Pub Date : 2021-12-31DOI: 10.22219/jrak.v11i3.17983
Dekar Urumsah, D. Puspitasari
This research is to empirically examine the influence of halal certification on innovation and financial performance by adopting Resource Based View (RBV) theory. The data used were the financial statements of food and beverage corporates listed at Indonesian Stock Exchange of 2015-2018 period. The analysis method employed was multiple linear regression using SPSS. The results show that halal certification significantly and positively affects financial performance. Similarly, innovation also results in positive and significant effect on financial performance, and halal certification positively and significantly affects innovation and financial performance. A number of implications are catered by this research, such as theoretical contribution toward the existing literature related to food corporations in Indonesia. This is expected to be a reference for the study on halal food corporation in Indonesia, as well as to provide knowledge of the improvement of financial performance and innovation through halal certification for food corporate management. performance and innovation through halal certification for food corporate management.
{"title":"Influence of Halal Certification on Innovation and Financial Performance","authors":"Dekar Urumsah, D. Puspitasari","doi":"10.22219/jrak.v11i3.17983","DOIUrl":"https://doi.org/10.22219/jrak.v11i3.17983","url":null,"abstract":"This research is to empirically examine the influence of halal certification on innovation and financial performance by adopting Resource Based View (RBV) theory. The data used were the financial statements of food and beverage corporates listed at Indonesian Stock Exchange of 2015-2018 period. The analysis method employed was multiple linear regression using SPSS. The results show that halal certification significantly and positively affects financial performance. Similarly, innovation also results in positive and significant effect on financial performance, and halal certification positively and significantly affects innovation and financial performance. A number of implications are catered by this research, such as theoretical contribution toward the existing literature related to food corporations in Indonesia. This is expected to be a reference for the study on halal food corporation in Indonesia, as well as to provide knowledge of the improvement of financial performance and innovation through halal certification for food corporate management.\u0000performance and innovation through halal certification for food corporate management.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47995725","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 study examines the impact of financial information quality on managers’ financing decision-making. It also investigates the role of managers’ characteristics – educational background, gender, and working period – on the relationship between the quality of financial statement information and financing decision-making. The samples were finance managers at Bank Aceh Syariah, a Syariah bank owned by the regional government in Aceh, consisting of 24 finance managers at the branch offices and 86 finance managers at sub-branches that spread throughout Aceh. The data was obtained by using a questionnaire distributed using google form. A multivariate analysis was used to test the hypothesis. The results showed that the quality of financial statement information has a positive effect on financing decisions. It becomes the basis for managers in making financing decisions in Islamic banks owned by local governments. Managers’ characteristics do not influence financing decisions and do not strengthen or weaken managers in making financing decisions based on financial statements. The result confirms hypothesis 1, however, it does not support any other hypotheses regarding finance managers’ characteristics. Therefore, it is suggested for future research to broaden and compare the characteristics of finance managers of national Islamic banks in Indonesia and Islamic banks from other countries to capture comprehensive results.
{"title":"Does Financing Decision-Making by Regional Government-Owned Syariah Banks Depend on Financial-Information Quality and Managers' Characteristic?","authors":"Eka Hasnita Putri, Yossi Diantimala, Mulia Saputra","doi":"10.22219/jrak.v11i3.18444","DOIUrl":"https://doi.org/10.22219/jrak.v11i3.18444","url":null,"abstract":"This study examines the impact of financial information quality on managers’ financing decision-making. It also investigates the role of managers’ characteristics – educational background, gender, and working period – on the relationship between the quality of financial statement information and financing decision-making. The samples were finance managers at Bank Aceh Syariah, a Syariah bank owned by the regional government in Aceh, consisting of 24 finance managers at the branch offices and 86 finance managers at sub-branches that spread throughout Aceh. The data was obtained by using a questionnaire distributed using google form. A multivariate analysis was used to test the hypothesis. The results showed that the quality of financial statement information has a positive effect on financing decisions. It becomes the basis for managers in making financing decisions in Islamic banks owned by local governments. Managers’ characteristics do not influence financing decisions and do not strengthen or weaken managers in making financing decisions based on financial statements. The result confirms hypothesis 1, however, it does not support any other hypotheses regarding finance managers’ characteristics. Therefore, it is suggested for future research to broaden and compare the characteristics of finance managers of national Islamic banks in Indonesia and Islamic banks from other countries to capture comprehensive results.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48084698","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 : 2021-12-31DOI: 10.22219/jrak.v11i3.18096
Arin Pranesti, I. Kusuma
