Pub Date : 2018-11-17DOI: 10.2991/PICEEBA2-18.2019.61
L. Lisandri, Fahmi Rizani, Soelistijono Boedhi, Akhmad Yafiz Syam
This study was intended to obtain empirical evidence of the effect of Institutional Ownership and Managerial Ownership on Corporate Financial Performance through Earning Management. Using the Path Analysis method for banks listed on the Stock Exchange, there is evidence that Institutional Ownership and Managerial Ownership influence Corporate Financial Performance through the mediation of earnings management. Both of these variables negatively affect earnings management, and earnings management has a negative influence on the company's financial performance. That is every increase in managerial ownership and institutional ownership increases, causing a decrease in earnings management, while a decrease in earnings management can increase the company's financial performance. This study succeeded in proving in the banking sector that earnings management can be suppressed by a self-control mechanism to reduce the effect of agency theory, among others by (1) ownership of company shares by the manager (managerial ownership); (2) share ownership by institutions (institutional ownership). This study also proves that the firm size and audit committee control variables have no significant effect on the company's financial performance.
{"title":"Effect of Institutional Ownership and Managerial Ownership on Corporate Financial Performance: Mediating Earning Management.","authors":"L. Lisandri, Fahmi Rizani, Soelistijono Boedhi, Akhmad Yafiz Syam","doi":"10.2991/PICEEBA2-18.2019.61","DOIUrl":"https://doi.org/10.2991/PICEEBA2-18.2019.61","url":null,"abstract":"This study was intended to obtain empirical evidence of the effect of Institutional Ownership and Managerial Ownership on Corporate Financial Performance through Earning Management. Using the Path Analysis method for banks listed on the Stock Exchange, there is evidence that Institutional Ownership and Managerial Ownership influence Corporate Financial Performance through the mediation of earnings management. Both of these variables negatively affect earnings management, and earnings management has a negative influence on the company's financial performance. That is every increase in managerial ownership and institutional ownership increases, causing a decrease in earnings management, while a decrease in earnings management can increase the company's financial performance. This study succeeded in proving in the banking sector that earnings management can be suppressed by a self-control mechanism to reduce the effect of agency theory, among others by (1) ownership of company shares by the manager (managerial ownership); (2) share ownership by institutions (institutional ownership). This study also proves that the firm size and audit committee control variables have no significant effect on the company's financial performance.","PeriodicalId":251790,"journal":{"name":"Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)","volume":"135 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132323132","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 : 2018-11-17DOI: 10.2991/PICEEBA2-18.2019.50
F. Firman, Nova Yuniza, Gesit Thabrani
This study aims to analyze: (1) the influence of organizational learning on competitive advantage is mediated by the innovation of universities in Padang City. This type of research is a descriptive causative approach. This research was carried out in a study program at a university in Padang City. The populations in this study were all study programs throughout universities, both state universities and private universities in the city of Padang. The sample used is 100 study programs at university colleges with Probability Sampling technique with the sampling method using Stratified Proportionate Random Sampling type of the data in this study are primary and secondary data. Data were collected through questionnaires and Analyzed using the SmartPLS version 3.0 programs.
{"title":"Effect Of Organizational Learning And Innovation On Competitive Advantage Of Higher Education In Padang City","authors":"F. Firman, Nova Yuniza, Gesit Thabrani","doi":"10.2991/PICEEBA2-18.2019.50","DOIUrl":"https://doi.org/10.2991/PICEEBA2-18.2019.50","url":null,"abstract":"This study aims to analyze: (1) the influence of organizational learning on competitive advantage is mediated by the innovation of universities in Padang City. This type of research is a descriptive causative approach. This research was carried out in a study program at a university in Padang City. The populations in this study were all study programs throughout universities, both state universities and private universities in the city of Padang. The sample used is 100 study programs at university colleges with Probability Sampling technique with the sampling method using Stratified Proportionate Random Sampling type of the data in this study are primary and secondary data. Data were collected through questionnaires and Analyzed using the SmartPLS version 3.0 programs.","PeriodicalId":251790,"journal":{"name":"Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132371531","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 : 2018-11-17DOI: 10.2991/piceeba2-18.2019.76
A. B. Susanto
In several developing countries applying ethical concept in business is often considered disadvantageous since the practice of corruption and gratification is widespread. However new breed of corporation implementing ethical leadership model have shown the approach to be beneficial and leads to growth and financial success. The objective of this paper is to show what ethical leadership is all about and its positive impacts on firm performance and reputation.
