Pub Date : 1900-01-01DOI: 10.2991/aprish-18.2019.1
T. Hartono, Y. Hartijasti
The researcher organized this research on seventy nine permanent staffs from all branch offices of Lembaga Pendidikan Indonesia Amerika (LPIA) where spread across at all Java Island (including DKI Jakarta). This research objective was to investigation the influence of work engagement as a mediator on transformational leadership to turnover intention. The outcomes indication that work engagement has an influence as a full mediator among transformational leadership on turnover intention. This concluded that transformational leadership must go through work engagement before it can affect turnover intention. Practicing good transformational leadership attitudes might improve work engagement and could thus reduce turnover intention. Keywords—Turnover intention, work engagement, transformational leadership
{"title":"The Influence of Engagement as a Mediator Among Leadership and Turnover Intention on Workers in Lembaga Pendidikan Indonesia Amerika","authors":"T. Hartono, Y. Hartijasti","doi":"10.2991/aprish-18.2019.1","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.1","url":null,"abstract":"The researcher organized this research on seventy nine permanent staffs from all branch offices of Lembaga Pendidikan Indonesia Amerika (LPIA) where spread across at all Java Island (including DKI Jakarta). This research objective was to investigation the influence of work engagement as a mediator on transformational leadership to turnover intention. The outcomes indication that work engagement has an influence as a full mediator among transformational leadership on turnover intention. This concluded that transformational leadership must go through work engagement before it can affect turnover intention. Practicing good transformational leadership attitudes might improve work engagement and could thus reduce turnover intention. Keywords—Turnover intention, work engagement, transformational leadership","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126426317","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.2991/aprish-18.2019.30
M. Rahimah, A. Satrya
The objective of this research is to analyze factors which influence the publication productivity of academic staff in universities, including variables such as demographic characteristics and individual achievements. Publication productivity was measured based on the number of articles published in the last three years, namely 2015, 2016, and 2017. The study utilized a database of 588 associate professors and professors from a UniBest, one of leading university in Indonesia. The results show that there are five variables that significantly influence the publication productivity variable: faculty, gender, academic rank, degree, and the number of years doing higher level research. Keywords— publication productivity, academic faculty, big data; individual achievements, demographic characteristics
{"title":"Individual Factors Influencing Publication Productivity: The Case of the UniBest","authors":"M. Rahimah, A. Satrya","doi":"10.2991/aprish-18.2019.30","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.30","url":null,"abstract":"The objective of this research is to analyze factors which influence the publication productivity of academic staff in universities, including variables such as demographic characteristics and individual achievements. Publication productivity was measured based on the number of articles published in the last three years, namely 2015, 2016, and 2017. The study utilized a database of 588 associate professors and professors from a UniBest, one of leading university in Indonesia. The results show that there are five variables that significantly influence the publication productivity variable: faculty, gender, academic rank, degree, and the number of years doing higher level research. Keywords— publication productivity, academic faculty, big data; individual achievements, demographic characteristics","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125273175","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.2991/aprish-18.2019.14
Nadifa Dewinta Danastri, Elvia R. Shauki
This study aims to analyze and evaluate whether increased awareness regarding environmental issues has encouraged organizations to apply environmental management systems and use environmental management accounting (EMA), which drive environmental innovation, and thus enhance the company’s environmental performance. There is, however, little evidence to consubstantiate this claim and thus this paper aims to investigate the issue. PT X is one of the largest steel companies in Indonesia. This study highlights the importance of using EMA in implementing an environmental management system within the company. It shows that even though an environmental management system has been installed by the company to avoid any serious impacts of environmental pollution (e.g., in the form of iron dust), the company has yet to implement an EMA system with environmental management reporting (e.g., in the form of a cost–benefit analysis) to address problems. The company carried out its environmental management system to comply with the prevailing legislation and regulation, rather than as an environmental strategy and innovation for the future sustainability of the business. Keywords—environmental management system, environmental strategy, environmental management accounting, environmental costs, environmental innovations, and environmental performance
