Pub Date : 2019-05-01DOI: 10.2991/ICEBEF-18.2019.19
M. Kustiawan, Hanifa Zulhaimi, I. Solikin
This study is directed to identify any strategy that can be done to improve tax compliance. With the spirit of the state apparatus, especially the Civil Servant, in reporting the taxes, it is expected to become a continuously growing and infectious snowball to the taxpayers to report their taxes correctly, completely and clearly as well as to avoid administrative sanctions that are subject to such non-compliance. This study method used is qualitative, the source of this study is government treasurer. The use of this qualitative approach is based on the concept of natural setting, grounded theory, descriptive, more concerned with the process than the outcome, temporary design, and research results are negotiated and agreed upon. Keywords—tax compliance; civil servant; government treasurer
{"title":"Strategic Effort to Improve Tax Compliance","authors":"M. Kustiawan, Hanifa Zulhaimi, I. Solikin","doi":"10.2991/ICEBEF-18.2019.19","DOIUrl":"https://doi.org/10.2991/ICEBEF-18.2019.19","url":null,"abstract":"This study is directed to identify any strategy that can be done to improve tax compliance. With the spirit of the state apparatus, especially the Civil Servant, in reporting the taxes, it is expected to become a continuously growing and infectious snowball to the taxpayers to report their taxes correctly, completely and clearly as well as to avoid administrative sanctions that are subject to such non-compliance. This study method used is qualitative, the source of this study is government treasurer. The use of this qualitative approach is based on the concept of natural setting, grounded theory, descriptive, more concerned with the process than the outcome, temporary design, and research results are negotiated and agreed upon. Keywords—tax compliance; civil servant; government treasurer","PeriodicalId":139393,"journal":{"name":"Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123085250","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 : 2019-05-01DOI: 10.2991/ICEBEF-18.2019.156
Izal Zaelani, Maya Ariyanti
This research was conducted to see how customer’s value perceived benefits from the loyalty program at PT ABC (Monetary Savings, Exploration, Entertained, Recognition and Social Benefits) and see how they affect relationship quality through mediating perceived relationship investment. This research was conducted because of the significant customer awareness growth towards the loyalty program which was not accompanied by a significant decrease in the churn rate at PT ABC. In this study, quantitative analysis is used with SEM (Structural Equation Modeling) analysis techniques using Lisrel 8.8 software. Data collection was done through online questionnaires and obtained 200 respondents from various types of products and levels of customer loyalty. Based on the results of data processing, it is known that customer appraisal of perceived benefits variables is somewhat amenable, while customer appraisal of perceived relationship investment variables and relationship quality shows agreed values. And based on the evaluation of the effect proved that perceived benefits have a positive effect on relationship quality by mediating perceived relationship investment variables. In order to get a good relationship quality between the company and its customers, PT ABC needs to increase the benefits of the loyalty program by increasing the type and amount of rewards that can be exchanged by customers, the right reward allocation and segmentation based on the product and the level of customer loyalty and always innovating collection, exchange and expiration schemes of the loyalty program. Keywords—perceived benefits; loyalty program; point; relationship quality
{"title":"Perceived Benefits from Loyalty Program and its Influence on Relationship Quality","authors":"Izal Zaelani, Maya Ariyanti","doi":"10.2991/ICEBEF-18.2019.156","DOIUrl":"https://doi.org/10.2991/ICEBEF-18.2019.156","url":null,"abstract":"This research was conducted to see how customer’s value perceived benefits from the loyalty program at PT ABC (Monetary Savings, Exploration, Entertained, Recognition and Social Benefits) and see how they affect relationship quality through mediating perceived relationship investment. This research was conducted because of the significant customer awareness growth towards the loyalty program which was not accompanied by a significant decrease in the churn rate at PT ABC. In this study, quantitative analysis is used with SEM (Structural Equation Modeling) analysis techniques using Lisrel 8.8 software. Data collection was done through online questionnaires and obtained 200 respondents from various types of products and levels of customer loyalty. Based on the results of data processing, it is known that customer appraisal of perceived benefits variables is somewhat amenable, while customer appraisal of perceived relationship investment variables and relationship quality shows agreed values. And based on the evaluation of the effect proved that perceived benefits have a positive effect on relationship quality by mediating perceived relationship investment variables. In order to get a good relationship quality between the company and its customers, PT ABC needs to increase the benefits of the loyalty program by increasing the type and amount of rewards that can be exchanged by customers, the right reward allocation and segmentation based on the product and the level of customer loyalty and always innovating collection, exchange and expiration schemes of the loyalty program. Keywords—perceived benefits; loyalty program; point; relationship quality","PeriodicalId":139393,"journal":{"name":"Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116773595","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 : 2019-05-01DOI: 10.2991/ICEBEF-18.2019.10
