11 research outputs found
Factors Affecting Individual Taxpayer Compliance with Practice Self Assessment System as Intervening Variable
No full textThe purpose of this study is to obtain empirical evidence whether perceptions of corruption, fiscal services and tax sanctions affect taxpayer compliance with the practice of self assessment system as intervening variable. The research design used is quantitative with primary data. Respondents in this study are financial managers, accounting managers and tax managers of companies registered in the MM2100 Industry area amounting to 219 people. Data analysis was performed using Sequential Equation Modeling (SEM) software - Lisrel 8.70 with a tolerable error rate of 5%. The results show that the direct influence of perceptions on corruption and fiscal services on taxpayer compliance can not be proven, but the perception of tax sanctions on compliance can be proven. The direct influence of perceptions on corruption, fiscal services and tax sanctions on the practice of self assessment system can be proven. The indirect influence of perceptions on corruption, fiscal services and tax sanctions on taxpayer compliance through intervening variables ie self assessment system practice can be proven.
Research paper
Keywords: Perception, corruption, fiscal services, tax sanction and self assessment system
Reference to this paper should be made as follows: Basri, S. Y. Z. & Dwimulyani, S. (2018). Factors affecting Individual Taxpayer Compliance with Practice Self Assessment System as Intervening Variable, Journal of Entrepreneurship, Business and Economics, 6(1), 116–143
CEO characteristics, firm reputation and firm performance after merger and acquisition
No full textThis study examine the impact of Firm reputation and CEO Characteristics toward firm performance after corporate action acquisition and merger. This study also examines how CEO characteristics mediates firm reputation to maximize firm performance after acquisition. This research objectives are firm that listed in Indonesia stock exchange between 2010 till 2016 and executing corporate action mergers and acquisitions. To select the research sample, this research conducted purposive sampling. This research data analysis are using e-views program to conduct descriptive statistical test, outlier test and hypothesis test. The results of this study show that by choosing an experienced, capable and aggressive CEO can maximize firm reputation and firm performance. We also find that a capable and experienced CEO able to mediates firm reputation as resources for maximize the firm performance. These research findings will be helpful for management in maximize firm performance by using acquisition and merger as business strategy, management can set the standard requirement for firm reputation and choosing a new CEO to take charge in acquisition project as their intangible resources. The novelty of this research are provide a new insight of acquisition as how CEO characteristics effect firm performance by using firm reputation as mediating variable
Factors influencing the Islamic financial performance on sharia banking in Indonesia by Circular Causation Model
No full textThe objective of this study is to investgate some factors that influence the Islamic financial performance of Islamic bank Indonesia. The population in this research uses all Sharia Commercial Banks published by Bank Indonesia in 2011-2016. The purposive sampling technique used as the sampling method. A total of 48 annual reports have been analyzed using circular causation models The finding of this research shows that the Good Corporate Governance influence the Profit Sharing Ratio, Zakat Performance Ratio, while the Profit Sharing Ratio, Zakat Performance Ratio affected the Good Corporate Governance. The variable of Corporate Social Responsibility affected the Profit Sharing Ratio and Equitable Distribution Ratio, whereas Profit Sharing Ratio and Equitable Distribution Ratio affected the Corporate Social Responsibility. The variable of GCG has influenced on CSR and vice versa. This research finding provides managerial implications for Sharia banking. The Islamic financial performance can be used in tesing the ratios which are a reflection of business performance, as well as OJK (Financial Services Authority) the Sharia Performance Index can be used in making the policy for measuring the Financial Performance
Assets Value Added and Assets Liquidity on Stock Liquidity: Evidence in Indonesia
No full textThe purpose of this study is to determine the impact of assets value added and assets liquidity to stock liquidity in the context and evidence in Indonesia and in relatively different situations and conditions. The novelty of this research is in the assets value added using net value-added measurements, the research was conducted in the context and evidence in Indonesia, this research was conducted in two different situations, namely 2018-2019 (before the corona virus occurred) and 2020 (the corona virus occurred). The contribution of this research fills the narrow research gap in the field of stock liquidity from the perspective of assets value added in the context and evidence in Indonesia. The population in this research are entities listed on the Indonesia Stock Exchange with a research sample of entities categorized as manufacturing entities, research year 2018-2020, data analysis methods in this research used multiple regression, moderate regression (MRA). Main Findings: (i) Assets Value Added, Assets Liquidity and Information Asymmetry simultaneously effect Stock Liquidity. (ii) Stock Liquidity is positively impacted by Assets Value Added. (iii) Stock Liquidity is negatively impacted by Assets Liquidity. (iv) Information asymmetry weakens the impact of Assets Value Added to Stock Liquidity. (v) Information asymmetry strengthens the impact of Assets Liquidity to Stock Liquidity. The results of this study provide evidence in favor of information asymmetry theory and signal theory
