This study aims to analyze the effect of providing performance allowances on employee performance in the Information Services and Complaints Office of the Directorate General of Taxes. The approach used is a quantitative approach with the type of correlation research. The population in this study were 378 employees with a total sample of 67 people based on random sampling. The technique of collecting data is by distributing questionnaires. The results show that performance allowances have a positive and significant effect on employee performance. Performance allowances can motivate employees to work optimally so that they can have an effect on improving employee performance at the Information and Complaints Service Office of the Directorate General of Taxes.
{"title":"TUKIN PAYMENT ANALYSIS TO EMPLOYEES IN THE INFORMATION AND COMPLAINTS SERVICES OFFICE DIRECTORATE GENERAL OF TAXATION OF THE REPUBLIC OF INDONESIA","authors":"Sumarno Manrejo, Rinda Fitaningsih","doi":"10.56174/mrsj.v2i1.364","DOIUrl":"https://doi.org/10.56174/mrsj.v2i1.364","url":null,"abstract":"This study aims to analyze the effect of providing performance allowances on employee performance in the Information Services and Complaints Office of the Directorate General of Taxes. The approach used is a quantitative approach with the type of correlation research. The population in this study were 378 employees with a total sample of 67 people based on random sampling. The technique of collecting data is by distributing questionnaires. The results show that performance allowances have a positive and significant effect on employee performance. Performance allowances can motivate employees to work optimally so that they can have an effect on improving employee performance at the Information and Complaints Service Office of the Directorate General of Taxes.","PeriodicalId":126656,"journal":{"name":"Management Research Studies Journal","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130057213","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}
This study aims to determine the effect of capital structure, liquidity on firm value with profitability as an intervening variable. The samples used in this study are companies engaged in property and real estate listed on the Indonesia Stock Exchange (IDX) for the period 2014 - 2019. The independent variables in this study are the current ratio (CR) and debt to equity ratio (DER) to price book value ratio (PBV) with return on equity (ROE). The number of samples used in the study amounted to 20 companies using purposive sampling. The results of this study indicate that the variable capital structure (DER) has no effect on firm value (PBV), liquidity (CR) affects firm value (PBV), capital structure (DER) affects profitability (ROE), Liquidity (CR) affects profitability (ROE), profitability (ROE) are unable to mediate the capital structure (DER) on firm value (PBV) and profitability is able to mediate between liquidity (CR) against firm value (PBV).
{"title":"EFFECT OF CAPITAL STRUCTURE AND LIQUIDATION ON FIRMS VALUE WITH PROFITABILITY AS INTERVENING VARIABLES (Case Study On Property And Real Estate Companies Registered In Indonesia Stock Exchange 2014-2019 )","authors":"Elmi Aguduri Puspita, Indra Siswanti","doi":"10.56174/mrsj.v2i1.366","DOIUrl":"https://doi.org/10.56174/mrsj.v2i1.366","url":null,"abstract":"This study aims to determine the effect of capital structure, liquidity on firm value with profitability as an intervening variable. The samples used in this study are companies engaged in property and real estate listed on the Indonesia Stock Exchange (IDX) for the period 2014 - 2019. The independent variables in this study are the current ratio (CR) and debt to equity ratio (DER) to price book value ratio (PBV) with return on equity (ROE). The number of samples used in the study amounted to 20 companies using purposive sampling. The results of this study indicate that the variable capital structure (DER) has no effect on firm value (PBV), liquidity (CR) affects firm value (PBV), capital structure (DER) affects profitability (ROE), Liquidity (CR) affects profitability (ROE), profitability (ROE) are unable to mediate the capital structure (DER) on firm value (PBV) and profitability is able to mediate between liquidity (CR) against firm value (PBV).","PeriodicalId":126656,"journal":{"name":"Management Research Studies Journal","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127579549","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}
Employee performance plays an important role in terms of organizational continuity. The success of the entire implementation of work tasks of an organization is largely determined by the existence of quality human resource management. Employee engagement should be more than just a systematic approach, it should be part of the company culture and part of the management philosophy. The purpose of this study was to determine the effect of quality of work-life on performance mediated by job satisfaction. The number of samples in this study was all employees in the production department of an electronics company in the Jababeka industrial area with a total of 72 respondents. This study has been performed using the Smart PLS analysis tool using quantitative methods. The selection is conducted via a Google Form, which completes an online survey. Data analysis techniques used in this research are R-square checks, bootstrapping, route coefficient, and some indirect effects. Results have shown that work-life quality affects employee performance, work-life quality influences job satisfaction, job satisfaction affects employee performance and job satisfaction can help mediate work-life quality on employee performance.
