The Effect of Current Earnings, Operating Cash Flows and Accrual Quality on Future Earnings (Empirical Study on Manufacturing Companies Listed on The Indonesia Stock Exchange Year 2016 – 2018)
Nanda Thaliana Raditya, Wiwik Utami
Page Numbers : 125-134
DOI : 10.36348/sjbms.2021.v06i04.003
This study aims to determine the effect of current earnings, operating cash flow and accrual quality on future earnings. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample used purposive sampling and obtained a sample of 100 companies with a time period of 3 years to obtain 300. Earnings are proxied by net earnings after tax which is scaled to total assets or Return on Asset, Accrual quality is proxied by discretionary accruals of working capital, Future earnings are earnings. In the period t+1. The research method concludes that there is a positive and significant effect of current earnings and operating cash flows on future earnings, while accrual quality has no effect on future earnings.
Original Research Article
April 6, 2021
Analysis Relates to the Influence of Investment Policy, Organizational Strategy and Company Performance towards Corporate Social Responsibility (Study: Manufacturing Sector that Registered and Active on the IDX during 2014-2016)
Aulia Faza, Wiwik Utami
Page Numbers : 114-124
DOI : 10.36348/sjbms.2021.v06i04.002
This research purpose to further investigate the role of Investment Policy, Organizational Strategy and Company Performance towards Corporate Social Responsibility. This research took 21 companies on manufacturing sector that still active on the IDX during 2014-2016 as research studied. This research were validate the hypothesis which stated that Investment Policy, Organizational Strategy and Company Performance had a partially or wholly affects the Corporate Social Responsibility. Through multiple regression analysis, it was found that the Investment Policy and Company Performance statistically had a positive impact substantially on Corporate Social Responsibility, but not to Organizational Strategy which did not have a substantial impact on Corporate Social Responsibility. Thus, Investment Policy and Company Performance served as the main determinants of corporate social responsibility disclosure in the manufacturing sector in Indonesia.
Original Research Article
April 2, 2021
The Effect of Electronic Word of Mouth and Sales Promotion on Brand Switching with Brand Image as an Intervening Variable at Erha Beauty Clinic in Samarinda City
The purpose of this study was to determine the effect of electronic word of mouth and sales promotion on brand switching with brand image as an intervening variable at the ERHA Beauty Clinic in Samarinda City. The study was conducted using 115 respondents. The analysis tool used is SmartPLS 3. Data analysis is carried out by assessing the outer model or measurement model and assessing the inner model or structural model. The results showed that electronic word of mouth and sales promotion partially had a significant positive effect on brand switching, and electronic word of mouth and sales promotion had a significant positive effect on brand switching through the brand image variable as an intervening variable.
Original Research Article
March 27, 2021
The Effect of Relationship Marketing and Service Quality on Customer Satisfaction and Customer Loyalty in the Mitra Bisnis Segment of Bank BTPN Kalimantan
Siangto Salimdra, Zainal Ilmi, Adi Wijaya
Page Numbers : 91-101
DOI : 10.36348/sjbms.2021.v06i03.006
Relationship marketing, service quality, customer satisfaction, and customer loyalty are very important in the banking world. With the relationship marketing and high quality service quality will achieve customer satisfaction and make customers loyal to the company. To improve customer satisfaction and customer loyalty must first be known whether the services provided in accordance with customer expectations, in this study variables are used to see the expected service of customers using variable relationship marketing and service quality. If the service provided is in accordance with expectations then the satisfaction felt and customer loyalty also increases. On the contrary, if the service provided is not in accordance with the hope then the satisfaction and customer loyalty also decreases. The purpose of this study was to determine the effect of relationship marketing and service quality on customer satisfaction and customer loyalty in the Mitra Bisnis Segment of Bank BTPN Kalimantan. The study was conducted using 100 respondents. The analytical tool used is SPSS Version 24. Data analysis was performed by path analysis. The results of the F test in the study obtained a significance level of 0.000 in model 1 and model 2. Where the value is smaller than the alpha level 0.05. The coefficient of determination (R2) shows that customer satisfaction is influenced by relationship marketing and service quality by 49.1%, and customer loyalty is influenced by relationship marketing, service quality and customer satisfaction by 68.6%. The results showed that relationship marketing has a positive and significant effect on customer satisfaction, service quality has a positive and insignificant effect on customer satisfaction, relationship marketing has a positive and significant effect on customer loyalty, service quality has a positive and significant effect on customer loyalty, customer satisfaction has a positive and significant effect significant towards customer loyalty, relationship marketing has a positive and significant effect on customer loyalty through customer satisfaction and service quality has a positive and insignificant effect on customer loyalty through customer satisfaction.
