A Multivariate Analysis of Human Capital: Evidence from Readymade Garments Industry of Bangladesh

2019 ◽  
Vol 9 (3) ◽  
pp. 46-64
Author(s):  
Md. Aktar Kamal ◽  
Noor Nahar Begum
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Organizational Performance ◽  
Secondary Data ◽  
Primary Data ◽  
Policy Makers ◽  
Face To Face ◽  
Interview Method ◽  
Positive Attitudes ◽  
Skills Education

The aim of the research is to find the association between human capital and financial and non-financial performance. A self-administered survey instrument is developed consisting 26 items under three parts. Both primary and secondary data have been used in this study. In order to collect primary data, face-to-face interview method was used. The result provides evidence that human capital is significantly associated with financial and non-financial performance of an organization. That means skills, education and training, knowledge and competencies, and positive attitudes are vital elements to increases organizational performance. The study recommended the BGMEA, BKMEA, entrepreneurs, policy makers, and investors to concentration on fundamental variables that are influencing the development of human capital in RMG industry of Bangladesh.

scholarly journals Does Information Overload of Annual Reports Matter?

2020 ◽  
Vol 11 (2) ◽  
pp. 243
Author(s):  
Tze San Ong ◽  
Boon Heng Teh ◽  
Kai Cing Seng ◽  
Sin Huei Ng
Keyword(s):  
Financial Performance ◽  
Annual Report ◽  
Information Overload ◽  
Secondary Data ◽  
Annual Reports ◽  
Primary Data ◽  
Policy Makers ◽  
Good Corporate Governance ◽  
Disclosure Requirements ◽  
Information Gap

Nowadays, information overload is an increasing concern and has become an alarming issue. Bursa Malaysia requires all PLCs to have corporate disclosures in their annual reports in order to cultivate good corporate governance. However, annual report readability issues are evident and poor annual report readability is a common occurrence in Malaysia. Thus, this paper seeks to empirically investigate the association between information overload issues, annual readability and financial performance of Malaysian PLCs. Secondary data consisting of 85 PLCs from the years 2015 to 2017 were used. The results have revealed that the information overload issues, i.e. too many disclosures for each company, negatively affect the companies’ financial performance. Firms with annual reports that are easier to read with ideal readability have better financial performance. Not only that, fewer information overload issues tend to be encountered when the annual reports have good readability levels. Future studies are suggested to include primary data as well as non-listed companies for comprehensive coverage and generalization. Policy makers are encouraged to create minimum disclosure requirements which address the information gap between informed and uniformed investors. In addition, with developments in technology, advanced smartphone applications can be developed for investors to conveniently access the financial information of companies.

A MODERN JUDICIAL SYSTEM IN INDONESIA: LEGAL BREAKTHROUGH OF E-COURT AND E-LEGAL PROCEEDING

2020 ◽  
Vol 9 (2) ◽  
pp. 275
Author(s):  
Dedi Putra
Keyword(s):  
Supreme Court ◽  
Secondary Data ◽  
Primary Data ◽  
Access To Justice ◽  
Judicial Reform ◽  
Legal Service ◽  
Literature Study ◽  
Face To Face ◽  
Legal Proceedings ◽  
Digital Era

The implementation of court in Indonesia has not fulfilled as expected because any parties involving in court has a lack of capacity, consistency, and integrity to provide legal service seriously. Some people assume that court services are not still optimal. To settle the problems, the Supreme Court just has officially issued Regulation No. 1 of 2019 regarding the Administration of Cases and Legal Proceedings in Courts via Electronic Means on 8 August 2019. This regulation is believed as an appropriate solution to face those problems. To elaborate more, this study illustrates a judicial reform in Indonesia, e-court, and access to justice, the conception of e-court including the performance of e-court and its drawbacks and challenges in the digital era. The research method uses normative research by approaching legal review and literature study. The technique of primary data collection applies Supreme Court regulation while means of secondary data are collected from concept or theory as set out under bibliography. Judicial reform in Indonesia is indicated by issuing new regulation regarding e-Court and e-Litigation, the implementation e-Court itself has been attributed to 32 courts consisting of general religious, and state administrative courts. Through e-Court, access to justice more transparent and accessible. Besides, justice seekers have no worries regarding distance issues as of e-Court may allow them to fight in court without face to face. Parties have no doubt relating to the acceleration of court to settle any dispute in Indonesia.