{"title":"THE ROLE OF JOB SATISFACTION IN MEDIATING THE INFLUENCE OF QUALITY OF WORK LIFE ON EMPLOYEE PERFORMANCE","authors":"R. Setyaningrum, Muhamad Ekhsan","doi":"10.56174/mrsj.v2i1.369","DOIUrl":"https://doi.org/10.56174/mrsj.v2i1.369","url":null,"abstract":"Employee performance plays an important role in terms of organizational continuity. The success of the entire implementation of work tasks of an organization is largely determined by the existence of quality human resource management. Employee engagement should be more than just a systematic approach, it should be part of the company culture and part of the management philosophy. The purpose of this study was to determine the effect of quality of work-life on performance mediated by job satisfaction. The number of samples in this study was all employees in the production department of an electronics company in the Jababeka industrial area with a total of 72 respondents. This study has been performed using the Smart PLS analysis tool using quantitative methods. The selection is conducted via a Google Form, which completes an online survey. Data analysis techniques used in this research are R-square checks, bootstrapping, route coefficient, and some indirect effects. Results have shown that work-life quality affects employee performance, work-life quality influences job satisfaction, job satisfaction affects employee performance and job satisfaction can help mediate work-life quality on employee performance.","PeriodicalId":126656,"journal":{"name":"Management Research Studies Journal","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121978078","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}
This study aims to analyze the factors that affect the loyalty of Lion Air airline behavior. The research design used was causality, while the type of research was quantitative research using the quesionary method. The population of this research is the students of Perbanas and some of the writer's friends who have flown with Lion Air, while the determination of the sample uses non-random sampling techniques and by purposive sampling. The research data used is primary data, obtained through distributing questionnaires to 100 respondents, conducted using purposive sampling technique. The analytical tool u sed is the correlation test, multiple linear regression, the coefficient of determination, and hypothesis testing. The results show that: (1) perceived fairness of price has no effect on behavioral loyalty, (2) service quality has a significant effect on behavioral loyalty, (3) customer satisfaction has a significant effect on behavioral loyalty (4) Based on the results of multiple linear regression tests, it shows that quality service is more dominant than the perception of price fairness and customer satisfaction in influencing the behavior of Lion Air airlines.
{"title":"FACTORS AFFECTING LION AIR AIRLINE LOYALTY BEHAVIOR IN INDONESIA","authors":"Rendi Ramadiyanto Utomo, A. Salim","doi":"10.56174/mrsj.v2i1.367","DOIUrl":"https://doi.org/10.56174/mrsj.v2i1.367","url":null,"abstract":"This study aims to analyze the factors that affect the loyalty of Lion Air airline behavior. The research design used was causality, while the type of research was quantitative research using the quesionary method. The population of this research is the students of Perbanas and some of the writer's friends who have flown with Lion Air, while the determination of the sample uses non-random sampling techniques and by purposive sampling. The research data used is primary data, obtained through distributing questionnaires to 100 respondents, conducted using purposive sampling technique. The analytical tool u sed is the correlation test, multiple linear regression, the coefficient of determination, and hypothesis testing. The results show that: (1) perceived fairness of price has no effect on behavioral loyalty, (2) service quality has a significant effect on behavioral loyalty, (3) customer satisfaction has a significant effect on behavioral loyalty (4) Based on the results of multiple linear regression tests, it shows that quality service is more dominant than the perception of price fairness and customer satisfaction in influencing the behavior of Lion Air airlines.","PeriodicalId":126656,"journal":{"name":"Management Research Studies Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125810649","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}
This study proposes a model of the effect of internet banking service quality on e customer satisfaction and e customer satisfaction on e customer loyalty in the banking industry in Indonesia. Based on the technology acceptance model, this study aims to expand the model to better understand why consumers are willing or hesitant to adopt internet banking as a means of financial transactions. The researcher proposes a framework that integrates the factors that affect service quality, customer satisfaction, and customer loyalty. Some important implications are also discussed and the proposed model will form the basis of empirical studies.
