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The Effect of Strategy, Information Asymmetry, and Incentive Scheme on Budgetary Slack in Family Business Company
Get PDFResearch aims: This research focuses on testing the influence of implementing strategies by the company, the influence of information asymmetry that occurs between parties in the organization, and the incentive system applied in the organization to its employees.
Design/Methodology/Approach: Computerized experimental research was conducted using a 2x2x2 mixed-subject research design, where there were two between-subject variables and one within-subject variable. Participants in this research were employees of family business companies involved in preparing the company budget. This test used the ANOVA analysis tool with Repeated Measurement.
Research findings: This research provides results that the information asymmetry variable had a positive effect on the emergence of budgetary slack, while the variables of strategy, incentive scheme, and the interaction of each variable have not proven to influence the emergence of budgetary slack.
Theoretical contribution/Originality: The experimental findings support the agency problem that arises from information asymmetry.
Practitioner/Policy implication: By using practitioners conditioned in specific budgeting situations in experimental budget studies, this research provides practical implications for budgeting problems in business practice. In particular, it provides an overview of the factors that can influence budget gaps, and in this case, a business can condition its efforts in taking advantage of conditions to create the right budget. Apart from that, this research will be able to provide an overview of what treatments can encourage motivation and increase opportunities for the tendency to create budget slack.
Research limitation/Implication: This study was limited to certain company sectors, and there is the possibility of a gap in understanding and interpreting the experimental scenario
Influence of Financial Report Quality, Audit Quality, and Environmental, Social, and Governance on Investment Efficiency
Get PDFResearch was conducted to identify and analyze the impact of financial report quality, audit quality, and Environmental, Social, and Governance (ESG) on investment efficiency with company size, leverage, and industry type as control variables. The data in this research are quantitative data obtained secondarily from the annual reports of non-financial companies listed on the IDX for the 2020-2022 period and ESG scores published by Bloomberg
Terminal. The data were analyzed with multiple linear regression models and processed using SPSS software version 23. The findings of this research are that financial report quality and
audit quality have a significant and positive impact on investment efficiency, while ESG has no impact on investment efficiency. These findings are expected to provide additional
knowledge and empirical evidence related to factors that have an impact on investment efficiency and provide knowledge for companies and investors in order to make the right decisions regarding efficient investment. This research has limitations, namely using ESG scores from Bloomberg where the data obtained is the final result so that the value of its various
aspects, namely environmental, social, and governance, is unknown. This means that it is not known specifically what aspects of the company are good. This research does not classify investment efficiency into overinvestment, underinvestment, and efficient conditions
Laporan Praktek Kerja Profesi Apoteker di Apotek Tiga Lima Ruko Urangagung Square UA-17 Sidoarjo 16 April - 18 Mei 2024
Get PDFLaporan Praktek Kerja Profesi Apoteker di Puskesmas Banyu Urip Jl. Banyu Urip Kidul No. 8, Banyu Urip, Surabaya periode 5 Agustus - 30 Agustus 2024
Get PDFLaporan Praktek Kerja Profesi Apoteker di Puskesmas Balas Klumprik, Jl. Balas Klumprik, Wiyung, Surabaya, 4 November 2024-29 November 2024
Get PDFLaporan praktik kerja profesi apoteker di Apotek Nifarma Jl. Raya Buncitan No. 160 Kabupaten Sidoarjo, Jawa Timur 16 April - 18 Mei 2024
Get PDFUji mutu krim anti aging ekstrak krokot (Portulaca grandiflora) varietas bunga magenta
Get PDFOne way to prevent premature aging due to UV rays is using unscreen cream with antioxidant compounds to absorb UV radiation. One of the creams formulated and made is a sunscreen cream with magenta purslane extract content that has been tested to absorb UV rays. The purpose of this study was to determine the quality test of the sunscreen cream preparation that was made and it had met the specified requirements. The stages of the research method were the manufacture of 2.5% and 5% purslane extract sunscreen preparations and the quality test of the cream preparation which included physical tests, pH, spreadability, adhesion, and viscosity of the cream preparation. The results of this study obtained for 2.5% extract sunscreen cream only meet the requirements for a good cream preparation in the viscosity test, while 5% extract sunscreen cream has test values that meet the requirements for a good cream preparation in the viscosity and adhesion tests
Perspectives from public relations :Media relations in an evolving media landscape
Get PDFThe purpose of this research is to describe how Public Relations professionnals understands journalists and the media industry works to provide the information to maximise company publications in the media. This research was conducted with in-depth interviews with Public Relations professionals from different companies. Mediating The Media Model will help PR professionals understand the important factors in establishing media relations and media coverage, especially when social media and mainstream media intersect. Media relations extend beyond establishing communication with journalists. Media relations is a complex activity; by considering the media works, and the publication strategy that must be given to get news coverage. Especially with the development of digital technology, it provides a new space for Public Relations to carry out media relations. This research found that news values are the primary consideration in providing information subsidies to the media. Although company advertisers are considered as the primary determinant of newsrooms loading company news, the development of digital media has changed how Public Relations defines the meaning of media in media relations. Media is no longer limited to mainstream media, but also personal channels like in the case of influencers. Some mainstream media are also starting to be abandoned, particularly the radio and online news is becoming the first choice. Public Relations realizes several factors that influence their company's media coverage.
Keywords: Media Relations, Journalist, Mediating The Media, Digital, Information Subsidie
Strategi komunikasi cosplayer membangun fans pada media sosial Instagram
Get PDFSebagai cosplayer banyak sekali rintangan yang dihadapi terutama dalam mengembangkan sosial media yang mereka punya. cosplayer baru belum memiliki pengalaman yang cukup dan belum bisa menentukan personal branding yan gcosplayer miliki masing-masing. Penelitian ini bertujuan untuk mengetahui strategi komunikasi cosplayer membangun fans pada media sosial Instagram.Metode yang digunakan untuk penelitian ini adalah studi kasus dengan Teknik penelitian wawancara dan dokumentasi. Strategi yang ditemukan cukup unik dimana seorang cosplayer harus memiliki personal branding terlebih dahulu. Ditambah dengan adanya pengalaman untuk menambah ilmu. Setelah memiliki personal branding dan pengalaman, strategi komunikasi bisa dilaksanakan sebagai contohnya melakukan insteraksi dengan para fans lewat feed, direct massage, story, dll. Selain itu, strategi komunikasi yang dilakukan oleh cosplayer dalam membangun adalah melakukan interaksi langsung dengan para fans yang mereka miliki di media sosial