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Role Budget Participation and Budget Slack on Supply Chain Operational Performance: Evidence from Indonesian Textile Industry Yusro Hakimah; Andhyka Tyaz Nugraha; Hadiati Fitri; Christianus Manihuruk; Masnilam Hasibuan
International Journal of Supply Chain Management Vol 8, No 3 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Budgets are instruments that managers can use to help them in completing their business activities. Now various countries are focusing budget participation to boost supply chain activities. Objective of the current study is to examine the role of budget participation in supply chain operational performance among Indonesia textile industry. Moreover, moderating role of management control system was also examined. Interactive control system and boundary control system taken as moderating variable. For this purpose, data were gathered from textile companies of Indonesia. Employees of these companies were selected as respondents. Total 500 questionnaires were distributed to collect the data. Partial Least Square (PLS) were utilized as statistical tool to analyse the data. Results shows that budget participation increases the supply chain operational performance. Moreover, management control system also has significant role in supply chain operational performance.
The Role of the Risk Management Committee in Managing Supply Chain Risk and Enhancing Supply Chain Performance: An Emerging Market Perspective Andhyka Tyaz Nugraha; Hadiati Fitri; Marlina Widiyanti; Rahmad Guntoro; Sulastri .
International Journal of Supply Chain Management Vol 8, No 1 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

The prime objective of the currents study is to examine the role of the risk management committee in managing the supply chain risk and enhancing the supply chain performance. The three risk measures namely supply chain technology risk, supply chain integration risk and supply chain integration risk are used to conceptualize the firm supply chain risk. The risk management committee is one of a feature of the code of corporate governance which during the last couple of years have widely discussed in the literature in the reference of financial risk management. However, little or no attention has been given to explore the issue with the reference of operational risk management, especially in supply chain risk management. This is among the few pioneering studies being carried out to explore the direct role of risk management committee on firm supply performance and its moderating role on firm supply chain risk and firm supply performance. The SEM-PLS is used to achieve the research objectives. The data is collected from the operation managers of Indonesian based production firms operating in Indonesia. The results of the study have shown a great deal of agreement with our proposed hypothesis. Except the supply chain integration risk, all other measures of risk are in a significant positive relation with firm supply performance whereas the supply chain integration risk appears in negative and significant relation with the firm supply chain performance. The current study will be helpful for PR actioners, researchers and policy makers in understanding the link between operational management and corporate governance.
The Application of Agency Theory in Supply Chain Finance: A Case of Indonesian Manufacturing Firms Hadiati Fitri; Elmanizar .; Andhyka Tyaz Nugraha; Andi Yakub; Bambang Priyo Cahyono
International Journal of Supply Chain Management Vol 8, No 3 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

The prime objective of the current study is to explore the relationship between supply chain operational performance and firm supply chain management in the reference of agency theory. To further explain the role of agency theory, in the supply chain management we have examined the direct and indirect impact of supply chain operational performance on firm supply chain management. The SMART-PLS is used to achieve the objective of the current stud. The data is collected from the operation managers, production managers and finance managers of manufacturing firms listed in Indonesian Stock Exchange. The results of the study have shown a great deal of agreement with our proposed hypothesis. The corporate governance index comprising of board characteristics appears as a moderator in the relationship between supply chain operational performance and firm supply chain management. The results of the current study are also providing support to agency theory and resource base theory. The study which is among pioneering studies on the issue will be helpful for policy makers and managers in understanding the role of agency theory in supply chain management.
Peran Kualitas Audit dalam Memoderasi Pengaruh Kinerja Keuangan dan Wisatawan pada Nilai Perusahaan Lilik Bayyinah; Hadiati Fitri
Journal of Economics and Business Aseanomics Vol. 9 No. 2 (2024): JULI-DESEMBER 2024
Publisher : Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeba.v9i2.5595

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan dan jumlah wisatawan terhadap nilai perusahaan dengan kualitas audit sebagai variabel moderasi. Penelitian ini berfokus pada perusahaan sub-sektor hotel, restoran, dan pariwisata yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2022. Metode penelitian yang digunakan adalah regresi data panel dan analisis regresi moderasi (MRA) dengan bantuan perangkat lunak EViews 12. Hasil penelitian menunjukkan bahwa likuiditas berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan profitabilitas dan jumlah wisatawan tidak memiliki pengaruh yang signifikan. Selain itu, kualitas audit tidak mampu memoderasi hubungan antara likuiditas dan nilai perusahaan, serta antara profitabilitas dan nilai perusahaan.