The Influence of Organizational Culture and Organizational Commitment on the Quality of Accounting Information and Impact on Financial Accountability (Survey in Private Company at the Regency of Tanah Bumbu South Kalimantan)
Yuliana, Hari Setiyawati
Page Numbers : Sch Bull, 2019; 5(8): 406-413
DOI : 10.21276/sb.2019.5.8.1
The purpose this study was to determine the influence of organizational culture and organizational commitment on the quality of accounting information and impact on financial accountability. Good or bad company's decision-making comes from accounting information quality, to generate highly qualified accounting information it influenced by independent variable in the organization. Quality information significantly improve decision-making better, but it doesn’t mean the quality information is automatically guarantee any decision made better, have many organizational culture and organizational commitment on the quality of accounting information and impact on financial accountability. Many factors to be study; the biggest factor is humans. The samples in this study were determined by using purpose method of 31 private companies where the location is in South Kalimantan, Region of Tanah Bumbu Indonesia. This study wants on answer the following questions: are the organizational culture and organizational commitment influence on the quality of accounting information and impact on financial accountability.The results of this study , showed that the organizational culture, organizational commitment will not influence on accounting information quality and the quality of accounting information have impact on financial accountability.
Aug. 23, 2019
Effect of Profitability, Leverage and CEO Narcissism on Tax Avoidance
Silpa Latipah Hariani, Waluyo
Page Numbers : Sch Bull, 2019; 5(8): 414-421
DOI : 10.21276/sb.2019.5.8.2
This study analyzes the influence of profitability, leverage and CEO narcissism on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. This study uses secondary data, which is obtained from the company's annual report through the official website of the Indonesia Stock Exchange, www.idx.co.id and www.sahamok.com. The companies taken in this study were 41 out of 145 companies conducted by purposive sampling and the number of observations made during 2013-2017 so that the number of observations was 205 samples. Data were analyzed using analysis with SPSS 25. The study stated that profitability, leverage and CEO narcissism variables had a positive and significant effect on tax avoidance.
Aug. 29, 2019
The Effect of Stakeholder Power and Profitability on Firm Value with Corporate Social Responsibility Disclosure as a Moderation Variable
Desi Kurniasari, Dewi Anggraini
Page Numbers : Sch Bull, 2019; 5(8): 422-434
DOI : 10.21276/sb.2019.5.8.3
The purpose of this study is to examine the effect of stakeholder power and profitability on firm value with corporate social responsibility disclosure as a moderation variable. The populations of this study were SRI-KEHATI Index listed in BEI in period 2013 – 2017. Samples were determined by purposive sampling method with 18 samples. The result has shown that: 1). Government power had no significant effect on firm value, 2). Creditor power had no significant effect on firm value, 3) Profitability had significant effect on firm value, 4) Corporate social responsibility (CSR) disclosure as a moderating variable are not able to moderate the effect of government power and firm value, 5) Corporate social responsibility (CSR) disclosure as a moderating variable are not able to moderate the effect of creditor power and firm value, 6) Corporate social responsibility (CSR) disclosure as a moderating variable are not able to moderate the effect of profitability and firm value.
Aug. 30, 2019
The Influence of Motivation, Discipline and Commitment to Performance of Petra Christian School Employee
Ahmad Badawi Saluy, Zarah Contessa Winowod, Novawiguna Kemalasari
Page Numbers : Sch Bull, 2019; 5(8): 435-438
DOI : 10.21276/sb.2019.5.8.4
This study aims to analyze the effect of Corporate Social Responsibility (CSR) and company transparency on Tax Avoidance with Profitability as a moderating variable using secondary data, which is obtained from the company's annual report through the official website of the Indonesia Stock Exchange, www.idx.co.id. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 as many as 142 companies with a sample of research using a purposive sampling technique as many as 65 companies, so that the number of observations obtained as many as 195 data. This study was examined using an analysis of Economic Views (EViews) version 10 with the results of the study stating that CSR variables have a positive effect and corporate transparency has a negative effect on tax avoidance, then profitability weakens the relationship between CSR and tax avoidance and strengthens the relationship between company transparency and tax avoidance. This study has not been able to prove the hypothesis that corporate transparency has a positive effect on tax avoidance.
Aug. 30, 2019
Effect of Corporate Social Responsibility and Company Transparency on Tax Avoidance with Profitability as Moderating Variables (In Manufacturing Companies That Are Listing on The Idx 2015 - 2017 Period)
Megania Kharisma, Dewi Anggraini Faisol
Page Numbers : Sch Bull, 2019; 5(8): 439-443
DOI : 10.21276/sb.2019.5.8.5
This research aims to determine the influence of motivation, discipline, and commitment to performance. This parametric statistic research method uses a quantitative design of multiple linear regression analyses which later processing of its data is processed using SPSS programs. The number of samples to be respondents was 50 respondents. The object of this research is the employee of CHRISTIAN ELEMENTARY PETRA. The result showed that motivation, discipline, commitment has a partial influence on performance. This is evidenced by the result of the partial test or (T-Test) showing the influence of motivation, discipline, and commitment, positive and significant effect on performance. And also have a simultaneous influence. It is evidenced from the result (test F) motivation, discipline, and commitment to jointly affect performance.