{"title":"Developing Ethical Leadership: People over Profit","authors":"A. B. Susanto","doi":"10.2991/piceeba2-18.2019.76","DOIUrl":"https://doi.org/10.2991/piceeba2-18.2019.76","url":null,"abstract":"In several developing countries applying ethical concept in business is often considered disadvantageous since the practice of corruption and gratification is widespread. However new breed of corporation implementing ethical leadership model have shown the approach to be beneficial and leads to growth and financial success. The objective of this paper is to show what ethical leadership is all about and its positive impacts on firm performance and reputation.","PeriodicalId":251790,"journal":{"name":"Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125334812","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 : 2018-11-17DOI: 10.2991/PICEEBA2-18.2019.25
Aulia Rahman, S. Syahrizal
Although considerable research report has been devoted to understanding work attitudes, behaviors and outcomes regarding turnover intentions, little has been done to explore it across deferent professions. This study takes a step in this direction and examines the effect of compensation and career development on employee turnover intention: work satisfaction as a mediation variable. Some previous research shows that compensation and career development have a positive and significant influence on job satisfaction. Furthermore, compensation, career development and job satisfaction all together have a significant and negative influence on turnover intention.
{"title":"Effect of Compensation and Career Development on Turnover Intention: Job Satisfaction as a Mediation Variable","authors":"Aulia Rahman, S. Syahrizal","doi":"10.2991/PICEEBA2-18.2019.25","DOIUrl":"https://doi.org/10.2991/PICEEBA2-18.2019.25","url":null,"abstract":"Although considerable research report has been devoted to understanding work attitudes, behaviors and outcomes regarding turnover intentions, little has been done to explore it across deferent professions. This study takes a step in this direction and examines the effect of compensation and career development on employee turnover intention: work satisfaction as a mediation variable. Some previous research shows that compensation and career development have a positive and significant influence on job satisfaction. Furthermore, compensation, career development and job satisfaction all together have a significant and negative influence on turnover intention.","PeriodicalId":251790,"journal":{"name":"Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)","volume":"2118 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129952217","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}
Changes that are so fast require rapid response from individuals in order to survive in the digital era. Education becomes an important capital that is owned by individuals in order to have a positive response to change. Then every citizen of Indonesia should obtain the same access to education so that it is possible in the future to become a qualified workforce. With the enactment of the Law on 20% of the state budget for education, it has shown the government's efforts to increase education participation. Reality of School Drop Out Numbers is still found in people in the low expenditure group. By using confirmatory factor analysis using SPSS version 20 an analysis of questionnaires was filled out by 36 respondents who dropped out of school. Based on the processed data it was found that the factors that caused students to drop out were student perceptions about the quality of education and teacher work, the encouragement given by schools, the desire for dynamic and innovative schools, parental support for children's education, the importance of content taught in schools, intention to continue studies in college and the need to help the family economy.
