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EFFECT OF EXECUTIVE COMPENSATION AND BOARD GOVERNANCEON QUALITY OF SUSTAINABILITY AND FINANCIAL REPORTING ON FINANCIAL INSTITUTIONS ON IDX 高管薪酬与董事会治理、可持续性和财务报告质量对金融机构idx的影响
IF 1.2 4区 医学 Q3 Medicine Pub Date : 2022-02-21 DOI: 10.35129/ajar.v5i01.275
Petrus Ridaryanto, A. Marsudi
This study will examine the impact of executive compensation and board governance on the level of investment in sustainability practices and sustainability reporting quality and examine the relationship between sustainability reporting quality and financial reporting quality in financial services companies listed on the Indonesia Stock Exchange (IDX). The purpose of this study was to examine the effect of executive compensation and board governance on the quality of sustainability reporting in State-Owned Enterprises (BUMN) and financial institutions on the IDX. Observations will be made for the 2015-2019 period. The number of state-owned companies is around 120 companies and financial institutions are 95 companies. The total sample companies are 215 sample companies. The quality of sustainability reporting is measured by content analysis. This study will analyze all hypotheses using multiple regression. The results show that executive compensation and board governance have no effect on the quality of the sustainability report, and the quality of the sustainability report has a positive effect on the quality of financial reports
本研究将研究高管薪酬和董事会治理对可持续发展实践和可持续发展报告质量投资水平的影响,并研究在印度尼西亚证券交易所(IDX)上市的金融服务公司可持续发展报告质量和财务报告质量之间的关系。本研究的目的是考察高管薪酬和董事会治理对国有企业(BUMN)和金融机构可持续发展报告质量的影响。观测将在2015-2019年期间进行。国有企业约为120家,金融机构为95家。样本公司总数为215家。可持续发展报告的质量是通过内容分析来衡量的。本研究将使用多元回归分析所有假设。研究结果表明,高管薪酬和董事会治理对可持续发展报告质量没有影响,而可持续发展报告质量对财务报告质量有正向影响
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引用次数: 0
THE EFFECT OF INVESTMENT OPPORTUNITY SET, INSTITUTIONAL OWNERSHIP, AND COMPANY SIZE ON THE QUALITY OF EARNINGS ON COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (PERIOD 2018-2020) 投资机会集、机构所有权和公司规模对印度尼西亚证券交易所上市公司收益质量的影响(2018-2020年)
IF 1.2 4区 医学 Q3 Medicine Pub Date : 2022-02-21 DOI: 10.35129/ajar.v5i01.271
I. Hidayat, Rika Dwi Utami
This study aims to determine the effect of investment opportunity set, institutional ownership, and company size on earning quality. Of the 52 companies in the consumption sector, there are 22 sample companies and will be analyzed from 2018 to 2020. This type of research uses a quantitative approach with the panel data regression method, which is processed with EViews version 12. The result shows that investment opportunity set and institutional ownership has no positive and significant effect on earnings quality. Firm size has a positive effect and significant effect on earnings quality.
