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All Journal Academia Open Indonesian Journal of Law and Economics Review
Kumala Sari , Herlinda Maya
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Uncovering Workplace Dynamics from their Impact on Job Satisfaction Irawan, Ferdi Rahmad; Kumala Sari , Herlinda Maya
Academia Open Vol 9 No 2 (2024): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8204

Abstract

This study investigates the relationship between workplace conflict, job stress, compensation, and job satisfaction within PT Otsuka Indonesia Distribution. Using quantitative methods and data from 101 employees, findings reveal that workplace conflict and job stress negatively impact job satisfaction, while compensation has a positive effect. These factors collectively influence job satisfaction, highlighting the importance of addressing workplace dynamics for organizational success. Highlight: Quantitative analysis: Conflict, stress, compensation's impact on job satisfaction. Conflict, stress reduce; compensation boosts job satisfaction. Understanding key factors vital for organizational success and employee well-being. Keyword: Konflik di Tempat Kerja, Stres Kerja, Kompensasi, Kepuasan Kerja, Analisis Kuantitatif
Influence Factors on Income Smoothing in Manufacturing Companies: Evidence from Indonesia's Stock Exchange: Faktor-Faktor yang Mempengaruhi Perataan Laba (Income Smoothing) pada Perusahaan Manufaktur: Bukti dari Bursa Efek Indonesia Eny Maryanti; Biduri , Sarwenda; Kumala Sari , Herlinda Maya; Fauziah, Luluk Putri
Indonesian Journal of Law and Economics Review Vol. 18 No. 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i3.952

Abstract

This study investigates the determinants of income smoothing in Indonesian manufacturing firms listed on the stock exchange during 2016-2021. The research examines the impact of Institutional Ownership, Managerial Ownership, Return on Assets, Debt to Equity Ratio, and Ln Total Sales on Income Smoothing using binary logistic regression analysis. The findings reveal that Institutional Ownership, Managerial Ownership, and firm size significantly influence income smoothing, while Financial Leverage and Profitability do not exhibit significant effects on Income Smoothing. These results contribute to the understanding of income smoothing practices and hold implications for corporate governance and financial reporting practices in emerging markets. Highlight: Determinants of Income Smoothing: This study delves into the factors driving income smoothing in Indonesian manufacturing companies listed on the stock exchange between 2016 and 2021. Influential Factors: Institutional Ownership, Managerial Ownership, and firm size are identified as significant influencers of income smoothing, shedding light on their impact within this context. Implications for Governance and Reporting: The study's outcomes offer valuable insights for corporate governance practices and financial reporting strategies, particularly in the dynamic landscape of emerging markets. Keyword: Income Smoothing, Manufacturing Firms, Institutional Ownership, Managerial Ownership, Emerging Markets
Co-Authors Biduri , Sarwenda Eny Maryanti Fauziah, Luluk Putri Irawan, Ferdi Rahmad