Aug. 30, 2019
Fundamental Factors and Stock Prices: Evidence from Indonesia Oil and Gas Companies
Andam Dewi Syarif
Page Numbers : Sch Bull, 2019; 5(8): 444-451
DOI : 10.21276/sb.2019.5.8.6
The purpose of this research is to find out the influence of various fundamental factors (EPS, PER, PBV, DER) in determining the stock price of oil and gas companies listed on the Indonesia Stock Exchange period 2012-2017. The population in this research was 10 companies and the sample in this study consists of 7 oil and gas companies in Indonesia Stock Exchange (BEI) selected based on specific criteria using purposive sampling method. The method of analysis used in this research is panel data regression. The results showed EPS, PER, PBV & DER simultaneously significantly influence the stock price. Partially EPS have a positive and significant effect on stock price, while PBV PER and DER have no effect on stock price in oil and gas companies listed on the Indonesia Stock Exchange period 2012-2017.
Aug. 30, 2019
The Influence of Good Governance Understanding, Perception of Leadership Style and Organizational Commitments to Auditor Performance
Susiyanti, Dan Hari Setiyawati
Page Numbers : Sch Bull, 2019; 5(8): 452-460
DOI : 10.21276/sb.2019.5.8.7
This study examines the influence of good governance understanding, perceptions of leadership style and auditor commitment to auditor performance, the population of this study is internal auditors at the Inspectorate General of the Ministry of Marine Affairs and Fisheries (MMAF) and it represents by 74 auditor samples. This research is a qualitative study comprised of data collecting through literature and field studies. Data was collected using a dedicated questionnaire and then processed using the SmartPLS analysis software. The test results with a 0.05 significance level indicate that the understanding of good governance and auditor commitment contribute significant influences to auditor performance, while the perception of leadership style does not significantly influence the performance of auditors. The conclusion of this study is the understanding of good governance and auditor's commitment influences to auditor’s performance, it is recommended to improve the understanding of good governance and auditor commitment to improving the performance of internal auditors within the MMAF inspectorate general.
Aug. 30, 2019
The Effect of Profitability, Liquidity, Asset Structure, Growth Opportunity, Institutional Ownership on Capital Structure (Case Study at Property and Real Estate Companies in Indonesia Stock Exchange Period 2013-2017)
Debby Pratiwi Arlita, Dwi Asih Surjandari
Page Numbers : Sch Bull, 2019; 5(8): 461-470
DOI : 10.21276/sb.2019.5.8.8
The objectives of the research are to analyze the effect of profitability, liquidity, asset structure, growth opportunity and institutional ownership on capital structure. This study use secondary data, the financial statements of property and real estate company’s in Indonesia Stock Exchange period 2013-2017. The sample used in this study was conducted by purposive sampling method. The analytical method used is multiple linear regression analysis. Based on the results of the study it can be concluded that the variable liquidity, asset structure, and institutional ownership affect the capital structure. While profitability and growth opportunity do not affect the capital structure.
Aug. 30, 2019
Origin and Development of Wizarah under Sokoto Caliphate
Tambari Abbas Bashar
Page Numbers : Sch Bull, 2019; 5(8): 471-476
DOI : 10.21276/sb.2019.5.8.9
Wizarah is a religious institution which traced its origin from the earlier prophets (peace and blessings of Allah be upon them) and gradually developed during the prophet Muhammad (peace and blessings of Allah be upon him). The practice of Wizarah which was facilitated by the prophet (peace and blessings of Allah be upon him) continued under the reign of his successors. This practice of Wizarah continued in the succeeding Islamic State and varied in administration due to its importance and sphere of influence. Similarly the Sokoto Caliphate in the 19th century adopted the same.
Aug. 30, 2019
The Impact of Import Flows and Trade Regime on Economic Growth: A Granger Causality Investigation on Zambia (1970-2015)
Page Numbers : Sch Bull, 2019; 5(8): 477-486
DOI : 10.21276/sb.2019.5.8.10
The comparative advantage theory still remains one of the most applicable theories in international trade. Through international trade, countries have recorded increased economic growth and welfare through the flow of imports and exports. However, this flow of trade has not been without challenges resulting in governments implementing trade controls. It has, however, been argued that such controls will constrain growth due to lack of flow of technology and capital. This study was, therefore, aimed at investigating the causal relationship between import and economic growth using trade liberalization as a dummy variable. Using time series data from 1970 to 2015 and Johansen Cointegration, the study found the variables to be cointegrated. The Granger Causality test found unidirectional causality from imports to economic growth and from trade liberalization to imports. The study concluded that the Import-Led Growth model is vital to Zambia’s economic growth as the country is still in its infancy.