Enterprise Risk Management and Bank Performance: A Study of the Indonesian Banking Industry
No full textThis investigation wants to prove the impact of enterprise risk management on bank performance. The population comes from employees with a working tenure above three years and working in specific departments in the bank in Indonesia. For the unknown population, we utilize snowball sampling based on the excellent relationship with the limited size of the recognized employees. Fortuitously, we can obtain 198 employees as the samples; hence, this study employs the structural equation model with the covariance basis. Moreover, to estimate the path coefficient and its properties and verify the virtuousness of the fit model, the analysis moment structures (AMOS) program is used. Finally, this study concludes that enterprise risk management affects bank performance positively. Finally, this study implies that through the correct risk management, managers can take the opportunity suitable for their strategy and identify the potential risk to be evaluated by the standard process to make the decision correctly
The Mediating Effect of Customer Satisfaction on Customer Loyalty: A Study of Islamic Banks in Indonesia
No full textThis study aims at analyzing the influence of customer perceived value (CPV), Islamic bank service quality (IBSQ) on customer satisfaction and customer loyalty with the mediation of customer satisfaction as intervening variable and without the mediation of customer satisfaction as intervening variable. The population in this study is the customers of islamic banks in Jambi province. The design of this research is quantitative. Survey was conducted to 280 customers of islamic bank in Jambi. The sampling method applied non-probability method with purposive sampling technique. This study used SEM analysis method with Amos 21 and Sobel test. The findings in this study show that CPV and IBSQ influence customer satisfaction and CPV also influences customer loyalty. In the other hand, IBSQ and customer satisfaction do not influence customer loyalty. With intervening variable, CPV and IBSQ do not influence customer loyalty at Islamic Banks. This research suggests that the management team of Islamic Banks in Jambi province should improve the service quality in responding to customer demand, customer needs and customer value in order to provide customer satisfaction which in the end affect the customer loyalty to Islamic bank in Jambi
The Influence of Strategic Human Resources Competencies and Information Technology on Organizational Performance Mediated by Knowledge Management at the TNI Satkomlek in Support Commander of the Indonesian National Armed Forces
No full textThe purpose of this study was to examine the direct effect of Strategic Human Resources Competencies and Information Technology on Organizational Performance and the direct influence of Knowledge Management on Organizational Performance and the indirect effect of Strategic Human Resources Competencies and Information Technology on Organizational Performance mediated by Knowledge Management. The model used in this study is to test the hypothesis by using the method of the Structural Equation Model (SEM). The software used for structural analysis is LISREL 8.80. Data were collected from a sample of 210 respondents who were deemed sufficient to represent the population. In taking the sample used a survey technique that is the entire population is used as a research sample. The findings of this study are that there is a direct influence of Strategic Human Resources Competencies and Information Technology on Organizational Performance and a direct influence of Knowledge Management on Organizational Performance and an indirect influence of Strategic Human Resources Competencies and Information Technology on Organizational Performance mediated by Knowledge Management. Of the seven hypotheses proposed, all of them proved to have a direct or indirect effect through the mediating variable. Knowledge Management as a mediating variable functions effectively to increase the influence of Strategic Human Resources Competencies and Information Technology on Organizational Performance. The implication of the results of this study is that there is a positive and significant influence of Strategic Human Resources Competencies and Information Technology on Knowledge Management and has implications for increasing Organizational Performance
FACTORS INFLUENCING THE ISLAMIC FINANCIAL PERFORMANCE ON SHARIA BANKING IN INDONESIA BY CIRCULAR CAUSATION MODEL
