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Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020)最新文献

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The Influence of Capital Adequacy, Credit Risk, Liquidity, Operational Cost, Income Diversification, Firm Size and Ownership Structure on the Profitability of Bank 资本充足率、信用风险、流动性、运营成本、收入多元化、企业规模和股权结构对银行盈利能力的影响
Muchamad Imam Bintoro, Ferry Rahmadhani
This research aimed to analyze the effect of capital adequacy, credit risk, liquidity, operational cost, income diversification, firm size and ownership structure on the bank’s profitability. The object of this research is the conventional commercial bank listed at the Indonesia Stock Exchange (Bursa Efek Indonesia/BEI) from 2011 to 2015. This research used a purposive sampling method, which resulting in 16 conventional commercial banks as the sample. The data used were secondary data using a documentary method obtained from BEI’s website and the Financial Services Authority (Otoritas Jasa Keuangan/OJK’s) website. This research used multiple linear regression models and IBM statistic SPSS 21.0 software for analyzing the data. The result showed that capital adequacy, credit risk, and liquidity have no significant effect on profitability. In contrast, income diversification and ownership structure bring significant positive effects on profitability. As opposed to previous items, the operational cost and firm size cause significant adverse effects on profitability.
本研究旨在分析资本充足率、信用风险、流动性、经营成本、收入多元化、公司规模和股权结构对银行盈利能力的影响。本研究以2011 - 2015年在印尼证券交易所(Bursa Efek Indonesia/BEI)上市的传统商业银行为研究对象。本研究采用目的性抽样的方法,选取了16家传统商业银行作为样本。使用的数据是从BEI网站和金融服务管理局(Otoritas Jasa Keuangan/OJK)网站上获得的二级数据。本研究采用多元线性回归模型和IBM统计软件SPSS 21.0对数据进行分析。结果表明,资本充足率、信用风险和流动性对盈利能力没有显著影响。相反,收入多元化和股权结构对盈利能力有显著的正向影响。与前面的项目相反,运营成本和企业规模对盈利能力有显著的不利影响。
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引用次数: 1
The Job Stress as a Mediation Between Role Conflict and Employee Performance 工作压力在角色冲突与员工绩效之间的中介作用
M. Rahayu, B. Hidayat
There has been continuous scrutiny of employee performance as it is a measure of both employee and organizational success. However, the determinants of employee performance are not yet convincing. Two inconclusive determinants of employee performance identified from the literature are role conflict and job stress. This study examines the mediating role of job stress between role conflict and employee performance. Primary data were collected from 102 employees of the Regional Financial and Asset Management Office in Yogyakarta, Indonesia. Structural Equation Model (SEM) was employed to analyze the data. The results indicated that role conflict positively and directly affected job stress. However, it negatively influenced employee performance. Based on the Sobel test, the results demonstrated that job stress mediated the relationship between role conflict and employee performance.
由于员工绩效是衡量员工和组织成功的标准,因此对员工绩效的审查一直在不断进行。然而,员工绩效的决定因素尚未令人信服。从文献中确定的员工绩效的两个不确定的决定因素是角色冲突和工作压力。本研究探讨工作压力在角色冲突与员工绩效之间的中介作用。主要数据收集自印度尼西亚日惹地区金融和资产管理办公室的102名雇员。采用结构方程模型(SEM)对数据进行分析。结果表明,角色冲突对工作压力有正向和直接的影响。然而,它会对员工的绩效产生负面影响。基于Sobel检验的结果表明,工作压力在角色冲突与员工绩效之间起中介作用。
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引用次数: 2
The Influence of Internal Control, Financial Pressure, and Compensation Compatibility on the Tendency of Accounting Fraud 内部控制、财务压力和薪酬相容性对会计舞弊倾向的影响
Ilham Maulana Saud, Lulu Diyar, Alfin Taufiqul Hakim
This research discusses the influence of internal control, financial pressure, and compensation compatibility on the tendency of accounting fraud. Two experiments were conducted to test the effect of these factors. Experiment 1 examined the influence of internal control and financial pressure on the tendency of accounting fraud. Experiment 2 scrutinized the effect of internal control and compensation compatibility on the tendency of accounting fraud. The samples in this study were 122 participants selected using a purposive sampling method. Analysis of Variance (ANOVA) was employed for the hypothesis built in this study. The test results in Experiment 1 revealed that individuals in conditions where there was no internal control tended to commit accounting fraud compared to those in conditions where there was an internal control. The test results also indicated that individuals in financial pressure conditions tended to commit accounting fraud compared to conditions with no internal control. This test’s results specified that there was no interaction between internal control and financial pressure on individual decisions in the tendency of accounting fraud. Besides, the test results in experiment 2 proved that individuals who received incompatible compensation were more likely to commit accounting fraud than those who received appropriate compensation. The test results also showed that individuals in the conditions of internal control absence and inappropriate compensation were more likely to commit accounting fraud than those in conditions with internal control. The further additional analysis results disclosed that internal control manipulation in experiment 2 has succeeded in replicating the experiment 1 results.
