scholarly journals Pengaruh Sistem Desentralisasi Dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial Yang Dimoderasi Oleh Asimetri Informasi

2020 ◽  
Vol 12 (1) ◽  
pp. 58-72
Author(s):  
Merna Merna
Keyword(s):  
Information Asymmetry ◽  
Quantitative Methods ◽  
Banking Sector ◽  
Stock Exchange ◽  
Environmental Uncertainty ◽  
Future Research ◽  
Managerial Performance ◽  
Decentralized System ◽  
The Relationship ◽  
Positive Effect

The purpose of this study was to examine and analyze the influence of decentralization systems and environmental uncertainty on managerial performance. This study also examine and analyze the role of information asymmetry as a moderating variable in the relationship between the effect of decentralization systems and environmental uncertainty on managerial performance. The population of this study is the banking industry in the city of Jakarta. The sample of this research is employees with upper level heads in private banking companies listed on the Indonesia Stock Exchange. This study uses quantitative methods using the type of research carried out with quantitative data. Data is collected by sending questionnaires. The questionnaires sent were 150 questionnaires and the number returned and could be used in this study as many as 109 questionnaires. The results of this study indicate that: (i) The decentralized system has a positive effect on the company's managerial performance; (ii) Environmental uncertainty has a positive effect on company managerial performance; (iii) Information asymmetry strengthens the relationship between decentralized systems and company managerial performance; and (iv) Information asymmetry weakens the relationship between environmental uncertainty and company managerial performance. Suggestions for future research, that can use research population from other sector industries in the Indonesia Stock Exchange in addition to the banking sector. This research has a contribution to company management to pay attention to managerial performance so that the company gets better results. Keywords: decentralization system, environmental uncertainty, managerial performance, Information asymmetry  

scholarly journals Intellectual Capital, Firm Value, and Financial Performance

2017 ◽  
Vol 1 (01) ◽  
pp. 29
Author(s):  
Aida Irsyahma ◽  
Nikmah Nikmah
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Firm Value ◽  
Banking Sector ◽  
Stock Exchange ◽  
Analysis Method ◽  
The Relationship ◽  
Modern Era ◽  
Positive Effect ◽  
Test Result

<p>The ownership of intangible assets especially intellectual capital has becoming more important in this modern era where technology and knowledge have significant roles in company operating activities. The objective of this study is to examine the effect of intellectual capital on firm value and financial performance as intervening variable. The sample in this study is the banking sector listed in Indonesia Stock Exchange between 2011-2014 and 15 banks become samples in this study. The data was analyzed using the path analysis method with SPSS.<br />The test result shows that intellectual capital has a positive effect on firm value, intellectual capital has a positive effect on financial performance, financial performance has a positive effect on firm value, and financial performance proved to intervene the relationship between intellectual capital and firm value.</p><p><br />Keywords: Financial Performance, Firm Value, Intellectual Capital</p>

Kredit Bermasalah sebagai Pemoderasi Pengaruh Tingkat Penyaluran Kredit terhadap Profitabilitas

2020 ◽  
Vol 5 (1) ◽  
pp. 52
Author(s):  
Sukirno Sukirno
Keyword(s):  
Research Method ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Survey Methods ◽  
Analytical Tool ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
The Relationship ◽  
Positive Effect

Abstract This study aims to empirically challenge the moderation of Non-Performing Loans to the effect of Credit Distribution Rates on Profitability. The population of 81 bank companies listed on the Indonesia Stock Exchange in the period 2014-2018 and which met the criteria of the research sample (purposive sampling) were 22 companies. The research method uses survey methods with quantitative research approaches, the analytical tool used is moderation regression. This study concludes that the level of credit distribution has a significant positive effect on profitability and the existence of the problem loan variable is proven to be a moderating variable that weakens the relationship between the level of credit distribution and profitability.    