Dewi Asri Rosalina, N. Nugraha
This study aims to examine the effects of ownership structure on the profitability of banks in Indonesia. The structure of bank ownership is divided into three categories, namely government, private domestic, and foreign ownership. Bank profitability is measured by Return on Assets (ROA) and Return on Equity (ROE). This research uses bank size as a control variable. We use explanatory survey for this study. The sampling technique used is the purposive sampling method. We use secondary data obtained from the Indonesian Financial Services Authority and annual reports from each bank. We then analyze the data using panel regression testing with common effect modeling. The results show that private domestic and foreign ownership have statistically significant positive effects on bank profitability, while government ownership has a statistically significant negative effect on bank profitability. Keywords—ownership structure; banking; profitability
{"title":"The Effects of Ownership Structure on Bank Profitability","authors":"Dewi Asri Rosalina, N. Nugraha","doi":"10.2991/ICEBEF-18.2019.10","DOIUrl":"https://doi.org/10.2991/ICEBEF-18.2019.10","url":null,"abstract":"This study aims to examine the effects of ownership structure on the profitability of banks in Indonesia. The structure of bank ownership is divided into three categories, namely government, private domestic, and foreign ownership. Bank profitability is measured by Return on Assets (ROA) and Return on Equity (ROE). This research uses bank size as a control variable. We use explanatory survey for this study. The sampling technique used is the purposive sampling method. We use secondary data obtained from the Indonesian Financial Services Authority and annual reports from each bank. We then analyze the data using panel regression testing with common effect modeling. The results show that private domestic and foreign ownership have statistically significant positive effects on bank profitability, while government ownership has a statistically significant negative effect on bank profitability. Keywords—ownership structure; banking; profitability","PeriodicalId":139393,"journal":{"name":"Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127469434","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 : 2019-05-01DOI: 10.2991/ICEBEF-18.2019.85
Nenny Hendajany
This paper discusses the return on education using the Mincer model. The Mincer equation is a log natural income associated with years of school completion and work experience. One of the problems arising from the Mincer equation using the OLS (Ordinary Least Square) method is biased estimation result. The magnitude of the bias collected by previous researcher’s ranges from 0.7% -9.4%. Bias can occur due to sample selection and endogeneity problems. Problem of sample selection will be overcome with mills ratio or Heckit method while the endogeneity problem in this paper will be overcome by IV (Instrumental Variable) method. Instrumental variables must have a provision: the variables used as the instrument have no relation with the dependent variable, and the variable has correlated with the independent variable that is considered endogenous. Variable used as instrument is parent education. However, in this paper, I use pooling data from 1993-2014 with Indonesia Family Live Survey. Empirical results show the difference between return on education value using OLS and IV methods. Results with IV give a larger return value than OLS. The return value bias for the Indonesian case is still in tolerance. Keywords—return on education; mincer; pooling data; sample selection; instrumental variable
{"title":"The Private Return on Education and How to Solve the Endogeneity Problem: Case Indonesia","authors":"Nenny Hendajany","doi":"10.2991/ICEBEF-18.2019.85","DOIUrl":"https://doi.org/10.2991/ICEBEF-18.2019.85","url":null,"abstract":"This paper discusses the return on education using the Mincer model. The Mincer equation is a log natural income associated with years of school completion and work experience. One of the problems arising from the Mincer equation using the OLS (Ordinary Least Square) method is biased estimation result. The magnitude of the bias collected by previous researcher’s ranges from 0.7% -9.4%. Bias can occur due to sample selection and endogeneity problems. Problem of sample selection will be overcome with mills ratio or Heckit method while the endogeneity problem in this paper will be overcome by IV (Instrumental Variable) method. Instrumental variables must have a provision: the variables used as the instrument have no relation with the dependent variable, and the variable has correlated with the independent variable that is considered endogenous. Variable used as instrument is parent education. However, in this paper, I use pooling data from 1993-2014 with Indonesia Family Live Survey. Empirical results show the difference between return on education value using OLS and IV methods. Results with IV give a larger return value than OLS. The return value bias for the Indonesian case is still in tolerance. Keywords—return on education; mincer; pooling data; sample selection; instrumental variable","PeriodicalId":139393,"journal":{"name":"Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)","volume":"176 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116398299","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 : 2019-05-01DOI: 10.2991/ICEBEF-18.2019.110
