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All Journal Jurnal Antropologi: Isu-Isu Sosial budaya International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Damsar
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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EFFECT OF DEFAULT RISK, ACCOUNTING CONSERVATISM, PROFIT PERSISTENCE AND AUDIT QUALITY ON EARNINGS RESPONSE COEFFICIENT (ERC) IN NON-FINANCIAL COMPANIES REGISTERED ON THE INDONESIAN STOCK EXCHANGE (IDX) IN 2019-2021 Muammar Khaddafi; Nasriani; Yunina; Mursidah; Damsar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 7 (2023): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i7.171

Abstract

This study aims to examine the effect of default risk, accounting conservatism, earnings persistence and audit quality on earnings response coefficient (ERC). The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021 with a total of 673 companies. Sampling in this study used purposive sampling and obtained as many as 118 companies with 354 observational data. This research is a quantitative research with secondary data sources including the company's annual financial reports obtained through the websitewww.idx.co.idand stock prices obtained through the sitehttp://finance.yahoo.com. Data collection techniques in this study are the method of documentation and literature study.Data analysis in this study used panel data regression using EViews 12 software. The results showed that default risk had no significant effect on earnings response coefficient (ERC), accounting conservatism and earnings persistence had no significant positive effect on earnings response coefficient (ERC). And audit quality has a negative and significant effect on earnings response coefficient (ERC).
THE INFLUENCE OF LEADERSHIP, ORGANIZATIONAL CULTURE, WORK ENVIRONMENT AND COMMITMENT ON THE PERFORMANCE OF GOODS/SERVICES PROCUREMENT MANAGERS THROUGH JOB SATISFACTION AS AN INTERVENING VARIABLE IN THE RIAU ISLANDS PROVINCE Azwandi; Muammar Khadafi; Chablullah Wibisono; Damsar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 8 (2023): JULY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i8.191

Abstract

This study aims to analyze the influence of leadership, organizational culture, work environment, and competence on the performance of managers of procurement of goods/services with job satisfaction as an intervening variable in the Ministry of Health. The data used in this study is primary data obtained from distributing questionnaires to 145 employees managing the procurement of goods/services of the Ministry of Health as respondents. The sampling technique used is simple random sampling. Structural Equation Modeling (SEM) with AMOS was used to test the research hypothesis. The results of the direct influence analysis showed that leadership, work environment and competence had a positive and significant effect on job satisfaction, while organizational culture had a negative and insignificant effect on job satisfaction. Leadership, organizational culture and work environment have a positive and insignificant effect on performance, while competence and job satisfaction have a positive and significant effect on performance. The results of the indirect influence analysis show that leadership, organizational culture, work environment and competence have a positive and significant effect on performance through job satisfaction.
IMPACT OF LEVERAGE BUYOUT (LBO) AND MANAGEMENT BUY OUT (MBO) ON COMPANIES Nuzul Kurniawan; Raja Hafiz Hermawan; Hendriyan Syahputra; Hendra Aris; Indrayani; Muammar Khaddafi; Damsar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 8 (2023): JULY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i8.193

Abstract

Based on previous research, researchers analyzed the impact of LBO and MBO on company performance. The research method used is qualitative research with descriptive analysis techniques through a literature review. This research focuses on collecting empirical data and information related to the impact of LBO and MBO. The results showed that LBO can significantly affect company performance by increasing profitability, sales growth, and operational efficiency. External factors such as economic conditions and industry competition, as well as internal factors such as management quality, changes in ownership structure, and incentive systems, influence the long-term success of LBOs. However, risks such as reduced profitability and operational efficiency also need attention. on the other hand, MBO positively impacts a company's operational performance, including increasing profits, profit margins, and efficiency. MBO often occurs when economic policy uncertainty increases and can result in favorable purchase prices and significant operational improvements. However, MBO is not consistent in increasing the performance of companies that fail through MBO, and tax factors also affect the value and performance of companies in the context of MBO. Overall, MBO has the potential to increase company performance, value, and productivity, but structural changes need attention. MBO is not consistent in increasing the performance of companies that fail through MBO, and tax factors also affect the value and performance of companies in the context of MBO. Overall, MBO has the potential to increase company performance, value, and productivity, but structural changes need attention. MBO is not consistent in increasing the performance of companies that fail through MBO, and tax factors also affect the value and performance of companies in the context of MBO. Overall, MBO has the potential to increase company performance, value, and productivity, but structural changes need attention.
Co-Authors Adinda Purnama Sari Armen Siagian Azwandi Chablullah Wibisono Deddy Surachmad Dewi Agustina Erik Mario Sihotang Fachrina Fachrina Fitria Lestari Pujiastuti Gana Vige Ortega Harry Setiawan Hendra Aris Hendriyan Syahputra Indrayani Isdawati Jendrius Kurnia Diana Lie Lie Lizania Syahputri Mardian Adma Gumilang Marlina Miko, Alfan Muammar Khadafi Muammar Khaddafi Muhammad Fajar Erdiawan Mursidah Nasriani Nuzul Kurniawan Pardamean H. Situmorang Raja Hafiz Hermawan Syarifah Alda Azlika Yunina