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Exploratory Factors Analysis of Employee Retention at Tertiary Educational Institution: A Case Study of a Private University in East Indonesia Tansuria, Billy Ivan; Nelwan, Melinda Lydia
Binus Business Review Vol 9, No 3 (2018): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v9i3.4796

This research aimed to identify the factors that contributed to the employee retention in the tertiary educational institution in Indonesia. The researchers used a case study of a private university in East Indonesia. This research was an exploratory factor analysis research. The items generated from in-depth interviews were developed into a questionnaire and distributed to 165 employees of the particular university based on purposive sampling method. About 105 respondents were obtained. The researchers utilized SPSS to analyze the data. The result shows that performance management function, organizational culture, employee engagement, social support, and work environment are the main factors contributing to the employee retention in the university. Among those factors, the performance management function is the factor with the highest factor loading.

Value Relevance of Accounting Information in the Presence of Earnings Management Nelwan, Melinda Lydia; Simatupang, Christo; Tansuria, Billy Ivan
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

This study examines the value relevance of accounting information. This study investigates whether accounting information has impact on the share prices. In addition, it examines whether earnings management moderates the value relevance of accounting information to the market. Accounting information in this study consists of earnings, book value of equity, and cash flows, and the earnings management is proxied by discretionary accruals measured using the performance-adjusted modified Jones model. Using time series analysis, there are 98 samples of listed manufacturing corporations used in this study during 2014 which is the period of this study. The results show that earnings, book value of equity, and cash flows simultaneously affect the share prices, meaning that accounting information is value relevant to the market, although there is evidence that partially, only cash flows have impact on share prices. This study also found that the presence of earnings management weakens the value relevance of earnings. To some extent, the results indicate that earnings management eliminates the value relevance of earnings and cash flows.

CORPORATE GOVERNANCE DISCLOSURE IN THE EXISTENCE OF OWNERSHIP STRUCTURE AND GROWTH OPPORTUNITIES Melinda Lydia Nelwan
Jurnal Keuangan dan Perbankan Vol 21, No 2 (2017): April 2017
Publisher : University of Merdeka Malang

This study examines whether ownership structure which was divided into blockholderownership, managerial ownership, and public ownership had influence on corporategovernance disclosure, and whether growth opportunities moderate that influence. Studiesin this area mostly examined the role of ownership structure on corporate financialdisclosure or public announcements conducted in the context of different countries andin more regulated industries in Indonesia. The scope of this study was manufacturingcompanies listed on the Indonesian Stock Exchange for the period of 2013. The resultsshowed that between the ownership structures only blockholder ownership had a negativeand significant influence on the corporate governance disclosure. Being the largestshareholders, blockholders might have better access on the inside information whichmade them better informed relative to other shareholders, thus arguably might desire lessdisclosure. The results also showed that the interaction variable between managerialownership and growth opportunities was negative and significant. This indicates that ina growing company where the managerial ownership increases, the management wouldtend to reduce the corporate governance information they provided to the stakeholders.

Value Relevance of Accounting Information in the Presence of Earnings Management Melinda Lydia Nelwan; Christo Simatupang; Billy Ivan Tansuria
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study examines the value relevance of accounting information. This study investigates whether accounting information has impact on the share prices. In addition, it examines whether earnings management moderates the value relevance of accounting information to the market. Accounting information in this study consists of earnings, book value of equity, and cash flows, and the earnings management is proxied by discretionary accruals measured using the performance-adjusted modified Jones model. Using time series analysis, there are 98 samples of listed manufacturing corporations used in this study during 2014 which is the period of this study. The results show that earnings, book value of equity, and cash flows simultaneously affect the share prices, meaning that accounting information is value relevant to the market, although there is evidence that partially, only cash flows have impact on share prices. This study also found that the presence of earnings management weakens the value relevance of earnings. To some extent, the results indicate that earnings management eliminates the value relevance of earnings and cash flows.

Accounting graduates’ competences Ika Prayanthi; Melinda Lydia Nelwan
Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 1 (2019)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol23.iss1.art4

This study aimed to find out the competence needed by fresh graduates based on the perceptions of acounting practitioners. This study used a combination of qualitative and quantitative methods and used the statistical technique of exploratory factor analysis. A qualitative method was used in identifying variables to be studied, while quantitative method was used in grouping or categorizing of those variables into certain factors. This study used 40 variables developed based on the interview results and questionnaires filled by 100 respondents consisting of accounting practitioners namely those who worked in accounting and finance deparment starting from staff level up to financial directors spread across various companies in Indonesia. The results of the study found eight main competencies that should be possessed by accounting students based on the perceptions of the employers. Those competencies were (1) work ethics, (2) interpersonal skills, (3) good leadership, (4) responsibility, (5) analytical ability, (6) skills, (7) ability to adapt, and (8) work experience.

