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Journal : Management Research Studies Journal

THE IMPACT OF REAL EARNINGS QUALITY ON THE FUTURE MARKET VALUE BY MODERATED BY THE DIVIDEND POLICY Markonah Markonah; Muljanto Siladjaja; Nicodemus Simu
Management Research Studies Journal Vol. 1 No. 1 (2020): Management Research Studies Journal
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (723.699 KB) | DOI: 10.56174/mrsj.v1i1.349

Abstract

The previous researches concluded that, the investor had to pressure on management for improving the earning quality, because it related with predicting the future prospect with high accuracy. Developing out the new proxy for financial reporting quality, this empirical testing modified the real earnings quality. The dividend policy has advantages in reducing out the cost of capital, so that this policy could be used as a moderated variables. This research used the moderated multiple regression by collecting all data on the listed company in industry manufacturing from 2015-2017. In calculating the future market value, this research used the Model H (Two Stages Model of Growth) in predicting the estimated price, which had fullfilled the minimum tracking signals criteria. The statistical testing shown out the real earnings quality have the positive impact on future market value, where the higher earnings quality have made the investors decision in estimating the future prospect precisely. The dividend policy played a critical role in reducing out the pattern of opportunistics behaviour, when is a pressure on management in having proclivity to improve the earnings quality. This empirical testing had pointed out that publication financial earnings had been implication of game theory. To support the game theory in publication financial performance, this research had provided a novelty in estimating investor s action by providing out the schema of investors perception and accounting information. The dividend policy had proclivity to give a push on management in implementing earning management, because managements effort in dissemating the positive signal.
Analysis Of The Influence Of Compensation And Training On The Performance Of Bpo Business Partner Outsourcing (BPO) Employees At The Development Bank Of Singapore Limited Zaky, Achmad; Kusnadi, Kusnadi; Markonah, Markonah
Management Research Studies Journal Vol. 5 No. 1 (2024): Management Research Studies Journal
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/mrsj.v5i1.711

Abstract

Study This aim For analyze role Compensation and Training To BPO Employee Performance at The Development Bank of Singapore Limited . Study This using primary data and the data used in study This obtained from spread questionnaire to employee with BPO status at The Development Bank of Singapore Limited . Data on research This processed use SPSS application version 26. Population in study is employee with BPO status at The Development Bank of Singapore Limited as many as 40 respondents and methods taking sample is saturated sampling , so sample used​ as many as 40 respondents . Research result in a way Partial showing compensation influential significant to performance employee whereas training No influential to performance employees , and values coefficient The determination of R 2 is 0.381 which is significant that ability variables independent that is Compensation and Training in explain variable dependent namely Employee Performance as big as 38.1 % and the remaining 62.9 % are influenced by factors that are not​​ researched in research this , so recommended For study Next to add variable other independent factors such as : motivation , competence and so on . It is also recommended that it be improved compensation so that performance employee increase , Keywords: Compensation , Training , Employee Performance