This study aims to examine the effect of corporate governance on institutional foreign ownership with earnings management and dividend policy as moderating variable. Previous research tends to be done in developed countries. In addition, prior research that examined the relationship between corporate governance and foreign institutional ownership is relatively inconclusive. Kim (2015) concluded that although some prior studies have found a correlation between corporate governance and institutional foreign ownership, there has been no research that explains the causality relationship. This study uses a corporate governance index that formed through the results of factor analysis test. The results of statistical tests indicate that corporate governance can be used as a good signal to pursue external parties that imply the company that has a good oversight mechanism. Interaction testing results between earnings management and corporate governance imply that foreign institutional investors tend to rely on corporate governance signals. In contrast, the interplay of dividend and corporate governance policies shows significant results. Therefore, it can be concluded that companies that have good corporate governance and dividend policies can reduce the conflict of interest between agents and principals tend to attract foreign institutional investors to invest in the company
{"title":"The Moderating Effect of Earnings Management and Dividend Policy on Relationship Between Corporate Governance and Institutional Foreign Ownership","authors":"Arin Pranesti, I. Kusuma","doi":"10.22219/jrak.v11i3.18096","DOIUrl":"https://doi.org/10.22219/jrak.v11i3.18096","url":null,"abstract":"This study aims to examine the effect of corporate governance on institutional foreign ownership with earnings management and dividend policy as moderating variable. Previous research tends to be done in developed countries. In addition, prior research that examined the relationship between corporate governance and foreign institutional ownership is relatively inconclusive. Kim (2015) concluded that although some prior studies have found a correlation between corporate governance and institutional foreign ownership, there has been no research that explains the causality relationship. This study uses a corporate governance index that formed through the results of factor analysis test. The results of statistical tests indicate that corporate governance can be used as a good signal to pursue external parties that imply the company that has a good oversight mechanism. Interaction testing results between earnings management and corporate governance imply that foreign institutional investors tend to rely on corporate governance signals. In contrast, the interplay of dividend and corporate governance policies shows significant results. Therefore, it can be concluded that companies that have good corporate governance and dividend policies can reduce the conflict of interest between agents and principals tend to attract foreign institutional investors to invest in the company","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43026848","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 : 2021-12-31DOI: 10.22219/jrak.v11i3.17871
A. Zudana, Chrismanuel John Abram Tarigan, Reza G. Lopez Hutabarat, Arsy Haikal
Gender diversity has long been an issue being studied in previous studies. Mostly, they exploit the different characteristics of females and males and how they affect corporate behaviour. However, prior studies largely examine the presence of female in either agent or principal. We fill the research gap by examining the presence of females in both agent and principal on tax avoidance. We examine the relationship between females and tax avoidance using a quantitative research method. Using 538 firm-year observations of Indonesian listed firms during the period 2015 – 2019, we find that female presence is related to a higher degree of tax avoidance. Moreover, we find that the relationship is driven by the presence of females as auditors signing partners. Our result does not reflect the negative side of having females in organizations because we use a broad measure of tax avoidance. Our result may provide insight for shareholders or other related parties to consider an additional factor, namely the presence of females in both agent and principal, to assess companies' tax avoidance behavior.
{"title":"Females and Tax Avoidance: Evidence from the Agency Problem Perspective","authors":"A. Zudana, Chrismanuel John Abram Tarigan, Reza G. Lopez Hutabarat, Arsy Haikal","doi":"10.22219/jrak.v11i3.17871","DOIUrl":"https://doi.org/10.22219/jrak.v11i3.17871","url":null,"abstract":"Gender diversity has long been an issue being studied in previous studies. Mostly, they exploit the different characteristics of females and males and how they affect corporate behaviour. However, prior studies largely examine the presence of female in either agent or principal. We fill the research gap by examining the presence of females in both agent and principal on tax avoidance. We examine the relationship between females and tax avoidance using a quantitative research method. Using 538 firm-year observations of Indonesian listed firms during the period 2015 – 2019, we find that female presence is related to a higher degree of tax avoidance. Moreover, we find that the relationship is driven by the presence of females as auditors signing partners. Our result does not reflect the negative side of having females in organizations because we use a broad measure of tax avoidance. Our result may provide insight for shareholders or other related parties to consider an additional factor, namely the presence of females in both agent and principal, to assess companies' tax avoidance behavior.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42799207","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 : 2021-12-31DOI: 10.22219/jrak.v11i3.17859
R. Mais, Z. Abidin
This study aims to reformulate beef cattle supply chain management based on a case study in the Dompet Dhuafa Republika (DDR) program 'Tebar Hewan Kurban' (THK). This qualitative descriptive study is based on a survey in 15 locations for the empowerment of beef cattle farmers who are THK partners outside Java, and observations on program implementation along the supply chain in 2020. The beef cattle supply chain as a result of this study is described in the figure and compared with the supply chain of Kurban animals from previous studies. The results showed that the management of the cattle supply chain in THK's DDR program provided tangible benefits for partner farmers. The results of this study are expected to open new insights about the economic aspects of the implementation of Kurban that provide greater benefits to small farmers, without forgetting other stakeholders involved in the program. This paper contributes to filling the literature gap and empirical studies on community empowerment programs related to Kurban ritual activities that are still rarely carried out until now.
