The Impact of Managerial Ownership, Institutional Ownership and Audit Committee toward Firm Value with Corporate Social Responsibility Disclosure as a Moderation of Listed Manufacturing Company in Indonesian Stock Exchange
Agusmadi, Nadirsyah, and Muhammad Arfan
DOI : 10.36344/CCIJEMMS.2020.v02i07.002 | Cross Current Int J Econ Manag Media Stud, Jul, 2020; 2(7): 6-13
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This study aims to investigate the impact of managerial ownership, institutional ownership and audit committee towards the firm value with corporate social responsibility disclosure as a moderation of listing manufacturing company in Indonesia Stock Exchange (IDX) in 2011-2015. This study is categorized as a hypothesis testing research. The sample was chosen by using purposive sampling. There were 29 firms that fit the criteria as the sample; So, the observation data were 145. The data was analysed by using multiple regression linear analysis and Moderated Regression Analysis (MRA). The finding showed that managerial ownership, institutional ownership, audit committee and corporate social responsibility disclosure had significant impact to the firm value. The result of each variable such as managerial ownership, audit committtee and corporate social responsibility disclosure had positive impact towards the firm value; However, the institutional ownership had no significant impact on the firm value. The result of moderation testing from each variable indicated that corporate social responsibility disclosure had no influence on managerial ownership towards the firm value; While the influence of institutional ownership and audit committee towards the firm value of manufacturing company in Indonesia Stock Exchange (IDX) in 2011-2015 made it possible for the corporate social responsiblity disclosure used as moderation variable.
Keywords: firm value, managerial ownership, institutional ownership, audit committee, corporate social responsibility disclosure.
The Effect of Participative Budgeting, Performance Measurement System, and Compensation of Managerial Performance in Pt. Aceh Sharia Bank, Aceh, Indonesia
Aulia Khairullah, Mulia Saputra and Muslim A. Djalil
DOI : 10.36344/CCIJEMMS.2020.v02i07.003 | Cross Current Int J Econ Manag Media Stud, Jul, 2020; 2(7): 14-18
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The purpose of this study is to know the condition of participatory budgeting, performance measurement systems, compensation, and performance management. Then want to know the effect of participatory budgeting on managerial performance, the effect of performance measurement systems on managerial performance and the effect of compensation on management performance , the object of this study was conducted at the Aceh Syaria Bank in Aceh Province . Data analysis in this study uses multiple linear regression which aims to test and analyze, both together and partially influence participatory budgeting, the stem measuring performance, and compensation i nsentif on managerial performance at Bank Syaria Aceh , which is treated with the technique of multiple regression analysis based on Ordinary Least Squere (OLS) and processed using SPSS version 21. The results showed that participatory budgeting, performance measurement system, and compensation on managerial performance.
Keywords: Participatory Budgeting, Performance Measurement Systems, Compensation, Managerial Performance
The Effect of Regional Dependence, Regional Independence, Effectiveness of Regional Original Fund (Pad), General Allocation Fund (Dau) and Special Allocation Fund (Dak) on Capital Expenditure at District/City Goverment of Aceh Province, Indonesia
Nasrullah, Ridwan Ibrahim, Lukman Hakim and Muslim A. Djalil
DOI : 10.36344/CCIJEMMS.2020.v02i07.001 | Cross Current Int J Econ Manag Media Stud, Jul, 2020; 2(7): 1-5
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This study aims to determine and analyze how to identify and analyze the influence of the region's dependence, the region's autonomy, effectiveness of PAD, DAU, and DAK towards capital expenditures in the governance of the regency / city of the expansion in Aceh Province. The population in the study became members of the study sample were the districts / cities of expansion in Aceh Province which amount 13 districts / cities for fiscal year the 2014-2016. The data analysis method used is multiple linear regression. The results showed that regional dependence, regional independence, and effectiveness of PAD did not have a significant effect on capital expenditure. Whereas DAU and DAK have a significant influence on capital expenditure
The Influence of Accounting Knowledge and Entrepreneurial Personality on Managerial Performance (Empirical Study on Customers of Bank Aceh, operational Headquarters, Banda Aceh, Indonesia )
Said Hambali, Darwanis and Muslim A. Djalil
DOI : 10.36344/CCIJEMMS.2020.v02i04.009 | Cross Current Int J Econ Manag Media Stud, 2020; 2(4): 72-79.
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This study aims to test; (1) the influence of accounting knowledge and entrepreneurial personality simultaneously on the managerial performance of Bank Aceh's customers, (2) the influence of accounting knowledge on the managerial performance of Bank Aceh's customers, and (3) the influence of entrepreneurial personality on the managerial performance of Bank Aceh's customers. The unit of analysis in this study was Bank Aceh at Operational Head Office. Furthermore, the unit of observation (respondents) in this study is Bank Aceh customers who have a position as manager on owned business. Sources of research data using primary data sources derived from the acquisition of research questionnaires. While the data collection technique in this research is done by the technique of spreading the questionnaire. The method of analysis used in this research is Multiple Linear Regression Analysis. The result of the research shows that (1) knowledge of accounting and entrepreneurial personality together influence to managerial performance of Bank of Aceh customer, (2) accounting knowledge has positive influence but not significant to managerial performance of Bank of Aceh customer, and (3) entrepreneurial personality has positive influence and significant to managerial performance of Bank Aceh.