Research of Knowledge Transfer Mechanisms and Environmental Uncertaint towards Renewable Energy in Thailand

2014 ◽  
Vol 522-524 ◽  
pp. 1850-1852
Author(s):  
Chun Wang Tsou ◽  
Pakarapong Supakarapongkul ◽  
Saksit Pornjirattikal ◽  
Yin Tsuo Huang
Keyword(s):  
Knowledge Transfer ◽  
Competitive Advantage ◽  
Environmental Uncertainty ◽  
Project Managers ◽  
Dynamic Capability ◽  
Future Research ◽  
Knowledge Transfers ◽  
Energy Companies ◽  
The Relationship ◽  
Transfer Mechanisms

This explanatory research explores the relationship among environmental uncertainty, knowledge transfers mechanisms, dynamic capability, and competitive advantage. A total of 235 project managers employed by energy companies in Thailand were invited to participate in the study. The findings indicated that (a) through knowledge transfer mechanisms, project teams could develop an energy enterprises core competence and build its competitive advantage, (b) the relationship between environmental uncertainty and knowledge transfer mechanisms is negative, and (c) dynamic capability and competitive advantage have a positive relationship. The limitations of the study regarding generalization, and recommendations for future research to replicate the study in other countries, are also included.

Bank ownership structure and reputation through sustainability reporting in Indonesia

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nurmadi Harsa Sumarta ◽  
Mugi Rahardjo ◽  
Kingkin Kurnia Trio Satriya ◽  
Edy Supriyono ◽  
Prihatnolo Gandhi Amidjaya
Keyword(s):  
Indirect Effect ◽  
Banking Sector ◽  
Stock Exchange ◽  
Sustainability Reporting ◽  
Family Ownership ◽  
Public Ownership ◽  
Content Type ◽  
Foreign Government ◽  
Bank Ownership ◽  
Positive Effect

Purpose This paper aims to find empirical evidence of bank ownership structures on bank reputation through the mediating role of sustainability reporting (SR) in Indonesian banking sector. Design/methodology/approach This paper uses purposive sampling to obtain 279 observations from 43 listed banks in Indonesia Stock Exchange during 2012–2018. This study uses structure equation modelling analysis in the AMOS software and intervening test from the Sobel test to investigate the direct and indirect effect in this research model. Findings The empirical results evidence: foreign, government and public ownership exhibit significant positive effect on SR but not with family ownership; SR positively affects bank reputation; SR appears as a mediator in which foreign, government and public ownership have a positive effect on the bank reputation through the indirect effect of SR while family ownership exhibits insignificant result. Practical implications The practical contribution of this study is that SR is proven to increase bank reputation through the legitimation from the public, so the management must properly pay attention by publishing this report. Originality/value This study provides several novelties to the literature: SR is used as a mediator in the relationships between bank ownership and reputation in which there is very limited studies investigating these aspects, especially in Indonesia. In addition, most SR studies in Indonesia still focus on SR determinants rather than its impact; customer deposits are used as a measurement basis of the bank reputation as it reflects better the trust and perception of the market so that it is relevant with the reputation level.

scholarly journals Investigating Organizational Commitment as the Outcome of Job Satisfaction: A Study of Banking Sector of Pakistan

2012 ◽  
Vol 2 (4) ◽  
pp. 146 ◽  
Author(s):  
Maryam Saeed Hashmi ◽  
Dr. Imran Haider Naqvi
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Banking Sector ◽  
Theory And Practice ◽  
Descriptive Statistics ◽  
Sample Characteristics ◽  
Intrinsic Job Satisfaction ◽  
The Relationship ◽  
Positive Effect

