scholarly journals HUBUNGAN BEBERAPA VARIABEL PEMBENTUK MINAT BERPERILAKU MENGGUNAKAN FORECAST REPORTING UNTUK KEPUTUSAN INVESTASI PADA SEKURITAS ( Studi Pada Akuntan Pendidik PTN di Pulau Jawa )

2016 ◽  
Vol 5 (3) ◽  
pp. 219
Author(s):  
Parwoto Wignjohartojo
Keyword(s):  
Path Analysis ◽  
Causal Relationship ◽  
Investment Decision ◽  
Financial Statements ◽  
Subjective Norm ◽  
Normative Belief ◽  
Additional Information ◽  
Classical Path ◽  
Negative Effect ◽  
Positive Effect

This study was conducted to measure the causal relationship among components building the intention of accounting lectures to use forecast reporting as additional information on financial statements to make Investment decision on securities.Survey research was applied. Questionares were used to measure and collect data. The classical path analysis was employed. The result of the study show that belief has positive effect toward the attitude, and the attitude has positive effect toward intention of accounting lectures using forecast reporting. But normative belief has positive effect toward subjective norm and subjective norm has negative effect toward intention of accounting lectures using forecast reporting.

scholarly journals Pengaruh Corporate Governance, Kepemilikan Asing Dan Audit Tenure Terhadap Integritas Laporan Keuangan

2020 ◽  
Vol 8 (3) ◽  
pp. 339-348
Author(s):  
May Wulandari ◽  
Erna Hernawati ◽  
Husnah Nur Laela Ermaya
Keyword(s):  
Corporate Governance ◽  
Path Analysis ◽  
Quantitative Research ◽  
Audit Committee ◽  
Financial Statements ◽  
Significance Testing ◽  
Analytical Technique ◽  
Negative Effect ◽  
Level Of Significance ◽  
Positive Effect

The research is a quantitative research in order to know the influence of audit committee, indepedendent commissioner, foreigh ownership and tenure audit towards financial statements integrity. Path analysis is analytical technique being used, software used is smartpls 3.2.2 with 5% level of significance. Testing shows results (1) audit committee gave negative effect to financial statements integrity, (2) independent commissioner gave no effect to financial statements integrity, (3) foreigh ownership also gave no effect to financial statements integrity, (4) tenure audit gave positive effect to financial statements integrity. Keyword: Audit Committee, Independent Commissioner, Foreign Ownership Audit Tenure, Integrity Of Financial Statements.

scholarly journals Pengaruh Tingkat Marjin Murabahah Terhadap Financing To Deposit Ratio dan Non Performing Financing Pada Bank Syariah di Indonesia Periode 2010-2012

2015 ◽  
Vol 1 (6) ◽  
pp. 416
Author(s):  
Nareswari Saputro ◽  
Imron Mawardi
Keyword(s):  
Path Analysis ◽  
Banking Industry ◽  
Secondary Data ◽  
Financial Statements ◽  
Quantitative Approach ◽  
Endogenous Variable ◽  
Business Unit ◽  
Endogenous Variables ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of the murabahah margin rate to Financing to Deposit Ratio and Non Performing Financing on Indonesian Sharia Banks in the period 2010-2012. This study uses quantitative approach by using path analysis with three kinds of variables, which are murabahah margin rate as an exogenous variable, Financing to Deposit Ratio as an intervening endogenous variables and Non Performing Financing as an endogenous variable. The Sharia Banking industry is used as sample in this study, which consist of Sharia Comercial Banks (BUS) and Sharia Business Unit of a Conventional Bank (UUS). Furthermore, this study uses secondary data which conducted by collecting monthly financial statements for three years.The results showed that murabahah margin rate has significantly negative effect to Financing to Deposit Ratio (FDR) of Sharia Banking in Indonesia. Meanwhile, murabahah margin rate has significantly positive effect to Non Performing Financing (NPF). It also happens to the effects of Financing to Deposit Ratio (FDR) to Non Performing Financing (NPF) of Sharia Banks in Indonesia period 2010-2012.