scholarly journals Organizational Performance, Firm Size and Chief Executive Officer’s (CEO’S) Compensation for Firms Listed in Nairobi Securities Exchange, Kenya

2019 ◽  
Vol 7 (06) ◽  
Author(s):  
Omamo Anne ◽  
Peter K’ Obonyo ◽  
Florence Muindi
Keyword(s):  
Organizational Performance ◽  
Firm Size ◽  
Balanced Scorecard ◽  
Secondary Data ◽  
Chief Executive ◽  
Primary Data ◽  
Financial Indicators ◽  
The Balanced Scorecard ◽  
Listed Firms ◽  
The Relationship

This study examined the link between organizational performance, firm size and CEO’S compensation of firms listed at the NSE. Past studies on the determinants of CEO’S compensation revealed a lack of consensus to the explanation of increases in CEO’S compensation. While most of the studies confirm linkages between organizational performance and CEO’S compensation, they measured organizational performance using financial indicators of performance, the current study investigates the relationship between organizational performance and CEO’S compensation but differs from the previous studies by expanding the measures of organizational performance to include the balanced scorecard measures of financial indicators, customer satisfaction, internal processes and learning and growth elements of performance. Additionally, the study sought to find out the moderating role of firm size on the relationship between organizational performance and CEO’S compensation. The theoretical foundation of this study was based on agency theory. A conceptual model and conceptual hypothesis were drawn from literature and provided directions for this study. The study’s population constituted 60 firms listed at the NSE. Descriptive crossectional survey was adopted for this study. Primary data was collected to capture the opinion of board members on factors that determine levels of CEO’S compensation using semi structured questionnaire. Secondary data was gathered from the financial statements of the listed firms for 2015-2016 financial periods. Descriptive statistics and stepwise regression were used to analyze and interpret the collected data. The study revealed that there was significant and positive relationship between organizational performance and CEO’S compensation. The study further found that firm size had a significant moderating effect on the relationship between organizational performance and CEO’S compensation.  

scholarly journals The Effect of Human Capital and Organizational Learning on Performance Mediated by Organizational Competency

2021 ◽  
Vol 3 (3) ◽  
pp. 217-228
Author(s):  
Yusi Damayanti ◽  
Hadita ◽  
Yulianah
Keyword(s):  
Human Capital ◽  
Organizational Learning ◽  
Structural Model ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Measurement Model ◽  
Primary Data ◽  
Company Performance ◽  
Organizational Competence

The purpose of this research is to analyze the effect of human capital and organizational learning on company performance which is mediated by organizational competence. This research uses quantitative research with descriptive analysis approach. The population in this study were 75 respondents, each of whom worked for 3 MSMEs in the city of Jakarta. The sampling technique used is a saturated sample. The types of data in this study are primary data and secondary data. Data collection techniques using observation techniques, in-depth interviews and questionnaires. The analysis technique is carried out with two main parts, namely the measurement model and the structural model. Based on the results of research data analysis, it can be concluded that: 1) Human Capital has a positive and significant effect on organizational competency with a t-statistic value of 5.176; 2) Organizational Learning has a positive and significant effect on organizational competency with a t-statistic value of 4.786; 3) Human Capital has a positive and significant effect on Company Performance mediated by organizational competence with a t-statistic value of 5.387; 4) Organizational Learning has a positive and significant effect on Company Performance mediated by organizational competence with a t-statistic value of 3.175; and 5) Organizational Competency does not directly affect the Company's Performance with a t-statistic value of 1.571.

scholarly journals Impact of Environmental Performance on Financial Performance: Empirical Evidence from Indian Banking Sector

2021 ◽  
Vol 12 (1) ◽  
pp. 13-24
Author(s):  
Parul Munjal ◽  
P. Malarvizhi
Keyword(s):  
Financial Performance ◽  
Empirical Evidence ◽  
Significant Relationship ◽  
Environmental Performance ◽  
Banking Sector ◽  
Secondary Data ◽  
Capital Intensity ◽  
Environmental Disclosure ◽  
Policy Makers ◽  
Environmental Practices