Audit committee characteristics and earnings management practices Melinda Lydia Nelwan; Billy Ivan Tansuria
Journal of Economics, Business, & Accountancy Ventura Vol 22, No 1 (2019): April - July 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i1.1400

This study revisits the effectiveness of the audit committee independence and expertise in preventing earnings management practices. Studies in other studies with relatively stricter regulations showed the audit committee independence was effective to prevent earnings management. On the contrary, studies in Indonesia were arguably outdated and shorter in period. This study was conducted on Indonesian listed-manufacturing companies from 2009 to 2015. It used two earnings management model such as Modified Jones Model and Performance-Adjusted Modified Jones Model. The results showed that audit committee independence is effective to prevent earnings management practices. However, it was found that audit committee expertise did not affect earnings management practices. The results are consistent for both earnings management models. Although majority of the audit members in Indonesian listed manufacturing companies are experts in accounting and finance, the existence of those expert members did not affect the companies to engage or not engage in earnings management practices. However, the accounting and/or financial expertise does not determine the effectiveness of the audit committee’s monitoring role.

The value relevance of environmental emissions Melinda Lydia Nelwan
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 1 (2016): April - July 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.534

This study examines whether environmental performance has value relevance by investigating the relations between environmental emissions and stock prices for the U.S. public companies. The previous studies argued that the conjectured relations between accounting performance measures and environmental performance do not have a strong theoretical basis, and the modeling of relations between market per-formance measures and environmental performance do not adequately consider the relevance of accounting performance to market value. Therefore, this study examines whether publicly reported environmental emissions provide incremental information to accounting earnings in pricing companies stocks. It is done among the complete set of industries covered by Toxics Release Inventory (TRI) reporting for the period 2007 to 2010. Using Ohlson model but modified to include different types of emis-sions, it is found that ground emissions (underground injection and land emissions) are value relevant but other emission types (air and water and transferred-out emis-sions) appear to not provide incremental information in the valuation model. The result in this study raise concerns that different types of emissions are assessed differently by the market, confirming that studies should not aggregate such measures.

Exploratory Factors Analysis of Employee Retention at Tertiary Educational Institution: A Case Study of a Private University in East Indonesia Billy Ivan Tansuria; Melinda Lydia Nelwan
Binus Business Review Vol. 9 No. 3 (2018): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v9i3.4796

This research aimed to identify the factors that contributed to the employee retention in the tertiary educational institution in Indonesia. The researchers used a case study of a private university in East Indonesia. This research was an exploratory factor analysis research. The items generated from in-depth interviews were developed into a questionnaire and distributed to 165 employees of the particular university based on purposive sampling method. About 105 respondents were obtained. The researchers utilized SPSS to analyze the data. The result shows that performance management function, organizational culture, employee engagement, social support, and work environment are the main factors contributing to the employee retention in the university. Among those factors, the performance management function is the factor with the highest factor loading.

Analysis of the Impact of Financial Performance on Stock Returns of Companies in the Property and Real Estate Sector Corneles, Cherine Octhern; Nelwan, Melinda Lydia
Klabat Accounting Review Vol. 6 No. 1 (2025): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v6i1.1258.36-45

This study aims to analyze the effect of financial performance on stock returns in property and real estate companies listed on the Indonesia Stock Exchange during the period 2020-2023. Financial performance is measured using return on equity, debt to equity, and total asset turnover. The study uses a purposive sampling method with 60 companies as the sample and a total of 240 observations. The analysis results show that, simultaneously, return on equity, debt to equity, and total asset turnover significantly influence stock returns with a contribution of 6.3%. However, partially, return on equity, debt to equity, and total asset turnover do not show a significant effect on stock returns, except when the regression analysis is conducted separately for companies with positive and negative profits, where debt to equity is found to have a negative effect on stock returns for companies with positive profits. These findings suggest that investors may consider other factors, such as economic conditions, government policies, and specific events, in making in-vestment decisions during the Covid-19 pandemic, rather than relying solely on financial ratio analysis.

The value relevance of environmental emissions Nelwan, Melinda Lydia
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 1 (2016): April - July 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.534

This study examines whether environmental performance has value relevance by investigating the relations between environmental emissions and stock prices for the U.S. public companies. The previous studies argued that the conjectured relations between accounting performance measures and environmental performance do not have a strong theoretical basis, and the modeling of relations between market per-formance measures and environmental performance do not adequately consider the relevance of accounting performance to market value. Therefore, this study examines whether publicly reported environmental emissions provide incremental information to accounting earnings in pricing companies stocks. It is done among the complete set of industries covered by Toxics Release Inventory (TRI) reporting for the period 2007 to 2010. Using Ohlson model but modified to include different types of emis-sions, it is found that ground emissions (underground injection and land emissions) are value relevant but other emission types (air and water and transferred-out emis-sions) appear to not provide incremental information in the valuation model. The result in this study raise concerns that different types of emissions are assessed differently by the market, confirming that studies should not aggregate such measures.

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