scholarly journals PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA

Solusi ◽  
2019 ◽  
Vol 17 (3) ◽  
Author(s):  
Andarista Puji Rahayu ◽  
Ardiani Ika Sulistyawati
Keyword(s):  
Human Resources ◽  
Comparative Advantage ◽  
Business Strategy ◽  
Sample Selection ◽  
Secondary Data ◽  
Intangible Asset ◽  
Company Size ◽  
Accounting Disclosure ◽  
Business World

<p>ABSTRACT <br /> Human resources is an intangible asset and is the most important factor<br />that determines the success of the company . The role of human resources (HR) in<br />the development of the business world that is increasingly rapidly considered very<br />important for any company . Qualified human resources will lead the<br />organization in both comparative advantage and competitive basis and was<br />instrumental in running the company's operations and optimally executing<br />business strategy .This research aims to determine the effect of company size , size<br />of board of commissioners , the concentration of ownership and status on the<br />disclosure of accounting lisitng human resources .<br /> Type of data used in this study is secondary data. Purposive sampling<br />method used in sample selection. The results of this study prove that<br />simultaneously (F est) accounting disclosure index of human resources can be<br />explained by all the variables. While (t test) indicates that the variable board size<br />significantly influence accounting disclosure of human resources .<br /> <br />Keywords :human resources accounting disclosure, company size, the<br />concentration of ownership and listing status</p>

APAKAH FAKTOR EKSTERNAL MEMPREDIKSI UNDERPRICING LEBIH BAIK DIBANDINGKAN FAKTOR INTERNAL? STUDI INITIAL PUBLIK OFFERING DI BEI TAHUN 2009-2017

2020 ◽  
Vol 7 (1) ◽  
Author(s):  
Saefudin Saefudin ◽  
Tri Gunarsih
Keyword(s):  
Interest Rates ◽  
Initial Public Offering ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Secondary Market ◽  
Company Size ◽  
Negative Effect ◽  
Underwriter Reputation ◽  
Public Offering

Underpricing is a phenomenon that still occurs in the Indonesian capital market, where the offering price of shares in the primary market is lower than the opening price or closing price on the first day on the secondary market. This study aims to examine the effect of Return On Assets (ROA), Debt to Equity Ratio (DER), company size, underwriter reputation, age, and interest rates on the underpricing of shares in companies’s Initial Public Offering (IPO) listing on the Indonesia Stock Exchange (BEI) in 2009 to 2017. The population in this study are companies that conduct IPOs on the BEI period 2009 to 2017. The sample selection in this study uses a purposive sampling method, based on certain criteria. The sample in this study were 183 underpricing companies from 205 companies conducting IPO in the period 2009 to 2017. The data used in this study used secondary data. The multiple regression analysis was implemented in this study. The results showed that DER, company size, and underwriter reputation did not significantly influence underpricing. While ROA, age and interest rates have a significant negative effect on underpricing. In this study, investors consider ROA, age, interest rates compared to DER, company size, and the reputation of the underwriter to invest in companies that make an IPO.Keywords: Underpricing, Initial Public Offering, and Indonesian Stock Exchange.

Managing Human Resources as a Business Strategy in Times of Disruption

2021 ◽  
pp. 300-324
Author(s):  
Javier Ospina&Bermeo
Keyword(s):  
Human Resources ◽  
Business Strategy ◽  
Industrial Revolution ◽  
High Impact ◽  
Business World ◽  
Business Sustainability ◽  
Sustainability Strategy ◽  
Relationship Of ◽  
The Relationship ◽  
Tripartite Relationship

This chapter establishes a tripartite relationship of high impact and validity in the business world. The three concepts that are intertwined are the management of human talent, the concept of disruption, and business strategy as drivers in organizations that seek to fulfill the visionary unit that has been proposed in the existing conditions of a particular environment that presents new movements, questions, and events derived from factors such as public health, the fourth industrial revolution, caring for the environment, generational social interaction. Once the concepts described above have been understood, the authors proceed to establish the relationship that allows them to intertwine and find the points of convergence so that they can have the proposal to manage human talent in times of disruption as a business sustainability strategy.