There has been long-standing debate over whether or not firms gain economic competiveness from reducing their impact on the environment. Although ample literature is available on association between environmental performance and financial performance across various sectors, little empirical evidence is available in context of Indian banking sector. This research aims to analyze whether there is any significant relationship between environmental performance and financial performance of banks operating in India for a period 2013-14 to 2017-18. Secondary data has been collected for a sample of 83 banks operating in India. Content analysis was applied to extract information about environmental performance disclosed by sample banks followedby construction of environmental disclosure score index. Hierarchical multiple regression was applied to analyze relationship between environmental performance and financial performance after controlling for effects of size, financial leverage and capital intensity. Results exhibit no significant relationship between environmental performance and financial performance of banks operating in India. Findings of this research are expected to provide insight to users and readers of financial statements to have better understanding about the environmental practices carried out by banks. It would also contribute significantly towards decision making for policy makers in Indian banking sector to establish mandatory environmental legislations for reporting on environmental practices in order to improve non financial disclosure and financial performance in Indian banking sector.

scholarly journals Pariwisata Budaya dan Pandemi Covid-19: Memahami Kebijakan Pemerintah dan Reaksi Masyarakat Bali

2021 ◽  
Vol 11 (1) ◽  
pp. 1
Author(s):  
I Nengah Subadra
Keyword(s):  
Qualitative Method ◽  
Tourism Development ◽  
Secondary Data ◽  
Cultural Tourism ◽  
Government Policies ◽  
Primary Data ◽  
International Tourism ◽  
Face To Face ◽  
Indigenous Cultures ◽  
The Government

The research is aimed at understanding the government policies on cultural tourism and pandemic mitigations in Bali made during the covid-19 pandemic. It uses qualitative method in which the primary data were collected through face-to-face and virtual video interviews to seven informants who were selected using purposive sampling to assure they aware of and understand the researched case; and the secondary data were collected from online publications. The research finds the regional regulation on cultural tourism was amended during the Covid-19 outbreak to strengthen the use of local cultures for tourism adapting both national and international tourism policies to lead to a more responsible tourism designating Bali’s local indigenous cultures of Tri Hita Karana and Sad Kerthi as basis of cultural tourism development in Bali; and more importantly, Bali’s government issued particular policies and  executed immediate measures to reopen tourism in Bali which totally shut down due to pandemic. These policies reacted differently by local people and remains become a hot debate within Balinese communities.

scholarly journals Analyzing fit in CSR strategy research in state-owned entreprises: Indonesia context

2016 ◽  
Vol 9 (1) ◽  
pp. 179
Author(s):  
Muafi Muafi
Keyword(s):  
Organizational Performance ◽  
Secondary Data ◽  
Sampling Technique ◽  
Time Orientation ◽  
Primary Data ◽  
Validity And Reliability ◽  
Strategy Research ◽  
Fitness Level ◽  
Csr Strategy ◽  
The Right

Purpose: We attempted to empirically examine the fitness level of enterprises CSR strategy and its context with contingency and configuration approach. Furthermore, we used 213 CSR managers of state-owned enterprises in Indonesia as samplesDesign/methodology/approach: We used the purposive sampling technique to examine the data, also the contingency and configuration approach are measured with regression Euclidean distance.Findings: The result of the configuration and contingency approach has shown fit between CSR strategy and elements of contingency such as socialization tactic and time orientation. This condition also emerges on proactive CSR strategy and reactive CSR strategy, However, there are limitations of this study: an existence of the influence of the situation and condition when this study takes time; there is a concern on the result of not generalizing population, also the organizational performance only considered the size of organizational performance from non financial measure.Research limitation: (a) respondents’ answers are highly influenced by situation and condition when the study takes time. Although validity and reliability tests has shown the right outcome, there is still a possibility of a bias, (b) state-owned companies in Indonesia are represented by CSR manager samples or PKBL with purposive technique so there is a concern on the result for not generalizing population, (c) this research only used primary data through questionnaires. It would be better to combine both primary and secondary data for future researches, (d)  organizational performance only considered the size of organizational performance from non financial measure.Originality/value: There is a methodological contribution in testing the fit of a relationship, both contingency and configuration are superior in terms of research method which used Euclidean distance, and used multivariate fit and bivariate fit linear regression. This research model used systematic approach by testing the fit of a relationship, using deviation from design ideal type for socialization tactic and time orientation or contingency variable that influences organizational performance, hence it could be acknowledged the value of the influence between ideal relationship from CSR strategy, socialization tactic and time orientation.

