scholarly journals The Effect of Inventory Turnover, Cash Turnover, and Receivable Turnover on Profitability at Telecommunication Companies during the Covid-19 Pandemic

2022 ◽  
Vol 05 (01) ◽  
Author(s):  
Lely Indriaty ◽  
Keyword(s):  
Fixed Effect Model ◽  
Telecommunication Sector ◽  
Public Companies ◽  
The Public ◽  
Effect Model ◽  
Public Company ◽  
Current Asset ◽  
Telecommunication Companies ◽  
Inventory Turnover ◽  
The One

This study aimed at analyzing three different turnovers of current asset elements: the inventory turnover, the cash turnover, and the receivable turnover on profitability. Data is taken in the form of financial statements from the public companies of the telecommunication sector during four quarters of 2020. The panel data is processed from 9 companies or 36 observations using the Eview9 application and produced the fixed effect model as the best regression. The results indicate that the cash turnover has a significantly positive effect on profitability, whereas the inventory turnover and the receivable turnover have not significantly any effect on profitability. Therefore, the study concluded that the cash turnover was the one of current assets turnover that effected on the profitability of the public company telecommunication sector in Indonesia. It implied to the public companies of telecommunication sectors to choose the appropriate turnover model to achieve the maximum profitability during the Covid-19 pandemic.

Persepsi Generasi Y Terhadap Pilihan Karier di Perusahaan Publik

MODUS ◽  
2016 ◽  
Vol 28 (1) ◽  
pp. 75
Author(s):  
Anita Destannova Prabowo ◽  
Parnawa Putranta
Keyword(s):  
Generation Y ◽  
Career Decision Making ◽  
Public Companies ◽  
Men And Women ◽  
The Public ◽  
Hiring Process ◽  
Public Company ◽  
Choice Decision ◽  
The One ◽  
Career Options

AbstrakPenelitian ini bertujuan untuk mengetahui perbedaan persepsi dari generasi Y terhadap pilihan karier di perusahaan publik. Selain itu juga untuk mengetahui apakah gender mempengaruhi perbedaan persepsi dari generasi Y terhadap pilihan karier di perusahaan publik. Dalam era globalisasi dan era liberalisasi seperti sekarang ini, pengambilan keputusan karier bukanlah keinginan sesaat semata. Penentuan tersebut harus didasarkan pada kemampuan dan pemahaman diri mereka sendiri. Oleh karena itu gender juga menjadi salah satu hal yang juga mempengaruhi dalam proses perekrutan sektor publik. Laki-laki memilih bidang karier tertentu berdasarkan bidang orang tua dan belum memiliki pandangan akan masa depannya. Sedangkan di satu sisi, perempuan mereka lebih menghadapi kesulitan dalam menghadapi keputusan pemilihan karier karena keterbatasan bidang dan juga lingkungan yang masih tradisional.Berdasarkan hasil analisis data yang telah dilakukan dapat disimpulkan bahwa terdapat perbedaan persepsi antara laki-laki dan perempuan, akan tetapi tidak terdapat perbedaan faktor yang mempengaruhi pilihan karier di perusahaan publik. Kata kunci: Generasi Y, Perekrutan, Persepsi, Perusahaan Publik, Pilihan Karier. AbstractThis study aims to determine differences in the perception of the Y generation on career options in public companies. It is also to find out whether gender affects the differences in the perception of the Y generation on career options in public companies. In the era of globalization and liberalization, as now, the career decision making is not merely a whim. The determination should be based on ability and understanding of themselves. Therefore, gender is also becoming one of the things that also affect the public sector hiring process. Men choose a particular career field by their parent’s career field and do not have a view about the future. While on the one hand, they are more women face difficulties in dealing with career choice decision because of limited fields and the environment is still traditional.Based on the results of data analysis can be concluded that there is a difference in perception between men and women, but there are differences in factors that affect career options in public companies. Keywords: Career Options, Generation Y, Perception, Public Company, Recruitment.

scholarly journals Is The Pcaob a “Heavily Controlled Component” Of The Sec?: An Essential Question In The Constitutional Controversy

2009 ◽  
Vol 71 (3) ◽  
Author(s):  
Donna M. Nagy
Keyword(s):  
Supreme Court ◽  
Separation Of Powers ◽  
Free Enterprise ◽  
Public Companies ◽  
The Public ◽  
Sarbanes Oxley ◽  
Public Company ◽  
Essential Question ◽  
The U.S

The U.S. Supreme Court recently heard oral arguments in Free Enterprise Fund v. Public Company Accounting Oversight Board, described as “the most important separation-of-powers case regarding the President’s appointment and removal powers to reach the courts in the last 20 years.” Established by Congress as the cornerstone of the Sarbanes-Oxley Act of 2002 (“Sarbanes-Oxley” or the “Act”), the Public Company Accounting Oversight Board (the “PCAOB” or the “Board”) was structured as “a strong, independent board to oversee the conduct of the auditors of public companies.” Its principal mission was to prevent the type of auditing failures that contributed to the scandals at Enron, WorldCom, and numerous other public companies in the period leading up to the passage of the Act.