The Effect of Organizational Commitments, Human Resource Competency, Utilization Of Information Technology, Effectiveness of Internal Control, And The Implementation of Government Accounting Standard on The Quality of Financial Statement of Government Agencies (SKPA), Aceh Province, Indonesia
Wyldan Firdaus, Ridwan Ibrahim, Harmani & Muslim A. Djalil
DOI : 10.36344/CCIJEMMS.2020.v02i04.010 | Cross Current Int J Econ Manag Media Stud, 2020; 2(4): 80-88.
Downloads : 8 | Views : 9
This study aims to examine the effect of organizational commitment, human resource competency, utilization of information technology, effectiveness of internal controls, and the application of government accounting standards to the quality of Aceh provincial government financial reports both simultaneously and partially. The population of this study is all work units in the Aceh provincial environment. as many as 52 SKPA.The type of investigation carried out is a type of causality study, with the time used in data collection being cross-sectional, and the analysis unit is organizational. The data source used is primary data, which is obtained through the distribution of questionnaires to KPA and the compiler of financial statements as respondents. Data analysis techniques in testing the hypothesis of this study using multiple linear regression analysis technique which is a statistical technique used to test the influence of two or more variables and to see the effect partially and simultaneously. The results showed that organizational commitment, human resource competency, utilization of information technology, effectiveness of internal controls, and the application of government accounting standards had a joint effect on the quality of local government financial reports in Aceh Province.
The Effect of Regional Original Revenue, General Allocation Funds, and Special Allocation Funds on Capital Expenditures at Regional Governments in Aceh Province, Indonesia
Muhammad Muntazar, Ridwan Ibrahim, Lukman Hakim and Muslim A. Djalil
DOI : 10.36344/CCIJEMMS.2020.v02i03.008 | Cross Current Int J Econ Manag Media Stud, 2020; 2(3): 65-71.
Downloads : 3 | Views : 0
The goal of research is to analyze the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on Capital Expenditure. Secondary data from research is obtained from the Budget Realization Report (LRA) of 23 Districts/cities in Aceh Province for the period 2011-2015. This research is a quantitative research with multiple regression analysis method using the SPSS program to examine the effect of Regional Original Revenue, General Allocation Funds, and Special Allocation Funds on Capital Expenditures either partially or simultaneously. The results showed that simultaneously PAD, DAU, and DAK had a significant positive effect on capital expenditure. Partially Regional Original Revenue, General Allocation Funds, and Special Allocation Funds have a positive influence on Capital Expenditure.
The Effectiveness and Efficiency of Management of Zakat as Original Regional Revenues at the Government of Aceh (Case Study of Baitul Mal Agency of Aceh, Indonesia)
Irdayani, Hasan Basri, Syukriy Abdullah and Muslim A Djalil
DOI : 10.36344/CCIJEMMS.2020.v02i03.007 | Cross Current Int J Econ Manag Media Stud, 2020; 2(3): 56-64.
Downloads : 7 | Views : 2
This study aims to obtain a detailed understanding of the management of zakat as the original regional income in the Aceh Government's Baitul Mal Aceh. This study also describes how the pattern and proportion of zakat receipts and zakat distribution to the program/priority activities, and aims to identify what factors support and hinder the realization of effective and efficient zakat management. Furthermore, to find out the planning and supervision of zakat management in the Baitul Mal. This research is a qualitative descriptive study, data collection techniques in the form of interviews, observation and documentation which are then analyzed using interactive data analysis methods, then to ensure the validity of the data used triangulation techniques. The results of the study indicate that the mechanism for the management of zakat funds carried out by the Government of Aceh has proceeded accordingly. Planning and budgeting, implementation, monitoring and evaluation activities and zakat technically and administratively have been carried out in accordance with the provisions. The pattern and proportion of program allocation activities are in accordance with the purpose of zakat funds. The effectiveness of the management of good zakat funds needs to be accompanied by clear regulations or rules as well as binding as a need to realize accountability in the management of zakat funds.
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“Cross Current International Journal of Economics, Management and Media Studies” ISSN 2663-2462 (Print) and Open Access is monthly, peer reviewed, open access Academic and Research Journal which publishes Original Research Articles, Review, Essays, Short Communications, Case Studies, editorial comments etc in all fields of Management and Media Studies.
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| Journal |
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INR |
| Cross Current International Journal of Economics, Management and Media Studies |
25 $ |
1500 ₹ |
