Pub Date : 2022-09-15DOI: 10.33830/jfba.v2i2.3926.2022
Ujang Hamdani
The effectiveness of whistleblowing as a part of organization’s internal control depends on the employee’s willingness to become whistleblowers. This research was conducted to examined effect of several individuals and contextual factors of local government’s internal auditors on the whistleblowing intention. Using the theory of planned behavior (TPB), the individual factors in this research were attitudes towards whistleblowing, subjective norms, and perceived whistleblowing control. The prosocial behavior theory was used to explain contextual factors such as independence commitment and public service motivation. Using stratified random sampling, we obtained 201 questionnaires from the population of the local government’s internal auditors in West Kalimantan Province. We used PLS-SEM with higher-order constructs to explain the relationship between components in the model. The research found that only three factors affected whistleblowing intentions: attitudes towards whistleblowing, subjective norms, and perceived whistleblowing control. The conclusion of this research indicates the importance of building an organizational ethical culture, designing definite reporting mechanisms, ensuring the trust of report follow-ups, and guaranteeing protection for whistleblowers.
{"title":"Determinants of Whistleblowing Within Local Government’s Internal Auditors","authors":"Ujang Hamdani","doi":"10.33830/jfba.v2i2.3926.2022","DOIUrl":"https://doi.org/10.33830/jfba.v2i2.3926.2022","url":null,"abstract":"The effectiveness of whistleblowing as a part of organization’s internal control depends on the employee’s willingness to become whistleblowers. This research was conducted to examined effect of several individuals and contextual factors of local government’s internal auditors on the whistleblowing intention. Using the theory of planned behavior (TPB), the individual factors in this research were attitudes towards whistleblowing, subjective norms, and perceived whistleblowing control. The prosocial behavior theory was used to explain contextual factors such as independence commitment and public service motivation. Using stratified random sampling, we obtained 201 questionnaires from the population of the local government’s internal auditors in West Kalimantan Province. We used PLS-SEM with higher-order constructs to explain the relationship between components in the model. The research found that only three factors affected whistleblowing intentions: attitudes towards whistleblowing, subjective norms, and perceived whistleblowing control. The conclusion of this research indicates the importance of building an organizational ethical culture, designing definite reporting mechanisms, ensuring the trust of report follow-ups, and guaranteeing protection for whistleblowers.","PeriodicalId":211170,"journal":{"name":"JFBA: Journal of Financial and Behavioural Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124748992","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 : 2022-09-15DOI: 10.33830/jfba.v2i2.2442.2022
Velia Ayu Sasqia
Village-Owned organisations (BUMDes) are one of the efforts to expand the village economy. BUMDes are set up on the basis of the wishes and capability of the village as an attempt to enhance the welfare of the network community. therefore, it is very important in an effort to make sure the achievement of BUMDes with the intention to gain superior overall performance. This look at goals to decide the impact of leadership style and entrepreneurial orientation on the performance of BUMDes in Bengkalis Regency. facts became accrued the usage of a questionnaire dispensed to the BUMDes director, BUMDes secretary or treasurer and BUMDes supervisors. Data was amassed with the aid of distributing questionnaires given to 303 respondents, however most effective 261 (86.14%) of respondents filled out the questionnaire completely and can be processed. The analytical device used is multiple linear regression analysis the usage of SPSS version 23. This observe uses quantitative statistics. The supply of data used in this study is primary statistics and data series is carried out directly using a questionnaire that is measured using a Likert scale. The outcomes of this examine suggest that the variables of management style, and entrepreneurial orientation have an effect at the overall performance of BUMDes.
