Journal of Economics, Business & Accountancy Ventura最新文献

{"title":"Corporate Social Responsibility, Corporate Governance and Aggressive Tax Action","authors":"I. Adiputra, Dwi Martani, I. P. H. Martadinata","doi":"10.14414/jebav.v22i2.1295","DOIUrl":"https://doi.org/10.14414/jebav.v22i2.1295","url":null,"abstract":"This study aims to analyze the effect of corporate social responsibility disclosure and corporate governance on aggressive tax action. This study analyzes corporate social responsibility disclosure based on Global Reporting Initiative (GRI), corporate governance analysis using Asean Corporate Governance Scorecard and measurement of aggressive tax action by using abnormal book tax difference (ABTD). This study was conducted using secondary data in the form of annual reports and financial statements of companies listed on the Indonesia Stock Exchange in 2012-2014. Sampling was done by purposive sampling, with non probability method. Determination of many samples based on companies that disclose corporate social responsibility in accordance with content analysis on GRI4. Using regression analysis for testing the research model, the results of the analysis show that the disclosure of corporate social responsibility negatively affects aggressive tax action. The results also show that corporate governance through corporate boards can reduce aggressive tax action by firms, while the audit committee and internal audit in this study have little effect on the tendency of aggressive tax action. The study's contribution is to examine corporate governance factors that have not been tested in research on social responsibility by using GRI and Asean Scorecard measures against aggressive tax action.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132730702","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}

{"title":"Does foreign board increase the company’s performance? the evidence from Indonesia","authors":"Muhammad Zhafran Joenoes, R. Rokhim","doi":"10.14414/jebav.v22i2.1449","DOIUrl":"https://doi.org/10.14414/jebav.v22i2.1449","url":null,"abstract":"This study examined the effect of foreign board members in promoting corporate governance and performance. This study used the fixed effect model from the panel data of 4,282  company-observations over the period of 2007-2017.. This study found that the presence of foreign board has a significant and  positive effect on the company’s  performance measured by return on asset and return on equity ratios. On the other hand, the presence of Asian nationality board member was found to have negative significant effect on the company’s performance, and this is due to the companies having Asian Board members coming mostly from developing countries. In gen3eral, this research show that the presence of a foreign board member can bring differences to the companies and this affects their performance. The implications of this research is that it provides additional literature about foreign nationals diversity in board composition, as a reference for government to revisit the laws and permits for  foreign workers and for the company’s considerations to use the service of foreign board member.  ","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126236604","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}

{"title":"Effect of Non-Financial Performance towards Financial Performance Moderated by Information Disclosure","authors":"Veranda Aga Refmasari, R. Supriyono","doi":"10.14414/jebav.v22i2.1694","DOIUrl":"https://doi.org/10.14414/jebav.v22i2.1694","url":null,"abstract":"This research aimed to test the effect of non-financial performance on financial performance moderated by information disclosure. A tool used to measure performance values in a comprehensive, coherent, measurable, and balanced was balanced scorecard (Kaplan and Norton, 1992). This research method was quantitative with survey technique. The research result showed that non-financial performance measures were consumer, learning and growth affect financial performance, but the research result showed that the performance of the internal business process did not affect financial performance. With a cause-effect relationship learning and growth affected the internal business process, and internal business process affected the customers. Information disclosure did not affect non-financial performance relationship towards financial performance. Theoretical implications gave the contribution to the management accounting literature. Practically, given the knowledge for manager related to communicating the strategy which was well formulated to either manager under it. Academically, it was hoped to be able to give insight and knowledge for further research.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131768804","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}

{"title":"The mediating effect of psychological ownership on human resources management bundle and job satisfaction ownership On Human Resources Management Bundle And Job Satisfaction Ownership","authors":"Y. Masnita","doi":"10.14414/jebav.v22i2.1670","DOIUrl":"https://doi.org/10.14414/jebav.v22i2.1670","url":null,"abstract":"AMO (ability, motivation, and opportunity) is one of the measurements used in Human Resource Management and for explaining the Innovation of Human Resources Management Bundle (IHRMB) that can affect job satisfaction and welfare. It explained that if a skilled, motivated employees will have the opportunity to contribute by using their knowledge and competencies. They  will feel having a maximum job satisfaction. This study tries to examine the role of psychological ownership for organizations (PO-O) in mediating the effect of IHRMB on the Job Satisfaction of bank employees (bankers) who work in BUKU Banks 1-4 categories. With a purposive sampling of inclusion criteria, a questionnaire was given to 100 bankers, testing the hypothesis with SEM. The results show that IHRMB affects PO-O and Job Satisfaction. The IHRMB is prepared at the end of the year to be able to have the right strategy for employees the following  year, in addition to being a connector between the owner of the company to employees through a collection of innovations summarized in the IHRMB as well as providing opportunities for employees to be able to provide ideas that will support the company's progress. PO-O does not mediate the effect of IHRMB on Job Satisfaction, because IHRMB is a control tool for Management and company owners to review overall company performance.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127747059","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}