L. Aldianto, Vania Nur Rizqi Rhommadhonni, G. Anggadwita, C. Wirawan
This paper aims to explore factors enhancing and factors hindering competitiveness of fashion cluster in Bandung. What are supporting factor to increase competitiveness of fashion cluster? And what are hindering factors to increase competitiveness of fashion cluster? Literature review study will be conducted to explore the factors influence competitiveness in fashion cluster both supporting and hindering factors. This paper is the initial step to propose the strategy for increasing competitiveness of fashion cluster in Bandung. Innovation cluster is one of the strategy could be adopted to develop competitiveness of fashion cluster. Clustering as an important way for enterprises to develop regional and national competitiveness by broaden and enhance industrial linkage together vertical and horizontal relationship. Moreover, cluster industry potentially increasing productivity, increasing innovation, and stimulating of new business. Keywords—innovation cluster; small and medium enterprise; fashion cluster
{"title":"Growing Competitiveness of Fashion Cluster","authors":"L. Aldianto, Vania Nur Rizqi Rhommadhonni, G. Anggadwita, C. Wirawan","doi":"10.2991/ICEBEF-18.2019.110","DOIUrl":"https://doi.org/10.2991/ICEBEF-18.2019.110","url":null,"abstract":"This paper aims to explore factors enhancing and factors hindering competitiveness of fashion cluster in Bandung. What are supporting factor to increase competitiveness of fashion cluster? And what are hindering factors to increase competitiveness of fashion cluster? Literature review study will be conducted to explore the factors influence competitiveness in fashion cluster both supporting and hindering factors. This paper is the initial step to propose the strategy for increasing competitiveness of fashion cluster in Bandung. Innovation cluster is one of the strategy could be adopted to develop competitiveness of fashion cluster. Clustering as an important way for enterprises to develop regional and national competitiveness by broaden and enhance industrial linkage together vertical and horizontal relationship. Moreover, cluster industry potentially increasing productivity, increasing innovation, and stimulating of new business. Keywords—innovation cluster; small and medium enterprise; fashion cluster","PeriodicalId":139393,"journal":{"name":"Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)","volume":"639 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116413238","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 : 2019-05-01DOI: 10.2991/ICEBEF-18.2019.2
Leni Yuliyanti, N. Nugraha, Yanyan Kurnia Fadilah
This study aims at determining the influence of local own-source revenue towards regional financial independence. This study based on regional government regencies and municipalities of Indonesia. The research employed descriptive verification and documentation method as data collection technique. This study used secondary data that was obtained from the realization reports of regional government regencies and municipalities of Indonesia from the Ministry of Finance of the Republic of Indonesia in 2013-2016. The population of this study was 495 regencies and municipalities in Indonesia. The sampling technique used was cluster and stratified random sampling. It obtained a sample of 233 regional government regencies and municipalities in Indonesia. This study employed multiple regression Hypothesis testing method. Based on the t-test result data, it can be concluded that there was an influence of the local own source revenue to the level of regional financial independence, and the status of regional government was influenced on the level of regional financial independence. Keywords—local own source revenue; regional financial independence
{"title":"The Influence of Local Own-Source Revenue towards Regional Financial Independence","authors":"Leni Yuliyanti, N. Nugraha, Yanyan Kurnia Fadilah","doi":"10.2991/ICEBEF-18.2019.2","DOIUrl":"https://doi.org/10.2991/ICEBEF-18.2019.2","url":null,"abstract":"This study aims at determining the influence of local own-source revenue towards regional financial independence. This study based on regional government regencies and municipalities of Indonesia. The research employed descriptive verification and documentation method as data collection technique. This study used secondary data that was obtained from the realization reports of regional government regencies and municipalities of Indonesia from the Ministry of Finance of the Republic of Indonesia in 2013-2016. The population of this study was 495 regencies and municipalities in Indonesia. The sampling technique used was cluster and stratified random sampling. It obtained a sample of 233 regional government regencies and municipalities in Indonesia. This study employed multiple regression Hypothesis testing method. Based on the t-test result data, it can be concluded that there was an influence of the local own source revenue to the level of regional financial independence, and the status of regional government was influenced on the level of regional financial independence. Keywords—local own source revenue; regional financial independence","PeriodicalId":139393,"journal":{"name":"Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)","volume":"438 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116740660","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 : 2019-05-01DOI: 10.2991/ICEBEF-18.2019.54