本研究旨在探讨投资机会集、机构持股和公司规模对盈余质量的影响。在消费领域的52家公司中,有22家样本公司,将从2018年到2020年进行分析。这种类型的研究使用面板数据回归方法的定量方法,使用EViews version 12进行处理。结果表明,投资机会集和机构持股对盈余质量没有显著的正向影响。企业规模对盈余质量具有显著的正向影响。
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引用次数: 0
INTEGRATED REPORTING ADOPTION: SUSTAINABLE CORPORATE STRATEGY IN ACHIEVING SDG 2030 采用综合报告:实现可持续发展目标2030的可持续企业战略
IF 1.2 4区 医学 Q3 Medicine Pub Date : 2022-02-21 DOI: 10.35129/ajar.v5i01.267
B. Azzahra
The environmental crisis has initiated companies to implement sustainability accounting as a business sustainability strategy. One indicator of this implementation based on POJK No 51/2017 is the availability of integrated reports (financial reports and sustainability reports) that can be accessed by the public. This paper aims to explain the essence of implementing sustainability strategy through adopting integrated reporting schemes in the company. Therefore, the company does not only implement it to the extent of fulfilling the demands of the government, but for the benefit of the company in the long term. The author uses a quantitative and qualitative analysis approach with the variable earnings per share and the growth of the company's stock price in the sector of financial services institutions and public companies. Furthermore, the author also analyses the fundamental weakness of the integrated reporting systematics which makes it difficult to compare between companies. This paper offers a universal measurement standard that can be used by external and internal parties of the company in assessing how far the company is implementing its sustainability strategy through creating integrated reports. This standard will prove the company's ability to maintain its business continuity in the long term and affect its current valuation. However, it cannot be denied that the sustainability strategy launched by the Indonesian government still has several weaknesses. Therefore, this paper also answer the challenges of the role of accountants in Indonesia in implement sustainability accounting, especially in adopting integrated reporting scheme.
环境危机促使企业将可持续发展会计作为企业可持续发展战略。基于POJK第51/2017号的这一实施的一个指标是公众可以获取的综合报告(财务报告和可持续发展报告)的可用性。本文旨在解释通过在公司采用综合报告方案实施可持续发展战略的本质。因此,公司的执行不仅仅是为了满足政府的要求,而是为了公司的长远利益。本文采用定量与定性相结合的分析方法,对金融服务机构和上市公司的每股可变收益和公司股价的增长进行了分析。此外,作者还分析了综合报告系统的根本缺陷,使其难以在公司之间进行比较。本文提供了一个通用的测量标准,可以被公司的外部和内部各方使用,以评估公司通过创建综合报告实施其可持续发展战略的程度。该标准将证明公司长期保持业务连续性的能力,并影响其当前估值。然而,不可否认的是,印尼政府推出的可持续发展战略仍然存在一些不足。因此,本文也回答了印尼会计师在实施可持续会计方面的角色挑战,特别是在采用综合报告方案方面。
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引用次数: 1
THE FINANCIAL PERFORMANCE IN THE INDONESIAN BANKING INDUSTRY REVIEW FROM GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL 从良好的公司治理和智力资本两方面对印尼银行业的财务绩效进行考察
IF 1.2 4区 医学 Q3 Medicine Pub Date : 2022-02-20 DOI: 10.35129/ajar.v5i01.266
Sinta Zahrotul Ulya, Elen Puspitasari
This study aims to determine the effect of Good Corporate Governance and Intellectual Capital  on the financial performance of Indonesian banking companies. Good Corporate Governance in terms of Board of Directors, Audit Committee, and Independent Commissioners. Intellectual capital measured by the efficiencies of human capital, structural capital, relational capital and capital employed. The population of this study is all banking companies listed on the Indonesia Stock Exchange for the 2017-2020. The number of samples from  using purposive sampling technique obtained were 28 companies with 112 data observations. The major of financial performance proxied by Return on Assets and Capital Adequacy Ratio. This research uses multiple linear analysis method. The results of this study indicate that the Board of Directors and the efficiency of Human Capital, Structural Capital, Relational Capital, and capital employed have a significant positive effect on financial performances. Meanwhile, the Audit Committee and Independent Commissioner have no significant effect on financial performances.