{"title":"Effect of Leadership Style and Entrepreneurship Orientation on the Performance of Village Owned Business Entities (BUMDes) in Bengkalis Regency","authors":"Velia Ayu Sasqia","doi":"10.33830/jfba.v2i2.2442.2022","DOIUrl":"https://doi.org/10.33830/jfba.v2i2.2442.2022","url":null,"abstract":"Village-Owned organisations (BUMDes) are one of the efforts to expand the village economy. BUMDes are set up on the basis of the wishes and capability of the village as an attempt to enhance the welfare of the network community. therefore, it is very important in an effort to make sure the achievement of BUMDes with the intention to gain superior overall performance. This look at goals to decide the impact of leadership style and entrepreneurial orientation on the performance of BUMDes in Bengkalis Regency. facts became accrued the usage of a questionnaire dispensed to the BUMDes director, BUMDes secretary or treasurer and BUMDes supervisors. Data was amassed with the aid of distributing questionnaires given to 303 respondents, however most effective 261 (86.14%) of respondents filled out the questionnaire completely and can be processed. The analytical device used is multiple linear regression analysis the usage of SPSS version 23. This observe uses quantitative statistics. The supply of data used in this study is primary statistics and data series is carried out directly using a questionnaire that is measured using a Likert scale. The outcomes of this examine suggest that the variables of management style, and entrepreneurial orientation have an effect at the overall performance of BUMDes.","PeriodicalId":211170,"journal":{"name":"JFBA: Journal of Financial and Behavioural Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125274239","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 : 2022-04-30DOI: 10.33830/jfba.v2i1.2916.2022
Yusvita Nena Arinta, Iskandar
Focusing on sustainable development, universities have a role as a media for the realization of public awareness for the implementation of sustainable values ​​that are integrated into life. At the university, to achieve sustainability, it must integrate the social environment, the natural environment, profit and adherence to religion in a balanced way. The level of understanding of the realization of a sustainable university is through the level of education into corporate social responsibility adopted by the world of social responsibility universities (USR). Green accounting is a reflection of corporate social responsibility and environmental perspectives. This study aims to examine the effect of green accounting initiatives consisting of environmental awareness, environmental involvement, environmental reporting, and environmental audits on the sustainable improvement of universities. The sample in this study were 77 respondents, namely the Top Management of UIN Walisongo and IAIN Salatiga. The data analysis technique used is SPSS. Hypothesis test using regression test. Findings The results of the study that Environmental awareness and Environmental Involvment have a positive and significant effect on Sustainable University. Meanwhile, Environmental Reporting and Environmental Audit have no significant effect on Sustainable University
{"title":"Initiation of Green Accounting Based on University Social Responsibility Toward Sustainable University","authors":"Yusvita Nena Arinta, Iskandar","doi":"10.33830/jfba.v2i1.2916.2022","DOIUrl":"https://doi.org/10.33830/jfba.v2i1.2916.2022","url":null,"abstract":"Focusing on sustainable development, universities have a role as a media for the realization of public awareness for the implementation of sustainable values ​​that are integrated into life. At the university, to achieve sustainability, it must integrate the social environment, the natural environment, profit and adherence to religion in a balanced way. The level of understanding of the realization of a sustainable university is through the level of education into corporate social responsibility adopted by the world of social responsibility universities (USR). Green accounting is a reflection of corporate social responsibility and environmental perspectives. This study aims to examine the effect of green accounting initiatives consisting of environmental awareness, environmental involvement, environmental reporting, and environmental audits on the sustainable improvement of universities. The sample in this study were 77 respondents, namely the Top Management of UIN Walisongo and IAIN Salatiga. The data analysis technique used is SPSS. Hypothesis test using regression test. Findings The results of the study that Environmental awareness and Environmental Involvment have a positive and significant effect on Sustainable University. Meanwhile, Environmental Reporting and Environmental Audit have no significant effect on Sustainable University","PeriodicalId":211170,"journal":{"name":"JFBA: Journal of Financial and Behavioural Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134005613","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 : 2022-04-30DOI: 10.33830/jfba.v2i1.2967.2022
Suci Rahmawati Prima
The government of Indonesia has taken several policies to reduce the State Revenue and Expenditure Budget as a consequence of the Covid-19 pandemic. This also affects the financial condition of local governments, including the province of Banten. This study aims to determine the financial performance of the Banten province in the pre-pandemic and during the pandemic which is reflected in the degree of fiscal decentralization, the effectiveness of local own-source revenue, degree of dependency, and independence. This research is a quantitative descriptive genre using secondary data from 2015-2021 sourced from reports on the results of financial audits from BPK-RI and The Central Bureau of Statistics of Banten. The method used in this research is financial ratio analysis and comparison of results. The results showed that the degree of fiscal decentralization of Banten province was in a very good category with effective PAD, the degree of regional independence was in a good category and the degree of dependence was low. The results of intra and inter-comparisons show that Banten's position in financial performance during the pandemic is in the very good category. This study recommends the need for commitment and consistency of local governments to continue to improve and maintain financial independence.