Marwan Effendi, S. Suryana
Entrepreneurial intentions are formed from a series of variable causes such as the personal attractiveness of entrepreneurs, formed by entrepreneurship skills, the attitude of entrepreneurs formed by tradition, comfort, security, virtue values and self-entrepreneurial concepts. In this study will examine further the variables that shape a woman's intention in entrepreneurship. This study will examine personal attractiveness variables, entrepreneurial attitudes and selfconcept of a woman's intention in entrepreneurship conducted in several small and medium-sized businesses in Indonesia. The methods of this study using descriptive method and quantitative approach. The results show that there is a positive influence on each variable studied on women's entrepreneurial intentions. The results of this study are expected to provide a real picture of the dominant variables in influencing entrepreneurial intentions for women. Keywords—personal attraction (self efficacy); entrepreneurial attitude (entrepreneur attitude); self concept; woman entrepreneurial intention
{"title":"Women Entrepreneurship Intensions in Indonesia","authors":"Marwan Effendi, S. Suryana","doi":"10.2991/ICEBEF-18.2019.54","DOIUrl":"https://doi.org/10.2991/ICEBEF-18.2019.54","url":null,"abstract":"Entrepreneurial intentions are formed from a series of variable causes such as the personal attractiveness of entrepreneurs, formed by entrepreneurship skills, the attitude of entrepreneurs formed by tradition, comfort, security, virtue values and self-entrepreneurial concepts. In this study will examine further the variables that shape a woman's intention in entrepreneurship. This study will examine personal attractiveness variables, entrepreneurial attitudes and selfconcept of a woman's intention in entrepreneurship conducted in several small and medium-sized businesses in Indonesia. The methods of this study using descriptive method and quantitative approach. The results show that there is a positive influence on each variable studied on women's entrepreneurial intentions. The results of this study are expected to provide a real picture of the dominant variables in influencing entrepreneurial intentions for women. Keywords—personal attraction (self efficacy); entrepreneurial attitude (entrepreneur attitude); self concept; woman entrepreneurial intention","PeriodicalId":139393,"journal":{"name":"Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129092122","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 : 2019-05-01DOI: 10.2991/ICEBEF-18.2019.118
H. Winata, A. M. Adiandari
In current banking digitalization era, bank could meet this challenge by launching a payment technology using QR code scan, that use devices owned by their customer by scanning QR code attached to the merchant. Customer satisfaction should be prioritized which is determined by the quality of goods or services. E-ServQual intended to examine transaction accuracy, speed to solve problems online, required information easily available, and ease of accessing QR Pay. This study aimed to analyze bank customer satisfaction level in using QR Pay service based on ServQual method integrated with Fuzzy logic. This research also identified service variables prioritized by customers by using Importance Performance Analysis (IPA). This study conducted on 69 customers of Bank QR Pay service in one Branch Office of State-Owned Enterprises bank in Balikpapan, East Kalimantan. Study result indicated that the need of QR Pay strategy improvement service that comprised of transaction accuracy, speed to solve problems online, required information easily available and ease of accessing the QR Pay. Keywords—service quality; QRPay; Fuzzy E-Servqual; IPA
{"title":"Quick Response Pay Analysis with Electronic Service Quality and Importance Performance Analysis","authors":"H. Winata, A. M. Adiandari","doi":"10.2991/ICEBEF-18.2019.118","DOIUrl":"https://doi.org/10.2991/ICEBEF-18.2019.118","url":null,"abstract":"In current banking digitalization era, bank could meet this challenge by launching a payment technology using QR code scan, that use devices owned by their customer by scanning QR code attached to the merchant. Customer satisfaction should be prioritized which is determined by the quality of goods or services. E-ServQual intended to examine transaction accuracy, speed to solve problems online, required information easily available, and ease of accessing QR Pay. This study aimed to analyze bank customer satisfaction level in using QR Pay service based on ServQual method integrated with Fuzzy logic. This research also identified service variables prioritized by customers by using Importance Performance Analysis (IPA). This study conducted on 69 customers of Bank QR Pay service in one Branch Office of State-Owned Enterprises bank in Balikpapan, East Kalimantan. Study result indicated that the need of QR Pay strategy improvement service that comprised of transaction accuracy, speed to solve problems online, required information easily available and ease of accessing the QR Pay. Keywords—service quality; QRPay; Fuzzy E-Servqual; IPA","PeriodicalId":139393,"journal":{"name":"Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124181808","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 : 2019-05-01DOI: 10.2991/ICEBEF-18.2019.102
