scholarly journals Risk Profile, Secure Bond, and Bond Rating in Banking Industry

The Winners ◽  
2020 ◽  
Vol 21 (1) ◽  
pp. 49
Author(s):  
Erin Wijayanti ◽  
Indah Yuliana

The research aimed to assess the impact of the Risk Profile on the banking industry bond ratings in Indonesia Stock Exchange (IDX) and have a rating for bonds at PT PEFINDO. Sampleswere selected by purposive sampling method. The population were banks listed on the Indonesia Stock Exchange in 2015-2018. The population was 44 banks and 16 banks were selected as samples. The analysis a used descriptive statistics and Partial Least Square (PLS) for testing structural and structural models. The results show that Non-Performing Loan (NPL)and Loan to Deposit Ratio (LDR) directly have a significant direct positive effect on bond ratings, and security directly do not have a significant effect on bond ratings, security strengthen risk relationships credit with a bond rating. However, security weakens the relationship between liquidity risk and the bond rating. The variables indicate that these variables can explain the bond rating of 44,4% while the remaining 55,6% is influenced by other variables not contained in the research model.

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hilary Omatule Onubi ◽  
Nor'Aini Yusof ◽  
Ahmad Sanusi Hassan ◽  
Ali Ahmed Salem Bahdad

PurposeThe coronavirus disease 2019 (COVID-19) pandemic has had major impacts on the performance of construction projects that have adopted social distancing measures. This study examines the effect of social distancing measures on project schedule performance through job reorganization on construction project sites.Design/methodology/approachResponses were obtained through a survey of 154 construction projects and analysed using the partial least square structural equation modeling (PLS-SEM) technique.FindingsThe findings established that social distancing has a negative effect on schedule performance, social distancing has a positive effect on job re-organization and job re-organization has a positive effect on schedule performance. Additionally, the results indicate that job re-organization partially mediates the relationship between social distancing and schedule performance, while social distancing moderates the relationship between job re-organization and schedule performance with low social distancing having the stronger positive effect.Originality/valueThis study contributes theoretically to a greater understanding of the impact of adopting COVID-19 safety measures such as social distancing on the schedule performance of construction projects. The study also shows how social distancing could lead to schedule performance through job reorganization.


2018 ◽  
Vol 19 (0) ◽  
pp. 49-58
Author(s):  
Enni Savitri

This study investigates the relationship between family ownership, agency costs, financial performance, and companies’ business strategies. The targeted population of this study were all 143 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2007–2014. About 31% (45) of these manufacturing companies are family companies. The hypotheses were tested using the partial least-square (PLS) method. Our findings reveal that the companies’ business strategies are not affected by the family ownership. Family ownership and business strategies influence companies’ financial performance. Agency costs influence business strategy and financial performance, and this shows that agency costs contribute to both the increase and decrease of financial performance. Business strategy mediates the relationship between family ownership and financial performance. This shows that family companies do not concentrate on financial goals but rather on the sustainability. Business strategy influences the relationship between agency costs and financial performance. This shows that funds can be redistributed in the course of business strategy planning, which will, in turn, improve the company’s development.


2019 ◽  
Vol 2 (1) ◽  
pp. 26-35
Author(s):  
Lia Anggriati ◽  
Muslichah M

Along with the violations of ethics that occur frequently committed by accountants, both publicaccountants, and internal company accountants and government accountants and based on the resultsof research that has been done before producing different results, this study aims to examine the effectof ethical reasoning and ethical sensitivity to behavior ethical students. The population in this studywere accounting students at STIE Malangkucecwara. Research samples were taken using a simple randomsampling technique. The total sample used in the study was 184 accounting students. This study usesthe Partial Least Square (PLS) method. The results of this study indicate that (1) Ethical sensitivityhas a significant positive effect on ethical behavior. (2) Ethical sensitivity has a significant positiveeffect on ethical reasoning. (3) Ethical reasoning has a significant positive effect on ethical behavior.(4) Ethical reasoning does not mediate the relationship between ethical sensitivity on ethicalbehavior.


2020 ◽  
Vol 44 (1) ◽  
pp. 83-112
Author(s):  
Nur Zarifah Dhabitah Mahat ◽  
Mohd Hafiz Hanafiah

This paper aims to examine the impact of TripAdvisor reviews on behavioural intentions, basing on travellers' trust towards the e-WOM reviews. Four factors are proposed for building travellers’ trust and behavioural intentions: information quality, credibility, adoption and usefulness. Trust is expected to mediate the relationship between eWOM attributes and travellers’ behavioural intention. Data from 410 travellers were analysed using Partial Least Square-Structural Equation Modeling (PLS-SEM), and the findings show that TripAdvisor e-WOM attributes (information credibility, adoption and usefulness) significantly influence the traveller's trust. Besides, traveller behavioural intention was influenced considerably by TripAdvisor eWOM information credibility and usefulness. Lastly, trust in e-WOM significantly mediates travellers' behavioural intention. This paper confirms the importance of eWOM in the context of the tourism industry and travellers' trust and behaviour towards online review, which altered how consumers behave before deciding to travel.