This study aims to elaborate the role of job satisfaction in committing employees with organization. This study tested the effect of both components of job satisfaction (intrinsic and extrinsic) of on organizational commitment in banking sector of Pakistan. Data was gathered from employees working in banks of Pakistan. The study has uses descriptive statistics (mean and standard deviation) to identify sample characteristics and inferential statistics (multiple linear regression) to find out the relationship between variables. Results showed the significant and positive effect of both components of job satisfaction on organizational commitment. This study is a contribution to theory and practice with an increased understanding on importance of job satisfaction in committing the employees with the organization.   Keywords: Intrinsic Job Satisfaction, Extrinsic Job Satisfaction, Organizational Commitment  

scholarly journals Effects of Self-Control on Subjective Well-Being: Examining the Moderating Role of Trait and State Motivation

2022 ◽  
Vol 12 ◽  
Author(s):  
Guojun Zhao ◽  
Fusen Xie ◽  
Yuchen Luo ◽  
Yixuan Liu ◽  
Yuan Chong ◽  
...  
Keyword(s):  
Well Being ◽  
Ego Depletion ◽  
Self Control ◽  
Future Research ◽  
Subjective Well Being ◽  
The Relationship ◽  
State Motivation ◽  
Positive Effect ◽  
Moderating Role

It is well documented that self-control has a positive effect on individuals’ subjective well-being. However, little research has focused on the moderators underlying this relationship. The present research used two studies to examine the moderating role of both trait and state motivation on the relationship between self-control and subjective well-being using psychometric and experimental models, respectively. In Study 1, we explored whether trait motivation (including promotion vs. prevention motivation) moderated the relationship between trait self-control and subjective well-being using a psychometric model. In Study 2, we examined the moderating effects of both trait and state motivation on the effect of state self-control (measured via ego depletion) on subjective well-being using an experimental model. Our results indicated that self-control had a positive effect on subjective well-being, with this relationship being primarily moderated by prevention motivation. When state and trait prevention motivations were congruent, self-control had the most obvious impact on subjective well-being. This study suggests that current understandings around the association between self-control and happiness is limited, implying that motivation should be the focus of future research.

scholarly journals Pengaruh Pengungkapan Manajemen Risiko Terhadap Nilai Perusahaan Melalui Kinerja Keuangan Di Industri Perbankan Indonesia

Owner ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 467
Author(s):  
Agung Supriyadi ◽  
Christina Tri Setyorini
Keyword(s):  
Risk Management ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Relevant Information ◽  
Government Regulations ◽  
Management Disclosures ◽  
The Relationship ◽  
Positive Effect ◽  
Determining Factor

Investors assess and demand banks to improve their risk management. Then, the profit earned by the bank is not yet known the effect of risk management on firm value. The aim of this study is to determine the effect of risk management disclosures on firm value with profitability as a mediating variable. The population used in this study are all banks listed on the Indonesia Stock Exchange (IDX) in the period of 2016 to 2018. This type of research is a correlational study consisting of thirty-six banks as research samples. Furthermore, the sampling method used in this study was purposive sampling. The results showed that the disclosure of risk management has a positive effect on profitability and firm value. Then, the risks and opportunities in this study can be managed well by the company so that it has a positive effect on increasing the company's profitability. The market implication assumes that risk management disclosures can be used as one of the relevant information to increase the value of the company. However, profitability in this study cannot mediate the relationship between risk management disclosure and firm value. The size of profitability produced in banks in Indonesia is not a determining factor in managing a company's risk management activities. So it can be concluded that risk management is disclosed solely because it fulfills corporate responsibilities and complies with government regulations.

scholarly journals PENGARUH BIAYA CORPORATE SOCIAL RESPONSIBILITY (CSR COST) BERDASARKAN MOTIF KEUANGAN, MOTIF ETIKA, DAN MOTIF ALTRUISTIK TERHADAP CORPORATE FINANCIAL PERFORMANCE

2017 ◽  
Vol 9 (1) ◽  
Author(s):  
Markus Djohan Utama ◽  
Devica Pratiwi
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Financial Statement ◽  
Future Research ◽  
Altruistic Motive ◽  
Financial Motive ◽  
Spss Software ◽  
Corporate Social ◽  
The Cost ◽  
Positive Effect