Erly Mulyani, M. R. Linda, Suriati Nasra
This study aims to analyze the competency of internal auditors affect the quality of audits and objectivity of internal auditors affect the quality of audits in banking companies in Padang. Type of research is causative research to test hypothesis by using survey method. Population in this research is internal auditor at banking companies in Padang. The Sampling method is Non-probability with sampling technique in the form of purposive sampling. The sample is bank employee who work as internal auditor at the time of questionnaires distributed with the number of samples obtained by 43 respondents. Previous studies only investigate the topic in one firm. This study uses several firms which are have internal audit deprtment in Padang. The results of this study indicate that competency has no significant effect on audit quality and objectivity has significant effect on audit quality. R square value is 0.488, this indicates that the contribution of independent variable to the dependent variable is 48.8% while 51.2% is determined by other factors not examined in this research. Keywords—competency; objectivity; audit quality; and internal auditor
{"title":"Competency and Objectivity of Internal Auditor on Audit Quality at Banking Companies","authors":"Erly Mulyani, M. R. Linda, Suriati Nasra","doi":"10.2991/ICEBEF-18.2019.102","DOIUrl":"https://doi.org/10.2991/ICEBEF-18.2019.102","url":null,"abstract":"This study aims to analyze the competency of internal auditors affect the quality of audits and objectivity of internal auditors affect the quality of audits in banking companies in Padang. Type of research is causative research to test hypothesis by using survey method. Population in this research is internal auditor at banking companies in Padang. The Sampling method is Non-probability with sampling technique in the form of purposive sampling. The sample is bank employee who work as internal auditor at the time of questionnaires distributed with the number of samples obtained by 43 respondents. Previous studies only investigate the topic in one firm. This study uses several firms which are have internal audit deprtment in Padang. The results of this study indicate that competency has no significant effect on audit quality and objectivity has significant effect on audit quality. R square value is 0.488, this indicates that the contribution of independent variable to the dependent variable is 48.8% while 51.2% is determined by other factors not examined in this research. Keywords—competency; objectivity; audit quality; and internal auditor","PeriodicalId":139393,"journal":{"name":"Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)","volume":"7 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120885956","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 : 2019-05-01DOI: 10.2991/ICEBEF-18.2019.21
Silviana Agustami, Y. Listiani
This research aimed to know the effect of good corporate governance and profitability on sustainability report disclosure in banking in Indonesia in 2013-2015. The research method applied in this study was descriptive and verificative methods. The technique for the data collection was trough examining the documentations. The data analytical method used in this study was regression of panel data. Then, the results of the hypothetical experiments in this study showed that either the good corporate governance or profitability put effects towards the sustainability report disclosure. In addition, the good corporate governance and profitability simultaneously also have effects towards the sustainability report disclosure. Keywords—good corporate governance; profitability; sustainability report disclosure
{"title":"The Influence of Good Corporate Governance and Profitability into the Disclosure of Sustainability Report in Banking","authors":"Silviana Agustami, Y. Listiani","doi":"10.2991/ICEBEF-18.2019.21","DOIUrl":"https://doi.org/10.2991/ICEBEF-18.2019.21","url":null,"abstract":"This research aimed to know the effect of good corporate governance and profitability on sustainability report disclosure in banking in Indonesia in 2013-2015. The research method applied in this study was descriptive and verificative methods. The technique for the data collection was trough examining the documentations. The data analytical method used in this study was regression of panel data. Then, the results of the hypothetical experiments in this study showed that either the good corporate governance or profitability put effects towards the sustainability report disclosure. In addition, the good corporate governance and profitability simultaneously also have effects towards the sustainability report disclosure. Keywords—good corporate governance; profitability; sustainability report disclosure","PeriodicalId":139393,"journal":{"name":"Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)","volume":"196 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114314702","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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