{"title":"INTERNET BANKING SERVICE QUALITY IN INDONESIA AND ITS IMPACT ON E-CUSTOMER SATISFACTION AND E-CUSTOMER LOYALTY","authors":"Yohanes Fery Cahaya, Indra Siswanti","doi":"10.56174/mrsj.v1i1.350","DOIUrl":"https://doi.org/10.56174/mrsj.v1i1.350","url":null,"abstract":"This study proposes a model of the effect of internet banking service quality on e customer satisfaction and e customer satisfaction on e customer loyalty in the banking industry in Indonesia. Based on the technology acceptance model, this study aims to expand the model to better understand why consumers are willing or hesitant to adopt internet banking as a means of financial transactions. The researcher proposes a framework that integrates the factors that affect service quality, customer satisfaction, and customer loyalty. Some important implications are also discussed and the proposed model will form the basis of empirical studies.","PeriodicalId":126656,"journal":{"name":"Management Research Studies Journal","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131892230","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}
The previous researches concluded that, the investor had to pressure on management for improving the earning quality, because it related with predicting the future prospect with high accuracy. Developing out the new proxy for financial reporting quality, this empirical testing modified the real earnings quality. The dividend policy has advantages in reducing out the cost of capital, so that this policy could be used as a moderated variables. This research used the moderated multiple regression by collecting all data on the listed company in industry manufacturing from 2015-2017. In calculating the future market value, this research used the Model H (Two Stages Model of Growth) in predicting the estimated price, which had fullfilled the minimum tracking signals criteria. The statistical testing shown out the real earnings quality have the positive impact on future market value, where the higher earnings quality have made the investors decision in estimating the future prospect precisely. The dividend policy played a critical role in reducing out the pattern of opportunistics behaviour, when is a pressure on management in having proclivity to improve the earnings quality. This empirical testing had pointed out that publication financial earnings had been implication of game theory. To support the game theory in publication financial performance, this research had provided a novelty in estimating investor s action by providing out the schema of investors perception and accounting information. The dividend policy had proclivity to give a push on management in implementing earning management, because managements effort in dissemating the positive signal.
{"title":"THE IMPACT OF REAL EARNINGS QUALITY ON THE FUTURE MARKET VALUE BY MODERATED BY THE DIVIDEND POLICY","authors":"Markonah Markonah, Muljanto Siladjaja, Nicodemus Simu","doi":"10.56174/mrsj.v1i1.349","DOIUrl":"https://doi.org/10.56174/mrsj.v1i1.349","url":null,"abstract":"The previous researches concluded that, the investor had to pressure on management for improving the earning quality, because it related with predicting the future prospect with high accuracy. Developing out the new proxy for financial reporting quality, this empirical testing modified the real earnings quality. The dividend policy has advantages in reducing out the cost of capital, so that this policy could be used as a moderated variables. This research used the moderated multiple regression by collecting all data on the listed company in industry manufacturing from 2015-2017. In calculating the future market value, this research used the Model H (Two Stages Model of Growth) in predicting the estimated price, which had fullfilled the minimum tracking signals criteria. The statistical testing shown out the real earnings quality have the positive impact on future market value, where the higher earnings quality have made the investors decision in estimating the future prospect precisely. The dividend policy played a critical role in reducing out the pattern of opportunistics behaviour, when is a pressure on management in having proclivity to improve the earnings quality. This empirical testing had pointed out that publication financial earnings had been implication of game theory. To support the game theory in publication financial performance, this research had provided a novelty in estimating investor s action by providing out the schema of investors perception and accounting information. The dividend policy had proclivity to give a push on management in implementing earning management, because managements effort in dissemating the positive signal.","PeriodicalId":126656,"journal":{"name":"Management Research Studies Journal","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131946419","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}
Mochamad Muslih, Novita Anggraeni Tamba, Syania Kurniawan, I. Sugianti
Ethics is very necessary in every profession. Ethics is part of governance. The purpose of this study is to study the influence of deontology ethics, virtue ethics, utilitarian ethics, and egoism ethics on the performance of banking SOEs. This research uses quantitative methods. The population is state-owned banking stakeholders. The sample is a former auditor and user of BUMN banking services. The sample was taken purposively. The results showed that deontology ethics did not significantly influence the performance of banking SOEs, virtue ethics did not significantly influence the performance of banking SOEs, utilitarian ethics did not significantly influence the performance of banking SOEs, and egoism ethics had a significant effect on the performance of banking SOEs.
{"title":"ROLE OF ETHICS IN BANKING SOE PERFORMANCE","authors":"Mochamad Muslih, Novita Anggraeni Tamba, Syania Kurniawan, I. Sugianti","doi":"10.56174/mrsj.v1i1.351","DOIUrl":"https://doi.org/10.56174/mrsj.v1i1.351","url":null,"abstract":"Ethics is very necessary in every profession. Ethics is part of governance. The purpose of this study is to study the influence of deontology ethics, virtue ethics, utilitarian ethics, and egoism ethics on the performance of banking SOEs. This research uses quantitative methods. The population is state-owned banking stakeholders. The sample is a former auditor and user of BUMN banking services. The sample was taken purposively. \u0000The results showed that deontology ethics did not significantly influence the performance of banking SOEs, virtue ethics did not significantly influence the performance of banking SOEs, utilitarian ethics did not significantly influence the performance of banking SOEs, and egoism ethics had a significant effect on the performance of banking SOEs.","PeriodicalId":126656,"journal":{"name":"Management Research Studies Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129427956","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}
Berna Ratna Sari, Muhammad Hasymi, Nurul Inayati Irianti
Accuracy and timely publication are important so that the benefits of Financial Statements for corporate stakeholders in decision making are achieved. For this reason, this study aims to examine the factors that affect the timeliness of the publication of public company financial statements on the Indonesia Stock Exchange. This research was conducted using 186 company samples for 3 years (2016 - 2018) with a logistic regression test. The results showed that the audit tenure (the length of a partnership that exists between public clients / companies and the Public Accounting Firm) has a significant effect on the timeliness of the publication of financial statements, while the existence of an Independent Commissioner, the size of assets and capital structure of public companies have no significant effect. This shows that the relationship between the Public Accounting Firm and its clients for a long time will provide a good understanding of the characteristics of the company, resulting in a level of time efficiency in the financial statement audit process, which then has a positive effect on the timeliness of the publication of the Financial Statements.
