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All Journal Journal of Accounting and Investment Mutiara Medika: Jurnal Kedokteran dan Kesehatan
Susilo Nur Aji Cokro Darsono
Department of Economics, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta
Economics, Econometrics & Finance Health Professions Medicine & Pharmacology

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The Factors Related to Cadres’ Competency in Integrated Health Service Post during Pandemic Ferry Fadzlul Rahman; Susilo Nur Aji Cokro Darsono; Sri Sunarti
Mutiara Medika: Jurnal Kedokteran dan Kesehatan Vol 23, No 1 (2023): January
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mmjkk.v23i1.17236

Abstract

The competence of Posyandu (Integrated Service Post) cadres played a crucial role in response to the pandemic. They were responsible for raising awareness about COVID-19 and implementing preventive measures. The impact of their competence cannot be overstated and highlights the importance of investing in health worker training. This study aims to determine the factors related to the competence of Integrated Health Service Post cadres during the pandemic in the Samarinda Primary Healthcare working area. Observational research was employed with stratified random sampling, and primary data was collected from five Primary Healthcare in Samarinda. This study employed three steps to examine the effect of competency cadres: univariate analysis, bivariate analysis using the Spearman Rank test, and multivariate analysis with Multiple Linear Regression. The bivariate analysis results showed that supervision had a very strong correlation with the cadres’ competency, and social environment had a strong correlation with the cadres’ competency. At the same time, the organization had a moderate correlation with cadres’ competency. The multivariate test results showed that the social environment contributed 0.165 times to the competence of cadres, organizational support contributed 0.211 times in cadre competence, and supervision support contributed 0.652 times to cadre competence. It provides them with the necessary resources, training, and recognition for their work.
Does the income of the chief executive officer affect the quality of corporate financial statements? An evidence from industrial firms in Vietnam Quyen Thuc Doan; Tran Thi Nguyet Nga; Le Thi Men; Susilo Nur Aji Cokro Darsono
Journal of Accounting and Investment Vol 24, No 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i2.18140

Abstract

Research aims: This study examines the relationship between the CEOs’ income and the quality of financial statements of industrial firms listed on the Ho Chi Minh Stock Exchange (HSX) during the three years from 2018 to 2020.Design/Methodology/Approach: This study investigated the influence of CEOs’ characteristics, particularly their income, on the quality of financial statements of listed firms in the Vietnamese industry by using features of information quality proposed by the International Accounting Standards Board (IASB). Ordinary Least Squares (OLS), Random Effects model (REM), Fixed Effects model (FEM), and Feasible Generalized Least Squares (FGLS) regressions were applied for empirical examinations.Research findings: The results of this study demonstrated that a CEO’s income positively affected the quality of corporate financial statements. Additionally, the analysis results confirmed the positive correlation between the firm’s size and the quality of disclosed reports, consistent with prior studies. However, this study uncovered that Big4 auditors did not influence the quality of financial statements.Theoretical contribution/Originality: This study contributes to the literature by providing a comprehensive perspective on the assessment of corporate financial statements quality and examining its association with the CEO’s income in the context of an emerging economy.Practitioner/Policy implication: The study is useful for investors and other financial statement users to assess the quality of corporate financial statements through the CEO’s profile; it also contributes as a scientific basis for firms to adjust the compensations offered to their CEOs.Research limitation: This study was limited by looking at the mono-directional impact of the CEO’s income on the financial statement quality. The following studies need a larger sample of industries and countries to strengthen the research findings. Also, further studies can broaden their perspectives to investigate the multidimensionality of this relation.
Does the income of the chief executive officer affect the quality of corporate financial statements? An evidence from industrial firms in Vietnam Quyen Thuc Doan; Tran Thi Nguyet Nga; Le Thi Men; Susilo Nur Aji Cokro Darsono
Journal of Accounting and Investment Vol. 24 No. 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i2.18140

Abstract

Research aims: This study examines the relationship between the CEOs’ income and the quality of financial statements of industrial firms listed on the Ho Chi Minh Stock Exchange (HSX) during the three years from 2018 to 2020.Design/Methodology/Approach: This study investigated the influence of CEOs’ characteristics, particularly their income, on the quality of financial statements of listed firms in the Vietnamese industry by using features of information quality proposed by the International Accounting Standards Board (IASB). Ordinary Least Squares (OLS), Random Effects model (REM), Fixed Effects model (FEM), and Feasible Generalized Least Squares (FGLS) regressions were applied for empirical examinations.Research findings: The results of this study demonstrated that a CEO’s income positively affected the quality of corporate financial statements. Additionally, the analysis results confirmed the positive correlation between the firm’s size and the quality of disclosed reports, consistent with prior studies. However, this study uncovered that Big4 auditors did not influence the quality of financial statements.Theoretical contribution/Originality: This study contributes to the literature by providing a comprehensive perspective on the assessment of corporate financial statements quality and examining its association with the CEO’s income in the context of an emerging economy.Practitioner/Policy implication: The study is useful for investors and other financial statement users to assess the quality of corporate financial statements through the CEO’s profile; it also contributes as a scientific basis for firms to adjust the compensations offered to their CEOs.Research limitation: This study was limited by looking at the mono-directional impact of the CEO’s income on the financial statement quality. The following studies need a larger sample of industries and countries to strengthen the research findings. Also, further studies can broaden their perspectives to investigate the multidimensionality of this relation.
Co-Authors Fadzlul Rahman, Ferry Le Thi Men Quyen Thuc Doan Sri Sunarti Tran Thi Nguyet Nga