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The The Mediation Effect of Market Performance on the Effect of Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, and Institutional Ownership on Tax Aggressiveness
No full textThis study aims to analyze the mediating effect of Market Performance on the influence of Capital Intensity Ratio, Inventory Intensity Ratio, and Ownership Structure on Tax Aggressiveness Study on Manufacturing Companies Listed on the Indonesia Stock Exchange (ISE) for the period 2015-2019. The population used in this study is all companies listed on the ISE, and the sample used in this study is manufacturing companies listed on the ISE from 2015 to 2019. The testing method used in this study is Path Analysis. Based on the results of the tests carried out using SPSS, the results show that there is an effect of Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, and Institutional Ownership on Tax Aggressiveness mediated by Market Performance, but overall the magnitude of the direct influence test of Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, and Institutional Ownership on Tax Aggressiveness is greater than if using the Market Performance variable as a mediating variable
The Effect of The Internal Control System, Leadership Style, Organizational Culture, Organizational Commitment, and Good Government Governance on The Performance of The Local Government (Survey on All SKPD in Magelang Regency)
Full text linkThis research aims to test and prove the effectiveness of the principle of the internal control system, leadership style, organizational culture, organizational commitment, and good government governance on the performance of the local government of Magelang Regency. As for the problem in this research, the work program in the regional work unit in Magelang Regency is very low and not efficient. This study used a survey to collect the data. The object of this research is the Regional Work Unit (SKPD) of Magelang Regency. The sample of this study is all SKPD in Magelang Regency, with a total of 20 SKPD. The analytical tool used in this research is regression analysis. This study found that the internal control system, leadership style, organizational culture, organizational commitment, and good government governance positively affect the performance of local governments
Determination of Sustainable Financial Index: BUKU 4 Period 2016 – 2019
Full text linkSustainable finance is one of the instruments that can be used to achieve sustainable development goals. Practices of sustainable finance are regulated in the Financial Services Authority Regulation No. 51 / POJK.03 / 2017 (“POJK 51”), where one of the requirements in its implementation is to publish a Sustainability Report annually. However, before being obliged to release a Sustainability Report, banks, particularly BUKU 4, had published the report. Seeing that the Sustainability Report has been prepared before reporting requirements, these banks are running a sustainable business. To measure the level of sustainability of a bank, we build a Sustainable Financial Index. The Sustainable Financial Index is compiled based on 42 indicators built on sustainable finance’s eight principles. Using Bank Mandiri, BCA, BNI, BRI, and Bank CIMB as the observed bank, the results show that the Sustainable Financial Index for each bank has increased from year to year. The increment indicates that the practice of sustainable finance is running well in BUKU 4. Besides, each bank has different characteristics; thus, the principles that stand out in implementing sustainable finance differ from one bank to another. However, the index has several limitations, so that further index development is required.Keywords: BUKU 4, Sustainable Financial Index, POJK 51, Sustainability Repor
Traditional and Modern Analysis Performance Indicators: Evidence from New York Stock Exchange
Full text linkAssessment of company performance can be done using traditional and modern techniques. Each test carried out has the advantages and disadvantages of the order if applied to companies listed on major stock exchanges. This study aims to determine the traditional and modern analysis of stock performance indicators on the New York Stock Exchange. The company index used was the Dow Jones index. Company performance was measured using two indicators, namely modern performance indicators reflected in Economic Value Added (EVA) and traditional performance indicators reflected in Return on Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), and Dividend Per Share (DPS). This research was conducted employing purposive sampling on 29 companies indexed by Dow Jones during the 2015-2018 period. The data analysis techniques used were descriptive statistics, classical assumption test, and multiple regression analysis. The results of hypothesis testing in this study show that partially modern performance indicator, namely Economic Value Added (EVA), has an insignificant and negative effect on Stock Return. Meanwhile, traditional performance indicators, namely Return on Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), and Dividend Per Share (DPS) have a significant and positive effect on Stock Return. The results of simultaneous hypothesis testing show that Economic Value Added (EVA), Return on Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), and Dividend Per Share (DPS) have a significant and positive effect on Stock Return.Keywords: Economic Value Added (EVA), Return on Asset (ROA), Return on Equity (ROE), Earning Per Share (EPS), and Dividend Per Share (DPS), Stock Return
Analysis of PER, DER, and ROA on the Textile Companies’ Performance Listed on Indonesian Stock Exchange
Full text linkSecurities trading is a way to attract public funds in this case investors to develop an economy where the fund is the capital that the company needs to expand its business. The purpose of this study is to find out how much influence price earning ratio, debt to equity ratio, and return on assets, together and partially significant on the share price of textile industry subsectors for the period 2005-2012. The study used classic assumption tests (normality tests, multicolinete tests, autocorroration tests, heteroskedasity tests), regression tests (F and t tests). The samples used were textile industry subsectors on the Indonesia Stock Exchange from 2005 to 2012. Variables used price earning ratio, debt to equity ratio, and ratio on asset as independent variables and share prices as dependent variables. The results of this study mention that price earning ratio, debt to equity ratio, and return on assets are influential together and partially significant to the share price of textile industry subsectors on the Indonesia Stock Exchange in 2005-2012.Keywords: Price Earning Ratio (PER), Return on Asset (ROA), Debt to Equity Ratio (DER