本研究旨在根据Dompet Dhuafa塞族（DDR）项目“Tebar Hewan Kurban”（THK）的案例研究，重新制定肉牛供应链管理。这项定性描述性研究基于对15个地点的一项调查，该调查旨在增强爪哇岛以外THK合作伙伴的肉牛养殖户的能力，并对2020年供应链上的计划实施情况进行了观察。图中描述了这项研究的肉牛供应链，并将其与之前研究的库尔班动物供应链进行了比较。结果表明，THK DDR计划中的牛供应链管理为合作农民带来了实实在在的好处。这项研究的结果有望为实施库尔班的经济方面提供新的见解，为小农户提供更大的利益，同时不忘参与该计划的其他利益相关者。本文有助于填补文献空白，并对迄今为止很少开展的与库尔班仪式活动相关的社区赋权计划进行实证研究。
{"title":"Supply Chain Management of Kurban Cattles in 'Tebar Hewan Kurban' Program, Dompet Dhuafa Republika","authors":"R. Mais, Z. Abidin","doi":"10.22219/jrak.v11i3.17859","DOIUrl":"https://doi.org/10.22219/jrak.v11i3.17859","url":null,"abstract":"This study aims to reformulate beef cattle supply chain management based on a case study in the Dompet Dhuafa Republika (DDR) program 'Tebar Hewan Kurban' (THK). This qualitative descriptive study is based on a survey in 15 locations for the empowerment of beef cattle farmers who are THK partners outside Java, and observations on program implementation along the supply chain in 2020. The beef cattle supply chain as a result of this study is described in the figure and compared with the supply chain of Kurban animals from previous studies. The results showed that the management of the cattle supply chain in THK's DDR program provided tangible benefits for partner farmers. The results of this study are expected to open new insights about the economic aspects of the implementation of Kurban that provide greater benefits to small farmers, without forgetting other stakeholders involved in the program. This paper contributes to filling the literature gap and empirical studies on community empowerment programs related to Kurban ritual activities that are still rarely carried out until now.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46036067","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 : 2021-12-31DOI: 10.22219/jrak.v11i3.17689
M. Kholid, Fierda Ayu Apralia Diptasary, Y. Tumewang
The purpose of this study is to empirically examine a model of cheating behavior of accounting students on online exams to determine the factors that influence the intention of accounting students to cheat on online exams. Based on the literature review, the factors that influence the intention of accounting students to cheat on online exams are identified in the scope of Ethics Theory (deontological and teleological evaluation), Theory of Planned Behavior, and Islamic Religiosity. The data were obtained from an online questionnaire survey distributed to Accounting students. The data were analyzed using PLS - SEM. The results of data analysis show that perceived behavioral control, subjective norm, attitude, and perceived benefits have a positive effect on the intention to cheat on online exams. Furthermore, the results show that Islamic religiosity can be a deterrent factor for accounting students for cheating on online exams. The model proposed in this study will help accounting lecturers in universities to be able to minimize or to prevent cheating among accounting students on online exams.