{"title":"The Factors that Contribute to Students Dropping Out of School","authors":"Rani Sofya, Menik Kurnia Siwi, Oknaryana Oknaryana","doi":"10.2991/piceeba2-18.2019.110","DOIUrl":"https://doi.org/10.2991/piceeba2-18.2019.110","url":null,"abstract":"Changes that are so fast require rapid response from individuals in order to survive in the digital era. Education becomes an important capital that is owned by individuals in order to have a positive response to change. Then every citizen of Indonesia should obtain the same access to education so that it is possible in the future to become a qualified workforce. With the enactment of the Law on 20% of the state budget for education, it has shown the government's efforts to increase education participation. Reality of School Drop Out Numbers is still found in people in the low expenditure group. By using confirmatory factor analysis using SPSS version 20 an analysis of questionnaires was filled out by 36 respondents who dropped out of school. Based on the processed data it was found that the factors that caused students to drop out were student perceptions about the quality of education and teacher work, the encouragement given by schools, the desire for dynamic and innovative schools, parental support for children's education, the importance of content taught in schools, intention to continue studies in college and the need to help the family economy.","PeriodicalId":251790,"journal":{"name":"Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)","volume":"38 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120859032","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 : 2018-11-15DOI: 10.2991/PICEEBA2-18.2019.114
T. Kurniawati, A. Tasman, Menik Kurnia Siwi
Indonesia, menikkurnia@gmail.com Abstract Higher order thinking skills test is formulated for improving student critical thinking abilities. This study is conducted by using research and development approach. The aim of this study is to develop student worksheet based on higher order thinking skills for economics learning in senior high school and will be carried out for 2 years. This study uses the Plomp (1982) model. The development procedures of the Plomp model consists of five steps, namely; (1) initial investigation, (2) design, (3) construction, (4) test, evaluation and revision, (5) implementation. The result of this research is a set of students’ worksheet based of higher order thinking skills for economics learning in
{"title":"Developing Students’ Worksheet Based on Higher Order Thinking Skills for Economics Learning in Senior High School","authors":"T. Kurniawati, A. Tasman, Menik Kurnia Siwi","doi":"10.2991/PICEEBA2-18.2019.114","DOIUrl":"https://doi.org/10.2991/PICEEBA2-18.2019.114","url":null,"abstract":"Indonesia, menikkurnia@gmail.com Abstract Higher order thinking skills test is formulated for improving student critical thinking abilities. This study is conducted by using research and development approach. The aim of this study is to develop student worksheet based on higher order thinking skills for economics learning in senior high school and will be carried out for 2 years. This study uses the Plomp (1982) model. The development procedures of the Plomp model consists of five steps, namely; (1) initial investigation, (2) design, (3) construction, (4) test, evaluation and revision, (5) implementation. The result of this research is a set of students’ worksheet based of higher order thinking skills for economics learning in","PeriodicalId":251790,"journal":{"name":"Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129083382","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 research was conducted aiming to see the effect of budgetary participation on the performance of government officials in the city of Padang. Research respondents are budget makers or leaders in the SKPD of Padang as many as 50 SKPD. This type of research is a causality research that is useful for analyzing the relationships between one variable and other variables. Data analysis techniques used are simple regression analysis with the help of SPSS program, analysis descriptive with Levels of Respondents' Achievement (Tingkat Capaian Responden), and classic assumption test. The results showed that there was a significant effect between budgetary participation on managerial performance of government officials with a coefficient of 0.335. And the magnitude of the effect of this variable on managerial performance is 45.9% while the rest is influenced by other variables outside this model.
{"title":"Budgeting Participation and Managerial Performance of Government Apparatus","authors":"Nora Susanti, Vivina Eprillison, Jolianis Jolianis","doi":"10.2991/PICEEBA2-18.2019.10","DOIUrl":"https://doi.org/10.2991/PICEEBA2-18.2019.10","url":null,"abstract":"This research was conducted aiming to see the effect of budgetary participation on the performance of government officials in the city of Padang. Research respondents are budget makers or leaders in the SKPD of Padang as many as 50 SKPD. This type of research is a causality research that is useful for analyzing the relationships between one variable and other variables. Data analysis techniques used are simple regression analysis with the help of SPSS program, analysis descriptive with Levels of Respondents' Achievement (Tingkat Capaian Responden), and classic assumption test. The results showed that there was a significant effect between budgetary participation on managerial performance of government officials with a coefficient of 0.335. And the magnitude of the effect of this variable on managerial performance is 45.9% while the rest is influenced by other variables outside this model.","PeriodicalId":251790,"journal":{"name":"Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)","volume":"206 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125901852","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 : 2018-06-29DOI: 10.2991/PICEEBA2-18.2019.11
Y. Muhammad, Budi Artinah, Mujennah Mujennah
The aim of this study to find out implementation of RBA (Risk Based Audit) and compliance with statutory regulations on the report on the implementation of the supervisory function, public service, governance, financial management and goods of local government in Banjarbaru’s Inspectorate. The method used in this design research is analytical descriptive. The result showed that the guidance done by the Inspectorate as the supervisor element is running optimally, resulting in improvements in the implementation of SAKIP SKPD. The Inspectorate is not merely conducting evaluations but also coaching. Coaching is carried out by picking up the ball or doing a road show to each SKPD about the implementation of SAKIP. In short, Internal control on every organizational unit is The fundamental factor so task principal and function every one organization in order to done corresponding with regulations applicable legislation. The better the government's internal control system is then increasingly efective in achieving the vision and mission of the government.