Estimasi Pengaruh Faktor Internal Bank dan Stabilitas Makroekonomi terhadap Profitabilitas dengan Mediasi Rasio Pembiayaan Bermasalah di PT Bank Muamalat Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 93-108
Author(s):  
Annisa Siti Fathonah ◽  
Dadang Hermawan
Keyword(s):  
Secondary Data ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Internal Factors ◽  
Macroeconomic Factors ◽  
Operating Income ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine and analyze how much influence the bank's internal factors such as Equity, Operational Costs per Operating Income (BOPO), Financing Deposit to Ratio (FDR), Non Performing Financing (NPF) as a mediator and external or macroeconomic factors namely inflation and Gross Domestic Product (GDP) on profitability represented by Return on Assets (ROA) at Bank Muamalat Indonesia for the period 2008-2018. The data used in this research are secondary data obtained from the publication of quarterly financial statements from 2008 to quarter 2 of 2018. The method that used in this research is path analysis with SPSS 20.0 as the analytical tool. The results of the study partially test the hypothesis (t-test), in substructure I shows that the capital variable has a significant negative effect on NPF, BOPO and inflation has a significant positive effect on NPF, FDR and GDP do not significantly influence NPF at Bank Muamalat Indonesia. In substructure II partially, Capital, BOPO, significant negative effect on ROA, FDR and NPF has a significant positive effect on ROA, Inflation and GDP does not significantly influence ROA while simultaneously significantly influencing ROA. Based on the sobel test, capital has a significant effect on ROA through NPF, BOPO has a significant effect on ROA through NPF, FDR has a significant effect on ROA through NPF, Inflation has a significant effect on ROA through NPF, while GDP has no significant effect on ROA through NPF.

Relevant Factors in Increasing School Principals' Entrepreneurship for Improving Students 'Achievements

2020 ◽  
Vol 11 (1) ◽  
pp. 75-75
Author(s):  
Bambang Ismanto ◽  
Lasmono Tri Sunaryanto ◽  
Gatot Sasongko
Keyword(s):  
Path Analysis ◽  
Learning Methods ◽  
Creative Behavior ◽  
Central Java ◽  
Negative Effect ◽  
Rank And Tenure ◽  
Use Of Social Media ◽  
Improving Student Achievement ◽  
Positive Effect

Entrepreneurship of principals in the educational environment to enhance students' creative behavior and achievements through innovation and the development of learning methods is very important. The principal has the task of managing resources and taking advantage of opportunities in improving the quality of education. This study aims to discuss the significant variables in increasing entrepreneurship principals. The study uses a quantitative approach with path analysis. The research sample was 334 Principals of Kindergarten, Elementary, Middle and High Schools in Central Java Province. Data collection was carried out by studying documentation and questionnaires. Data analysis was performed by path analysis with the AMOS program. The results showed that the rank and tenure as a teacher had a positive and significant effect on the tenure as a principal. While the use of social media has a significant negative effect. Of the various independent variables observed, only the existence of opportunities that had a significant positive effect on the ability of innovation of the principal. While the variables that significantly influence the development of learning methods are the ability of innovation and the presence of opportunities. The development of learning methods and the existence of opportunities will subsequently have a positive effect on improving student achievement, as the ultimate goal of developing entrepreneurship by the principal. Pathways to improve the entrepreneurship of principals are the existence of opportunities, tenure as principal, innovation and the development of instructional media. Keywords: Entrepreneurship, Principal, Inovation. Creativity,

scholarly journals Factors Affecting the Earning Response Coefficient with Real Activities Earning Management as Moderator: Evidence from Indonesia Stock Exchange

2019 ◽  
pp. 1-14 ◽  
Author(s):  
Aminullah Assagaf ◽  
Etty Murwaningsari ◽  
Juniati Gunawan ◽  
Sekar Mayangsari
Keyword(s):  
Stock Return ◽  
Sampling Method ◽  
Capital Expenditure ◽  
Stock Exchange ◽  
Financial Statements ◽  
Short Term ◽  
Factors Affecting ◽  
Earnings Per Share ◽  
Negative Effect ◽  
Positive Effect