本研究旨在确定良好的公司治理和智力资本对印尼银行公司财务绩效的影响。良好的公司治理,包括董事会、审计委员会和独立专员。智力资本由人力资本、结构资本、关系资本和利用资本的效率来衡量。本研究的人口是2017-2020年在印度尼西亚证券交易所上市的所有银行公司。采用目的抽样技术获得的样本数量为28家公司,数据观测值为112个。财务绩效主要由资产收益率和资本充足率代表。本研究采用多元线性分析方法。研究结果表明,董事会、人力资本效率、结构资本效率、关系资本效率和资本使用效率对财务绩效有显著的正向影响。同时,审计委员会和独立专员对财务绩效没有显著影响。
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引用次数: 0
TAX RESPONSIBILITY TRANSPARENCY ON E-COMMERCE TRANSACTION ACTIVITIES BYSMALL MEDIUM ENTERPRISE (SME)IN MAKASSAR CITY 望加锡市中小企业电子商务交易活动的税收责任透明度
IF 1.2 4区 医学 Q3 Medicine Pub Date : 2022-02-17 DOI: 10.35129/ajar.v5i01.277
Febriani Febriani, Tenriwaru Tenriwaru, Sitti Hartati Hairuddin
This study aims to determine the extent of transparency of e-commerce taxaccountability by SME in the city of Makassar. This study uses a qualitative method with a descriptive qualitative approach by conducting observations and interviews and the informants used in this study are SME actors. Data collection techniques used are data reduction, triangulation, data presentation, data verification and the final conclusion of the study. The results of this study indicate that the transparency of tax accountability on e-commerce activities by SME towards income tax payments means that most SME have fulfilled their tax obligations and some of them have not fulfilled their tax obligations due to the absence of special tax rules for selling online.
本研究旨在确定望加锡市中小企业电子商务纳税责任的透明度程度。本研究采用定性方法和描述性定性方法,通过观察和访谈,本研究中使用的信息者是中小企业行为者。使用的数据收集技术包括数据简化、三角测量、数据展示、数据验证和研究的最终结论。本研究结果表明,中小企业在电子商务活动中纳税责任的透明度意味着大多数中小企业已经履行了其纳税义务,而部分中小企业由于缺乏专门的在线销售税收规则而没有履行其纳税义务。
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引用次数: 0
THE EFFECT OF INSTITUTIONAL OWNERSHIP, COMPANY SIZE AND ASSET MANAGEMENT ON FIRM VALUE 机构所有权、公司规模和资产管理对公司价值的影响
IF 1.2 4区 医学 Q3 Medicine Pub Date : 2022-02-15 DOI: 10.35129/ajar.v5i01.268
A. Holly, Robert Jao, Ana Mardiana
The study purpose is to investigate the impact of institutional ownership, firm size, and asset management to firm value. Sample of this research is companies listed in Indonesia Stock Exchange between 2016-2018. Sample selected by purposive sampling method.  Data type used in this study is quantitative data and analyzed using multiple regression analysis to analysis dependent variable, firm value and independent variable, institutional ownership, firm size, and asset management. The result of the research revealed institutional ownership and firm size have positive and significant effect to firm value because the mechanism of control by institutions is more effective and the bigger of the companies means their manager can accumulate value. Asset management has no effect to firm value.
本研究的目的是探讨机构所有权、企业规模和资产管理对企业价值的影响。本研究的样本是2016-2018年在印度尼西亚证券交易所上市的公司。采用目的抽样法选取样本。本研究使用的数据类型为定量数据,采用多元回归分析分析因变量、企业价值和自变量、机构所有权、企业规模和资产管理。研究结果表明,机构所有权和企业规模对企业价值具有显著的正向影响,因为机构控制机制越有效,公司越大意味着其管理者可以积累价值。资产管理对企业价值没有影响。
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引用次数: 1
AN EMPIRICAL EVIDENCE OF HOW SUSTAINABILITY DISCLOSURE AFFECTS FIRM VALUE THROUGH SYSTEMATIC RISK 可持续性信息披露如何通过系统性风险影响公司价值的实证研究
IF 1.2 4区 医学 Q3 Medicine Pub Date : 2022-02-15 DOI: 10.35129/ajar.v5i01.262
Steffi Nontji, F. E. Daromes, Kunradus Kampo
The purpose of this study is to investigate the effect of sustainability report disclosure on firm value which is tested both directly and through the role of systematic risk. The research model is built on the arguments of stakeholder theory and agency theory to explain the relationship between research variables. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2017-2019. This research uses purposive sampling method. The number of samples obtained as many as 28 companies. Path analysis was used to analyze the data and the mediation hypothesis was tested using the Sobel test. The results of this study indicate that the sustainability report has a negative and significant effect on systematic risk, systematic risk has a negative and significant effect on firm value, and the sustainability report has a positive and insignificant effect on firm value. The results of the Sobel test show that systematic risk mediates the effect of sustainability reporting on firm value.