{"title":"An Integrated Model to Predict Cheating on Online Exam Among Accounting Students: Does Islamic Religiosity Matter?","authors":"M. Kholid, Fierda Ayu Apralia Diptasary, Y. Tumewang","doi":"10.22219/jrak.v11i3.17689","DOIUrl":"https://doi.org/10.22219/jrak.v11i3.17689","url":null,"abstract":"The purpose of this study is to empirically examine a model of cheating behavior of accounting students on online exams to determine the factors that influence the intention of accounting students to cheat on online exams. Based on the literature review, the factors that influence the intention of accounting students to cheat on online exams are identified in the scope of Ethics Theory (deontological and teleological evaluation), Theory of Planned Behavior, and Islamic Religiosity. The data were obtained from an online questionnaire survey distributed to Accounting students. The data were analyzed using PLS - SEM. The results of data analysis show that perceived behavioral control, subjective norm, attitude, and perceived benefits have a positive effect on the intention to cheat on online exams. Furthermore, the results show that Islamic religiosity can be a deterrent factor for accounting students for cheating on online exams. The model proposed in this study will help accounting lecturers in universities to be able to minimize or to prevent cheating among accounting students on online exams.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43131946","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 : 2021-12-31DOI: 10.22219/jrak.v11i3.17903
Driana Leniwati, Pradio Rachmad Brilyan, E. Wahyuni
The purpose of this study was to determine the effect of factors in theory of planned behavior on the interest of using financial technology in University of Muhammadiyah Malang accounting students. The factors in this theory are attitude, subjective norm, and perceived control behavior. This study also reveals others factors that influence the interest of using financial technology. The method used in this study is a mixed method research. Quantitative data obtained from questionnaires, and qualitative data obtained from interviews with several students. Results of this study found a positive and significant influence on attitude and perceived behavorial control on the interest of using financial technology and there was no significant effect of subjective norm on the interest of using financial technology. Results of this study also found other factors that influence interest of using financial technology, including privacy, needs, and risks. these factors can be taken into consideration in developing financial technology in the future.
{"title":"Determinants Theory of Planned Behavior on Student’s Interest in Using Financial Technology","authors":"Driana Leniwati, Pradio Rachmad Brilyan, E. Wahyuni","doi":"10.22219/jrak.v11i3.17903","DOIUrl":"https://doi.org/10.22219/jrak.v11i3.17903","url":null,"abstract":"The purpose of this study was to determine the effect of factors in theory of planned behavior on the interest of using financial technology in University of Muhammadiyah Malang accounting students. The factors in this theory are attitude, subjective norm, and perceived control behavior. This study also reveals others factors that influence the interest of using financial technology. The method used in this study is a mixed method research. Quantitative data obtained from questionnaires, and qualitative data obtained from interviews with several students. Results of this study found a positive and significant influence on attitude and perceived behavorial control on the interest of using financial technology and there was no significant effect of subjective norm on the interest of using financial technology. Results of this study also found other factors that influence interest of using financial technology, including privacy, needs, and risks. these factors can be taken into consideration in developing financial technology in the future.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46962463","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 : 2021-12-31DOI: 10.22219/jrak.v11i3.18573
Wardatul Jannah, E. Saraswati, A. Ghofar
Abstract Voluntary reporting and intellectual capital are important instruments for the provision of information to investors. The information increases investment interest and ultimately affects stock return. This study examines the effect of voluntary reporting on stock return with the moderation of intellectual capital and information asymmetry. The sample of this study is 225 observations from 45 financial and banking companies listed on the Indonesia Stock Exchange during the period of 2015-2019. Financial and banking sector has an important role for companies in other sectors in providing capital and a sense of security for their assets. Multiple regression method and MRA applied in this study have come to findings that voluntary reporting increases stock return, that intellectual capital strengthens the relationship between voluntary reporting and stock return, and that information asymmetry has no effect on the relationship between voluntary reporting and stock return as companies begin to respond to the importance of voluntary reporting to reduce information asymmetry.