This study aims to explain the phenomenon of the most active companies traded shares in Indonesian stock exchange. This research is motivated to analyze the response of investors to take a decision after presenting the company's financial statements. This study uses panel data consisting of 20 companies selected by purposive sampling method, using a regression model and data processing via SPSS 24. The results of this study found that the variable leverage and capital expenditure variables significantly influence the response of investors to execute the company's stock, thereby affecting the stock return. The level of leverage and significant positive effect on the response of investors, particularly due to the use of debt to investment would increase earnings per share or at a certain amount of equity can boost earnings per share acquisition. Capital expenditure and significant negative effect on the response of investors for investor tend to speculate on short-term period, which means that companies that invest in the early stages will have difficulties liquidity and rate of return will decline, so investors will shift their investment.

scholarly journals Pengaruh Persepsi, Tingkat Pendidikan, dan Sosialisasi Terhadap Penerapan SAK EMKM Pada UMKM Wilayah Kota Surabaya

2018 ◽  
Vol 12 (2) ◽  
pp. 112
Author(s):  
Galuh Artika Febriyanti ◽  
Agung Sri Wardhani
Keyword(s):  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Financial Accounting ◽  
Primary Data ◽  
Negative Effect ◽  
Convenience Sampling ◽  
Medium Enterprises ◽  
Cash Basis ◽  
Positive Effect

The perpetrators of MSMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. The Financial Statements according to SAK EMKM are prepared on the accrual basis. The research took 50. MSMEs in Surabaya using convenience sampling method. The data used are primary data obtained through questionnaires. This study aims to finding out the hypothesis that the perception of MSMEs in Surabaya against the application of EMKM IFRS had an effect on the application of EMKM IFRSs, testing the education level hypothesis of MSMEs in Surabaya had an effect on the application of EMKM IFRSs, and tested the hypothesis of SAK EMKM dissemination in Surabaya. application of SAK EMKM. The results showed that partially the perception of MSMEs entrepreneurs has a positive effect on implementation SAK EMKM while the level of education and sozialization has a negative effect.

scholarly journals Determinant of Mudharabah Financing: A Study at Indonesian Islamic Rural Banking

ETIKONOMI ◽  
2017 ◽  
Vol 16 (1) ◽  
pp. 43-52 ◽  
Author(s):  
Erika Amelia ◽  
Eva Fauziah Hardini
Keyword(s):  
Exchange Rate ◽  
Time Series Data ◽  
Revenue Sharing ◽  
Financial Statements ◽  
Capital Adequacy ◽  
Series Data ◽  
Capital Adequacy Ratio ◽  
Negative Effect ◽  
Positive Effect ◽  
Linear Regressions

This study aims to determine the variables that affect the financing in the Islamic rural banking in Indonesia. The data used in this study is a monthly time series data that is from June 2009 until June 2015 in the monthly financial statements Islamic Banking Statistics published by Bank Indonesia. The analytical method used in this research is multiple linear regressions. The results of data analysis showed that the variables simultaneously deposit fund, capital adequacy ratio, inflation, exchange rate and the level of revenue sharing significantly influence the composition of financing. Partially deposit funds and the exchange rate significant positive effect, while capital adequacy ratio had a negative effect. Variable inflation and the level of revenue sharing do not significantly influence the composition of financing. This result implies that Islamic rural banking should increase the deposit funds to increase the mudaraba financing.DOI: 10.15408/etk.v16i1.4638 

scholarly journals PENGARUH KONFLIK PEKERJAAN KELUARGA TERHADAP KEINGINAN UNTUK KELUAR MELALUI MEDIASI KEPUASAN KERJA

2019 ◽  
Vol 8 (6) ◽  
pp. 3333
Author(s):  
I Putu Adhi Mardhika ◽  
Anak Agung Sagung Kartika Dewi
Keyword(s):  
Job Satisfaction ◽  
Path Analysis ◽  
Family Work ◽  
Work Conflict ◽  
The Family ◽  
Negative Effect ◽  
Positive Effect ◽  
Personnel Department ◽  
Satisfaction Analysis ◽  
Family Work Conflict