{"title":"Analysis and Evaluation of an Environmental Management System: A Case Study at Pt X-a Steel Company","authors":"Nadifa Dewinta Danastri, Elvia R. Shauki","doi":"10.2991/aprish-18.2019.14","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.14","url":null,"abstract":"This study aims to analyze and evaluate whether increased awareness regarding environmental issues has encouraged organizations to apply environmental management systems and use environmental management accounting (EMA), which drive environmental innovation, and thus enhance the company’s environmental performance. There is, however, little evidence to consubstantiate this claim and thus this paper aims to investigate the issue. PT X is one of the largest steel companies in Indonesia. This study highlights the importance of using EMA in implementing an environmental management system within the company. It shows that even though an environmental management system has been installed by the company to avoid any serious impacts of environmental pollution (e.g., in the form of iron dust), the company has yet to implement an EMA system with environmental management reporting (e.g., in the form of a cost–benefit analysis) to address problems. The company carried out its environmental management system to comply with the prevailing legislation and regulation, rather than as an environmental strategy and innovation for the future sustainability of the business. Keywords—environmental management system, environmental strategy, environmental management accounting, environmental costs, environmental innovations, and environmental performance","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132721859","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.2991/aprish-18.2019.16
P. Berlian, T. Balqiah
The growth of information and communication technology, especially, the digital age, enhance the popularity of mobile applications. This study aims to analyze the important of satisfaction in mobile shopping applications. Shopee is a mobile shopping application based in Southeast Asia, an e-commerce platform that connects both buyers and sellers in transaction and do online shopping experience, even in smartphones. Refers to technology acceptance model (TAM) Theory, and this study examine other antecedents: enjoyment, innovativeness, and risk as predictor satisfaction. Further, the role of satisfaction in increasing repurchase intention, and reduce price sensitivity. Eight hypotheses were analyzed by structural equation modeling approach, using 734 respondents that were collected by purposive sampling. The result demonstrated that except innovativeness, all antecedents could drive satisfaction. Furthermore, satisfaction influences influences price sensitivity directly, and indirectly through repurchase intention. Based on thd finding, online marketers must concern toward some risk in order to decrease price sensitivity on mobile shopping applications. Keywords—e-commerce, satisfaction, mobile shopping application, repurchase intention, price sensitivity.
{"title":"Understanding The Benefit of Satisfaction Toward Mobile Shopping Applications","authors":"P. Berlian, T. Balqiah","doi":"10.2991/aprish-18.2019.16","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.16","url":null,"abstract":"The growth of information and communication technology, especially, the digital age, enhance the popularity of mobile applications. This study aims to analyze the important of satisfaction in mobile shopping applications. Shopee is a mobile shopping application based in Southeast Asia, an e-commerce platform that connects both buyers and sellers in transaction and do online shopping experience, even in smartphones. Refers to technology acceptance model (TAM) Theory, and this study examine other antecedents: enjoyment, innovativeness, and risk as predictor satisfaction. Further, the role of satisfaction in increasing repurchase intention, and reduce price sensitivity. Eight hypotheses were analyzed by structural equation modeling approach, using 734 respondents that were collected by purposive sampling. The result demonstrated that except innovativeness, all antecedents could drive satisfaction. Furthermore, satisfaction influences influences price sensitivity directly, and indirectly through repurchase intention. Based on thd finding, online marketers must concern toward some risk in order to decrease price sensitivity on mobile shopping applications. Keywords—e-commerce, satisfaction, mobile shopping application, repurchase intention, price sensitivity.","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132795234","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.2991/aprish-18.2019.31
Andina Vivandari, F. Fitriany
This study examines the impact of ultimate ownership type on audit fee and corporate governance role as moderating variable, using banking companies data from 2012–2016. Results show that ultimate family ownership had no significance impact to audit fees due to alignment effect and entrenchment effect. However, institutional ownership had a significant positive effect on audit fees because institutional investors demand high quality external audits as a form of investor protection. Government ownership has a significant negative effect on audit fees only with moderating variables because government ownership increases the company’s control (alignment effect) and reduces its risk. This study also found that the role of the board of commissioners and the audit committee did not moderate the effect of ownership on audit fees. Keywords— audit fee, ultimate ownership, corporate governance