本研究探讨内部控制、财务压力和薪酬相容性对会计舞弊倾向的影响。我们进行了两个实验来检验这些因素的影响。实验1考察了内部控制和财务压力对会计舞弊倾向的影响。实验2考察了内部控制和薪酬相容性对会计舞弊倾向的影响。本研究采用目的抽样的方法,选取122名被试。本研究的假设采用方差分析(ANOVA)。实验1的测试结果显示,在没有内部控制的情况下,个体比在有内部控制的情况下更容易发生会计舞弊。测试结果还表明,与没有内部控制的情况相比,财务压力条件下的个人倾向于实施会计欺诈。本检验的结果表明,内部控制与财务压力对个人决策在会计舞弊倾向上不存在交互作用。此外,实验2的测试结果证明,获得不相容补偿的个体比获得适当补偿的个体更容易发生会计欺诈。测试结果还显示,内部控制缺失和薪酬不合理情况下的个体比有内部控制情况下的个体更容易发生会计舞弊。进一步的分析结果表明,实验2中的内部控制操纵成功地复制了实验1的结果。
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引用次数: 1
Dividend Policy, Firms’ Characteristics and the Impact on the Southeast Asian Firms’ Value 股利政策、企业特征及其对东南亚企业价值的影响
Arni Surwanti, Wihandaru Sotya Pamungkas
This research aims to analyze the factors determining the dividend policy of the Southeast Asian non-financial corporate sectors. In this research, the dividend policy of firms in Southeast Asia follows more closely the predictions of ModiglianiMiller theory, that dividend policy does not give impact to the firms' value, but the firms' characteristics include investment decision that supports to the firms' value. This research is verification research that aims to explain the causal relationship between the variables through hypothesis testing. The samples were taken by specifying multiple criteria. The criteria required in this research are: First, these companies are included in the non-financial industries. Second, the companies have been listed on the Capital Market in the selected countries in Southeast Asian Capital Market between 2000-2015. Third, from 2000 to 2015, the companies distributed the cash dividend. The study used panel data of companies listed in the capital market in selected countries in Southeast Asia. This study analyzes the dividend policy of non-financial companies in selected countries in Southeast Asia. This study showed that In Indonesia, the dividend payment was determined by the company's size, while in the Philippines, it was determined by the condition of the company's liquidity. Companies in five countries consistently showed that size was a significant factor affecting firm value. This finding implied that investors would be better off investing in large companies because the value tended to increase and, of course, would impact the welfare of shareholders. This study confirmed that the dividend payment showed a positive impact on the firm value in Malaysia and Philipina. Companies in the Philippines showed that dividends significantly affected firm value. Meanwhile, dividends were significantly influenced by company liquidity. Based on this study's results in the Philippines, dividend policy mediated the effect of liquidity on firm value.