No full textThe objective of this study is to investgate some factors that influence the Islamic financial performance of Islamic bank Indonesia. The population in this research uses all Sharia Commercial Banks published by Bank Indonesia in 2011-2016. The purposive sampling technique used as the sampling method. A total of 48 annual reports have been analyzed using circular causation models The finding of this research shows that the Good Corporate Governance influence the Profit Sharing Ratio, Zakat Performance Ratio, while the Profit Sharing Ratio, Zakat Performance Ratio affected the Good Corporate Governance. The variable of Corporate Social Responsibility affected the Profit Sharing Ratio and Equitable Distribution Ratio, whereas Profit Sharing Ratio and Equitable Distribution Ratio affected the Corporate Social Responsibility. The variable of GCG has influenced on CSR and vice versa. This research finding provides managerial implications for Sharia banking. The Islamic financial performance can be used in tesing the ratios which are a reflection of business performance, as well as OJK (Financial Services Authority) the Sharia Performance Index can be used in making the policy for measuring the Financial Performance
The Effect of Human Resource Recruitment Strategy and Human Resource Empowerment Strategy on Personnel Performance Mediated by Change Management Strategy at Sintel Marine Corps
No full textThe purpose of this study was to examine the direct effect of HR Recruitment Strategy and HR Empowerment Strategy on Personnel Performance and the direct influence of Change Management on Personnel Performance and the indirect effect of HR Recruitment Strategy and HR Empowerment Strategy on Personnel Performance mediated by Change Management. The model used in this study is to test the hypothesis by using the method of the Structural Equation Model (SEM). The software used for structural analysis is LISREL 8.80. Data were collected from a sample of 145 respondents who were deemed sufficient to represent the population. In taking the sample used a survey technique that is the entire population is used as a research sample. The findings of this study are that there is a direct influence of HR Recruitment Strategy and HR Empowerment Strategy on Personnel Performance and a direct influence of Change Management on Personnel Performance as well as an indirect influence of HR Recruitment Strategy and HR Empowerment Strategy on Personnel Performance mediated by Change Management. Of the seven hypotheses proposed, all proved to be accepted, namely that there was a direct or indirect influence. Change management as a mediating variable functions effectively in increasing the influence of HR Recruitment Strategy and HR Empowerment Strategy on Personnel Performance. The implication of the results of this study is that there is a positive and significant influence on HR Recruitment Strategy and HR Empowerment Strategy on Change Management and has implications for improving Personnel Performance
Islamic Work Ethics as a Mediator of the Influence of Compensation, Career Development, Work Environment and Leadership on the Performance of Islamic Bank Employees in Riau Province Reviewed from Islamic Persfectives
No full textThis study aims to analyze the Islamic work ethic as a mediator of the influence of compensation, career development, work environment, leadership, on the performance of Islamic bank employees in Riau province reviewed from an Islamic perspective. To be able to compete with other banks, Islamic banking needs to develop human resources who have the skills so that they can be relied upon. This research uses the Structure Equation Model (SEM) by analyzing the facts that have occurred. In this study, primary data were collected using a questionnaire with 288 respondents. The respondents in this study were employees of Islamic Commercial Banks in Riau Province, namely Bank Syariah Mandiri, Bank Muammalat, Bank BNI Syariah, Bank BRI Syariah, Bank BTPN Syariah, Bank BTN Syariah, and Bank Mega Syariah. This study produced some interesting findings including that compensation, career development, work environment, and Leadership has a positive and significant effect on Islamic Bank Employee Performance. Compensation, work environment, and leadership through Islamic Work Ethics have a positive and significant effect on the performance of Islamic Bank Employees in Riau. Career Development through Islamic Work Ethics does not affect the performance of employees of Islamic Banks in Riau. Meanwhile, there are several variables that have an indirect effect on the results of career development through Islamic work ethics that have no effect on employee"s performance. The impact of the results of this study, In general, is that performance can be improved by managing the potential of each employee as much as possible. Employees must be given space and opportunities to achieve and perform more optimally. Predicate humans as social beings, so that everyone wants to get attention in work. A friendly climate in the work environment and support each other in doing their work. If those are achieved, the performance of individuals can be further enhanced which will impact the performance of better Islamic bank organization
