The The Influence of Participation and Perceived System Knowledge on Perceived Performance Appraisal Fairness

The aims research to investigate the influence of participation and perceived system knowledge on perceived performance appraisal fairness: Performance Rating as Moderating Variable. This research was conducted at PT. Taspen (Persero) Branch Purwokerto and PDAM Tirta Satria Banyumas. While sample was determined by purposive sampling method. This research used 75 respondents as the sample. Analytical methods used were regression analysis and moderated regression analysis. Based on the result of this research, it can be concluded that two-way communication, involvement in the setting objectives and perceived system knowledge has a positive and significant influence on perceived performance appraisal fairness. Performance rating strengthens the influence of two-way communication, involvement in the setting objectives and perceived system knowledge on perceived performance appraisal fairness.

Management Control Systems and Its Effect on Performance

This paper discusses how Management Control Systems is used to control performance in local government owned companies in Indonesia. Performance becomes important and unique in local government owned companies since those companies are not only targeted by profit but they also have responsibilities for social function. This study focuses on performance control in water supply companies as typical local government owned company in Indonesia. Balance Scorecard is chosen as the performance measurement tool in all water supply companies in Indonesia. This research applies quantitative research in order to analyze cause effect relationship between variables by using Multiple Regression Analysis. Data is collected through survey by using questionnaires. The respondents were the managerial team and employees of local government owned companies in Indonesia. The results show that four perspectives of Balance Scorecard are modified into four types of performance i.e. financial, service, operational, and human resource performance. This performance measurement is used to control people in achieving targeted performance. Moreover, this performance measurement becomes an important part of management control systems. This research also discovers that management control systems is effective to influence performance, even when some interventions exist.

Cross Cultural Consumers Perceptions of Country-of-Origin and Luxury Brands

Understanding consumer behavior in the luxury industry is important. The extant literature suggests that cross-cultural conditions reflect the existence of differences in behavior and perceptions of consumers. This research investigated the way consumers in different countries and cultures perceive the country-of-origin concept in the luxury sector and also their perception about luxury brands itself. The purpose of this research was to investigate how the perception of the country-of-origin concept and the concept of luxury brands differs across nations. The value of this research is to provide empirical evidence describing how the different perceptions of country-of-origin issues and luxury brands contribute in the development of the fashion luxury brands industry. This quantitative research utilized online questionnaires attended by 190 respondents distributed from June 2012 to July 2012. Questionnaires were distributed online to different nation groups. The findings of the research indicate two interesting outcomes. First, for the case of fashion luxury brands, there were no significant differences of perceptions among the nation group perceptions regarding the country-of-origin concept. Second, there were significant differences of perceptions among the different nation group perceptions regarding to the luxury brand concept.

The The Influence of Audit Tenure and Audit Committee on Earnings Quality

One of the Auditor and Audit committee role is to ensure the quality of corporate financial reporting process. This study aims to test the effect of the length of auditor tenure and audit committee on earning quality measured by the absolute value of discretionary accruals. A sample of 465 companies has been selected and data covering the period 2009-2014 has been collected from these firms, where 2325 observation were used in this analysis. The data collected form CSMAR and analyzed using GLS regression analysis. This study found that the short audit tenure on Chinese listed company in Shenzhen Stock Exchange has a significance negative influence on earning quality, meanwhile this study found that audit committee which is measure by the size of the committee does not has a significance influence on earning quality. This study suggests that auditor should have a longer tenure to gain adequate knowledge of client’s business. Moreover companies should strengthen the role of their audit committee in monitoring financial reporting process by improved their activity and financial knowledge of the member.

Relationship between Openness to Experience and Perception to Political Organizations to Workplace Deviant Behavior

This study aims to determine the relationship that exists between openness to experience (one of the personality traits) and perceptions of organizational politics to workplace deviant behavior. Research was conducted by collecting 263 responses from the civil servants in Pekanbaru, Riau. Applying the latest PLS 3.0 analysis tools the results of this research identified positive correlation between openness to experience and perception of the political organization to workplace deviant behavior. The perception of the organization politics has managed to moderate the relationship between openness to experience deviant behavior in the workplace.

Analysis of Determinants The Foreign Exchange Earnings of Tourism Sector In Indonesia

This research aims to analyze determinants of the number of foreign tourist, average foreign tourist expenditure, average length of stay foreign tourist, and dollar exchange rate against rupiah on foreign exchange earnings of tourism sector in Indonesia 2009 – 2013 periods. The data is secondary from Indonesia Statistical Agency, Bank of Indonesia, Ministry of Tourism and Creative Economy, articles, journal, and result of previous researches. This research uses panel data regression analysis. The result shows that the number of foreign tourist, average foreign tourist expenditure, average length of stay foreign tourist and dollar exchange rate against rupiah are giving positive effect on foreign exchange earnings of tourism sector in Indonesia 2009 – 2013 periods. Average length of stay foreign tourist is a variable that mostly affecting on open foreign exchange earnings in Indonesia 2009 – 2013 periods. Based on the result, the government is targeting foreign tourist arrivals to Indonesia for foreign tourists bringing foreign currency so that the rupiah demand will rise and increase tourism foreign exchange. Government, investors and communities leveraging existing infrastructure so that the average length of stay of foreign tourists continues to increase so Enhancing tourism foreign exchange. Stability of rupiah should always be maintained.