{"title":"Financial Performance of Banten Province Before and During the Covid-19 Pandemic","authors":"Suci Rahmawati Prima","doi":"10.33830/jfba.v2i1.2967.2022","DOIUrl":"https://doi.org/10.33830/jfba.v2i1.2967.2022","url":null,"abstract":"The government of Indonesia has taken several policies to reduce the State Revenue and Expenditure Budget as a consequence of the Covid-19 pandemic. This also affects the financial condition of local governments, including the province of Banten. This study aims to determine the financial performance of the Banten province in the pre-pandemic and during the pandemic which is reflected in the degree of fiscal decentralization, the effectiveness of local own-source revenue, degree of dependency, and independence. This research is a quantitative descriptive genre using secondary data from 2015-2021 sourced from reports on the results of financial audits from BPK-RI and The Central Bureau of Statistics of Banten. The method used in this research is financial ratio analysis and comparison of results. The results showed that the degree of fiscal decentralization of Banten province was in a very good category with effective PAD, the degree of regional independence was in a good category and the degree of dependence was low. The results of intra and inter-comparisons show that Banten's position in financial performance during the pandemic is in the very good category. This study recommends the need for commitment and consistency of local governments to continue to improve and maintain financial independence.","PeriodicalId":211170,"journal":{"name":"JFBA: Journal of Financial and Behavioural Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115380910","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 : 2022-04-30DOI: 10.33830/jfba.v2i1.3643.2022
Yudhistira Ardana, E. Lestari
The purpose of this study is to use a panel data model to examine the factors that impact firm value in agriculture sector enterprises in Indonesia. Management initiatives such as earnings management, tax evasion, and debt strategy all influence business value. According to the findings of this study, all variables studied (earnings management, tax evasion, and debt policy) have an impact on business value. All of these variables have a 79.34 percent impact on the company's valuation, with the remaining 20.46 percent impacted by variables outside of the model. Meanwhile, independent studies show that debt and management strategies have little influence and have a negative link with business value. The study's findings may give more information on what elements may be included in measuring business value, which may have implications for investors, particularly those in agriculture sector companies listed on the stock exchange.
{"title":"Measuring Determination of Factors Affecting Firm Value in Agricultural Sector Companies in Indonesia","authors":"Yudhistira Ardana, E. Lestari","doi":"10.33830/jfba.v2i1.3643.2022","DOIUrl":"https://doi.org/10.33830/jfba.v2i1.3643.2022","url":null,"abstract":"The purpose of this study is to use a panel data model to examine the factors that impact firm value in agriculture sector enterprises in Indonesia. Management initiatives such as earnings management, tax evasion, and debt strategy all influence business value. According to the findings of this study, all variables studied (earnings management, tax evasion, and debt policy) have an impact on business value. All of these variables have a 79.34 percent impact on the company's valuation, with the remaining 20.46 percent impacted by variables outside of the model. Meanwhile, independent studies show that debt and management strategies have little influence and have a negative link with business value. The study's findings may give more information on what elements may be included in measuring business value, which may have implications for investors, particularly those in agriculture sector companies listed on the stock exchange.","PeriodicalId":211170,"journal":{"name":"JFBA: Journal of Financial and Behavioural Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127262706","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 : 2022-04-30DOI: 10.33830/jfba.v2i1.3642.2022
Nur Syamsiyah, Wulandari
This study aims to analyze the factors that influence dividend policy in financial sector companies in Indonesia. The independent variables in this study are profitability, leverage, managerial ownership, and firm size. While the dependent variable used is dividend policy. Findings. The results showed that simultaneously all independent variables (leverage, firm size, profitability, and managerial ownership) affected dividend policy (the dependent variable). The percentage of influence of all variables used in this study on dividend policy is 72.52%. At the same time the rest is influenced by other variables equal to 27.48%. Partially, profitability and firm size have a positive relationship to dividend policy.
{"title":"Factors Affecting Dividend Policy in Financial Sector Companies in Indonesia: Panel Data Analysis","authors":"Nur Syamsiyah, Wulandari","doi":"10.33830/jfba.v2i1.3642.2022","DOIUrl":"https://doi.org/10.33830/jfba.v2i1.3642.2022","url":null,"abstract":"This study aims to analyze the factors that influence dividend policy in financial sector companies in Indonesia. The independent variables in this study are profitability, leverage, managerial ownership, and firm size. While the dependent variable used is dividend policy. Findings. The results showed that simultaneously all independent variables (leverage, firm size, profitability, and managerial ownership) affected dividend policy (the dependent variable). The percentage of influence of all variables used in this study on dividend policy is 72.52%. At the same time the rest is influenced by other variables equal to 27.48%. Partially, profitability and firm size have a positive relationship to dividend policy.","PeriodicalId":211170,"journal":{"name":"JFBA: Journal of Financial and Behavioural Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126938614","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 : 2022-04-30DOI: 10.33830/jfba.v2i1.2855.2022
Lasando Lumban Gaol
Economic developments in Indonesia will have an impact on the growth of companies. Therefore, we need a system that can secure the company's assets and encourage business efficiency. Management is obliged to be able to manage the company's activities properly as the implementation of the internal auditor's accountability to the public. This study aims to examine the effect of the role of independence, competence, and motivation on the effectiveness of the internal control system of consumer goods companies in North Sumatra. Testing research data using multiple linear regression analysis and residual tests for moderating variables. The results of this study indicate that the independence, competence, and motivation of internal auditors simultaneously affect the effectiveness of the internal control system. Partially, the independence and competence of internal auditors affect the effectiveness of internal control. This is in line with the research hypothesis, but the motivation of internal auditors does not partially affect the effectiveness of internal controls. Meanwhile, work experience is not proven to moderate (strengthen or weaken) the relationship between the independence, competence, and motivation of internal auditors and the effectiveness of internal controls.