本研究的目的是探讨可持续发展报告披露对公司价值的影响,并通过直接和系统风险的作用进行检验。研究模型是在利益相关者理论和代理理论的基础上建立的,用以解释研究变量之间的关系。本研究中使用的人口是在印度尼西亚证券交易所(IDX)上市的非金融公司,研究期为2017-2019年。本研究采用目的性抽样方法。获得的样本数量多达28家公司。采用通径分析对数据进行分析,采用Sobel检验对中介假设进行检验。研究结果表明,可持续发展报告对系统风险具有显著的负向影响,系统风险对企业价值具有显著的负向影响,而可持续发展报告对企业价值具有不显著的正向影响。Sobel检验结果表明,系统风险在可持续性报告对企业价值的影响中起中介作用。
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引用次数: 0
Parental decision-making in infant and child male circumcision: a case study in two townships in Gauteng, South Africa 婴儿和儿童男性包皮环切术中的父母决策:南非豪登省两个乡镇的案例研究
IF 1.2 4区 医学 Q3 Medicine Pub Date : 2022-01-02 DOI: 10.2989/16085906.2022.2038645
Eurica Palmer, L. Marais, M. Engelbrecht
Parental decision-making in infant and child male circumcision is influenced by complex, interrelated factors on many levels. Several studies have highlighted reasons for the acceptance and non-acceptance of child male circumcision. This study investigates the factors that influence parental decision-making in this matter and proposes a parental decision-making framework. The study was conducted in the townships of Diepsloot and Diepkloof in Gauteng, South Africa, using 48 in-depth interviews with parents, grandparents and uncles of the boys, as well as government officials and members of civil society as part of an explorative case study. Purposive and snowball sampling were used to select the participants. Thematic analysis was used to analyse the data by applying the conceptual framework of Bronfenbrenner’s ecological systems theory. Three main themes emerged from the data: microsystem factors related to health and hygiene, the father’s circumcision status, cultural expectations, pain, the child’s autonomy and the extended family; mesosystem factors related to early childhood development centres; and exosystem factors related to circumcision policies and financial considerations.
父母在婴儿和儿童男性包皮环切术中的决策在许多层面上受到复杂的、相互关联的因素的影响。几项研究强调了接受和不接受儿童男性包皮环切术的原因。本研究调查了影响父母在这方面决策的因素,并提出了父母决策框架。这项研究在南非豪登省的Diepsloot和Diepkloof镇进行,对男孩的父母、祖父母和叔叔、政府官员和民间社会成员进行了48次深入采访,作为探索性案例研究的一部分。采用目的抽样和滚雪球抽样的方法来选择参与者。运用Bronfenbrenner生态系统理论的概念框架,采用专题分析法对数据进行分析。数据中出现了三个主要主题:与健康和卫生相关的微观系统因素、父亲的包皮环切状况、文化期望、疼痛、孩子的自主性和大家庭;与幼儿发展中心有关的中系统因素;以及与包皮环切术政策和财务考虑相关的外系统因素。
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引用次数: 1
Factors associated with HIV testing among youth in a generalised hyperendemic setting: findings from a national survey in Eswatini 斯威士兰一项全国性调查结果显示,在普遍性高流行环境中,青年人中与艾滋病毒检测相关的因素
IF 1.2 4区 医学 Q3 Medicine Pub Date : 2022-01-02 DOI: 10.2989/16085906.2022.2039728
M. S. Simelane, Garikayi B. Chemhaka, Mduduzi Colani Shongwe, Mfundi Ps Motsa, L. P. Dlamini
Aim: Even though Eswatini was the first country in Africa to achieve the UNAIDS 95-95-95 targets among people living with HIV nationally, youth aged 15–24 years lag behind in HIV testing. This study determined the overall prevalence of HIV testing among the youth and the factors associated with HIV testing. Methods: Data were analysed for 1 834 young people from the 2016–2017 Swaziland HIV Incidence Measurement Survey (SHIMS2) using multivariable logistic regression. Results: Overall, 66% of the young people had tested for HIV in the past 12 months before SHIMS2. Lower odds of HIV testing were observed among males, among those aged 15–17 years, the never married/cohabited, those with primary and secondary education, and among those who had high perceived stigma towards people living with HIV and AIDS. Youth from households classified in the poor and middle quintiles had higher odds of testing for HIV compared to those from rich households. Conclusion: Efforts to increase HIV testing should consider the sociodemographic and behavioural factors identified as determinants of HIV non-testing in this age group.
