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Field studies of management control systems change in two large Indonesian universities
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Field studies of management control systems change in two large Indonesian universities.
Get PDFThis thesis reports on the results of case studies on how management control systems (MCS) operate in two Indonesian autonomous universities. The study is motivated by the lack of management accounting research in Indonesia in specific and in the developing world in general. The aim of the study is to provide understanding on how the operations of management controls in the two institutions are shaped by changes in their institutional environments. A change in an organisational status (e.g. from government to autonomous) constitutes a change in the institutional template of the organisation which is likely to impact on the MCS. The Indonesian higher education sector is currently being deregulated in response to both internal and external pressures. Despite this, there is little evidence on how MCS function to support the new organisational status of the higher education institutions. This thesis filled the gap in the literature by exploring the impacts of the change of the universities' status on MCS. It thus investigates how MCS operate in response to the reforms and to other institutional factors. To achieve the aims of the study, the thesis uses a longitudinal case study approach. Data were collected using a triangulation approach that combines data from three main sources namely, interviews, observations and document analysis. The analysis is informed by the new institutional sociology (NIS) theory (Powell and DiMaggio, 1983). However to address the limitations of NIS, the analysis also examined the interplay between institutional, intra-organisational power relations, and competitive forces. This thesis highlights a number of empirical findings. First, pressure from the government as the biggest fund provider is the primary source of MCS change in the universities. Despite the reality that the universities now operate as autonomous institutions, they are still influenced by external forces, especially from governmental institutions such as Directorate General of Higher Education and Finance Ministry (for example, in the preparation of budget). Second, national and organisational cultures also have been identified to be influential in the decision to adopt new systems (including MCS) in the universities. Third, this study reinforced the opinion that the willingness of an organisation to conform with rules and requirements is not only for reasons of efficiency, but also may be necessary to increase its legitimacy, resources and survival capabilities. Fourth, this study also revealed that the complex and varied institutional factors confronting the organisations increased the use of informal controls. Overall, the thesis makes significant contribution to the literature on management controls in the developing world and in the higher educational environment
Pengaruh Ukuran Perusahaan, Risiko Bisnis Dan Pertumbuhan Laba Terhadap Struktur Modal Pada Industri Otomotif
Get PDFThis research aims to examine the effect of company size, business risk and profit growth on capital structure in the automotive industry. This research uses a quantitative approach, which is measured using a multiple linear regression-based method with SPSS Version 25.00. The population of this research is automotive sector companies listed on the Indonesia Stock Exchange for the period 2018 to 2021. The sample was determined using certain criteria, so the number of company samples for this research was 10 companies. Based on the analysis, it was found that the company size has a positive and significant effect on the capital structure, while business risk has a negative and significant effect on the capital structure and profit growth has a positive and significant effect on the capital structure in the automotive industry in Indonesia Stock Exchange 2018-2021.Penelitian ini bertujuan untuk menguji tentang pengaruh Ukuran Perusahaan, Risiko Bisnis dan Pertumbuhan Laba Terhadap Struktur Modal pada industri otomotif. Penelitian ini menggunakan pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier berganda dengan SPSS Versi 25.00. Populasi dari penelitian ini adalah perusahaan sektor otomotif yang terdaftar di Bursa Efek Indonesia periode tahun 2018 sampai dengan tahun 2021. Sampel ditentukan dengan kriteria tertentu maka diperoleh jumlah sampel perusahaan untuk penelitian ini sebanyak 10 perusahaan.Berdasarkan Analisa, ditemukan bahwa ukuran perusahaan berpengaruh positif dan signifikan terhadap struktur modal, sementara risiko bisnis berpengaruh negatif dan signifikan terhadap struktur modal dan pertumbuhan laba berpengaruh secara positif dan signifikan terhadap struktur modal pada perusahaan sektor otomotif yang terdaftar di Bursa Efek Indonesia tahun 2018 – 202
