in Indonesian Online News Media on the Fuel Price Hike
Get PDFIntroduction. This study aims to find the sentiment in Indonesian online news media surrounding the
government�s decision to increase fuel prices on September 3rd, 2022. Additionally, this study investigates the
discourses of situational crisis communication strategies (SCCT) around the critical entities in each positive
and negative sentiment. Method. The researchers conduct entity sentiment analysis by collecting news data,
identifying the primary entities, and analyzing the sentiment using the Netray monitoring tool. The research�ers employ critical discourse analysis to find how the media portrays the SCCT strategies surrounding the
key entities in positive and negative sentiment news. Analysis. The dominant strategies for positive sentiment
are rebuild and bolstering strategies, whereas for negative sentiment, diminish strategies prevail. Results.
At the outset, the discourses reflect the strategies positively encompassing the primary entity �price� as the
representation of government policy. The subsequent discourses depict the strategies negatively, focusing on
�Pertamina� as responsible for the policy�s operational aspects. Positive discourses for �Pertamina� are consis�tently distributed, adeptly constructing a positive image in the news. The discourses highlight the �fishermen�
as a prominent group to convey both positive and negative sentiments. Conclusions. The government and PT
Pertamina should monitor the narrative surrounding primary entities as it can enhance or harm their reputation
THE PIVOTAL ROLE OF PERFORMANCE MANAGEMENT SYSTEMS IN MEDIATING ORGANIZATIONAL AGILITY AND PERFORMANCE
Get PDFResearch Purposes. This study aims to investigate the influence of organizational agility on organizational performance in the hospitality industry.
Research Methods The data analysis technique used is Structural Equation Modeling (SEM) with SmartPLS 4 Software to analyze the relationship between variables. The sampling technique used is non-probability on 105 employees/business owners in the hotel sector with 3-5 stars in Indonesia.
Research Results and Findings. The findings show that organization agility does not possess any direct correlation with organization performance among starred hotels in Indonesia. Furthermore, positive and significant correlation from organizational agility to performance can be established through the mediatory of performance management system implementation and supportive organizational culture among the industry. The result of this study generates enticing implications towards hospitality business leaders