{"title":"Impact of Ultimate Ownership Type on Audit Fees with Corporate Governance as Moderating Variable","authors":"Andina Vivandari, F. Fitriany","doi":"10.2991/aprish-18.2019.31","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.31","url":null,"abstract":"This study examines the impact of ultimate ownership type on audit fee and corporate governance role as moderating variable, using banking companies data from 2012–2016. Results show that ultimate family ownership had no significance impact to audit fees due to alignment effect and entrenchment effect. However, institutional ownership had a significant positive effect on audit fees because institutional investors demand high quality external audits as a form of investor protection. Government ownership has a significant negative effect on audit fees only with moderating variables because government ownership increases the company’s control (alignment effect) and reduces its risk. This study also found that the role of the board of commissioners and the audit committee did not moderate the effect of ownership on audit fees. Keywords— audit fee, ultimate ownership, corporate governance","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117117772","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.2991/aprish-18.2019.21
Mohamad Nurcahyo Hadiwasono, R. Yuniasih
Abstract—The purpose of this study is to analyze the process of and find solutions to the gaps in transit account warranty transactions in the PT. XYZ dealer network and provide proposed improvements to warranty transaction procedures. This research used qualitative methods with a case study approach and acquired data from spare parts procurement, warranty claim records, and the claim and delivery warranty process as well as the responses to warranty claims. The result showed that the weakness of the warranty process in the PT. XYZ dealer network centers on the internal control management in each of those dealers. The research suggests improving the standard operating procedures in each step of the warranty process, in particular those categories from which we procured data.
{"title":"Analysis of Management Warranty Processes: A Case Study in the PT. XYZ Dealer Network","authors":"Mohamad Nurcahyo Hadiwasono, R. Yuniasih","doi":"10.2991/aprish-18.2019.21","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.21","url":null,"abstract":"Abstract—The purpose of this study is to analyze the process of and find solutions to the gaps in transit account warranty transactions in the PT. XYZ dealer network and provide proposed improvements to warranty transaction procedures. This research used qualitative methods with a case study approach and acquired data from spare parts procurement, warranty claim records, and the claim and delivery warranty process as well as the responses to warranty claims. The result showed that the weakness of the warranty process in the PT. XYZ dealer network centers on the internal control management in each of those dealers. The research suggests improving the standard operating procedures in each step of the warranty process, in particular those categories from which we procured data.","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"299302 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123448711","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.2991/aprish-18.2019.7
Tri Oka Putra, Christina Juliana
This research initiative aims to analyze the performance of Daerah Khusus Ibukota (DKI) Jakarta province from 2013 to 2016. This assessment is important because the budget realization of the local administration is not maximized. The Department of Transportation was established as the research unit for the present study. The analysis was conducted by comparing the strategic plan related to priority programs for the development of the public transport system, especially road and rail-based transportation. The results of the investigation reveal the existence of certain weaknesses and barriers in the accomplishment of the priority programs. It is concluded that comprehensive strategy management and the measurement of performance are critically required. Hence, this research attempts to develop a suitable and balanced scorecard to instigate improvement in the Department of Transportation’s performance. Keywords—performance, priority programs, balanced scorecard
这项研究计划旨在分析Daerah Khusus Ibukota (DKI)雅加达省从2013年到2016年的表现。因为地方自治团体的预算实现并没有最大化，所以这个评价很重要。运输部被设立为本研究的研究单位。分析是通过比较与公共交通系统，特别是公路和铁路交通发展的优先项目相关的战略计划来进行的。调查结果表明，在实施重点项目中存在一定的薄弱环节和障碍。结论是，全面的战略管理和绩效衡量是至关重要的。因此，本研究试图开发一个合适的和平衡的计分卡，以促进改善运输部的绩效。关键词:绩效，优先项目，平衡计分卡
