PENGARUH DANA DESA DAN PRODUK DOMESTIK REGIONAL BRUTO (PDRB) TERHADAP TINGKAT KEMISKINAN DI PROVINSI ACEH

This study aims to see the effect of Village Fund and Gross Domestic Regional Product on poverty in districts / cities in Aceh Province during the 2017-2019 period. To analyze the data, the method used is panel data regression analysis with the estimation of model parameters using a fixed effect model (FEM). The results showed that the village funds variable did not have a significant effect on poverty, this happened because most of the village funds were allocated more to the infrastructure development sector, causing village funds to still not have a direct effect on reducing poverty. The Gross Domestic Regional Product variable has a negative but significant effect on poverty in the District / City of Aceh Province, which means that with an increase in Gross Domestic Regional Product it will significantly affect the reduction of poverty levels in Aceh Province.

Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Solvabilitas dan Likuiditas terhadap Audit Report Lag

This study seeks to examine the effect of company size, company age, profitability, solvency, and liquidity on audit report lag on tourism companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The number of samples in this study were 16 companies, selected with certain criteria using purposive sampling technique. The data analysis technique used in this research is panel data regression analysis using Eviews 9 software. The results showed that the firm age variable had a positive effect on audit report lag, while the profitability variable had a negative effect on audit report lag, while firm size, solvency and liquidity variables had no significant effect on audit report lag.

The Effect of Operational Risk, Credit Risk And Revenue Diversification on Profitability

This study aims to determine the effect of Operational Risk, Credit Risk and Income Diversification on Profitability in banking companies listed on the IDX for the 2016-2020 period.The analytical method used is Panel Data Regression analysis. The results obtained from this study: i) Operational Risk has a positive and significant effect on profitability in banking companies listed on the IDX for the 2016-2020 period. ii) Credit Risk has a negative and significant effect on profitability in banking companies listed on the IDX for the 2016-2020 period. iii) Income Diversification has a negative and significant effect on profitability in banking companies listed on the IDX for the 2016-2020 period. iv) Operational Risk, Credit Risk and Diversification have a positive and significant simultaneously positive and significant effect on Profitability in Banking companies listed on the IDX for the 2016-2020 period.

Informasi Akuntansi Lingkungan: Apa yang Memotivasi Perusahaan untuk Mengungkapkan?

Over the years, there has been an increase in corporate initiatives in the area of environmental reporting practices. The study is conducted to analyze the factors that influence the disclosure of environmental accounting in companies in Indonesia. The sample in this study are 44 entities listed on the IDX from 2016-2020 which are collected by purposive sampling method. The data analysis technique used is panel data regression which is tested with SPSS and Eviews. The results show that firm size, auditor independence and public ownership do not affect environmental disclosure. Profitability affects environmental disclosure negatively. Leverage, listing period and company reputation positively affect environmental disclosure.

Factors affecting asset investment of public companies in plastic and packaging industry in Vietnam

The purpose of this research is to identify and analyze the influence of internal factors on asset investment of public companies in the plastic and packaging industry in Vietnam. The research has built a regression model to determine the relationship of internal factors affecting asset investment of public companies in the plastic and packaging industry in Vietnam. The strength of this research is to use the E-view software in quantitative analysis to build a panel data regression model. At the same time, the researchers used the Hausman test to select the appropriate model compared to other research. The data of the research are collected and calculated from the financial statements of 27 companies in the plastic and packaging industry in Vietnam from 2013 to 2020. The research results show that such factors as sale, equity, and debt ratio have a positive impact on asset investment, the return on assets has a negative impact on asset investment, while the average loan interest rate does not affect the asset investment of enterprises. Therefore, the author has made recommendations to help public companies in the plastic and packaging industry in Vietnam to improve the efficiency of asset investment. The results of this research are very useful for corporate financial managers in helping them make appropriate financial decisions for their companies.

Effect of Operating Costs, Total Debt, and Sales Volume on Net Profit (Study on Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period)

The purpose of this study is to test and provide an analysis of the effect of operating costs, total debt, and sales volume on net income in coal sub-sector mining companies listed on the Indonesian stock exchange for the 2017-2019 period. In this study there were 22 companies. The technique used is purposive sampling and the number of samples that meet the criteria are 12 companies with a period of 3 years. The research method used is descriptive quantitative and uses secondary data derived from the company's financial statements, while the model used to test the research is panel data regression. The results of the study state that simultaneously operating costs, total debt, and sales volume affect the net profit of coal sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period by 83.9246%. Partially, it shows that the operational cost variable has a significant negative effect on net income and sales volume has a significant positive effect on net income, while total debt has no partial effect on net income.