{"title":"DO THE INDEPENDENT COMMISSIONERS CONCERN OF TIMELINESS OF FINANCIAL REPORT PUBLICATION ON THE INDONESIA STOCK EXCHANGE (BEI)","authors":"Berna Ratna Sari, Muhammad Hasymi, Nurul Inayati Irianti","doi":"10.56174/mrsj.v1i1.346","DOIUrl":"https://doi.org/10.56174/mrsj.v1i1.346","url":null,"abstract":"Accuracy and timely publication are important so that the benefits of Financial Statements for corporate stakeholders in decision making are achieved. For this reason, this study aims to examine the factors that affect the timeliness of the publication of public company financial statements on the Indonesia Stock Exchange. This research was conducted using 186 company samples for 3 years (2016 - 2018) with a logistic regression test. The results showed that the audit tenure (the length of a partnership that exists between public clients / companies and the Public Accounting Firm) has a significant effect on the timeliness of the publication of financial statements, while the existence of an Independent Commissioner, the size of assets and capital structure of public companies have no significant effect. This shows that the relationship between the Public Accounting Firm and its clients for a long time will provide a good understanding of the characteristics of the company, resulting in a level of time efficiency in the financial statement audit process, which then has a positive effect on the timeliness of the publication of the Financial Statements.","PeriodicalId":126656,"journal":{"name":"Management Research Studies Journal","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117185942","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}
This previous empirical research has shown out, that the usage of accruals had the contribution negatively on investor’s perception, this current research has shown that the discretionary accruals quality had a positive contribution, which paves the way for investors to predict the future performance by concerning on the effect of dividend’s phenomenon. By developing out the measurement of the future prospect, this research has used the future market value as a new indicator, where the accounting information has a significant effect on an investment decision. This moderated multiple regression has used the dividend policy, where played a critical role in signaling communication, Thus, The causal research has the samples, that amounted 154 of the listed companies in the industrial manufacturing sector for the period 2015 until 2017. The result indicated that the discretionary accruals quality had given a practical guideline for the investor to estimate the future return with high accuracy. This dividend policy has minimized the pattern of opportunistic behavior in providing a misleading bias in the performance reporting when the dividend has strengthened the discretionary accruals quality positively on the future market value. By developing a mapping with the decision model, combined with Bayes Theorema, empirical research provides a brief illustration, pointed out the high financial statements quality implies the game theory. This research recommended that this dividend policy can be used as a mandatory obligation, and the regulators must issue public policies, which provide a push to management in implementing high accounting information quality.
{"title":"THE ACCRUALS QUALITY AND THE ESTIMATED FUTURE PERFORMANCE","authors":"Muljanto Siladjaja","doi":"10.56174/mrsj.v1i1.343","DOIUrl":"https://doi.org/10.56174/mrsj.v1i1.343","url":null,"abstract":"This previous empirical research has shown out, that the usage of accruals had the contribution negatively on investor’s perception, this current research has shown that the discretionary accruals quality had a positive contribution, which paves the way for investors to predict the future performance by concerning on the effect of dividend’s phenomenon. By developing out the measurement of the future prospect, this research has used the future market value as a new indicator, where the accounting information has a significant effect on an investment decision. This moderated multiple regression has used the dividend policy, where played a critical role in signaling communication, Thus, The causal research has the samples, that amounted 154 of the listed companies in the industrial manufacturing sector for the period 2015 until 2017. The result indicated that the discretionary accruals quality had given a practical guideline for the investor to estimate the future return with high accuracy. This dividend policy has minimized the pattern of opportunistic behavior in providing a misleading bias in the performance reporting when the dividend has strengthened the discretionary accruals quality positively on the future market value. By developing a mapping with the decision model, combined with Bayes Theorema, empirical research provides a brief illustration, pointed out the high financial statements quality implies the game theory. This research recommended that this dividend policy can be used as a mandatory obligation, and the regulators must issue public policies, which provide a push to management in implementing high accounting information quality.","PeriodicalId":126656,"journal":{"name":"Management Research Studies Journal","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126215901","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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