International Journal of Accounting & Finance in Asia Pasific最新文献_第4页

Stakeholders Theory and Its effects on Organization's Technological Change 利益相关者理论及其对组织技术变革的影响

International Journal of Accounting & Finance in Asia Pasific Pub Date : 2018-10-20 DOI: 10.32535/ijafap.v1i1.111

M. Alsbaity

{"title":"Stakeholders Theory and Its effects on Organization's Technological Change","authors":"M. Alsbaity","doi":"10.32535/ijafap.v1i1.111","DOIUrl":"https://doi.org/10.32535/ijafap.v1i1.111","url":null,"abstract":"This paper intends to investigate the effectiveness of the Stakeholders Theory in the organizational process of Technological change. It focuses on the importance of involving every stakeholder in the decision-making process. This focal point will be interpreted through integrating the Systems Theory with the organization's adaptive stage. It also shows how the Board of Directors (hereinafter, BODs)1and the executives manage this change and apply leadership skills when dealing with each stakeholder. This research deploys the stakeholders theory specifically focusing on shareholders, investors, management, employees and customers. The anticipated findings indicate that the application of governance theories and specially stakeholders theory is highly impactful. This paper intends to compare the typical outcomes based on literature with outcomes based on real life applications of organizational technological change. It shall be interpreted through a selection of change management models, CVC2 analysis and technological change models. Moreover, measurements of the outcomes for each stakeholder's participation will be presented through (e.g. employees performance, ROI3, etc.).","PeriodicalId":216925,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129137846","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}

引用次数: 3

ANALYSIS DOMINANT OF FACTORS INFLUENCE IN DECLINE COMPANY LIQUIDITY (Study PT.Pelabuhan Indonesia Surabaya Branch) 影响公司流动性下降的主要因素分析(研究PT.Pelabuhan印尼泗水分公司)

International Journal of Accounting & Finance in Asia Pasific Pub Date : 2018-10-20 DOI: 10.32535/ijafap.v1i1.114

Ditarosa Taurista, A. Fatimah, M. K. Mubarrok

{"title":"ANALYSIS DOMINANT OF FACTORS INFLUENCE IN DECLINE COMPANY LIQUIDITY (Study PT.Pelabuhan Indonesia Surabaya Branch)","authors":"Ditarosa Taurista, A. Fatimah, M. K. Mubarrok","doi":"10.32535/ijafap.v1i1.114","DOIUrl":"https://doi.org/10.32535/ijafap.v1i1.114","url":null,"abstract":"This study to determine the most dominant factor affect the decline of liquidity PT.Pelabuhan Indonesia Surabaya branch for five years (2010-2014) . The analy method used are source analysis and use of capital and cash flow as well as regression and correlation analysis. The result showed tthet the most dominant factor influenced the decrease of liquidity company ( Study Pt.Pelabuhan Indonesia Surabaya Branch) is a cash/bank factor. Technique of data collection is done by interview and interview in free and direct with competent parties. In addition, to obtain written data is done by requesting directly from the source in accordance with the needs.Based on the formulation of the problems and hypotheses that have been proposed, the method of analysis used in the discussion of this paper is the Regression and Correlation Analysis. Regression and correlation analysis is used to see the direction of the relationship and the influence of the relationship between each other, ie between the amount of net working capital (Y) as the dependent variable to the independent variable consisting of cash / bank (X1), accounts receivable (X2), inventory X3), and current liabilities (X4), used multiple linear regression analysis and Pearson correlation.","PeriodicalId":216925,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"300 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116259674","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}

引用次数: 0

Stock Price and Performance of Indonesian Banking, Case Study for The Period of 2013-2016 印尼银行业股价与业绩，以2013-2016年为例

International Journal of Accounting & Finance in Asia Pasific Pub Date : 2018-10-20 DOI: 10.32535/ijafap.v1i1.113