The Spread of Cross-Border High-Tech Manufacturing Component Goods in International Trade Integration

The objective of this study is to examine the spread of cross-border trading in determining the firm's production in high-technology manufacturing industries in Indonesia. The spread of cross-border trading in the model is measured by export intensity and alternatively is measured by vertical trade integration. The firm-level data of high-tech industries are implemented in this study. A panel data regression procedure is applied to estimate the model. The estimation results elucidate that vertical trade integration is a significant determinant on affecting firm's production while export intensity is not. This evidence proves that the pattern of cross-border international trade of high-technology industries shifted from exporting finished goods to exporting fragmented products. The export intensity variable is no longer representing the international trade when the firms break-down their production process. The usage of export intensity variable in firms undertaking the vertical trade integration would lead to a misleading conclusion.

REFLECTIONS OF CORPORATE GOVERNANCE ON PAY-PERFORMANCE SENSITIVITY: A NEW PERSPECTIVE

ABSTRACT Purpose: This research investigates whether the characteristics of corporate governance (executive compensation, board composition, ownership structure, and control) influence the sensitivity of remuneration to firms’ performance, the so-called pay-performance sensitivity. Originality/value: This study brings to the literature a new perspective on the interaction of corporate governance mechanisms aligned with the concept of pay-performance sensitivity. The study shows that governance instruments are not isolated but rather interrelated and interdependent. Design/methodology/approach: The study sample was composed of Brazil 100 Index (IBRX 100) companies listed on B3 from 2014 to 2018. Data were extracted from the Economatica® database, and the reference forms were accessed on the Securities and Exchange Commission of Brazil’s (CVM) website. We use panel data regression models with fixed and random-effects models. Findings: The board composition (represented by the CEO/Chairman duality) increases the pay-performance sensitivity, while the ownership concentration reduces it. In addition, a greater presence of independent members on the board reduces the variation in executive compensation.

DETERMINAN INDEKS KEBAHAGIAAN DI INDONESIA

ABSTRAK Tolok ukur untuk melihat kemakmuran sebuah Negara dapat dilihat dari GDP yang ada di negara tersebut. Ukuran kesejahteraan tidak hanya diukur berdasarkan substansi akan tetapi diukur berdasarkan keadaan subjektif atau kebahagiaan. Tujuan dari penelitian ini ialah mengetahui faktor yang mempengaruhi kebahagiaan di Indonesia periode 2014 dan 2017. Analisis yang digunakan yaitu model regresi data panel. Penelitian ini menunjukkan bahwa variabel pendidikan, kesehatan, indeks gini serta zis berpengaruh secara terhadap kebahagiaan di Indonesia. Sedangkan variabel PDRB per kapita, kemiskinan, dan Indeks Demokrasi. Kata Kunci: Indeks Kebahagiaan, IPM, Kemiskinan, Indeks Gini, Zakat, Indeks Demokrasi ABSTRACTThe benchmark for seeing the prosperity of a country can be seen from the GDP in that country. The measure of well-being is not only measured based on substance but is measured based on subjective states or happiness. The purpose of this study is to determine the factors that influence happiness in Indonesia for the period 2014 and 2017. The analysis used is a panel data regression model. This study shows that the variables of education, health, Gini index and zis have a significant effect on happiness in Indonesia. While the variables are per capita GRDP, poverty, and the Democracy Index.Keywords: Happiness Index, HDI, Poverty, Gini Index, Zakat, Democracy Index

Determinants of Bank Value: Evidence from Nepalese Commercial Banks

Commercial banks have a pivotal role in an economy as they provide easy access for firms to fulfill financing needs and help stimulate economic development. This study aims to analyze the impact of key bank-specific determinants on bank value in Nepalese commercial banks, covering 133 observations from 19 commercial banks over the period 2012/13 to 2018/19. Bank value is measured through M/B and Tobin’s Q. Size, profitability, credit risk, loan, deposit and capital are used as explanatory variables. Panel data regression models have been used for analysis purpose. The results of this paper show that profitability, deposit and loans are major determinants of bank value. Moreover, return on assets and bank deposit have positive effect on bank value whereas loan has negative explaining power on bank value. Thus, this paper concludes that Nepalese commercial banks have to pay special attention for the efficient and effective utilization of assets to increase profits and try to increase the size of deposits to increase loan portfolio. Steps and enforcement actions need to be taken by policy level authorities for effective loan management to minimize credit risk and increase bank value.