{"title":"Informasi Laba, Komponen Arus Kas, Keputusan Pendanaan dan Return Saham: Empirical Evidence at Indonesia Stock Exchange (Studi pada Sektor Perdagangan, Jasa dan Investasi)","authors":"K. Kasmiati, Perdana Wahyu Santosa","doi":"10.14414/jebav.v22i2.1638","DOIUrl":"https://doi.org/10.14414/jebav.v22i2.1638","url":null,"abstract":"Trading, Service and Investment sector shows important role on national economy and grow significantly during the last years which is create many job opportunities on formal sector and non-formal sector. This article purposes to analyze how the impact of net profit, operating cash flow, financing cash flow and investing cash flow  and, financing decisions to stock’s return to push a better future prospect with financial management. Regression analysis used Eviews 9 with data panel regression analysis with purposive sampling method on service sector at Indonesia Stock Exchange (IDX). Samples are 60 emiten during 2011-2016 period in quarterly data. The findngs of this research are partially,  net profit information, operating cash flow, financing csah flow and financing decision (proxy leverage) are positively significantle. However, investing cash flow shows negative affect to stock’s return significantly. As simultan together all variable shows significantly effect on return. The implication of this conclusion is managment should more attention on financial factors especiallly net profit, cash flow dan leverage to incresae stock return and value of the firms.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121996078","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}

{"title":"Local Indicators of Spatial Association (LISA) of Indonesian Workers Against Indonesian Economic Growth","authors":"Caroline Caroline, FX. Sugiyanto, A. Kurnia, S. Irwandi","doi":"10.14414/jebav.v22i2.1685","DOIUrl":"https://doi.org/10.14414/jebav.v22i2.1685","url":null,"abstract":"The ASEAN Economic Community which has taken place since 2015 has had an impact on the liberalization of labor flows towards Indonesia's economic growth. The large number of labor migration entering Indonesia will have an impact on the disruption of Indonesia's economic stability. Less employment in Indonesia encourages Indonesian workers to work abroad to seek high wages and welfare. This will worsen the condition of Indonesia's economic growth. The aim of this study is to analyze patterns of Local Indicators of Spatial Association (LISA) of Indonesian Workers against Indonesian Economic Growth.This research was conducted with a period of 2004-2015 or 12 years. Selection of a range of time periods is carried out by considering the limitations of the data used in the study. Samples of this study include the ASEAN member countries: Indonesia, Malaysia, The Philippines, Thailand, Singapore, Brunei, Vietnam, Laos, Myanmar, and Cambodia. Description of variables used per capita GDP (PDRBC), capital stock (capital), average length of school (RLS), life expectancy (AHH), workforce (L), Indonesian Workers (TKI), Foreign Workers (TKA).              This study uses the Euclidean Distance approach  to calculate the spatial weight matrix in calculating the Local Indicators of Spatial Association (LISA). The results of empirical research indicate that Indonesia's economic growth in 2004 and Indonesian economic growth in 2015 are located in quadrant III, LL (Low-Low) which shows that Indonesia as a country with a characteristic of low economic growth that interacts spatially with a country with low economic growth. Moran’s scatterplot portrays that Indonesian capital 2004 and 2015 are in the position of capital I, HH (High-High) which shows countries with high characteristics of capital interacting spatially with countries with high capital. The country in quadrant I is Indonesia. The results of empirical research show that Indonesia, which is originally in 2004 with a characteristic workforce that interacted spatially with a country with a large workforce, turns out that in 2015 it is photographed that Indonesia is with a workforce that has many spatial interactions with countries with low labor force.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128739892","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}