scholarly journals The role of ethics: a look into the Argentine business world

2007 ◽  
Vol 5 (1) ◽  
pp. 225-232
Author(s):  
Patricia Debeljuh
Keyword(s):  
Comprehensive Analysis ◽  
Company Size ◽  
Ethical Standards ◽  
Business World ◽  
The Past ◽  
Ethics Policies ◽  
Standards Of Conduct ◽  
Wide Sector

This paper is directed towards providing an Argentine perspective on the role of ethics in the business world. Although in the past several countries have investigated the institutionalization of ethics within corporate life, a concrete study into that field has never been properly undertaken in Argentina. However, a bird’s eye view of the ethics policies currently enforced in companies operating in Argentina creates an adequate context for understanding the ethics phenomenon as it has emerged in that country. To that effect, the major companies conducting business activities in Argentina were questioned on various subjects, ranging from company size to motivation behind providing an ethical background from which to do business, in order to allow a comprehensive analysis on company life in Argentina, as related to ethics. The survey conducted presented evidence that a wide sector of the Argentine business world believe ethics to be a factor of ever-growing importance, which would explain the relatively recent measures taken to instill ethical standards of conduct within corporations.

scholarly journals Analysis of Factors that Influence Mandatory Annual Report Disclosures at The IDX Mining Company

2019 ◽  
Vol 1 (2) ◽  
pp. 424-439
Author(s):  
Mimelientesa Irman ◽  
Lisa Fitrianis
Keyword(s):  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Annual Reports ◽  
Company Size ◽  
Mandatory Disclosure ◽  
Mining Company ◽  
Independent Variable

This research aims to examine the influence of company size, company age, ownership structure and profitability on mandatory disclosures of mining company annual reports. The population in this research were all mining companies listed on the Indonesia Stock Exchange in 2013-2017, which were 41 companies. Sample selection was done by purposive sampling method and 14 selected companies were selected. The data used in this research was secondary data by collecting company annual reports from the Indonesia Stock Exchange website, www.idx.co.id. While the analytical method used are classical assumption and hypothesis testing and regression analysis. The results of this study show that the variable company size, company age, and profitability had an influence to mandatory disclosure of annual reports, while the ownership structure had not influence to mandatory disclosure of annual reports. All of independent variable in this research had an influence to mandatory disclosure of annual reports. Keyword : Company Size, Company Age, Ownership Structure, Profitability and Mandatory Disclosure.

scholarly journals HR and Ethics. A relationship that is work in progress

2021 ◽  
Author(s):  
◽  
Saloni Pandey
Keyword(s):  
Best Practices ◽  
Role Conflict ◽  
Business Strategy ◽  
Structured Interviews ◽  
Line Managers ◽  
Business World ◽  
The Future ◽  
Generational Changes ◽  
Ethical Stance