{"title":"Analysis of Low Budget Realization for Local Government Priority Programs: A Case Study on the Transportation Department of DKI Jakarta","authors":"Tri Oka Putra, Christina Juliana","doi":"10.2991/aprish-18.2019.7","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.7","url":null,"abstract":"This research initiative aims to analyze the performance of Daerah Khusus Ibukota (DKI) Jakarta province from 2013 to 2016. This assessment is important because the budget realization of the local administration is not maximized. The Department of Transportation was established as the research unit for the present study. The analysis was conducted by comparing the strategic plan related to priority programs for the development of the public transport system, especially road and rail-based transportation. The results of the investigation reveal the existence of certain weaknesses and barriers in the accomplishment of the priority programs. It is concluded that comprehensive strategy management and the measurement of performance are critically required. Hence, this research attempts to develop a suitable and balanced scorecard to instigate improvement in the Department of Transportation’s performance. Keywords—performance, priority programs, balanced scorecard","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128439272","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.2991/aprish-18.2019.9
Omar Shazaki Dilaga, M. Ichsan
This study aims to develop risk management in a village’s financial activities. Such management is aimed at assisting villages, local governments and even the central government in looking at the village’s financial condition and providing solutions to control problems found in its financial activities. This research uses a qualitative method. The data used in this study are primary and secondary data. The primary data was collected through interviews and observation. The secondary data was obtained through documentation and a literature study. The risk management concept from the Project Management Institute is used in this paper. The impact and possibilities’ scale are adopted from the Ministry of Finance's risk guidelines, as are the level and risk appetite. Two theoretical parameters are adopted in the research by considering the conformity of a village in using them. The second one, agency theory, is used to see the role of principal and agent in village’s financial activities. This research shows how risk management may help villagers manage their financial activities. This instrument can be used by the relevant regional work unit (OPD) in evaluating villages. Additionally, the result of the study can be used as a groundwork plan in conducting an audit by government internal supervisory apparatus (APIP). Keywords—Risk management, risk, control, village
{"title":"Riskmanagement Design on Village's Financial Activities: A Case Study of Barabali Village, Central Lombok","authors":"Omar Shazaki Dilaga, M. Ichsan","doi":"10.2991/aprish-18.2019.9","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.9","url":null,"abstract":"This study aims to develop risk management in a village’s financial activities. Such management is aimed at assisting villages, local governments and even the central government in looking at the village’s financial condition and providing solutions to control problems found in its financial activities. This research uses a qualitative method. The data used in this study are primary and secondary data. The primary data was collected through interviews and observation. The secondary data was obtained through documentation and a literature study. The risk management concept from the Project Management Institute is used in this paper. The impact and possibilities’ scale are adopted from the Ministry of Finance's risk guidelines, as are the level and risk appetite. Two theoretical parameters are adopted in the research by considering the conformity of a village in using them. The second one, agency theory, is used to see the role of principal and agent in village’s financial activities. This research shows how risk management may help villagers manage their financial activities. This instrument can be used by the relevant regional work unit (OPD) in evaluating villages. Additionally, the result of the study can be used as a groundwork plan in conducting an audit by government internal supervisory apparatus (APIP). Keywords—Risk management, risk, control, village","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125424814","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.2991/aprish-18.2019.40
E. Nurhasanah, M. Nurzaman, Y. Wibisono
This paper assessed the feasibility of communitybased zakat recipients and recommended relevant programs to alleviate mustahiq community conditions in West Bandung District. Research on feasibility studies for community-based zakat programs is still infrequent. Furthermore, no standardized assessment tool has been designed to measure the feasibility of becoming a zakat recipient based on characteristics of the community. Therefore, this study used the Village Zakat Index (IDZ) instrument adopted from Puskas BAZNAS. IDZ was derived from the average calculation of five dimensions of economics, health, education, social and humanity, and da’wah in the community by using a mixed methods approach and multistage cluster sampling. Results showed that Mekarwangi Village in West Bandung District could be helped by the charity fund based on calculation of IDZ that reached 0.59. Meanwhile, the detailed index of each dimension’s economic conditions was 0.32; the educational and health were 0.64 and 0.52 respectively. Dimension of Social and humanity was 0.71 and 0.80 for the da’wah dimension. Based on these results, the program relevant to the condition of the mustahiq community in West Bandung District Mekarwangi Village was community economic improvement through empowerment of economic potential. Keywords— utilization of zakat, mustahiq community, zakat village index