{"title":"The Moderation Of Intellectual Capital And Information Asymmetry In The Effect Of Voluntary Reporting On Stock Return","authors":"Wardatul Jannah, E. Saraswati, A. Ghofar","doi":"10.22219/jrak.v11i3.18573","DOIUrl":"https://doi.org/10.22219/jrak.v11i3.18573","url":null,"abstract":"Abstract\u0000Voluntary reporting and intellectual capital are important instruments for the provision of information to investors. The information increases investment interest and ultimately affects stock return. This study examines the effect of voluntary reporting on stock return with the moderation of intellectual capital and information asymmetry. The sample of this study is 225 observations from 45 financial and banking companies listed on the Indonesia Stock Exchange during the period of 2015-2019. Financial and banking sector has an important role for companies in other sectors in providing capital and a sense of security for their assets. Multiple regression method and MRA applied in this study have come to findings that voluntary reporting increases stock return, that intellectual capital strengthens the relationship between voluntary reporting and stock return, and that information asymmetry has no effect on the relationship between voluntary reporting and stock return as companies begin to respond to the importance of voluntary reporting to reduce information asymmetry.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43035098","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 : 2021-12-31DOI: 10.22219/jrak.v11i3.16998
Galih Fajar Muttaqin, Asih Machfuzhoh, Edward Fazri
The purpose of this study is to investigate how auditor competence can affect the work quality and job satisfaction of an auditor which also has an impact on increasing auditor loyalty in carrying out their responsibilities as auditors. This study uses a quantitative method by distributing questionnaires to auditors who work at KAPs domiciled in Banten, Jakarta and Answers. The sample in this study was 170 auditors. Data processing is carried out with a Structural Equation Model (SEM) approach using Partial Least Square (PLS) software. PLS is a component-based or variance-based structural equation (SEM) model. Validity test was carried out using Partial Least Square (PLS) software. The results of this study indicate that the auditor competence, work quality, and job satisfaction can increase the loyalty of auditors working at Public Accounting Firms in Indonesia. This research has implications for the development of audit research, especially the behavior of public accountants, which until now has not been much research that focuses on the behavior of auditors in public accounting firms. In addition, the results of this study can also be used as a reference in determining policies by stakeholders, both regulators and leaders of Public Accounting Firms
{"title":"Creation Of Auditor Loyalty: Improving Competence, Quality Of Work And Job Satisfaction","authors":"Galih Fajar Muttaqin, Asih Machfuzhoh, Edward Fazri","doi":"10.22219/jrak.v11i3.16998","DOIUrl":"https://doi.org/10.22219/jrak.v11i3.16998","url":null,"abstract":"The purpose of this study is to investigate how auditor competence can affect the work quality and job satisfaction of an auditor which also has an impact on increasing auditor loyalty in carrying out their responsibilities as auditors. This study uses a quantitative method by distributing questionnaires to auditors who work at KAPs domiciled in Banten, Jakarta and Answers. The sample in this study was 170 auditors. Data processing is carried out with a Structural Equation Model (SEM) approach using Partial Least Square (PLS) software. PLS is a component-based or variance-based structural equation (SEM) model. Validity test was carried out using Partial Least Square (PLS) software. The results of this study indicate that the auditor competence, work quality, and job satisfaction can increase the loyalty of auditors working at Public Accounting Firms in Indonesia. This research has implications for the development of audit research, especially the behavior of public accountants, which until now has not been much research that focuses on the behavior of auditors in public accounting firms. In addition, the results of this study can also be used as a reference in determining policies by stakeholders, both regulators and leaders of Public Accounting Firms\u0000 \u0000 \u0000 ","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49111993","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 : 2021-12-31DOI: 10.22219/jrak.v11i3.14956
Khairanis Yulita, Z. Fanani
Managerial ability collaborates managerial skill and effort to improve firm performance through resources utilization and strategy implementation. This study is aimed to examine the influence of managerial ability on firm performance with the mediation effect of innovation strategy. The final sample is 940 firms from the manufacturing sector listed on the Indonesian Stock Exchange 2012-2019. Analysis techniques use Data Envelopment Analysis (DEA) to measure managerial ability score, cluster analysis to analyze company strategy, and path analysis to test and analyze variables statistically. The result shows that innovation strategy does not mediate the influence of managerial ability on firm performance. Higher managerial ability directly increases the firm performance, but it decreases innovation strategy and innovation strategy does not affect firm performance. In conclusion, managers should choose between efficiency and innovation because it is a trade-off. Therefore, the company must sacrifice one of them.
{"title":"The Effect Of Innovation Strategy In The Influence Of Managerial Ability On Firm Performance","authors":"Khairanis Yulita, Z. Fanani","doi":"10.22219/jrak.v11i3.14956","DOIUrl":"https://doi.org/10.22219/jrak.v11i3.14956","url":null,"abstract":"Managerial ability collaborates managerial skill and effort to improve firm performance through resources utilization and strategy implementation. This study is aimed to examine the influence of managerial ability on firm performance with the mediation effect of innovation strategy. The final sample is 940 firms from the manufacturing sector listed on the Indonesian Stock Exchange 2012-2019. Analysis techniques use Data Envelopment Analysis (DEA) to measure managerial ability score, cluster analysis to analyze company strategy, and path analysis to test and analyze variables statistically. The result shows that innovation strategy does not mediate the influence of managerial ability on firm performance. Higher managerial ability directly increases the firm performance, but it decreases innovation strategy and innovation strategy does not affect firm performance. In conclusion, managers should choose between efficiency and innovation because it is a trade-off. Therefore, the company must sacrifice one of them.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46602682","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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