{"title":"Work Experience in Moderating the Independence, Competence, and Motivation of Internal Auditors on the Effectiveness of Internal Control","authors":"Lasando Lumban Gaol","doi":"10.33830/jfba.v2i1.2855.2022","DOIUrl":"https://doi.org/10.33830/jfba.v2i1.2855.2022","url":null,"abstract":"Economic developments in Indonesia will have an impact on the growth of companies. Therefore, we need a system that can secure the company's assets and encourage business efficiency. Management is obliged to be able to manage the company's activities properly as the implementation of the internal auditor's accountability to the public. This study aims to examine the effect of the role of independence, competence, and motivation on the effectiveness of the internal control system of consumer goods companies in North Sumatra. Testing research data using multiple linear regression analysis and residual tests for moderating variables. The results of this study indicate that the independence, competence, and motivation of internal auditors simultaneously affect the effectiveness of the internal control system. Partially, the independence and competence of internal auditors affect the effectiveness of internal control. This is in line with the research hypothesis, but the motivation of internal auditors does not partially affect the effectiveness of internal controls. Meanwhile, work experience is not proven to moderate (strengthen or weaken) the relationship between the independence, competence, and motivation of internal auditors and the effectiveness of internal controls.","PeriodicalId":211170,"journal":{"name":"JFBA: Journal of Financial and Behavioural Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133009165","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 : 2022-03-06DOI: 10.33830/jfba.v1i2.2443.2021
Ego Muslim, Desmiyawati, Suci Nurulita
Performance appraisal or measurement is one of the important factors for MSMEs. Besides being used to assess the success of MSMEs, performance measurement can also be used as a basis for determining the reward system, for example, to determine the level of employee salaries and appropriate rewards. This study aims to evaluate the effect of training, human resources competence, and innovation on the performance of MSMEs in Bengkalis Regency post-Covid-19. The population used in this study is MSMEs in Bengkalis Regency, Riau Province. The sample in this study is 100 MSMEs selected using predetermined criteria. The data used in this study is primary data collected using a questionnaire instrument. The sampling method of this study is simple random sampling. The data analysis is performed using a multiple linear regression model with Statistical Product and Service Solution (SPSS) software version 23.0. The results showed that training, human resource competence, and innovation had a significant effect on the performance of MSMEs.
{"title":"Effect of Training, Human Resources Competence and Innovation on MSMEs Performance in Post Covid-19: Empirical Study of MSMEs in Bengkalis Regency","authors":"Ego Muslim, Desmiyawati, Suci Nurulita","doi":"10.33830/jfba.v1i2.2443.2021","DOIUrl":"https://doi.org/10.33830/jfba.v1i2.2443.2021","url":null,"abstract":"Performance appraisal or measurement is one of the important factors for MSMEs. Besides being used to assess the success of MSMEs, performance measurement can also be used as a basis for determining the reward system, for example, to determine the level of employee salaries and appropriate rewards. This study aims to evaluate the effect of training, human resources competence, and innovation on the performance of MSMEs in Bengkalis Regency post-Covid-19. The population used in this study is MSMEs in Bengkalis Regency, Riau Province. The sample in this study is 100 MSMEs selected using predetermined criteria. The data used in this study is primary data collected using a questionnaire instrument. The sampling method of this study is simple random sampling. The data analysis is performed using a multiple linear regression model with Statistical Product and Service Solution (SPSS) software version 23.0. The results showed that training, human resource competence, and innovation had a significant effect on the performance of MSMEs.","PeriodicalId":211170,"journal":{"name":"JFBA: Journal of Financial and Behavioural Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129485324","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 : 2022-01-20DOI: 10.33830/jfba.v1i2.2226.2021
Azlani Diva Regina, A. Yustina, Hadi Mahmudah, Christine Dewi
Abstract This research examines whether the role of supervisor support could affect the work-life balance of auditors in public accounting firms, both big four and non-big four. If so, whether it could be mediated by work-family conflict (work-interfering family and family-interfering work). A web-based survey is used to this research in deploying and delivering the questionnaires to 222 auditors from some public accounting firms listed in Indonesia. The result shows that work-interfere family has been partially mediated the relationship between supervisor support and work-life balance, while family-interfere work has not mediated that relationship. The result also demonstrates that supervisor support has a negative correlation and significant effect on work-family conflicts (work-interfere family and family-interfere work). This study suggests creating and developing organisational policies such as family-friendly policies that could help supervisors maintain auditor's life commitments by minimising work-family conflict that will affect the improvement of work-life balance. .
