scholarly journals RELEVANSI NILAI KONSERVATISME BESERTA BEBERAPA FAKTOR YANG MEMPENGARUIII

2019 ◽  
Vol 5 (1) ◽  
pp. 21
Author(s):  
Etty Murwaningsari ◽  
Ardhy Puma Caesa Nugraha
Keyword(s):  
Ownership Structure ◽  
Structural Equation ◽  
Secondary Data ◽  
Market Value ◽  
Equation Model ◽  
Earning Management ◽  
Manufacturing Firm ◽  
Outlier Test ◽  
Political Cost ◽  
Debt Covenant

<p class="Style1"><em>The objective of this research is to examine the effect of ownership structure, debt covenant, political cost, growth, and earning management on conservatism, and to examine their effect on thefirm's market value. This research uses secondary data obtained from purposive random sampling. The data sample consists of 50 manufacturing firm between the year 2005-2007. However, from the outlier test, only 103 firm-year can be processedfurther using Structural Equation Model (SEM). This research results suggest that there is a significant effect of earning management on conservatism. Whilst ownership structure, debt covenant, political cost, and growth don't seem to have significant effects on conservatism. There is also no significant relationship between conservatism andfirm's market value.</em></p>

scholarly journals The Role of Debt Covenant in Moderating the Effects of Poilitical Cost on Accounting Conservatism

2020 ◽  
Vol 5 (9) ◽  
pp. 505-510
Author(s):  
Nur Fatwa Basar ◽  
Andi Hendro
Keyword(s):  
Financial Services ◽  
Stock Exchange ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Debt Covenants ◽  
Financial Reports ◽  
Political Costs ◽  
Political Cost ◽  
Debt Covenant

The purpose of this study was to analyze the direct effect of political cost and debt covenant on accounting conservatism. Besides, this study also analyzes the role of debt covenants as a moderator between the effect of political cost on accounting conservatism. The companies that are the samples are companies indexed on the IDX30 other than financial services companies and companies with non-rupiah financial reports. the data used is secondary data from the financial statements of 20 companies listed on the Indonesian stock exchange. data analysis using multiple linear regression and analysis of variance. The results showed that political cost directly affects accounting conservatism positively and significantly. whereas debt covenant does not have a direct significant effect on accounting conservatism. Besides, this study shows the role of debt covenants in strengthening the effect of political costs on accounting conservatism.

scholarly journals KUALITAS BELANJA DAERAH DAN HUBUNGANNYA DENGAN KINERJA PEMBANGUNAN DI PROVINSI BANTEN

2018 ◽  
Vol 6 (2) ◽  
pp. 16-31
Author(s):  
Sri Wahyuni ◽  
Bambang Juanda ◽  
Idqan Fahmi
Keyword(s):  
Structural Equation ◽  
Secondary Data ◽  
Equation Model ◽  
Version 2.0 ◽  
Performance Development ◽  
And Performance ◽  
The Relationship ◽  
Quality Map ◽  
Better Than

This study aims to analyze the relevant indicators of spending quality in measuring the quality of regional spending as well as the relationship between the quality of regional spending and the development performance of the regencies/cities of Banten Province. This study uses secondary data from the governance, financial and performance development of the districts/cities of Banten Province between 2009 – 2013. The Data are analyzed using Partial Least Squares Structural Equation Model (PLS–SEM) using SmartPLS software version 2.0 & SmartPLS version 3.0. The Results show that there are 21 indicators out of 40 indicators that are relevant in measuring the quality of the districts/cities spending in Banten Province. The change of the spending quality map from 2009 to 2013 shows that the quality of North Banten (Tangerang Regency, Tangerang City, Tangerang Selatan, Serang Regency, Serang City and Cilegon City) is better than South Banten (Pandeglang and Lebak). In addition, the estimation results from the model used indicate that the quality of the region spending of Banten Provinve has a positive relationship with the performance of development with the value of the indicator 0,678. Keywords : Development Performance, PLS-SEM, Spending Quality

scholarly journals The Role of Related Party Transaction and Earning Management in Reducing Tax Aggressiveness

2019 ◽  
Vol 4 (3) ◽  
pp. 134-145
Author(s):  
Masna Ellyani ◽  
Ataina Hudayati
Keyword(s):  
Structural Equation ◽  
Stock Exchange ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Earning Management ◽  
Positive Role ◽  
Tax Aggressiveness ◽  
The Relationship

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 

scholarly journals OWNERSHIP STRUCTURE, DIVIDEND PAYMENT, AGENCY COST AND CORPORATE VALUE (SUATU PENGUJIAN MODEL STRUKTURAL)

