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Detecting Financial Statement Fraud Using Diamond Model: Evidence in Indonesia 利用钻石模型检测财务报表舞弊:印度尼西亚的证据
Driya Sudaryono, Bambang Soedaryono
—This study aims to determine the factors that affect financial statement fraud. The number of observations is 72 which 18 companies of transportation and infrastructure sectors listed in the Indonesian Stock Exchange during 2015-2018. The methods used in this study are balanced panel data with a random effect model. The result showed is only the nature of the industry affects financial statement fraud. The scientific contribution of this research shows the important role of the high receivables which is an indication that the company's cash turnover is not good and will reduce the amount of cash for operating activities and cause management to manipulate financial statements.
-本研究旨在确定影响财务报表舞弊的因素。观察的数量为72,其中18家运输和基础设施行业的公司在2015-2018年期间在印度尼西亚证券交易所上市。本研究采用的方法是随机效应模型的平衡面板数据。研究结果表明,只有行业的性质才会影响财务报表舞弊。本研究的科学贡献表明了应收账款过高的重要作用,这表明公司的现金周转率不好,会减少经营活动的现金量,导致管理层操纵财务报表。
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引用次数: 0
The Factors That Influence Student Satisfaction on Loyalty Students at East Java 东爪哇忠诚学生满意度的影响因素
D. E. Setyowati
—The research data used are primary data with a total of 231 students from a population of 479 active students at East Java, with a proportional random sampling technique. The analytical tool used is path analysis. The results of this study, IPIEMS student responses agreed and were satisfied with the reliability, responsiveness, certainty, empathy, and tangibility of student satisfaction and impact on the loyalty of IPIEMS students. Some of the things that become one of the main supports of the students agree and are satisfied are the understanding, sensitivity of staff, promises given, teaching and learning process services, attention of IPIEMS staff, and physical aspects of IPIEMS. While what makes students loyal to IPIEMS is because of the ability of IPIEMS to devote attention to what is needed to retain IPIEMS students. From the results of research in the E-learning era and the digital era 4.0 at this time, direct service is still needed to keep students loyal.
-使用的研究数据是东爪哇479名在校学生中231名学生的原始数据,采用比例随机抽样技术。使用的分析工具是路径分析。本研究结果显示,学生满意度的信度、反应性、确定性、共情性和有形性对学生忠诚度的影响是一致和满意的。一些成为学生同意和满意的主要支持之一的事情是工作人员的理解,敏感性,给予的承诺,教学和学习过程服务,IPIEMS工作人员的关注,以及IPIEMS的物理方面。而让学生忠诚于IPIEMS的原因是IPIEMS能够专注于留住IPIEMS学生所需的东西。从目前E-learning时代和数字4.0时代的研究结果来看,保持学生忠诚度仍然需要直接服务。
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引用次数: 0
Are Women in BOD Affecting the Company’s Financial Performance? 董事会中的女性是否会影响公司的财务业绩?