MODERATING EFFECT OF ECONOMIC GROWTH ON FINANCIAL PERFORMANCE OF MERGED INSTITUTIONS

2017 ◽  
Vol 1 (1) ◽  
pp. 38
Author(s):  
Dr. Agnes Ogada ◽  
Dr. George Achoki ◽  
Dr. Amos Njuguna
Keyword(s):  
Economic Growth ◽  
Financial Performance ◽  
Financial Services ◽  
Panel Data Analysis ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Moderating Effect ◽  
Primary Data ◽  
The Government ◽  
To Come

Purpose: The purpose of the study was to determine the moderating effect of economic growth on financial performance of merged institutions Methodology: The study adopted a mixed methodology research design. The study population included all the 51 merged financial service institutions in Kenya. Purposive sampling was used. Primary data was obtained from questionnaires and a secondary data collection template was also used. The researcher used quantitative techniques in analyzing the data. Descriptive analysis for the study included the use of means, frequencies and percentages.  Inferential statistics such as correlation analysis was also used. Panel data analysis was also applied. Further, a pre and post merger analysis was used.Results: There was a significant relationship between the moderating effect of economic growth and financial performance of merged institutions.Unique contribution to theory, practice and policy: The government and Central Bank of Kenya to come up with strategies and policies to protect the financial services sector due to its immense contribution to the economy of the country by formulating policies aimed at controlling the effects of rapid fluctuations of the macro economic factors and their effects on the sector.

scholarly journals Mitigating building collapse in Nigeria

2020 ◽  
Vol 5 (3) ◽  
pp. 449-458
Author(s):  
Williams Barnabas Qurix ◽  
Rahila Gugule Doshu
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Policy Makers ◽  
Building Collapse ◽  
The Public ◽  
For Profit ◽  
Previous Decade ◽  
Building Information ◽  
Engineering Designs

The past ten years (2010- 2020), an overwhelming number of buildings (forty-eight) have collapsed in Nigerian urban cities, with about 77% rise from the previous decade. To address this menace, the study aimed at exploring major causes of building collapse in Nigeria as perceived by building industry professionals, policy makers and the public; with a view of establishing effective ways for mitigation. The primary data were obtained from Questionnaires and field observations while secondary data were obtained from textbooks, Journal articles and newspapers.   The results revealed that factors such as change of use for building without following professional protocols is a major cause of building collapse. Poor supervision or lack of supervision by qualified professionals; substandard materials, structural failure; government controlling agency not monitoring projects and standards are compromised, a significant amount (27.7%) of collapse cases recorded during constructions. Other factors include faulty architectural and engineering designs; clients not ready to pay for quality jobs and contractors cut corners for profit. The study recommends use of Building Information Modelling to predict behaviour of buildings under various loading and environmental conditions. Also, only certified professionals should carry out design and supervision of projects. Further research should evaluate the role of technology on existing buildings to check the level of safety for occupants’ in such buildings.  

scholarly journals Effect of gender diversity on the financial performance of insurance firms in Kenya

2019 ◽  
Vol 8 (5) ◽  
pp. 274-285
Author(s):  
Hassan Bashir Ibrahim ◽  
Caren Ouma ◽  
Jeremiah N. Koshal
Keyword(s):  
Financial Performance ◽  
Chief Executive Officers ◽  
Audit Committee ◽  
Gender Diversity ◽  
Secondary Data ◽  
Chief Executive ◽  
Primary Data ◽  
Financial Reports ◽  
Insurance Firms ◽  
Executive Officers

The aim of this study was to examine the effect of gender diversity on the financial performance of insurance firms in Kenya. The study analyzed data from the 55 insurance firms licensed by the Insurance Regularity Authority (IRA) in Kenya. Gender diversity was operationalized by the number of female directors serving on the boards of insurance firms operating in Kenya. Primary data was collected from a sample of 412 board directors, Chief Executive Officers (CEOs), Chief Finance Officers (CFOs), Audit Committee members (AUDIND) and Internal Auditorsusing a questionnaire instrument while secondary data was retrieved from audited financial reports of the year 2017. Data were analyzed using descriptive and inferential statistics. Firm performance was measured by the two accounting-based measures Return On Assets (ROA) and Return On Equity (ROE). The findings from the regression analysis indicate that gender diversity significantly and positively affects the financial performance of insurance firms in Kenya.

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