1,720,973 research outputs found
Effect of Budget Participation on the Effectiveness of Vertical Information Sharing, Psychological Capital and Management Commitment and its Impact on Management Performance
No full textAims: Internal problems of manufacturing companies as business entities also still need to be resolved, especially related to budgeting participation, vertical information sharing, psychological capital, manager commitment so that they have an impact on the performance of company managers. This research aims to prove empirically what determines the performance of managers of manufacturing companies listed on the Indonesia Stock Exchange (BEI).
Study Design: The research uses the basis of Goal Setting Theory to elaborate on the relationship between goals set and performance achievement
Place and Duration of Study: Research data was collected through questionnaires and interviews, which were carried out on 108 managers representing each manufacturing company listed on the Indonesia Stock Exchange (BEI).
Methodology: The population is managers from 183 manufacturing companies listed on the IDX as of December 31 2021. From this population, a sample of 124 managers from 108 manufacturing companies listed on the IDX was obtained. Data were analyzed using Structural Equation Modeling (SEM) statistical techniques.
Results: The research results show that psychological capital, manager commitment, and the effectiveness of vertical information sharing are influenced by budgeting participation. The test results also prove that budgeting participation, psychological capital, manager commitment have an influence on manager performance. However, the effectiveness of vertical information sharing does not have a significant positive effect on manager performance. The findings of this research add to the limited research literature on the elaboration of performance determination in manufacturing companies.
Conclusion: The manufacturing industry has a very important role in the national economy. The manufacturing industry is the main support for economic growth or a source of Gross Domestic Product (GDP), employment, increasing export value and increasing investment flows. Elaboration of the variables that influence the performance of managers in manufacturing companies listed on the IDX is something that is of concern to both researchers and practitioners in the manufacturing industry
Relationship Between Risk Tasking And Sharia Bank Performance: Evidence From Islamic Bank In Asia
No full textPurpose: This study aims to examine the relationship between human capital efficiency (HCE), structural capital efficiency (SCE), capital employed efficiency (CEE), risk taking, sharia governance, and the performance of Islamic banks based on the maqasid shariah index (MSI), as well as the moderating effect of governance sharia on the relationship between risk taking and performance.
Methodology/approach: This study uses secondary data from the Bankscope database for 2014 - 2018, The test is carried out using a dynamic panel regression two-step generalized method of moments (GMM). The total population is all non - window banking Islamic banks from various countries, namely 96 banks. The sample that passed the selection based on the criteria were 75 banks.
Findings: The results showed that there was a significant positive relationship between HCE, SCE, and CEE with the performance of Islamic banks. Risk taking has a significant negative effect on performance. The results of this study further indicate that governance positively moderates the relationship between risk taking and performance.
Practical implications: The results of the study can provide an analysis of the specific impact of the effect of the size category of Islamic banks on the performance of Islamic banks.
Originality/value: One of the novelty of this study is the analytical model links the influence of intellectual capital proxied by HCE, SCE, and CEE, risk taking, sharia governance with sharia bank performance
Pengaruh kinerja account representative (AR) terhadap kepuasan wajib pajak dan petugas pajak lainnya di Bandar Lampung[Tesis]
No full textBibl.;hlm.: 120 -122ix.;tab.;il.;122 hlm.: 28 Cm. --lamp.(22 lembar
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Pengaruh Fluktuasi Financial Leverage dan Operating Leverage Terhadap Profitabilitas
Full text linkThis study aims to examine the effect of financial leverage and operating leverage on profitability in construction and property companies listed on the Indonesia Stock Exchange in 2018-2022. This research is a type of quantitative research using secondary data from the Indonesian Stock Exchange and the official websites of each company. The sampling method used purposive sampling and a sample of 22 companies was obtained with an observation period of 5 years so that the total research sample was 11 data. The data analysis technique used is multiple linear regression using SPSS 27 software. Based on the research results, it was found that financial leverage and operating leverage simultaneously influence profitability. Partially, financial leverage has a negative effect on profitability and operating leverage has a positive effect on profitability
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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