The purpose of the research to be achieved is to analyze the effect of family work conflict on job satisfaction, the effect of family work conflict on the desire to leave, the effect of job satisfaction on the desire to leave, and the influence of family work conflict on the desire to leave through mediating job satisfaction. Analysis using path analysis states that family work conflict has a negative effect on job satisfaction, family work conflict has a positive effect on the desire to leave, job satisfaction negatively influences the desire to leave, and job satisfaction mediates family work conflicts against the desire to leave. Suggestions that can be given are the management of the personnel department of The Jayakarta Hotel Bali should always pay attention to the factors that cause work conflicts of the employee's family in the workplace so as not to cause difficulties in fulfilling roles in the family and difficulties in fulfilling roles in the work. Keywords: family work conflict, desire to quit, job satisfaction

scholarly journals Determinants of the Solvency of Insurance Companies in Palestine

2019 ◽  
Vol 10 (6) ◽  
pp. 188
Author(s):  
Yousef Abdel Latif Abdel Jawad ◽  
Issam Ayyash
Keyword(s):  
Quantitative Analysis ◽  
Panel Data ◽  
Fixed Effects ◽  
Financial Statements ◽  
Insurance Companies ◽  
Insignificant Effect ◽  
Analysis Methods ◽  
Negative Effect ◽  
The Relationship ◽  
Positive Effect

The study aimed to investigate the factors that affect the solvency of the insurance companies in Palestine and to highlight the nature and strength of the relationship between liquidity, investment, leverage, claims and the solvency of the insurance companies in Palestine.To achieve the objectives of the study, the descriptive and quantitative analysis methods were used in the study. Based on the data of the financial statements of seven insurance companies (out of 9 companies) and by using regression of fixed effects of panel data for 2010-2017, the study found that the claims have a positive effect on the financial solvency and leverage has a negative effect on the solvency of insurance companies in Palestine, while investment and liquidity have an insignificant effect on financial solvency.

scholarly journals Effect of Risk and Protective Decision Aids on Flood Preparation in Vulnerable Communities

2018 ◽  
Vol 10 (3) ◽  
pp. 401-417 ◽  
Author(s):  
Gabrielle Wong-Parodi ◽  
Baruch Fischhoff ◽  
Benjamin Strauss
Keyword(s):  
Decision Aids ◽  
Cost Effective ◽  
Control Group ◽  
Perceptions Of Risk ◽  
Additional Information ◽  
Vulnerable Communities ◽  
Protective Actions ◽  
Negative Effect ◽  
The Impact ◽  
Positive Effect

Abstract Although the risks of flooding demand responses by communities and societies, there are also many cost-effective actions that individuals can take. The authors examine two potential determinants of such adoption: individual predisposition to act and the impact of decision aids that emphasize the risk, the actions, both, or neither (control). Respondents are a representative sample (N = 1201) of individuals in the areas most heavily affected by Superstorm Sandy in 2012. The authors find that, in the overall sample, seeing protective actions coupled with risk information or alone produced higher rates of individuals reporting that they intended to take action preparing for future storms, compared to a control group receiving no additional information. Moreover, that occurred despite the aids reducing their perceptions of risk. The authors find that individuals who reported having taken previous action are more responsive to decision aid messages with the exception of the combined message (risk and protective actions)—which had a positive effect on those who had not acted previously, but a negative effect on those who had. These results suggest that, in communities that already are aware of their flood risks, the critical need is for authoritative, comprehensible information regarding the most feasible and cost-effective protective actions that they can take. Providing such information requires analysis to determine which actions qualify and a design process that incorporates user feedback to ensure that recommendations are easily understood and credible.

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