2019 ◽  
Vol 21 (1) ◽  
pp. 18-30
Author(s):  
Abdallah A. Sendaro ◽  
Rohaizat Baharun

This empirical article fills the research gap by testing individual market orientation as a mediator in the relationship between the emotional intelligence (EI) and individual performance of operational employees in banking industry. Data were gathered from a survey of 10 banks, from which 188 respondents filled the questionnaires for this study. To decide on the sample size for this study, the G*power software was used to calculate the minimum sample size required. The study analyzed data using structural equation model (SEM) and specifically the partial least square-based structural equation modelling. Two stages of analysis were conducted: the measurement model and the structural model. The results indicate that market orientation has a significant impact on individual performance in which it has provided enough evidence to support the hypothesis that the employees with individual market orientation in the organization perform better. Consistently, the market orientation significantly mediates the relationship between EI and individual performance. The research is expected to contribute in threefold: increase the literature database regarding the antecedents of individual market orientation, change the way we perceive the relationship between EI and performance by introducing individual market orientation as a mediator and lastly, assist the decisions of managers in the organization and provide the basis for future researchers.


2019 ◽  
Vol 4 (3) ◽  
pp. 134-145
Author(s):  
Masna Ellyani ◽  
Ataina Hudayati

This study aimed to examine the influence of related party transactions (RPT) on tax aggressiveness by using earning management as an intervening variable. This study was performed based on the perception that RPT is a positive practice and it is predicted to decrease tax aggressiveness. Besides aiming to find empirical evidence of positive role of RPT in the field of taxation, this study also aimed to test the positive role of earning management in reducing tax aggressiveness. The population of this study was 47 of manufacturing company registered on the Indonesia Stock Exchange for the period of 2014-2016 having transactions with related party (RPT). The analysis method of this study was structural equation model using Partial Least Square (PLS) software. This findings supported the hypothesis that RPT and earning management negatively affects tax aggressiveness. The results of the study also showed that earning management mediate the relationship between RPT and tax aggressiveness.Keywords: RPT, tax aggressiveness, earning management 


2021 ◽  
Vol 1 (2) ◽  
pp. 15-31
Author(s):  
Leslie Afotey Odai ◽  
Jingzhao Yang ◽  
Isaac Ahakwa ◽  
Shaibu Ismaila Mohammed ◽  
Samuel Dartey

Purpose- Organizations that enforce effective supervisory support through their cultural traits see their employees reciprocating through positive outcomes. The study explored the impact of supervisory support on employee engagement in Ghana’s telecommunications sector and the moderating effect of supportive organizational culture on the relationship. Design/Methodology- A correlational descriptive research design was adopted. A sample of three hundred and fifty-three (353) employees was drawn randomly from a top selected telecommunication company in the Accra Metropolis of Ghana. Information collated were analyzed using Statistical Package for Social Sciences (SPSS version 26) and partial least square based on Structural Equation Modeling (SEM) Findings- The findings indicate that supervisory support significantly influences employee engagement. Again it was revealed that supportive organizational culture influences employee engagement and substantially moderates the relationship between supervisory support and employee engagement. Practical Implications- The findings provide valuable suggestions for organizations, managers, and supervisors to emphasize on measures such as a robust feedback system, training of supervisors, and enhancing employees' freedom to operate within the organization, which increases employee engagement and optimizing the organization’s competitive advantage.


2018 ◽  
Vol 11 (1) ◽  
pp. 67
Author(s):  
Pristiana Widyastuti ◽  
Alwani Alwani

<p><em>This study aims to analyze the influence of rational motives and emotional motives on purchasing decisions with community advice as a moderating variable. This study was conducted on </em><em>biker as community adviser</em><em> in Jakarta. The number of samples is 75 data, obtained from the questionaire filled by the respondents. Data analysis uses Structural Equation Modeling (SEM) with Partial Least Square (PLS) test equipment. The results of statistical tests </em>revealed that the<em> rational motives and emotional motives </em>have<em> positive effect on purchasing decisions, whereas community advice has no positive effect on purchasing decisions, </em>it is<em> not able to moderate the relationship among variables. Producer and distributors are important to maintain the quality and reliability of products that rationally influence consumers to buy. In addition, efforts to maintain the credibility of the brand are also important to emphasize the consumer’s pride. </em></p><p><em> </em></p>


2018 ◽  
Vol 7 (2) ◽  
pp. 1-6
Author(s):  
Atif Ghayas ◽  
Javaid Akhter

This study aims to empirically examine and analyze the impact of capital structure decision on the firm’s profitability by using a sample of 35 Indian pharmaceutical companies listed on Bombay Stock Exchange (BSE) during the period of 5 years from 2012 to 2016. Regression Analysis is used to measure the extent and nature of the relationship. Capital structure variables used in the study are ratio of long-term debt to total assets (LDA), ratio of short-term debt to total assets (SDA) and ratio of Total debt to total assets (DA) while profitability has been measure by Return on Equity (ROE). Firms Size (SIZE)and Salesgrowth(GROW) are also used as control variables. Results reveal a positive effect of SDA and DA on ROE, while a weak-to-no effect was found of LDA on ROE.


2021 ◽  
Vol 25 (1) ◽  
pp. 56
Author(s):  
Sofia Prima Dewi, Merry Susanti, Sufiyati, Cokki

The current study proposes to search the relationship between work overload, burnout, and job satisfaction for lecturers. The questionnaires were distributed among 69 lecturers at the faculty of economics and business using convenience sampling. Data were processed using Partial Least Square-Structural Equation Modelling (PLS-SEM). The finding indicates that work overload has a positive effect on burnout, but work overload and burnout do not have a negative effect on job satisfaction.


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