本研究旨在分析东南亚非金融企业部门股利政策的决定因素。在本研究中,东南亚企业的股利政策更接近于ModiglianiMiller理论的预测,即股利政策不会对企业价值产生影响,但企业的特征包括支持企业价值的投资决策。本研究是验证性研究,旨在通过假设检验来解释变量之间的因果关系。样品是通过指定多个标准采集的。本研究要求的标准是:首先,这些公司属于非金融行业。二是2000-2015年间在东南亚资本市场选定国家的资本市场上市。第三,从2000年到2015年,公司进行了现金分红。本研究使用了在东南亚选定国家资本市场上市公司的面板数据。本研究选取东南亚国家为研究对象,分析非金融公司的股利政策。本研究表明,在印度尼西亚,股利支付是由公司的规模决定的,而在菲律宾,股利支付是由公司的流动性状况决定的。五个国家的公司一致表明,规模是影响公司价值的重要因素。这一发现暗示,投资者最好投资于大公司,因为大公司的价值往往会增加,当然,这也会影响股东的福利。本研究证实股息支付对马来西亚和菲律宾的公司价值有正向影响。菲律宾的公司表明,股息显著影响公司价值。同时,股利受到公司流动性的显著影响。基于本研究在菲律宾的结果,股利政策在流动性对公司价值的影响中起到中介作用。
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引用次数: 2
Effect of Supply Chain Management on Competitive Advantage and Organizational Performance. Studies on the Batik Industry in Yogyakarta City 供应链管理对竞争优势和组织绩效的影响。日惹市蜡染工业研究
A. Islam, I. N. Qamari
This study aims to determine the effect of supply chain management on competitive advantage and organizational performance, as well as to analyze the mediating effect of competitive advantage on the effect of supply chain management on organizational performance. This research was conducted on the batik industry in Yogyakarta City, Indonesia with a population of 56 small medium enterprises. The data collection method uses a questionnaire distributed to the owner or manager of the batik industry which has been registered in the Database Directory of the Yogyakarta Provincial and City Industry and Trade Services. The analytical tool in this research is Structural Equating Modeling (SEM) using SmartPLS3. The results indicate that supply chain management has a significant positive effect on competitive advantage and company performance with the respective path coefficient values of 0.156 and 0, 423 and t values of 2.998 and 2.790. Competitive advantage has a significant positive effect on organizational performance with a path coefficient of 0.865 and a t value of 18.524. In this study, competitive advantage is able to mediate the effect of supply chain management on quasi-mediating organizational performance.
本研究旨在确定供应链管理对竞争优势和组织绩效的影响,并分析竞争优势对供应链管理对组织绩效影响的中介作用。这项研究是在印尼日惹市的蜡染行业进行的,当地有56家中小企业。数据收集方法使用一份调查问卷,分发给已在日惹省和市工业和贸易服务数据库目录中登记的蜡染工业的所有者或经理。本研究的分析工具是使用SmartPLS3的结构方程建模(SEM)。结果表明,供应链管理对竞争优势和公司绩效具有显著的正向影响,路径系数分别为0.156和0,423,t值分别为2.998和2.790。竞争优势对组织绩效有显著的正向影响,路径系数为0.865,t值为18.524。在本研究中,竞争优势能够中介供应链管理对组织绩效的准中介作用。
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引用次数: 2
The Creative Hub: HR Strategic Function in The Digital Age 创意中心:数字时代的人力资源战略功能
A. Junita
The function of managing human resources in organizations has evolved. The adaptability of the human resource management function in the organization is important, so that it is agile in responding to the demands of the times and able to contribute strategically to the performance and competitive advantage of the organization in a sustainable manner. In the digital age, technology-based HR transformation is needed to meet the needs of that era. To carry out technology-based HR transformation, the transformation of competency mastery of HR professionals is needed. Various theoretical studies and existing empirical research have not revealed clearly what kind of role is important to be carried out by the organization's human resources function in the digital age. Therefore, this research was conducted to answer these problems with the literature study method. It is expected that the results of the study can make practical and theoretical contributions to enrich the field of human resource management studies, especially related to the role of the organization’s human resource management functions that are appropriate in the digital age.
