Cross Current International Journal of Economics, Management and Media Studies
Volume: 2 Issue: 7
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 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.