Darren, Sumani
This research aims to provide advice to policy makers to increase the number of women on the board of directors with the aim of improving company performance. The purpose of this study is to look at the effect of women in the board of directors on company performance. Previous studies that have been conducted regarding the effect of women's representation in the board of directors on financial performance shows the inconsistency of research results. then the writer wants to want to re-examine the important role of women in the board of directors. This research was conducted on 47 manufacturing companies listed on the Indonesia Stock Exchange in the 20142018 period. This study uses random effect model for regression analysis. The results of the regression analysis show that the women in the board of directors had a significant positive effect on company performance. Keywords—board of directors, company performance, female directors, financial performance
本研究旨在为政策制定者提供建议,以增加董事会中女性的数量,以提高公司绩效。本研究的目的是观察董事会中女性对公司绩效的影响。以往关于女性在董事会中的代表性对财务绩效影响的研究表明,研究结果并不一致。然后作者想要重新审视女性在董事会中的重要作用。本研究对2014 - 2018年期间在印尼证券交易所上市的47家制造业公司进行了研究。本研究采用随机效应模型进行回归分析。回归分析结果表明,董事会女性成员对公司绩效有显著的正向影响。关键词:董事会,公司绩效,女董事,财务绩效
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引用次数: 1
Investor Sentiment and Stock Price Movement Property Sector in Indonesia Stock Exchange 印尼证券交易所房地产板块的投资者情绪与股价走势
Tri Kunawangsih Purnamaningrum
—This purpose of this research is to analyse the effect of sentiment investor (behavioural finance), fundamental macro economy and fundamental finance of corporate towards the property stock price listing in Indonesia Stock Market. Fundamental macro economy using two proxy variable are growth of PDB and interest rate. Fundamental finance of corporate also using three proxy variable are current ratio, ROE, dividend per share and index Straits Times. The data used in this research was quarterly data during period 2011-2016. The study was conducted on 17 companies the property (408 observation). The estimation method is based on pooled Ordinary Least Square regression with random effects model. The results of this study shows economic growth and interest rate had negative significant toward property stock price. Current ratio, dividend per share and straits times index had positive significant toward property stock price. ROE has negative significant. In this research sentiment investor is quasi moderating variable.
-本研究的目的是分析情绪投资者(行为金融学),基本宏观经济和企业基本金融对印尼股市房地产股票上市的影响。基本宏观经济使用的两个代理变量是gdp增长和利率。公司基本财务也采用流动比率、净资产收益率、每股股息和海峡时报指数三个代理变量。本研究使用的数据是2011-2016年期间的季度数据。本研究是对17家公司的财产进行的(408次观察)。估计方法是基于随机效应模型的混合普通最小二乘回归。研究结果表明,经济增长和利率对房地产股票价格具有显著的负向影响。流动比率、每股股息和海峡时报指数对地产股价格有显著正相关。ROE具有负显著性。在本研究中,投资者情绪是准调节变量。
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引用次数: 1
The Role of Corporate Governance to the Relationship Between Income Smoothing, Dividend, Growth and Earnings Informativeness 公司治理对收益平滑、股利、成长性和盈余信息性关系的作用
V. Herawaty, Anggun Prabowo
The objective of this empirical study is to analyse the influence of dividend policy, company growth, and income smoothing to earnings informativeness on manufacturing companies listed on Indonesia Stock Exchange in 2016 – 2018. Earnings informativeness represents market reaction of price change to company’s unexpected earnings which is proxied by earnings response coefficient. This study also uses corporate governance measured by the ASEAN Corporate Governance Scorecard as moderating variable. The samples used in this research were 129 originating observations from 47 manufacturing companies listed on the Indonesia Stock Exchange during period of 2016 to 2018. The results show that income smoothing has a positive influence to earnings response coefficient while dividend policy, and company growth do not have positive influences to earnings response coefficient. CG strengthens the influence of income smoothing to earnings response coefficient. However, CG does not moderate the influence of dividend policy and company growth to earnings response coefficient. Keywords—corporate governance, dividend policy, earnings informativeness, company growth, income smoothing
本实证研究的目的是分析2016 - 2018年印度尼西亚证券交易所上市的制造业公司的股息政策、公司成长和收入平滑对盈余信息的影响。盈余信息性是价格变动对公司意外盈余的市场反应,由盈余反应系数表示。本研究亦以东盟公司治理记分卡衡量的公司治理作为调节变量。本研究中使用的样本是2016年至2018年期间在印度尼西亚证券交易所上市的47家制造公司的129个原始观察结果。结果表明,收益平滑对盈余反应系数有正向影响,而股利政策和公司成长性对盈余反应系数没有正向影响。CG强化了收入平滑对盈余反应系数的影响。然而,CG并没有调节股利政策和公司成长对盈余反应系数的影响。关键词:公司治理,股利政策,盈余信息,公司成长性,收益平滑
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引用次数: 1
Implementation Application of Experiential Marketing to Brand Trusts and the Impacts on Purchasing Decisions 体验营销在品牌信任中的应用及其对购买决策的影响
Harrie Lutfie, Dandy Marcelino
—The large number of aviation industries in Indonesia made every airline compete to provide the best services. Garuda Indonesia is the only airline that is highly committed as full services airline with Indonesian services. With the introduction of the Garuda Indonesia Experience concept, Garuda Indonesia created a proud feature, while increasing Indonesia's image in the international scale. The Garuda Indonesia Experience concept come from five senses or “5 senses” (sight, sound, scent, taste, and touch). One of the marketing strategy used in Garuda Indonesia to deal with competition is Experiential Marketing tactic. Experiential Marketing is considered capable of producing good influence so that it will increase the attractiveness of consumers to come and use existing products and services. This study uses quantitative and causal research methods. The population used on this study were all Garuda Indonesia passengers who have been take flight in Bandung. The sample was taken by non-probability sampling with number of respondents as many as 100 respondents, then used path analysis for analysis technic. Suggestions from this study are the need to improve the Experiential Marketing strategy so that its influence becomes greater for Brand Trusts and Purchasing Decisions.