组织中管理人力资源的功能已经发展。组织中人力资源管理职能的适应性很重要,使其能够灵活地响应时代的要求,并能够以可持续的方式为组织的绩效和竞争优势做出战略性贡献。在数字时代,需要以技术为基础的人力资源转型来满足这个时代的需求。人力资源技术化转型需要人力资源专业人员能力掌握的转型。各种理论研究和现有的实证研究都没有明确地揭示组织的人力资源职能在数字时代应该发挥什么样的重要作用。因此,本研究采用文献研究法来回答这些问题。期望本文的研究成果能够为丰富人力资源管理研究领域,特别是与数字时代组织人力资源管理职能的作用相关的研究领域做出实践和理论贡献。
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引用次数: 2
The Influence of Store Atmosphere, Shopping Lifestyle, and Time Availability on Emotional Response and Impulse Buying 商店氛围、购物方式和时间可用性对情绪反应和冲动购买的影响
Indah Fatmawati, F. Astuti, Luluk Iswanti
This study aims to analyze the influence of store atmosphere, shopping lifestyle, and time availability on emotional response and impulse buying. The object of this study was a stationery store in Yogyakarta Province, Indonesia. The sample size is 125 respondents who were selected using purposive sampling. The data analysis technique employed Structural Equation Modelling (SEM). Results showed that the store atmosphere positively influenced emotional response. Shopping lifestyle had a positive and significant effect on emotional response. While the availability of time positively impacted the emotional response and emotional response positively and significantly influenced impulse buying. Besides, store atmosphere had a positive and significant impact on impulse buying mediated by an emotional response. Shopping lifestyle is affected positively and significantly to impulse buying mediated by an emotional response. Availability of time positively and significantly influenced impulse buying mediated by an emotional
本研究旨在分析商店氛围、购物方式、时间可用性对情绪反应和冲动购买的影响。本研究的对象是印尼日惹省的一家文具店。样本量为125名受访者,采用有目的抽样方法选择。数据分析技术采用结构方程模型(SEM)。结果表明,商店氛围对情绪反应有积极影响。购物生活方式对情绪反应有显著正向影响。而时间可得性正向影响情绪反应,情绪反应正向显著影响冲动购买。此外,店铺氛围对情绪反应介导的冲动购买有正向显著影响。以情绪反应为中介的冲动购买对购物方式有显著的正向影响。时间可得性对冲动购买有显著的正向影响
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引用次数: 1
The Effect of Good Corporate Governance and Firm Size on Financial Performance 良好的公司治理和公司规模对财务绩效的影响
L. Hindasah, Edi Supriyono, Lorenza Julia Ningri
This research aimed to examine the Influence of Good Corporate Governance (GCG) Mechanism and Firm Size of Corporation toward Finance Performance. This research’s objects were conventional banking corporations registered at the Indonesian Stock Exchange from 2015 to 2018. The research used 98 samples; the sampling technique employed purposive sampling with specific criteria determined. The data analysis technique utilized was a double linear regression analysis using SPSS. Based on the research’s result conducted, the Board of Director had a significant positive influence toward ROA, the Board of Commissioner had a significant positive influence toward ROA, the Institutional Ownership had an insignificant influence toward ROA, the Independent Commissioner had a significant positive influence toward ROA, and the Corporation Size had significant positive influence toward ROA.
本研究旨在探讨良好公司治理机制和公司规模对财务绩效的影响。本研究的对象是2015年至2018年在印尼证券交易所注册的传统银行公司。该研究使用了98个样本;抽样技术采用有目的的抽样,并确定了特定的标准。数据分析技术采用SPSS双线性回归分析。从研究结果来看,董事会对总资产收益率具有显著的正向影响,董事会对总资产收益率具有显著的正向影响,机构所有权对总资产收益率具有不显著的正向影响,独立董事对总资产收益率具有显著的正向影响,公司规模对总资产收益率具有显著的正向影响。
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引用次数: 3
Building Consumers’ Awareness on Local Creative Industry Products 建立消费者对本地创意产业产品的认识
Risna Kartika, Faizal Haris Eko Prabowo, M. N. Lestari, Nandang Fauzi Rahman
Creative industry products in Indonesia, especially Mendong from Tasikmalaya are in demand by foreign consumers, especially Korea, Malaysia, India, and the United Kingdom. However, local consumers are not that interested in the products, thus some Mendong sellers shut down their business. Therefore, this study aimed at building local consumers’ awareness of Mendong crafts from Tasikmalaya. This study employed a survey method by using qualitative approach to collect the data. It involved consumers of Mendong crafts products in Tasikmalaya. The data analysis technique used was induction. The result of this study shown that consumers’ awareness can be built by making changes in their perceptions. All respondents knew about Mendong crafts but they didn’t know about the diversity of the products, doubted the product quality, didn’t know where to buy them, and some respondents bought them only for souvenirs. Consumers were less informed about Mendong crafts, thus, the marketing needed to be intensified by providing moral information about the variety of Mendong crafts, and an encouragement to buy and use Mendong crafts as local products need to be preserved. Information about Mendong crafts can be delivered to the consumers in the form of advertisement, publicity, e-commerce as well as taking part in exhibitions.