{"title":"Feasibility Study for Distribution of Zakat to Mustahiq Community in West Bandung: A Village Assisted by Rumah Zakat","authors":"E. Nurhasanah, M. Nurzaman, Y. Wibisono","doi":"10.2991/aprish-18.2019.40","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.40","url":null,"abstract":"This paper assessed the feasibility of communitybased zakat recipients and recommended relevant programs to alleviate mustahiq community conditions in West Bandung District. Research on feasibility studies for community-based zakat programs is still infrequent. Furthermore, no standardized assessment tool has been designed to measure the feasibility of becoming a zakat recipient based on characteristics of the community. Therefore, this study used the Village Zakat Index (IDZ) instrument adopted from Puskas BAZNAS. IDZ was derived from the average calculation of five dimensions of economics, health, education, social and humanity, and da’wah in the community by using a mixed methods approach and multistage cluster sampling. Results showed that Mekarwangi Village in West Bandung District could be helped by the charity fund based on calculation of IDZ that reached 0.59. Meanwhile, the detailed index of each dimension’s economic conditions was 0.32; the educational and health were 0.64 and 0.52 respectively. Dimension of Social and humanity was 0.71 and 0.80 for the da’wah dimension. Based on these results, the program relevant to the condition of the mustahiq community in West Bandung District Mekarwangi Village was community economic improvement through empowerment of economic potential. Keywords— utilization of zakat, mustahiq community, zakat village index","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129336177","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.2991/aprish-18.2019.17
Deriqqa Mawaddah Yulfa, F. Fitriany
This study aims to examine whether goingconcern audit opinion and 2institutional3 ownership’ measured by the? percentage of institutional ownership affect the cost of equity, and whether institutional ownership moderates the impact of going-concern audit opinion on cost of equity. From regression using a 1.428 annual report from 2011–2016, with a capital asset pricing model method to measure the cost of equity, this study found a positive relationship between goingconcern audit opinion and the cost of equity, that is, if the company receives a 3going-concern? 1audit^ Hopinion{, Vthecost CofB equity will increase. 4Going-concern> “audit; _opinion+ reflects risks to 3the4 company, thereby increasing the company’s cost of equity. This research also finds that institutional ownership has a negative impact on cost of equity; thus, the higher the percentage of institutional ownership in a firm, the lower the company’s cost of equity. In moderation testing, this study finds that institutional ownership weakens the positive impact of Jgoing-concern4 Laudit opinion? on cost Nof] equity. MThis; can be Ldue3 2to1 institutional investors monitoring the company’s performance; thus, the company can improve its performance in order to minimize the possibility of getting a going-concern audit opinion. Keywords—audit opinion, cost of equity, institutional ownership, investor
{"title":"Impact of Going-Concern Audit Opinion On Cost of Equity with Institutional Ownership as Moderation","authors":"Deriqqa Mawaddah Yulfa, F. Fitriany","doi":"10.2991/aprish-18.2019.17","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.17","url":null,"abstract":"This study aims to examine whether goingconcern audit opinion and 2institutional3 ownership’ measured by the? percentage of institutional ownership affect the cost of equity, and whether institutional ownership moderates the impact of going-concern audit opinion on cost of equity. From regression using a 1.428 annual report from 2011–2016, with a capital asset pricing model method to measure the cost of equity, this study found a positive relationship between goingconcern audit opinion and the cost of equity, that is, if the company receives a 3going-concern? 1audit^ Hopinion{, Vthecost CofB equity will increase. 4Going-concern> “audit; _opinion+ reflects risks to 3the4 company, thereby increasing the company’s cost of equity. This research also finds that institutional ownership has a negative impact on cost of equity; thus, the higher the percentage of institutional ownership in a firm, the lower the company’s cost of equity. In moderation testing, this study finds that institutional ownership weakens the positive impact of Jgoing-concern4 Laudit opinion? on cost Nof] equity. MThis; can be Ldue3 2to1 institutional investors monitoring the company’s performance; thus, the company can improve its performance in order to minimize the possibility of getting a going-concern audit opinion. Keywords—audit opinion, cost of equity, institutional ownership, investor","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"332 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132404105","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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