2017 ◽  
Vol 14 (1) ◽  
pp. 39
Author(s):  
Isti Fadah
Keyword(s):  
Structural Equation Model ◽  
Cash Flow ◽  
Ownership Structure ◽  
Structural Equation ◽  
Agency Cost ◽  
Equation Model ◽  
Free Cash Flow ◽  
Corporate Value ◽  
Dividend Payment ◽  
Cash Flow Risk

The  agency problem come because of separation between ownership and management on large corporate, there is a conflict between shareholder as an owner and manager as an agent. Manager focus on high growth of corporate (low dividend) but the owner prefer high dividend. The aims of the research are (1)  to analysis the effect of free cash flow, risk and ownership structure to dividend payment ,(2) to analysis the effect of free cash flow, risk and ownership structure to  agency cost. (3) to analysis the effect of dividend payment to corporate value, and (4) to analysis the effect of and agency cost  to corporate value The technique sampling is purposive sampling. Secondary data is used in this research. It is from financial report like balance sheet, financial statement and cash flow report. It is gotten from Indonesian Stock Exchange. The research period is 2000 up to 2006. It uses pooled data ( joint of time series data and cross section data) so the analysis units are 271 (n=271).  To Analysis data  is used descriptive  analysis and also statistical analysis that’s name  structural equation model (SEM). It uses structural equation model (SEM) because the model has a ladder causality relationship and several variable like ownership structure, agency cost, risk , dividend payment and corporate value are latent variables.  The results show that (1)  risk has a positive significant effect to the agency cost, It means that agency cost can reduce the risk especially high risk investment that manger can do.  (2) Dividend payment  has a positive significant effect to the corporate value, It supports the-birds-in-the-hand theory and (3) risk has a positive significant effect to the corporate value. It means that investor always care about risk of corporate where they will invest.

scholarly journals Pengaruh Debt Covenant, dan Political Cost Terhadap Konservatisme Akuntansi

Equity ◽  
2019 ◽  
Vol 22 (1) ◽  
pp. 47
Author(s):  
Okto Reyhansyah Iskandar ◽  
Sparta Sparta
Keyword(s):  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Positive Effects ◽  
Political Cost ◽  
Linear Regression Technique ◽  
Debt Covenant ◽  
Independent Variable ◽  
Bonus Plan

This research aims to understand and analyzes the effect of debt covenant, bonus plan, and political cost against company’s accounting conservatism. Independent variable for which used in this research was debt covenant measured by the ratio of leverage, bonus plan measured by company share ownership by managers, and political cost measured by the size of the company.While the dependent variable measured by accounting conservatism. The sample selection is using purposive sampling method, in order to obtain 36 observations of manufacturing company which narrowed to subsector industrial consumer goods and consistently listed at Indonesia Stock Exchange during the period 2012-2015. This research uses secondary data from company financial statements obtained from the Indonesia Stock Exchange. Multiple linear regression technique is used in this research to achieve analytical results. The result showed that debt covenant have negative insignificant effects to accounting conservatism, bonus plan have negative and significant effects to accounting conservatism, and political cost it has positive effects and significantl to accounting conservatism.

scholarly journals OWNERSHIP STRUCTURE, DIVIDEND PAYMENT, AGENCY COST AND CORPORATE VALUE (SUATU PENGUJIAN MODEL STRUKTURAL)

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Isti Fadah
Keyword(s):  
Structural Equation Model ◽  
Cash Flow ◽  
Ownership Structure ◽  
Structural Equation ◽  
Agency Cost ◽  
Equation Model ◽  
Free Cash Flow ◽  
Corporate Value ◽  
Dividend Payment ◽  
Cash Flow Risk

The  agency problem come because of separation between ownership and management on large corporate, there is a conflict between shareholder as an owner and manager as an agent. Manager focus on high growth of corporate (low dividend) but the owner prefer high dividend. The aims of the research are (1)  to analysis the effect of free cash flow, risk and ownership structure to dividend payment ,(2) to analysis the effect of free cash flow, risk and ownership structure to  agency cost. (3) to analysis the effect of dividend payment to corporate value, and (4) to analysis the effect of and agency cost  to corporate value The technique sampling is purposive sampling. Secondary data is used in this research. It is from financial report like balance sheet, financial statement and cash flow report. It is gotten from Indonesian Stock Exchange. The research period is 2000 up to 2006. It uses pooled data ( joint of time series data and cross section data) so the analysis units are 271 (n=271).  To Analysis data  is used descriptive  analysis and also statistical analysis that’s name  structural equation model (SEM). It uses structural equation model (SEM) because the model has a ladder causality relationship and several variable like ownership structure, agency cost, risk , dividend payment and corporate value are latent variables.  The results show that (1)  risk has a positive significant effect to the agency cost, It means that agency cost can reduce the risk especially high risk investment that manger can do.  (2) Dividend payment  has a positive significant effect to the corporate value, It supports the-birds-in-the-hand theory and (3) risk has a positive significant effect to the corporate value. It means that investor always care about risk of corporate where they will invest.