印度尼西亚的创意产业产品,特别是来自Tasikmalaya的门东,受到外国消费者的需求,特别是韩国,马来西亚,印度和英国。然而,当地消费者对这些产品并不感兴趣,因此一些门东卖家关闭了他们的业务。因此,本研究旨在建立当地消费者对Tasikmalaya门东工艺品的认知。本研究采用调查法,采用定性方法收集资料。该事件涉及在Tasikmalaya购买门东工艺品的消费者。数据分析采用归纳法。本研究的结果表明,消费者的意识可以通过改变他们的观念来建立。所有受访者都知道门东工艺品,但他们不知道产品的多样性,怀疑产品质量,不知道在哪里可以买到,还有一些受访者只是为了纪念品而购买。消费者对门洞工艺品的了解较少,因此需要加强营销,提供门洞工艺品种类的道德信息,并鼓励购买和使用门洞工艺品作为当地产品。门东工艺品的信息可以通过广告、宣传、电子商务、参展等形式传递给消费者。
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引用次数: 2
Effect of Quality of Work Life on Performance: The Role of Satisfaction and Work Discipline 工作生活质量对绩效的影响:满意度和工作纪律的作用
Siswoyo Haryono, Yuni Pamungkas
This research aims to study the influence of the Quality of Work Life on Job Performance of Statistic Bureau of Yogyakarta Special Province with Job Satisfaction and Work Discipline as an intervening variable. The data collection is by distributing questionnaires to all Statistic Bureau of Yogyakarta Special Province employees as respondents. The analysis used is descriptive and inferential. The descriptive analysis provides information on the characteristics of useful research data on demographic data. Meanwhile, the inferential study examines the research hypothesis by using Structural Equation Model (SEM) Partial Least Square (PLS) using Smart PLS 3 software. Seventy-six employees of the Statistics Bureau of Yogyakarta Special Province could be as many as 74 respondents because one person is Task Learning. One more person has to move the region assignments. The results showed a significant positive effect of Quality of Work Life on employees' Job Satisfaction and Work Discipline. However, it turns out that the impact of job satisfaction on employee performance is not significant. The influence of Work Discipline on Performance is significantly positive. Thus Work Discipline is an intervening variable on the effect of Quality of Work Life on Performance. Job Satisfaction is not an intervening variable on the impact of Quality of Work Life on employee performance.
本研究以日惹省统计局工作满意度和工作纪律为中介变量,探讨工作生活品质对工作绩效的影响。数据收集是通过向日惹特别省统计局所有员工分发问卷作为回答者。所使用的分析是描述性和推断性的。描述性分析提供了关于人口数据的有用研究数据特征的信息。同时,运用Smart PLS 3软件,利用结构方程模型(SEM)偏最小二乘(PLS)对研究假设进行了实证检验。日惹特别省统计局的76名雇员可能多达74名受访者,因为其中一人是Task Learning。还有一个人需要移动区域分配。结果显示,工作生活质量对员工的工作满意度和工作纪律有显著的正向影响。然而,工作满意度对员工绩效的影响并不显著。工作纪律对绩效的影响呈显著正相关。因此,工作纪律是工作生活质量对绩效影响的中介变量。工作满意度不是工作生活质量对员工绩效影响的中介变量。
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引用次数: 2
期刊
Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020)
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