Original Research Article
March 26, 2021
The Effect of Technology and Competition on Business Development
Prasetyono Hendriarto, Bunga Aditi, Hafizah, Riandani Rezki Prana
Page Numbers : 86-90
DOI : 10.36348/sjbms.2021.v06i03.005
The research analysis aims to determine whether technology and competition have an effect on the business development of SMEs in the Center for Integrated Business Services of the Cooperative for Micro, Small, and Medium Enterprises, North Sumatra. The data analysis technique used is the associative method with the help of the SPSS version 24.0 program. The population in this study were all UKM players who traded in the Center for Integrated Business Services of Cooperatives, Micro, Small and Medium Enterprises, North Sumatra, and a sample of 60 respondents. Primary data collection using a questionnaire. The results showed that technology partially had a positive and significant effect on the business development of SMEs in the Center for Integrated Business Services of Cooperatives for Micro, Small, and Medium Enterprises, North Sumatra. Partial competition does not have a positive and insignificant effect on the business development of SMEs in the Integrated Business Service Center for Cooperatives, Micro, Small, and Medium Enterprises, North Sumatra. Technology and competition simultaneously have a positive and significant effect on the business development of SMEs in the Integrated Business Service Center for Micro, Small, and Medium Enterprises, North Sumatra Cooperatives.
Original Research Article
March 25, 2021
Employee Recognition Programs and Employee Output as Moderated by Workers’ union Activities: Evidence from Kenyatta National Hospital (KNH), Kenya
Ruth Kanini Bosire, Dr. James Muya, Daisy Matula
Page Numbers : 61-70
DOI : 10.36348/sjbms.2021.v06i03.003
This study sought to determine the influence of recognition benefits on medical employees output at Kenyatta National Hospital (KNH) as moderated by workers ‘union activities. The study was guided by Reinforcement theory. The study employed both descriptive and explanatory research design and pragmatism philosophy. The target population of the study comprised of 2175 employees drawn from Kenyatta National Hospital. Stratified and purposive sampling techniques were used to select a representative sample of 328 respondents. The primary data for the study was collected using closed ended questionnaires and structured interview schedule. Quantitative data was analyzed using both descriptive statistics (frequencies, percentages, means, standard deviation) and inferential statistics (Regression, Correlation and ANOVA). The findings indicated that recognition programs had a positive and significant relationship with employee output at KNH. It was also established that workers’ union activities significantly moderate the relationship between recognition programs and employee output among medical employees at KNH. The study concludes that recognition programs enhance employee output in hospitals. In addition, under high level of worker union activities, recognition programs had a positive and significant relationship with employee output at KNH. The study recommends that organizations need to work towards recognizing their staff appropriately so that they can exhibit improved employee output.
Original Research Article
March 25, 2021
Does Financial Risks Has Effects on The Performance of Deposit Money Banks in Nigeria?
Isedu, Mustafa, Erhabor, Osaruyi Jeffrey
Page Numbers : 71-85
DOI : 10.36348/sjbms.2021.v06i03.004
The core function of deposit money banks today is purely the efficient management of their risks portfolio investments in order to maximize shareholders’ wealth, by guaranteeing safety, returns on depositors’ funds and confidence in the system. The study empirically investigated the effects financial risks on the performance of deposit money banks in Nigeria. More specifically, changes in financial performance were examined on the basis of the relative effect of credit risk, liquidity risk, market risk, operational risk and bank size. The study specifically focused on 18 deposit money banks listed on the floor of the Nigerian Stock Market for a period of 19 years both statistical and econometric techniques were applied in the analysis of the data used in the study. Panel data analysis technique was used in the estimation of the specified model. The fixed effects being the best performing effect in the relationships was adopted in the empirical analysis. The findings of this study revealed that the combined effects of financial risks do not influence banks’ performance negatively. More specifically, the results from the empirical analysis revealed that financial risk proxy by Credit risk does not have any significant relationship with financial performance of deposit money banks in Nigeria. Liquidity risk is a significant determinant of deposit money banks’ performance in Nigeria in the period under investigation. The effect of market risk, interest rate risk and Operational risk did not in any way affect bank performance significantly in Nigeria.
