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The Effectiveness of E-Learning System with Design Features as Mediating Variable Grace T. Pontoh; Indriyanti Linting; Syamsuddin Syamsuddin
Journal of International Conference Proceedings (JICP) Vol 4, No 2 (2021): Vol 4, No 2 (2021): Proceedings of the 10th International Conference of Project
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i2.1224

The research aimed to examine the effect of technology acceptance, learning strategies, and cognitive assessment on the effectiveness of e-learning system with design features as mediating variable. Technology acceptance is explained by perceived usefulness (PU) and perceived ease of use (PEOU). The learning strategy is explained by deep learning and surface learning Cognitive assessment is explained by challenges and threats. The research was conducted at Hasanuddin University with total number of respondents are 295 (two hundred ninety-five) students in the accounting department. The data were processed using Structural Equation Modeling (SEM). The test result showed that through design features, PU, PEOU, deep learning had a positive effect on the effectiveness of e-learning system. Meanwhile, surface learning had a negative effect on the effectiveness of e-learning system. In addition, the result of this research indicated that challenges had no positive effect on the effectiveness of e-learning system and threats had no negative effect on the effectiveness of e-learning system. These results indicated that users will experience the benefits and convenience of e-learning system supported by a platform that has good design features. In addition, users will prefer to learn with deep learning approach so that they can improve learning effectiveness.

Levers of Control as an Integrated Control Systems: A Case of Cement Manufacturing Company Andi Gunawan; Mediaty Mediaty; Andi Kusumawati; Syamsuddin Syamsuddin
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v1i2.228

The aim of the research is to analyze implementation of levers of control in Semen Indonesia Group (SIG) which are belief system, boundary system, diagnostic control system and interactive control system. The methodology employed is qualitative descriptive with case study approach. In belief system, the company communicates its core values with vision, mission statement, and corporate core values (AKHLAK). The company reduces risk by regulating employee’s behavior in its agreement with employee in performance contract, code of conduct and by implementing integrated risk management system as part of its boundary system. For the interactive control system, the company monitors interactively certain indicators in the Kriteria Penilaian Kinerja Unggul (KPKU) or Criteria for Superior Performance Assessment. In the diagnostic control system, the company evaluate an implementation of its strategy by monitoring indicators not only in the Kriteria Penilaian Kinerja Unggul (KPKU) or Criteria for Superior Performance Assessment and but also evaluating variances in its management reports.

Manajemen Laba : Good Corporate Governance, Budaya Nasional & Korupsi Dalam Agency Cost Andi Muh Syukur Hidayatullah; Abdul Hamid Habbe; Syamsuddin Syamsuddin
Cakrawala Repositori IMWI Vol. 6 No. 1 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i1.197

Agency Theory explains that company owners will incur agency costs to maintain the relationship between capital owners and management due to information asymmetry present in the company, one of which is earnings management practices. In line with research by Schwartz (1999) and Lacker & Tayan (2011), the policy of protecting assets owned by investors is determined by the quality of the legal system in force in a country and has direct implications for agency costs that must be incurred by investors. The implementation of Good Corporate Governance through an independent board of directors and audit committee policy provides improved corporate governance and early protection in the company so that the company's objectives are aligned with the objectives of the owners of capital. The purpose of this study is to determine and analyze the effect of the level of agency costs based on national cultural scores and the level of corruption, the role of independent boards of directors and independent audit committees on earnings management practices in companies listed on the Indonesia, Malaysia, Singapore, Philippines and Thailand stock exchanges in 2017 - 2019. The research data were obtained from the annual report reported by each company, and Hofstede's national culture score and the level of corruption perception issued by Tranparency International. This research is quantitative research with data analysis using multiple linear regression analysis. The results showed that the level of agency costs owned by a country had no significant effect on earnings management practices, while the independent board of directors and independent audit committee had a significant effect on earnings management practices and simultaneously agency costs, independent board of directors, and independent audit committee had a significant effect on earnings management practices. So it can be concluded that in dealing with agency problems, companies need to improve good corporate governance to support agency costs incurred by company owners in connection with preventing earnings management practices.

Manajemen Laba : Good Corporate Governance, Budaya Nasional & Korupsi Dalam Agency Cost Andi Muh Syukur Hidayatullah; Abdul Hamid Habbe; Syamsuddin Syamsuddin
Cakrawala Repositori IMWI Vol. 6 No. 1 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i1.197

Agency Theory explains that company owners will incur agency costs to maintain the relationship between capital owners and management due to information asymmetry present in the company, one of which is earnings management practices. In line with research by Schwartz (1999) and Lacker & Tayan (2011), the policy of protecting assets owned by investors is determined by the quality of the legal system in force in a country and has direct implications for agency costs that must be incurred by investors. The implementation of Good Corporate Governance through an independent board of directors and audit committee policy provides improved corporate governance and early protection in the company so that the company's objectives are aligned with the objectives of the owners of capital. The purpose of this study is to determine and analyze the effect of the level of agency costs based on national cultural scores and the level of corruption, the role of independent boards of directors and independent audit committees on earnings management practices in companies listed on the Indonesia, Malaysia, Singapore, Philippines and Thailand stock exchanges in 2017 - 2019. The research data were obtained from the annual report reported by each company, and Hofstede's national culture score and the level of corruption perception issued by Tranparency International. This research is quantitative research with data analysis using multiple linear regression analysis. The results showed that the level of agency costs owned by a country had no significant effect on earnings management practices, while the independent board of directors and independent audit committee had a significant effect on earnings management practices and simultaneously agency costs, independent board of directors, and independent audit committee had a significant effect on earnings management practices. So it can be concluded that in dealing with agency problems, companies need to improve good corporate governance to support agency costs incurred by company owners in connection with preventing earnings management practices.

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