-印度尼西亚大量的航空工业使每家航空公司都竞相提供最好的服务。印尼鹰航是唯一一家高度承诺为印尼提供全方位服务的航空公司。随着印尼鹰航体验理念的引入,印尼鹰航打造了令人自豪的特色,同时提升了印尼在国际上的形象。印尼鹰航体验的概念来自于五种感官或“五感”(视觉、听觉、嗅觉、味觉和触觉)。印尼鹰航应对竞争的营销策略之一是体验式营销策略。体验式营销被认为能够产生良好的影响,从而增加消费者前来使用现有产品和服务的吸引力。本研究采用定量和因果研究方法。本研究使用的人群都是在万隆乘坐航班的鹰航印尼乘客。样本采用非概率抽样,回答者多达100人,采用通径分析法进行分析技术。本研究的建议是需要改进体验营销策略,使其对品牌信任和购买决策的影响更大。
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引用次数: 3
The Mediating Role of Job Satisfaction in the Hospital 医院工作满意度的中介作用
Fairynda Novarian, Abdul Haeba Ramli
—This watchfulness is aimed to analyze the effect of Emotional Intelligence to Job performance through job satisfaction. The watchfulness was implemented with 251 of sample from Private Hospital. The collected data was analyzed using SPSS and SEM-Lisrel to verify the hypothesis. The result was Emotional Intelligence has positive and significant towards Job performance and Job satisfaction, then Job satisfaction have positive effects and significant towards Job performance, and employee job satisfaction has mediating effect midst Emotional Intelligence also employee performance. Practical implementation from this watchfulness suggest that the company can implemented the strategy to increase the Job performance based on the company strategy by Emotional Intelligence.
-本观察旨在通过工作满意度分析情绪智力对工作绩效的影响。对私立医院251份样本实施监测。收集的数据采用SPSS和SEM-Lisrel进行分析,验证假设。结果表明,情绪智力对工作绩效和工作满意度具有显著的正向影响,工作满意度对工作绩效具有显著的正向影响,员工工作满意度在情绪智力和员工绩效之间具有中介作用。这一观察的实际实施表明,企业可以通过情商在企业战略的基础上实施提升工作绩效的战略。
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引用次数: 2
Destination Image of “Thousand Islands”: Antecedents and Consequences “千岛”目的地意象:前因后果
Randy Keban, Rayi Retno Dwi Asih, L. Pratomo
—This study aims to examine and analyze the antecedents and consequences of destination image in the Thousand Islands, also known as “Kepulauan Seribu.” The purposive sampling method was used to obtain data from 213 respondents using the Structural Equation Model (SEM). The results showed that service quality has a positive effect on destination image and destination image has a positive effect on loyalty. Future research needs to consider other tourist areas such as Wakatobi National Park, Sumba Island, and Komodo Island.