{"title":"Millennials’s Impulse Buying Behaviour: Why Positive Emotion Does not Mediate?","authors":"Achmad Choirul, Y. Artanti","doi":"10.14414/jebav.v22i2.1738","DOIUrl":"https://doi.org/10.14414/jebav.v22i2.1738","url":null,"abstract":"Indonesian buying behavior especially on generation Y or millennials tends to be impulsive and rapid development of retail fashion business allows marketers to learn and formulated strategy. As one of the defined group of people, millennials are a potential market segment. The purpose of this study is to investigate the role of hedonic shopping motives, fashion involvement, and store atmosphere toward positive emotion and impulse buying. The study also tests the mediating role of positive emotion. Judgemental sampling was employed to collect data from 110 millennials of Surabaya people and the relationships proposed were analysed with path analysis.The study confirms that hedonic shopping motives isn’t significantly influence impulse buying, whereas both fashion involvement and store atmosphere are significantly influence impulse buying. Then, all hedonic shopping motives, fashion involvement, and store atmosphere are significantly influence positive emotion. Furthermore, positive emotion isn’t significantly influence impulse buying. Hence positive emotion doesn’t mediate the effect of hedonic shopping motivation, fashion involvement, and store atmosphere to impulse buying. This study provides novel and useful insights on the complex impulse buying by millennials by expanding the application of both fashion involvement and store atmosphere for fashion marketers.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130807385","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}

{"title":"Marketing Channels of Chili in Central Java: Players, Levels, and Segmentations","authors":"J. Mariyono","doi":"10.14414/jebav.v22i2.1688","DOIUrl":"https://doi.org/10.14414/jebav.v22i2.1688","url":null,"abstract":"Chili production is an important commodity in Indonesian, and the marketing issues frequently disrupt the economy.  This paper aims to analyse the distribution channel of chili and formulate the suitable policy to overcome the marketing problems. The study employed a qualitative approach. A market survey was qualitatively conducted at producer, intermediary, wholesaler and retailer levels. The results were descriptively presented using table and figures. This result shows that the marketing channel of chili in Indonesia was complicated and lengthy. Many players were starting at the village level to the provincial level. Segmented markets were based on the types of chili, which were categorized as local and hybrid cultivars. Farmers selected the marketing channels because of business circumstance and their farm location. Distance and gentleman agreement with traders limited farmers to select the marketing channel.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"333 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133570048","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}

{"title":"Pengujian Efek Resensi Dan Primasi Pada Informasi Audit Seri Panjang Dan Metode Mitigasinya Dengan Diskusi Kelompok","authors":"Yolanda Christina Rambing, Intiyas Utami, I. Kristianti","doi":"10.14414/jebav.v22i2.1204","DOIUrl":"https://doi.org/10.14414/jebav.v22i2.1204","url":null,"abstract":"This study aims to test the order effect on the long series audit information and provide the form of mitigation by using group discussion so as to improve the quality of the decision. Order effects consist of reviews and primacy effects. A reviewer effect is a bias that occurs when an individual weighs the final received information larger for the overall information received. While the effect of primacy is a bias that occurs when individuals weigh greater initial information. Therefore, it is necessary to give a method so that the individual can consider the whole information for decision making which in this research use group discussion. This research uses 2x2x2 experimental design within subject with 81 participants from undergraduate accounting students.The results show that: (i) in the sequential ordering pattern for positive positive or negative positive sequence of positive information, the quality of individual decisions after group discussion is better than before the group discussion, (ii) the mitigation process does not occur in the simultaneous presentation pattern Positive positive or negative negative information sequence, (iii) sequential representation pattern more mitigated than simultaneous representation pattern.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114838172","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}

{"title":"Premium, pertalite or pertamax: an empirical study of a-a phenomenon on Indonesian consumer behavior","authors":"N. Widyastuti, D. Hartono","doi":"10.14414/jebav.v22i2.1697","DOIUrl":"https://doi.org/10.14414/jebav.v22i2.1697","url":null,"abstract":"In Indonesia, consumers can choose to consume high or low quality gasoline based on their preferences. It might be influenced by the price difference between the two qualities. Changing preference to a higher quality that is affected by the declining relative price can lead to an A-A phenomenon. This study aims to determine whether the A-A Phenomenon occurs on the behavior of consumers before and after the existence of Pertalite. The regression model used are the panel data regressions and the regression result proves that there is an A-A phenomenon in market share in Indonesia before and after Pertalite. This indicates that the high difference of relative prices between high and low quality gasolines has a negative impact towards their relative consumption. Prior to Pertalite, consumers continued changing preference into high quality gasoline in the 2nd and 3rd month intervals when relative price difference decreased. After the existing of Pertalite, consumers did not quickly transfer their preferences from Premium to Pertalite when the relative price declined, so that the A-A phenomenon did not occur in this low and middle grade gasoline consumption pattern. However, Pertamax's consumption to Pertalite increases when the relative price between them declines; thus raising the A-A phenomenon.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131441783","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}