Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)最新文献_第9页

Effect of Institutional Ownership and Managerial Ownership on Corporate Financial Performance: Mediating Earning Management. 机构所有权和管理层所有权对公司财务绩效的影响:中介盈余管理。

Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018) Pub Date : 2018-11-17 DOI: 10.2991/PICEEBA2-18.2019.61

L. Lisandri, Fahmi Rizani, Soelistijono Boedhi, Akhmad Yafiz Syam

{"title":"Effect of Institutional Ownership and Managerial Ownership on Corporate Financial Performance: Mediating Earning Management.","authors":"L. Lisandri, Fahmi Rizani, Soelistijono Boedhi, Akhmad Yafiz Syam","doi":"10.2991/PICEEBA2-18.2019.61","DOIUrl":"https://doi.org/10.2991/PICEEBA2-18.2019.61","url":null,"abstract":"This study was intended to obtain empirical evidence of the effect of Institutional Ownership and Managerial Ownership on Corporate Financial Performance through Earning Management. Using the Path Analysis method for banks listed on the Stock Exchange, there is evidence that Institutional Ownership and Managerial Ownership influence Corporate Financial Performance through the mediation of earnings management. Both of these variables negatively affect earnings management, and earnings management has a negative influence on the company's financial performance. That is every increase in managerial ownership and institutional ownership increases, causing a decrease in earnings management, while a decrease in earnings management can increase the company's financial performance. This study succeeded in proving in the banking sector that earnings management can be suppressed by a self-control mechanism to reduce the effect of agency theory, among others by (1) ownership of company shares by the manager (managerial ownership); (2) share ownership by institutions (institutional ownership). This study also proves that the firm size and audit committee control variables have no significant effect on the company's financial performance.","PeriodicalId":251790,"journal":{"name":"Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)","volume":"135 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132323132","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: 1

Effect Of Organizational Learning And Innovation On Competitive Advantage Of Higher Education In Padang City 组织学习与创新对巴东市高等教育竞争优势的影响

Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018) Pub Date : 2018-11-17 DOI: 10.2991/PICEEBA2-18.2019.50

F. Firman, Nova Yuniza, Gesit Thabrani

引用次数: 3

Developing Ethical Leadership: People over Profit 发展道德领导:以人为本

Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018) Pub Date : 2018-11-17 DOI: 10.2991/piceeba2-18.2019.76

A. B. Susanto

引用次数: 3

Effect of Compensation and Career Development on Turnover Intention: Job Satisfaction as a Mediation Variable 薪酬、职业发展对离职倾向的影响:工作满意度的中介作用

Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018) Pub Date : 2018-11-17 DOI: 10.2991/PICEEBA2-18.2019.25

Aulia Rahman, S. Syahrizal

引用次数: 10

The Factors that Contribute to Students Dropping Out of School 导致学生辍学的因素

Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018) Pub Date : 2018-11-15 DOI: 10.2991/piceeba2-18.2019.110

Rani Sofya, Menik Kurnia Siwi, Oknaryana Oknaryana

{"title":"The Factors that Contribute to Students Dropping Out of School","authors":"Rani Sofya, Menik Kurnia Siwi, Oknaryana Oknaryana","doi":"10.2991/piceeba2-18.2019.110","DOIUrl":"https://doi.org/10.2991/piceeba2-18.2019.110","url":null,"abstract":"Changes that are so fast require rapid response from individuals in order to survive in the digital era. Education becomes an important capital that is owned by individuals in order to have a positive response to change. Then every citizen of Indonesia should obtain the same access to education so that it is possible in the future to become a qualified workforce. With the enactment of the Law on 20% of the state budget for education, it has shown the government's efforts to increase education participation. Reality of School Drop Out Numbers is still found in people in the low expenditure group. By using confirmatory factor analysis using SPSS version 20 an analysis of questionnaires was filled out by 36 respondents who dropped out of school. Based on the processed data it was found that the factors that caused students to drop out were student perceptions about the quality of education and teacher work, the encouragement given by schools, the desire for dynamic and innovative schools, parental support for children's education, the importance of content taught in schools, intention to continue studies in college and the need to help the family economy.","PeriodicalId":251790,"journal":{"name":"Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)","volume":"38 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120859032","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

Developing Students’ Worksheet Based on Higher Order Thinking Skills for Economics Learning in Senior High School 基于高阶思维技能的高中经济学学习中学生工作表的开发

Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018) Pub Date : 2018-11-15 DOI: 10.2991/PICEEBA2-18.2019.114

T. Kurniawati, A. Tasman, Menik Kurnia Siwi

引用次数: 3

Budgeting Participation and Managerial Performance of Government Apparatus 政府机构预算参与与管理绩效

Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018) Pub Date : 2018-11-01 DOI: 10.2991/PICEEBA2-18.2019.10

Nora Susanti, Vivina Eprillison, Jolianis Jolianis

引用次数: 2

Analysis of Internal Control in Enhancing Performance’s Accountability in Local Government Work Unit through Risk-Based Audit (ISA) 基于风险审计的地方政府单位绩效问责内部控制分析

Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018) Pub Date : 2018-06-29 DOI: 10.2991/PICEEBA2-18.2019.11

Y. Muhammad, Budi Artinah, Mujennah Mujennah

{"title":"Analysis of Internal Control in Enhancing Performance’s Accountability in Local Government Work Unit through Risk-Based Audit (ISA)","authors":"Y. Muhammad, Budi Artinah, Mujennah Mujennah","doi":"10.2991/PICEEBA2-18.2019.11","DOIUrl":"https://doi.org/10.2991/PICEEBA2-18.2019.11","url":null,"abstract":"The aim of this study to find out implementation of RBA (Risk Based Audit) and compliance with statutory regulations on the report on the implementation of the supervisory function, public service, governance, financial management and goods of local government in Banjarbaru’s Inspectorate. The method used in this design research is analytical descriptive. The result showed that the guidance done by the Inspectorate as the supervisor element is running optimally, resulting in improvements in the implementation of SAKIP SKPD. The Inspectorate is not merely conducting evaluations but also coaching. Coaching is carried out by picking up the ball or doing a road show to each SKPD about the implementation of SAKIP. In short, Internal control on every organizational unit is The fundamental factor so task principal and function every one organization in order to done corresponding with regulations applicable legislation. The better the government's internal control system is then increasingly efective in achieving the vision and mission of the government.","PeriodicalId":251790,"journal":{"name":"Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127813930","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: 6

Human Resource Development Model for Improving Private University Competitiveness 提高民办高校竞争力的人力资源开发模式

Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018) Pub Date : 1900-01-01 DOI: 10.2991/piceeba2-18.2019.93

J. Simarmata

引用次数: 2

The Impact of Learning Facilities and Learning Interest on Learning Outcome 学习设施和学习兴趣对学习成果的影响

Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018) Pub Date : 1900-01-01 DOI: 10.2991/piceeba2-18.2019.102

Budi Satria, Yasri Yasri, M. Usman

引用次数: 1