PENGARUH GREEN MARKETING KEBIJAKAN KANTONG PLASTIK BERBAYAR TERHADAP GREEN BEHAVIOUR MASYARAKAT KOTA BOGOR

2017 ◽  
Vol 2 (1) ◽  
pp. 81-94
Author(s):  
Ayi Indah Novianti ◽  
Lindawati Kartika
Keyword(s):  
Structural Equation ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Equation Model ◽  
Green Marketing ◽  
Customer Perceptions ◽  
Marketing Process ◽  
Plastic Bags ◽  
Green Behavior ◽  
Questionnaire Method

Paid plastic bags policy issued by The Ministry of Environmental and Forestry to reduce plastic waste problem and promote green behaviour lifestyle. In order to change consumer behaviour when using plastic bags, government need to look over the marketing of paid plastic bags policy. The objective of this study are to identify customer respons about using their own bags, customer perceptions of green marketing and green behaviour, analyze green marketing of paid plastic bags policy influence towards green behavior.Primary data are obtained by questionnaire method and the secondary data are obtained from Department of Industry and Trade. The data have been analyzed using structural equation model and descriptive analysis. The result of this study shows after the policy applied, more customers are willing to carry their own shopping bag and reduce using plastic bags. The price of plastic bags are still considered too cheap and should be increased. Green marketing process that has significance influence towarads green behavior are know your customer, empowering customer and reassure the buyer. Keywords: green marketing, green behavior

scholarly journals Efek Investasi Terhadap Pertumbuhan Ekonomi di Pulau Jawa dan Pulau Sulawesi

2020 ◽  
Vol 3 (2) ◽  
pp. 29
Author(s):  
Muh Jamil
Keyword(s):  
Economic Growth ◽  
Structural Equation ◽  
Secondary Data ◽  
Growth Index ◽  
Equation Model ◽  
Central Java ◽  
North Sulawesi ◽  
South Sulawesi ◽  
Central Sulawesi ◽  
Very High

This research aimed to analyze Efect Of Investment to economic growth in Java island and Sulawesi island in 2006-2013. The research used the secondary data, time series and cross section of the eight provinces, namely Jakarta, West Java, Central Java, East Java, North Sulawesi, Central Sulawesi, South Sulawesi and Southeast Sulawesi. The data used comprised the investment index and economic growth index. The data were then Analyzed using Structural Equation Model (SEM) processed using Amos and SPSS econometric software. The results showed that the effect of investment on positive economic growth was significant on Java and positively insignificant on Sulawesi Island. That means that each increase in investment by one percent increases economic growth by 0.479 percent on Java and on Sulawesi Island investment has no effect on economic growth. The investment spread in Java is more stable from year to year and from region to region. Different things on the island of Sulawesi, investment is not stable, sometimes very high and sometimes also very low in other years

scholarly journals PENGARUH LINGKUNGAN BISNIS TERHADAP USAHA KECIL DAN MENENGAH DI JAWA TIMUR

2012 ◽  
Vol 1 (1) ◽  
Author(s):  
Lukman Lukman
Keyword(s):  
Transaction Costs ◽  
Cross Section ◽  
Structural Equation ◽  
Secondary Data ◽  
Business Environment ◽  
Equation Model ◽  
Least Square ◽  
Least Square Estimation ◽  
Method Of Least Square ◽  
Model Approach

This research aims to analyze: indicators that can be explained in a timely and consistent in measuring environmental business area, invalid constructs influences and contributions to the business environment of SMES, good size variansi is not made directly to it. The Data used in this research is data cross section of the County/city in East Java on priode in 2010, which is sourced from the secondary data KPPOD and BPPS. An analysis using Structural Equation Model approach. With the method of least square estimation of weight (WLS) and processed with LISREL program Student. Research results show that the area of business environment indicators precise and consistent in explaining the business environment is kostruk security and resulusi conflicts, transaction costs in the area, access to land and business assurance efforts, licensing business, the management of infrastructure in the area, local government interactions with businessmen.DOI: 10.15408/sjie.v1i1.2597

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