目的:尽管斯瓦蒂尼是非洲第一个在全国艾滋病毒感染者中实现联合国艾滋病规划署95-95-95目标的国家,但15-24岁的年轻人在艾滋病毒检测方面落后了。本研究确定了青少年中艾滋病毒检测的总体流行率以及与艾滋病毒检测相关的因素。方法:采用多变量logistic回归分析2016-2017年斯威士兰艾滋病发病率测量调查(SHIMS2)中1834名年轻人的数据。结果:总体而言,66%的年轻人在SHIMS2之前的12个月内进行了艾滋病毒检测。在男性、15-17岁人群、未婚/同居人群、接受过小学和中学教育的人群以及对艾滋病毒感染者和艾滋病患者有高度耻辱感的人群中,检测艾滋病毒的几率较低。与富裕家庭的年轻人相比,来自贫困和中等家庭的年轻人接受艾滋病毒检测的几率更高。结论:增加艾滋病毒检测的努力应考虑社会人口和行为因素,这些因素被确定为该年龄组未进行艾滋病毒检测的决定因素。
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引用次数: 0
Perspectives on academic mentorship, research collaborations, career advice and work–life balance: a masterclass conversation with Professor Salim Abdool Karim 关于学术指导、研究合作、职业建议和工作与生活平衡的观点:与Salim Abdool Karim教授的大师班对话
IF 1.2 4区 医学 Q3 Medicine Pub Date : 2022-01-02 DOI: 10.2989/16085906.2022.2047078
F. Kimmie-Dhansay, J. Shea, S. Amosun, Xan Swart, L. Thabane
Mentorship and collaboration are fundamental to ensure success in research, particularly health research. In this article, we summarise a conversation between the Master’s in Biostatistics students at Stellenbosch University and Professor Salim Abdool Karim, the head of the Centre for the AIDS Programme of Research in South Africa. In May 2021, Professor Abdool Karim was invited to share some of his expertise and knowledge on successful mentorship and collaboration with researchers in the early stages of their careers. Passion, hard work and always trying one’s best were some of the key values he highlighted as what a young researcher would need to succeed in today’s world. In this candid and open discussion, Professor Abdool Karim provides valuable insight pertaining to the intricacies of a career in research, in terms of collaboration, mentorship and personal lessons drawn from his own life experience.
指导和合作是确保研究,特别是卫生研究取得成功的基础。在这篇文章中,我们总结了Stellenbosch大学生物统计学硕士学生与南非艾滋病研究项目中心负责人Salim Abdool Karim教授之间的一次对话。2021年5月,Abdool Karim教授应邀分享了他在研究人员职业生涯早期成功指导和合作方面的一些专业知识和知识。他强调,在当今世界,一个年轻的研究人员要想取得成功,必须具备激情、努力工作和尽最大努力的一些关键价值观。在这场坦率而开放的讨论中,Abdool Karim教授就合作、指导和从他自己的生活经验中汲取的个人经验,提供了有关研究事业错综复杂的宝贵见解。
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引用次数: 0
期刊
Ajar-African Journal of Aids Research
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