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe 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 PENERAPAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI ASN, DAN PENERAPAN GOOD GOVERNANCE TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH
Get PDFThis study aims to determine: (1) the influence of implementation accounting standard on the Performance Accountability in Government Institutions, (2) the influence of civil servant competency on the Performance Accountability in Government Institutions, (3) the influence of implementation good governance on the Performance Accountability in Government Institutions. The population in this study is the Coordinating Ministry for Economic Affairs of the Republic of Indonesia. Purposive sampling is used as a method of determining the sample in the form of primary data with data collection instruments using questionnaires. The sample to be used is a work unit that is directly related to the Performance Accountability In Government Institutions. This study uses multiple regression analysis techniques. Based on the results of the study, it is known that: (1) the implementation of accounting standards has a positive but not significant effect for the Performance Accountability in Government Institutions, (2) civil servant competency has a positive and significant effect for the Performance Accountability in Government Institutions, (3) the implementation of good governance has a negative but not significant effect for the Performance Accountability in Government Institutions
The Influence of Profitability, Earnings per Share, Leverage, and Share Price on Stock Return
No full textPurpose: This study was conducted to determine the effect of Profitability, Earnings Per Share, Leverage, and Stock Price on Stock Returns in mining sector companies listed on the Indonesia Stock Exchange from 2016 to 2019. Methods: This research is associative, using panel data regression as a decision-making tool. The sample amounted to 13 mining sector companies selected based on the purposive sampling method. Findings: Based on the test results, the price-to-earnings ratio has a significant positive effect on stock returns. Profitability and Earnings Per Share have a positive but insignificant effect, while Leverage has a negative and insignificant effect. Practical Implications: Investors in the mining sector are advised to focus on the price-to-earnings ratio, as it significantly influences stock returns. While profitability, Earnings Per Share, and leverage are considered important, they do not have a meaningful impact. Therefore, analyzing the Price-to-Earnings Ratio is considered crucial to improving investment returns. Keywords: Profitability, Earnings Per Share, Leverage, Share Price, Stock Return Purpose: This study was conducted to determine the effect of Profitability, Earnings Per Share, Leverage, and Stock Price on Stock Returns in mining sector companies listed on the Indonesia Stock Exchange from 2016 to 2019. Methods: This research is associative, using panel data regression as a decision-making tool. The sample amounted to 13 mining sector companies selected based on the purposive sampling method. Findings: Based on the test results, the price-to-earnings ratio has a significant positive effect on stock returns. Profitability and Earnings Per Share have a positive but insignificant effect, while Leverage has a negative and insignificant effect. Practical Implications: Investors in the mining sector are advised to focus on the price-to-earnings ratio, as it significantly influences stock returns. While profitability, Earnings Per Share, and leverage are considered important, they do not have a meaningful impact. Therefore, analyzing the Price-to-Earnings Ratio is considered crucial to improving investment returns
Variations on the Author
Get PDF“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
Get PDFWe 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
Analisa pengaruh arus kas operasi dan laba akuntansi terhadap return saham pada perusahaan LQ45
No full textPurpose: The study aims to determine the effect of operating cash flow and accounting profit, both partially and simultaneously, on stock returns in the LQ45 index publicly traded companies on the Indonesia Stock Exchange during the 2018-2020 period.
Methods: The researchers employed a descriptive qualitative research method to gain in-depth insights into the perceptions and behaviors of the center's participants, using clear and accessible language.
Findings: The research findings reveal that operating cash flow does not significantly affect stock returns while accounting earnings significantly impact them. Additionally, both operating cash flow and accounting profit exert a simultaneous effect on stock returns.
Practical Implications: The study highlights that although accounting profits are essential for investors, operating cash flow might not play a crucial role in influencing stock return expectations. Therefore, investors should prioritize accounting profits in their decision-making processes, and companies should focus on enhancing their earnings performance to maximize shareholder value
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