This research aimed to determine the effect of CSR cost that the company paid for community, social, environment, etc. based on financial motive, ethic motive and altruistic motive simultaneously or partial, on the ROE and ROS of company.The research is quantitative research with the help of IBM SPSS Software 21 version with regression analysis. Population of this research is manufactured company listed on the Indonesia Stock Exchange (BEI) in the period 2011-2014. Samples were collected by purposive sampling method and 10 companies are used for this research.The result of the test is CSR cost based on ethic motive have a positive significant effect on ROE and ROS (sig. &lt; 0,05). However, both CSR cost based on financial motive and altruistic motive have no-significant effect on ROE and ROS (sig. &gt; 0,05). For the future research, the researcher recommend that the company which listed on Indonesia Stock Exchange are more transparent and detailed information on the CSR include the activities, the CSR target, the cost that company spend and all the other data about CSR. Then, the company which do the CSR investment and transparent with the CSR report can attract other potential investor for the company, so that can make a positive effect on the financial statement.<br />Keywords: CSR Motive, Financial Motive, Ethic motive, Altruistic Motive

scholarly journals العلاقة بين التحفظ والتحوط المحاسبي دراسة تطبيقية في عينة من المصارف العراقية

2022 ◽  
Vol 17 (55, 1) ◽  
pp. 18-36
Author(s):  
مصطفى بدر عماش ◽  
علي حسين
Keyword(s):  
Banking Sector ◽  
Stock Exchange ◽  
Market Value ◽  
Accounting Conservatism ◽  
Financial Instruments ◽  
Independent Variable ◽  
High Level ◽  
Value Model ◽  
The Relationship

The research aims to test the relationship between accounting conservatism and hedging in the Iraqi banking sector. The research dealt with a sample of (12) banks listed in the Iraqi Stock Exchange from 2009-2019, with (132) views, and the(unconditional) accounting conservatism was identified. As an independent variable andaccounting hedging as a dependent variable, the (unconditional) accountingconservatism was measured through the market value model to the book, while the accounting hedging was measured as a dummy dust, and the results indicated a statistically significant correlation between accounting conservatism and accounting hedging.  orientation of the study sample towards proactive accounting conservatism according to its unconditional scale leads to a reduction in the adoption of accounting hedging tools in managing the risks of financial instruments. The reason for this may be due to the presence of a high level of accounting conservatism that makes the bank safe sort of a lot of dangers. Which contributes to reducing reliance on accounting hedging tools.However, this relationship turns out to be negative, that is, the increasing

scholarly journals The Contribution of ESG Information to the Financial Stability of European Banks

2021 ◽  
Vol 66 (3) ◽  
pp. 429-450
Author(s):  
Balázs Tóth ◽  
Edit Lippai-Makra ◽  
Dániel Szládek ◽  
Gábor Dávid Kiss
Keyword(s):  
Financial Stability ◽  
Stock Exchange ◽  
Trade Association ◽  
The European Union ◽  
Regulatory Capital ◽  
European Free Trade Association ◽  
European Banks ◽  
Lending Institutions ◽  
The Relationship ◽  
Positive Effect

Nowadays more and more economic actors publish information regarding sustainability, through economic (E), social (S), and governance (G) performance. In the case of banks, ESG performance is important as they affect most of the industries through their investments and loans. In this research our aim is to investigate the relationship between financial stability and ESG performance. We applied panel regressive methods during the analysis. The sample consisted of stock exchange listed lending institutions (243 banks) from the European Union (EU) and the European Free Trade Association (EFTA). Our results show that ESG performance reduced the ratio of non-performing loans significantly. Furthermore, the positive effect of regulatory capital has been confirmed. Consequently, we can assert that the economic, social, and governance performance have beneficial impacts on financial stability. Therefore, the consideration of these pieces of information should be important for the investors and the regulators as well.

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