Determinates of Islamic banks liquidity

2020 ◽  
Vol 11 (8) ◽  
pp. 1619-1632
Author(s):  
Ahmad Al-Harbi
Keyword(s):  
Monetary Policy ◽  
Deposit Insurance ◽  
Fixed Effect Model ◽  
Least Square ◽  
Data Set ◽  
Content Type ◽  
Effect Model ◽  
Ratio Size ◽  
Cross Country ◽  
The One

Purpose The purpose of this paper is to investigate the determinants of Islam banks (IBs) liquidity. Design/methodology/approach In this paper, the author uses a generalized least square fixed effect model on an unbalanced panel data set of all IBs operating in the Organization of Islamic Cooperation countries over the period 1989-2008. Findings The estimation results show that all the determinants have statistically significant relationships with IBs’ liquidity but with different signs. On the one hand, foreign ownership, credit risk, profitability, inflation rate, monetary policy and deposit insurance negatively affected IBs liquidity. On the other hand, capital ratio, size gross domestic product growth and concentration have a positive nexus with IBs’ liquidity. Originality/value According to the best of the author’s knowledge, this is the first empirical study to investigate the determinants of IBs liquidity using cross-country data with a large sample of IBs (110 banks) and over a long period (19 years). Also, the paper included variables that had not been discussed on the previous studies, which used cross-country data, such as efficiency, deposit insurance, monetary policy, concentration and market capitalization.

The Public Company Transformed

2018 ◽  
Author(s):  
Brian Cheffins
Keyword(s):  
World War Ii ◽  
Dominant Role ◽  
Departure Point ◽  
Public Companies ◽  
Managerial Capitalism ◽  
The Public ◽  
Corporate Scandals ◽  
Public Company ◽  
The Board Of Directors ◽  
History Of

The publicly traded company has played a dominant role in the American economy for decades. The Public Company Transformed examines the history of the American public company from the mid-twentieth century through to the present day. The analysis is oriented around constraints that have affected the discretion available to public company executives, such as monitoring by the board of directors, activism by shareholders, complying with regulation, dealings with unions, and pressure from competitors. The chronological departure point is the managerial capitalism era, which prevailed in large American corporations following World War II. Managerial capitalism’s rise, its 1950s and 1960s heyday, and its fall in the 1970s and 1980s are canvassed. Prosperity that American public companies and their executives enjoyed during the 1990s is described, as is a reversal of fortunes in the 2000s precipitated by corporate scandals and the financial crisis of 2008. The Public Company Transformed concludes by offering conjectures on the future of the public corporation, indicating in so doing that predictions the public company will soon be an afterthought are likely to be proved incorrect.

PCAOB Enforcements: A Review of the First Three Years

2009 ◽  
Vol 3 (2) ◽  
pp. A15-A34 ◽  
Author(s):  
David L. Gilbertson ◽  
Terri L. Herron
Keyword(s):  
Disciplinary Action ◽  
Public Companies ◽  
The Public ◽  
Sarbanes Oxley ◽  
Public Company

SUMMARY: The Sarbanes-Oxley Act of 2002 created the Public Company Accounting Oversight Board (hereafter, PCAOB) to oversee audits of public companies. When violations of the Sarbanes-Oxley Act or PCAOB rules are found, the PCAOB may impose sanctions as severe as revoking a firm’s registration or barring a person from participating in audits of public companies. This paper describes the PCAOB enforcement actions issued through 2008. We examine characteristics of the disciplined firms, their PCAOB inspections, the related issuer clients, and the circumstances that resulted in the disciplinary proceedings. Consistent with prior research, we find that firms with issues rising to the level of disciplinary action generally have longer inspections and more audit deficiencies than firms with inspection deficiencies not resulting in sanctions. Disciplined firms also tend to have fewer partners, audit more SEC issuers, and have clients that are smaller and less financially sound.

scholarly journals An empirical analysis of the impact of working capital management on the firm performance in cement and ceramics industry of Pakistan- A panel approach

2019 ◽  
Vol 3 (1) ◽  
pp. 79-90
Author(s):  
Rashida Bibi ◽  
Fayaz Ahmad ◽  
Muhammad Aamir
Keyword(s):  
Firm Performance ◽  
Empirical Analysis ◽  
Fixed Effect Model ◽  
Fixed Effect ◽  
Capital Management ◽  
Working Capital ◽  
Working Capital Management ◽  
Effect Model ◽  
Inventory Turnover ◽  
Ceramics Industry

The real impact of Working Capital management is captured through its constituent policies such as Inventory, Receivable, and Payable managements. The aim of this study is to analyze the effects of Working Capital management i.e. inventory turnover period, the cycle of cash conversion, accounts receivable and payable periods, on the firm performance of cement and ceramics industry of Pakistan. The target population of the current research work is the whole cement and ceramics industry of Pakistan. The fixed-effect model was used for empirical analysis and incorporated by using the Stata software. The model parameters were tested at 1% and 5% level of significance. The outcomes of the fixed-effect model indicated that the account receivable period (AR) in days, inventory turnover (IT) in days and cash conversion cycle (CC) has an inverse nexus with the firm value of cement and ceramics industry of Pakistan. However, the account payable period has a positive relationship with the profitability of the cement and ceramics industry of Pakistan.