<p>In this ever-changing business world, the role of HR has become significantly imperative due to the increasing focus on aligning people of the organisation with the overall business strategy, particularly in an era when unethical behaviour is not tolerated. However, considering the complexity of the HR profession, it has been questioned what the role of HR is. With the changing future of work, this question has become more prevalent considering the influence of factors such as globalisation, automation and generational changes. Various scholars have claimed that HR professionals should be undertaking four distinct roles of administrative expert, strategic business partner, change agent and employee champion, which consequently leads to a role-conflict for HR professionals, hence influencing their decision-making within organisations, particularly in ethical situations. Using Ulrich (1997) model as a benchmark, this thesis aims to explore the relationship between HR and ethics, focusing on the role-conflict that HR professionals experience in organisations, along with the best practices they use to cope with the role-conflict in ethical situations and the influence of these best practices on the future of HR.  Employing a qualitative method approach, this study uses in-depth semi-structured interviews with top-tier HR professionals working in organisations who are continually striving to build their ethical stance. The sample of this study was particularly important, as it was crucial to choose HR professionals who would make strong subject matter experts and provide rich and in-depth perspectives with regards to working in HR. The findings indicate that though there is a visibility and recognition of role-conflict within the profession, it wasn’t regarded as a strong issue compared to what was reflected in the literature. Furthermore, support from the organisation leaders and a strong organisation culture along with following a fair, and consistent process allows for the role-conflict to be diminished, particularly in an ethical situation. The thesis also found that the profession is increasingly becoming more strategic, with the operational HR duties delegated to the line managers, and hence illustrating the emergence of two new roles of ‘mentor’ and ‘analyst’.  The study contributes to the existing literature by proposing a new model for the HR profession by considering the various roles they are required to undertake and the significance for all the roles to work concurrently with each other for HR to truly succeed. Several implications such as re-training and a creation of an independent body for HR professionals, along with a strong organisational culture that allows HR to thrive, and the recognition of them gaining a seat at the management table are discussed, followed by an overall conclusion of what the future of the HR profession is.</p>

scholarly journals Analysis of Factors Affecting Capital Structures in Companies Listed in Indonesia Stock Exchange Period 2010-2014

2021 ◽  
Vol 9 (2) ◽  
pp. 135-142
Author(s):  
Eva Hardianti
Keyword(s):  
Capital Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Coefficient Of Determination ◽  
Company Size ◽  
Sales Growth ◽  
Factors Affecting ◽  
The Capital Structure

This research aims to analyze the factors that affect the capital structure of companies listed on the Indonesia Stock Exchange in the period 2010-2014. The variables studied were profitability, sales growth, asset structure and company size. This research is a comparative causal study. The data used is secondary data obtained from the site www.idx.co.id.The population in this study are all companies listed on the Indonesia Stock Exchange in the period 2010-2014. The sample selection is done by using purposive sampling method, so that as much as 1089 observational data are obtained. Analysis of the data used is multiple regression analysis. The results of this study indicate that the variable profitability, asset structure and firm size significantly influence the capital structure. The magnitude of the coefficient of determination (Adjusted R Square) is equal to 0.104. This means that 10.4% of the dependent variable that is capital structure can be explained by four independent variables namely profitability, sales growth, asset structure and company size. While the remaining 89.6% is explained by variables or other causes outside the model.

People Management – The Emerging Dimensions

2013 ◽  
Vol 3 (2) ◽  
Author(s):  
Preshita Neha Tudu ◽  
Pramod Pathak
Keyword(s):  
Human Resources ◽  
Competitive Advantage ◽  
Human Resource ◽  
Review Paper ◽  
Quality Service ◽  
Human Resource Professionals ◽  
Business World ◽  
Effective Utilization ◽  
Fierce Competition

The business world has become more global and competitive and organizations are looking forward to seek new means to combat fierce competition, in order to bring the organization to a bright future. Competition in the market is tough and company that can win the war is one that provides better services and products to the customer. Cut throat competition has made employers realize that employees are the only source of competitive advantage. Much attention has been directed to provide quality service and products. This can be achieved through effective utilization of the human resources. The present review paper is an attempt to critically examine how the human resources function has changed over the years in order to cope with the changing market scenario and how has role of human resource professionals being transformed.

scholarly journals ANALISIS PENGARUH DIKLAT AUDIT INVESTIGATIF TERHADAP PENINGKATAN KOMPETENSI AUDITOR PEMERINTAH PUSAT DAN DAERAH PADA PUSDIKLATWAS BPKP CIAWI- BOGOR

2020 ◽  
Vol 3 (1) ◽  
pp. 26
Author(s):  
Budiman Slamet
Keyword(s):  
Human Resources ◽  
Teaching Methods ◽  
Secondary Data ◽  
Technical Training ◽  
Organizational Goals ◽  
Direct Training ◽  
Training Materials ◽  
And Training ◽  
Functional Position