{"title":"Analysis of Internal Control in Enhancing Performance’s Accountability in Local Government Work Unit through Risk-Based Audit (ISA)","authors":"Y. Muhammad, Budi Artinah, Mujennah Mujennah","doi":"10.2991/PICEEBA2-18.2019.11","DOIUrl":"https://doi.org/10.2991/PICEEBA2-18.2019.11","url":null,"abstract":"The aim of this study to find out implementation of RBA (Risk Based Audit) and compliance with statutory regulations on the report on the implementation of the supervisory function, public service, governance, financial management and goods of local government in Banjarbaru’s Inspectorate. The method used in this design research is analytical descriptive. The result showed that the guidance done by the Inspectorate as the supervisor element is running optimally, resulting in improvements in the implementation of SAKIP SKPD. The Inspectorate is not merely conducting evaluations but also coaching. Coaching is carried out by picking up the ball or doing a road show to each SKPD about the implementation of SAKIP. In short, Internal control on every organizational unit is The fundamental factor so task principal and function every one organization in order to done corresponding with regulations applicable legislation. The better the government's internal control system is then increasingly efective in achieving the vision and mission of the government.","PeriodicalId":251790,"journal":{"name":"Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127813930","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.2991/piceeba2-18.2019.93
J. Simarmata
Today, competition among private universities (read private higher education institutions) to attract prospective students has become much tougher. The competition is not only among the private universities themselves but also between them and the public ones. The main cause of this competition is that prospective students are now becoming much more selective in choosing universities. In fact, public universities are the first choice of the prospective students. Consequently, private universities must equip themselves with strong competitiveness. Otherwise, they will lose the competition. One of the strategies to gain the competitiveness is to develop the lecturers. According to research findings, lecturer professionalism is one of the elements that prospective students highly demand. This paper discusses about how to develop university lecturers. The development model suggested in this paper is the one that is based on the concept of AMO performance.
{"title":"Human Resource Development Model for Improving Private University Competitiveness","authors":"J. Simarmata","doi":"10.2991/piceeba2-18.2019.93","DOIUrl":"https://doi.org/10.2991/piceeba2-18.2019.93","url":null,"abstract":"Today, competition among private universities (read private higher education institutions) to attract prospective students has become much tougher. The competition is not only among the private universities themselves but also between them and the public ones. The main cause of this competition is that prospective students are now becoming much more selective in choosing universities. In fact, public universities are the first choice of the prospective students. Consequently, private universities must equip themselves with strong competitiveness. Otherwise, they will lose the competition. One of the strategies to gain the competitiveness is to develop the lecturers. According to research findings, lecturer professionalism is one of the elements that prospective students highly demand. This paper discusses about how to develop university lecturers. The development model suggested in this paper is the one that is based on the concept of AMO performance.","PeriodicalId":251790,"journal":{"name":"Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121277872","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.2991/piceeba2-18.2019.102
Budi Satria, Yasri Yasri, M. Usman
This study aims to analyze the effect of learning facilities and the interest of learning on learning outcomes of economics subject for 10th grade mathematical science students of MAN 2 Padang. The populations of this study are 212 students. 139 Samples are taken by using cluster proportional random sampling technique. The results of this study showed that learning facilities had significant effect on the interest in learning economics, learning facilities have a significant effect on the economic learning outcomes and the interest in learning has a significant effect on the economic learning outcomes
{"title":"The Impact of Learning Facilities and Learning Interest on Learning Outcome","authors":"Budi Satria, Yasri Yasri, M. Usman","doi":"10.2991/piceeba2-18.2019.102","DOIUrl":"https://doi.org/10.2991/piceeba2-18.2019.102","url":null,"abstract":"This study aims to analyze the effect of learning facilities and the interest of learning on learning outcomes of economics subject for 10th grade mathematical science students of MAN 2 Padang. The populations of this study are 212 students. 139 Samples are taken by using cluster proportional random sampling technique. The results of this study showed that learning facilities had significant effect on the interest in learning economics, learning facilities have a significant effect on the economic learning outcomes and the interest in learning has a significant effect on the economic learning outcomes","PeriodicalId":251790,"journal":{"name":"Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125162084","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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