scholarly journals Public Company as a Subject of Financial Law

2020 ◽  
Vol 15 (11) ◽  
pp. 133-139
Author(s):  
N. I. Zemlyanskaya
Keyword(s):  
Legal Status ◽  
Public Law ◽  
Budget Process ◽  
Public Companies ◽  
Non Profit ◽  
Legal Personality ◽  
The Public ◽  
Public Company ◽  
Non Profit Organizations

The paper substantiates the need to consider public companies as a subject of financial law. This is due to the peculiarities of these non-profit organizations’ legal status and their implementation of the corresponding financial and legal statuses. The author gives particular attention to certain aspects of the financial activities of the public law company "Fund for the Protection of the Rights of Citizens — Participants in Shared Construction". The author notes that, as a subject of financial law, a public law company should be characterized by its participation in various types of financial legal relations: budgetary, tax, etc. For this, it is endowed with a special legal personality, which is expressed in the granting of appropriate powers (rights and obligations necessary for the implementation of its tasks and functions), enshrined in the regulatory legal acts regulating its activities. Based on the generally accepted thesis about the economic (monetary) nature of financial legal relations, it can be argued that most financial legal relations with the participation of a public law company are associated with its property. The study made it possible to consider a public law company as a subject of financial law, which implements the corresponding financial and legal statuses in financial legal relations: a non-participant in the budget process, a taxpayer, a tax agent, etc.

scholarly journals The PCAOB’s First Seven Years: A Retrospection

2010 ◽  
Vol 4 (1) ◽  
pp. A9-A20 ◽  
Author(s):  
Bill Gradison ◽  
Ron Boster
Keyword(s):  
Public Companies ◽  
The Public ◽  
Sarbanes Oxley ◽  
Public Company ◽  
Board Level

SUMMARY: The Public Company Accounting Oversight Board (PCAOB) turned seven years old in January 2010. Up until that date, it had spent more than three-quarters of a billion dollars of compulsory “fees” paid predominantly by larger public companies (issuers) to finance the specific mandate given it by the Sarbanes-Oxley Act of 2002.1 The authors were there from the beginning. We offer a Board-level perspective into the PCAOB’s key programs and policies.

scholarly journals Increasing Transparency: A Prototype of the Nonpublic Portions of PCAOB Large-Firm Inspection Reports

2011 ◽  
Vol 5 (1) ◽  
pp. A1-A21 ◽  
Author(s):  
Rachael J. Evans ◽  
Ronald S. Boster ◽  
Bill Gradison
Keyword(s):  
Quality Control ◽  
Large Firm ◽  
Public Companies ◽  
Accounting Firms ◽  
The Public ◽  
Sarbanes Oxley ◽  
Public Company ◽  
Audit Reports

SUMMARY:The Sarbanes–Oxley Act of 2002 created the Public Company Accounting Oversight Board (PCAOB) and requires it to conduct annual inspections of accounting firms that regularly provide audit reports for more than 100 public companies (issuers). Certain information in these reports is, by law, nonpublic—in particular, findings of “quality control” (QC) deficiencies. Having access to nonpublic portions of PCAOB inspection reports, the authors create an illustrative example of a nonpublic portion of a large-firm inspection report, albeit with specific firms and issuers de-identified.

ANALISIS PREDIKSI KEBANGKRUTAN DENGAN MENGGUNAKAN MODEL ALTMAN Z SCORE PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 2 (1) ◽  
pp. 117
Author(s):  
Umi Sartika
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Sample Selection ◽  
Z Score ◽  
Analysis Model ◽  
Public Companies ◽  
The Public ◽  
Healthy State ◽  
Public Company ◽  
Probability Of Bankruptcy

ABSTRACTThe aim of this research is to test whether the altman model (z score) could be used to predict bankruptcy in the public companies in Indonesia Stock Exchange. Altman  z score is one of the multivariate analysis-model which is useful to predict the company bankruptcy with the trusted accuracy level. This sample selection was done by purposive judgement sampling method. The sample used was 16 companies from all public company listed in the Indonesia Stock Exchange (IDX) periode 2012-2016. While the source of this research data was collected from the company financial reporting in Indonesia Stock Exchange (IDX). The data was processed by the method of the z score formula Z = 1,2X1 + 2,4X2 + 3,3X3 + 0,64X4 + 1,0X5. With the description of Z <1,81 the company categorized into companies that will be bankrupt, the value Z 1,81< 2,99 then the company is considered to be in the grey area of bankrupt enterprises the possibility area and some are not, and the value  of Z  > 2,99 the the company is is a very healthy state so that the probability of bankruptcy is very little going on. The result of this research shows that almost of the public companies are in the bankrupt position with the different bankruptcy level

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