-本研究旨在考察和分析千岛群岛,也被称为“Kepulauan Seribu”的目的地形象的前因后果。采用目的性抽样方法,利用结构方程模型(SEM)对213名被调查者进行数据采集。结果表明,服务质量对目的地形象有正向影响,目的地形象对忠诚度有正向影响。未来的研究需要考虑其他旅游区,如Wakatobi国家公园、Sumba岛和Komodo岛。
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引用次数: 0
Entrepreneurial Culture and Organizational Climate in the Barbers Village, Garut, Indonesia 印尼加鲁特理发师村的创业文化和组织氛围
G. Maulani, N. Hamdani, S. Nugraha, T. Mubarok
—As the city of dodol, Garut is also famous for its most excellent barbers. A lot of barbers in Indonesia originate from this city, precisely from a village called Kampung Parung, Banyuresmi Subdistrict. After finishing high schools, most teenagers from the village go to big cities to start barbershop businesses instead of joining universities. Some open their barbershops in Garut and its surrounding area. In general, barbershop has been a long-established entrepreneurial culture in the village. The purpose of this study therefore is to determine how entrepreneurial culture is established and how it affects the organizational climate of barbershop business. A survey was conducted with 77 barbers in Garut, and the results show that family and economy have a significant influence on the entrepreneurial culture. Additionally, entrepreneurial culture positively contributes to the establishment of an organizational climate of barbershop business. Education is not considered to be of much importance to the Garutian barbers.
——作为渡渡岛的城市,加鲁特也以其最优秀的理发师而闻名。印度尼西亚的许多理发师都来自这个城市,确切地说,来自Banyuresmi街道一个叫Kampung Parung的村庄。高中毕业后,大多数农村青少年都去大城市开理发店,而不是上大学。一些人在加鲁特及其周边地区开设理发店。总的来说,理发店是村里由来已久的创业文化。因此,本研究的目的是确定创业文化是如何建立的,以及它如何影响理发店业务的组织气氛。通过对加鲁特地区77名理发师的调查,发现家庭和经济因素对创业文化有显著影响。此外,创业文化对理发店经营组织氛围的建立有积极的促进作用。教育对加鲁提亚的理发师来说并不重要。
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引用次数: 0
Strengthening of National Resilience: Leading Sector Mapping for Digital Economy In Indonesia 加强国家抵御能力:印度尼西亚数字经济的领先部门规划
E. Ramda, Supandi
—Economic growth in Indonesia in general has experienced rapid progress where Indonesia's economic growth has increased every year. The development of a digital economy echoed by the government requires appropriate strategies and identification to be able to answer the economic needs of each region. Proper identification will help formulate government policies so that they support programs to accelerate economic growth and support the strengthening of national economic resilience. The research method used in this study is a quantitative study using Location Quotient (LQ) analysis as an analysis tool to identify leading sectors in each region throughout Indonesia. Observations were made in all regions in Indonesia using BPS data based on regional categorization consisting of Sumatra, Java, Kalimantan, Sulawesi, Nusa Tenggara, and Maluku-Papua. The results of the analysis show that each region has different leading sectors from each other. The government can prepare a digital economic development plan by taking into account the economic potential in each region so as to create economic development that is right on target and supports strengthening national economic resilience.
-印度尼西亚的经济增长总体上取得了快速进展,印度尼西亚的经济增长每年都在增加。政府响应的数字经济发展需要适当的战略和识别,以满足每个地区的经济需求。正确的识别将有助于制定政府政策,以支持加速经济增长和加强国家经济韧性的项目。本研究使用的研究方法是定量研究,使用位置商(LQ)分析作为分析工具,以确定印度尼西亚各地区的领先行业。利用基于区域分类的BPS数据在印度尼西亚所有地区进行了观测,包括苏门答腊、爪哇、加里曼丹、苏拉威西、努沙登加拉和马鲁古-巴布亚。分析结果表明,各地区主导部门之间存在差异。政府可以根据各地区的经济潜力,制定数字经济发展计划,使经济发展符合目标,并有助于增强国家经济韧性。
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引用次数: 2
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Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)
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