{"title":"Work Life Balance Auditor Influenced By Work Family Conflict And Support Supervisor","authors":"Azlani Diva Regina, A. Yustina, Hadi Mahmudah, Christine Dewi","doi":"10.33830/jfba.v1i2.2226.2021","DOIUrl":"https://doi.org/10.33830/jfba.v1i2.2226.2021","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000Abstract \u0000This research examines whether the role of supervisor support could affect the work-life balance of auditors in public accounting firms, both big four and non-big four. If so, whether it could be mediated by work-family conflict (work-interfering family and family-interfering work). A web-based survey is used to this research in deploying and delivering the questionnaires to 222 auditors from some public accounting firms listed in Indonesia. The result shows that work-interfere family has been partially mediated the relationship between supervisor support and work-life balance, while family-interfere work has not mediated that relationship. The result also demonstrates that supervisor support has a negative correlation and significant effect on work-family conflicts (work-interfere family and family-interfere work). This study suggests creating and developing organisational policies such as family-friendly policies that could help supervisors maintain auditor's life commitments by minimising work-family conflict that will affect the improvement of work-life balance. \u0000. \u0000 \u0000 \u0000 \u0000","PeriodicalId":211170,"journal":{"name":"JFBA: Journal of Financial and Behavioural Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133693929","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 : 2022-01-19DOI: 10.33830/jfba.v1i2.2334.2021
Alex Johanes Simamora
This research aims to examine the factors that moderate the effect of founding-family firms on performance. Moderating variables include firm reputation, risk-taking behavior, agency costs of managers-shareholders, and agency costs of majority-minority shareholders. Firms’ performance includes accounting-based and market-based performance. This research uses 412 manufacturing firm-years listed on the Indonesian Stock Exchange as the research sample. The hypotheses test uses a random-effect regression as a main test and a common-effect regression tests as an alternative test. Based on data analysis, firm reputation, risk-taking behavior, agency costs of mangers-shareholders, and agency costs of majority-minority shareholders moderates the effect of the founding family on performance. It indicates that founding-family firms can achieve higher performance if they promote higher firm reputation, lower risk-taking behavior, and lower agency costs. This research fills the previous findings gap of performance in the founding-family firms. This research captures when founding-family firms can improve performance or experience performance reduction. To the best of the author's knowledge, this research is also the first research that provides a comprehensive picture of determinant factors of founding-family firms' in Indonesia.
{"title":"Determinant Factors of Founding-Family Firms’ Performance in Indonesia","authors":"Alex Johanes Simamora","doi":"10.33830/jfba.v1i2.2334.2021","DOIUrl":"https://doi.org/10.33830/jfba.v1i2.2334.2021","url":null,"abstract":"This research aims to examine the factors that moderate the effect of founding-family firms on performance. Moderating variables include firm reputation, risk-taking behavior, agency costs of managers-shareholders, and agency costs of majority-minority shareholders. Firms’ performance includes accounting-based and market-based performance. This research uses 412 manufacturing firm-years listed on the Indonesian Stock Exchange as the research sample. The hypotheses test uses a random-effect regression as a main test and a common-effect regression tests as an alternative test. Based on data analysis, firm reputation, risk-taking behavior, agency costs of mangers-shareholders, and agency costs of majority-minority shareholders moderates the effect of the founding family on performance. It indicates that founding-family firms can achieve higher performance if they promote higher firm reputation, lower risk-taking behavior, and lower agency costs. This research fills the previous findings gap of performance in the founding-family firms. This research captures when founding-family firms can improve performance or experience performance reduction. To the best of the author's knowledge, this research is also the first research that provides a comprehensive picture of determinant factors of founding-family firms' in Indonesia.","PeriodicalId":211170,"journal":{"name":"JFBA: Journal of Financial and Behavioural Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114412978","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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