Reducing Spare Part Inventory Cost with Shortage Elimination through Probabilistic Economic Order Quantity
Full text linkCompany Z had an inventory of fast moving spare parts where the demand pattern for these spare parts fluctuated every month and there were several months in which the demand was zero. In addition, company Z did not have a safety stock for these spare parts, so the risk of shortage for these spare parts was quite high. This study aimed to reduce fast moving spare part inventory costs and prevent the risk of shortage by determining the optimal order quantity and re-ordering time. The inventory control model used to determine the optimal order quantity was the Probabilistic Economic Order Quantity (Probabilistic EOQ). This model is appropriate to use in conditions of unstable demand and it requires the calculation of safety stock to prevent shortage. Research data in the form of data on demand, lead time, purchasing cost, ordering cost, carrying cost, and shortage cost were collected through company documents. The data that had been collected was then processed using an excel spreadsheet. Demand forecasting for the next 12 months was carried out using the Croston method. Forecasting results were used as input in calculating the optimal order quantity on Probabilistic EOQ. Furthermore, data processing was run by calculating the safety stock and reorder point. The total inventory cost with Probabilistic EOQ was calculated and compared with the company’s total inventory cost to determine whether Probabilistic EOQ is able to create inventory cost reduction. The results showed that Probabilistic EOQ enabled the company to reduce its inventory cost up to 57.85%
The Role of Financial Ratios on the Financial Distress Prediction
Full text linkPredictions of financial distress has a central role for the company's going concern aspects. This research aims to empirically prove the role of profitability, leverage and liquidity in financial distress. The research population comprised all companies incorporated in the agricultural sector as well as basic industry and chemical sectors. The research sample obtained as many as 380 observations through the purposive sampling method. This study uses logistic regression analysis. This study provides evidence of significant role between profitability and liquidity on financial distress condition in the agricultural sector as well as the basic industry and chemical sectors. In the basic industry and chemical sectors, leverage has a significant role on financial distress condition
The Effect of Brand Image, Brand Personality and Brand Awareness on Purchase Intention of Local Fashion Brand “This Is April”
Full text linkThe fashion industry is one of the sectors in the creative economy. In 2019, the Indonesian Ministry of Industry revealed that the clothing industry recorded the largest export value. Therefore, business activists are competing to create local fashion brands and take steps to create purchase intention. This study aims to determine the impact of brand image, brand personality, and brand awareness on purchase intention Local Fashion Brand “This Is April” in Malang City. This is explanatory research type with a quantitative approach. The samples are 160 respondents. The sampling method is non-probability sampling with purposive sampling technique. The data collection method is questionnaire distributed online. This study used multiple linear regression analysis methods using IBM SPSS software. This study findings show that brand personality and brand awareness have a significant effect on purchase intention. Meanwhile, brand image has no effect on purchase intention. This study suggested that the company should maintain and increasing brand personality and brand awareness by, among others, following the fashion trends, project endorsement and collaboration with influencers to creat purchase intention. Keywords: Brand Image, Brand Persoanlity, Brand Awareness, Purchase Intentio
Supply Chain Performance of SMEs: The Role of Triple-A Strategy
Full text linkAgility, adaptability, and alignment (henceforth referred as triple-A) are supply chain strategy that supports sustainable competitive advantage. The previous studies found that triple-A is a principle to achieve the superior supply chain performance. However, a study that investigate the triple-A of SME, especially in culinary industry is still limited. This study aims to investigate the effect of triple-A towards SME supply chain performance in culinary industry. Using convenience sampling technique, 98 SMEs were involved in this study. The results of the multiple regression analysis show that the triple-A supply chain strategy has a significant effect on supply chain performance. This finding explain that SME supply chain performance are affected by their ability in managing supply chain strategy that categorized as agility, adaptability, and alignment. This finding give an empirically supports that agility, adaptability, and alignment are antecedent variables of SME supply chain performance.Keywords: Triple-A, agility, adaptability, alignment, supply chain, performance
Analyzing the Impact of Service Quality on Satisfaction in E-Banking Services- An Empirical Study
Full text linkCustomer satisfaction is now taking as a core issue in all the service oriented sectors and especially, banking institutions have considered this as a base point due to heavy competition and proffering higher services through digital and electronic mode. Even though they have offered better service, satisfaction level towards these E-banking services among the customers is not dynamic because of not having adequate knowledge among them in using these services which clearly reflected the under usage of customer knowledge management by the banking authorities. Taking into consideration, this study focusing the effect of E-Banking Services on customer satisfaction particularly in Public sector Banks of India through 667 customers selected through simple random sampling technique by getting the opinion through self administered questionnaire. Tools like Confirmatory Factor Analysis (CFA), Percentage Analysis, Karl Pearson’s Correlation, Multiple Regression Analysis, Comparing mean test were carried out and the result revealed that there existed a positive association between the factors under E-Banking Services and demographic variables too with the Customer Satisfaction and all factors were highlighted as a forecaster for Satisfaction