C. Wibowo

{"title":"Stock Price and Performance of Indonesian Banking, Case Study for The Period of 2013-2016","authors":"C. Wibowo","doi":"10.32535/ijafap.v1i1.113","DOIUrl":"https://doi.org/10.32535/ijafap.v1i1.113","url":null,"abstract":"The purpose of this study is to analyze the effect of Return On Assets, Return On Equity and Earning Per Share to stock prices of Banking Companies listed in Indonesia Stock Exchange (IDX) during 2013-2016. This study analyzes the profitability ratios of financial statements of banking companies and their impact on stock prices. Method, The population of this research is Banking Companies listed in IDX during 2013-2016. Samples used are as many as 10 Banking companies with purposive sampling technique to determine the sample based on certain criteria. The analytical technique used is Multiple Regression Analysis. The data is financial statements downloaded from Indonesia Stock Exchange website and tested with SPSS 18 application. Result, Result of this study is that the performance of Indonesian banking is influenced by Return On Asset (ROA), Return On Equity (ROE), which have a significant influence on Stock Price, however Earning Per Share (EPS) has no significant effect on Stock Price. The findings of this study are banking companies that go public in Indonesia, their Stock Price is determined by the value of ROA and ROE and this will assist to provide useful information to other researchers, investors and banking companies","PeriodicalId":216925,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122836305","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}

引用次数: 0

THE ROLE OF WORKING CAPITAL TO INCREASE SMALL BUSINESS ENTERPRISES 增加小企业营运资金的作用

International Journal of Accounting & Finance in Asia Pasific Pub Date : 2018-10-20 DOI: 10.32535/IJAFAP.V1I1.112

Nurul Fatmawati, S. Nurlaila, A. Sukoco, R. T. Ade, W. Utomo

引用次数: 1

Role of Share Ownership and Dividend Policy on Financial Performance (Case Study at Construction Service Company) 股权与股利政策对财务绩效的影响(以建筑服务公司为例)

International Journal of Accounting & Finance in Asia Pasific Pub Date : 2018-06-02 DOI: 10.32535/JICP.V1I1.172

Yeni Sofiana, A. Lestari, A. Sukoco, M. I. Setiawan, Dani Hermanto

{"title":"Role of Share Ownership and Dividend Policy on Financial Performance (Case Study at Construction Service Company)","authors":"Yeni Sofiana, A. Lestari, A. Sukoco, M. I. Setiawan, Dani Hermanto","doi":"10.32535/JICP.V1I1.172","DOIUrl":"https://doi.org/10.32535/JICP.V1I1.172","url":null,"abstract":"The purpose of this study is to analyze financial performance seen on the basis of share ownership and dividend policy of the construction services company listed in Indonesia Stock Exchange (IDX) during 2014-2016. This study analyzes the role of share ownership and dividend policy of the construction services company and their impact on financial performance. Data of this research is Construction Company listed in Indonesia Stock Exchange which report Consolidated Financial Statements and audited in 2014-2016. The analytical technique used is Multiple Regression Analysis. The data of financial statements were downloaded from Indonesia Stock Exchange website and tested with SPSS 24 application. Result of this study is that the performance of Construction Company is influenced by Managerial Ownership positively and significantly affects all financial performance indicators, both Net Profit Margin, Return On Asset and Return On Equity, Institutional ownership has a negative and insignificant effect on financial performance indicator of Net Profit Margin and Return On Equity. While on Return On Asset has a positive effect but not significant. Dividend policy negatively affects all financial performance indicators. However, it is significant to Net Profit Margin and Return On Equity, while on Return On Asset, it is not significant. The findings of this study are financial performance of contruction companies that go public in Indonesia, is determined by the value of Managerial Ownership Financial Statement and ROE which will assist to provide useful information to other researchers, investors and banking companies","PeriodicalId":216925,"journal":{"name":"International Journal of Accounting & Finance in Asia Pasific","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132019615","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}

引用次数: 3

International Journal of Accounting &amp; Finance in Asia Pasific最新文献

International Journal of Accounting & Finance in Asia Pasific最新文献