The role of human resources is very important and major in an organization followed by adjustments to the progress of science and technology, where HR is required to have increased competence. HR is needed who can carry out their duties to achieve organizational goals. Needed directed and planned efforts in the development of human resources, by conducting training (training), education programs in accordance with work programs. There are two types of training programs conducted by the BPKP Training Center, namely the JFA Certification Office (Auditor Functional Position) and the Substantive Technical Training (for example: Investigative Audit Training). The Investigative Audit Training conducted by the BPKP Pusdiklatwas can be carried out independently (PNBP) in the sense of being borne by the Agency sending the participants, or fully borne by the BPKP Pusdiklatwas. This study aims to determine the training participants 'perceptions as well as direct training participants' supervisors on the implementation of investigative audit training and analyze their effects on improving the competence of training participants. Indicators of Education and Training are Conformity with Assignments, Teaching Methods, Lecturers / Instructors, Classroom Facilities, and Training Materials. While competency indicators are Knowledge, Skills, Collaboration, Motivation and Responsibility. The type of data collected in this study consists of primary and secondary data. Data analysis and techniques were performed with regression analysis using SPSS 17.0 software. This study argues that organizing an investigative audit training helps auditors in carrying out the technical implementation of an investigative audit in accordance with the work program of each Central / Regional Inspectorate, as well as increasing competence and developing the profession as an auditor. Training participants 'perceptions as well as direct training participants' conclusions gave the conclusion that, the implementation of investigative training had a real effect on increasing the competence of the Ministry / Institution / Regional Inspectorate auditors. Keywords: Investigative Audit Training; Competency Enhancement Auditor

scholarly journals ROLE OF COMPANY SIZE IN MEDIATION PROFITABILITY OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

2020 ◽  
Vol 3 (1) ◽  
pp. 63
Author(s):  
Zulfa Rosharlianti ◽  
Dea Annisa ◽  
Novi Akhsani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Sample Selection ◽  
Company Size ◽  
Analysis Method ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Relationship

The purpose of this study is to determine whether company size is able to mediate the effect of profitability on CSR (corporate social responsibility) disclosure. The population of this research is companies listed as companies in Indonesia which are listed on the IDX from 2017 to 2018. The sample selection uses a purposive sampling method, which amounts to 38 data. The analysis method in this study used path analysis with the help of the IBM SPSS Statistics version 22 program. The results of the study prove that profitability has no effect on company size. Profitability affects the disclosure of CSR. The size of the company does not affect the disclosure of corporate social responsibility. And company size does not mediate the relationship between profitability and CSR.

scholarly journals INCREASING EFFECTIVENESS WAQF ROLE IN EDUCATION IN INDUSTRI REVOLUTION 4.0 ERA

2020 ◽  
Vol 3 (12) ◽  
pp. 53-63
Author(s):  
Cecep Soleh Kurniawan ◽  
Mas Nooraini Mohiddin
Keyword(s):  
Human Resources ◽  
Secondary Data ◽  
Vital Role ◽  
Muslim Community ◽  
Descriptive Research ◽  
The Core ◽  
The Past ◽  
History Of ◽  
Individual Style

The vital role of waqf institution and its contribution in many sectors becomes the core of the strongest economy in the Muslim community in the past at present. Waqf is the main sponsorship for the Muslim community when its function is to eliminate ignorance through education. Education is the most important thing in this era which can change an individual style of life. The success of education can become a medium in developing the country through the success of producing a quality, potential, creative and innovative product. This research tends to explore the history of waqf and education in order to identify the way of improving the waqf role in this era. A descriptive research methodology will be used. Analyzing information from secondary data such as journals, paper works, and relevant articles will be done. Waqf Management and administration should be done in order to prepare for the Industry Revolution 4.0 which robotic has replaced human resources. The effectiveness of waqf in education will enable to produce quality human resources and provide a better education for the community.

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