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Exploratory Factors Analysis of Employee Retention at Tertiary Educational Institution: A Case Study of a Private University in East Indonesia Tansuria, Billy Ivan; Nelwan, Melinda Lydia
Binus Business Review Vol 9, No 3 (2018): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v9i3.4796

This research aimed to identify the factors that contributed to the employee retention in the tertiary educational institution in Indonesia. The researchers used a case study of a private university in East Indonesia. This research was an exploratory factor analysis research. The items generated from in-depth interviews were developed into a questionnaire and distributed to 165 employees of the particular university based on purposive sampling method. About 105 respondents were obtained. The researchers utilized SPSS to analyze the data. The result shows that performance management function, organizational culture, employee engagement, social support, and work environment are the main factors contributing to the employee retention in the university. Among those factors, the performance management function is the factor with the highest factor loading.

Value Relevance of Accounting Information in the Presence of Earnings Management Nelwan, Melinda Lydia; Simatupang, Christo; Tansuria, Billy Ivan
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

This study examines the value relevance of accounting information. This study investigates whether accounting information has impact on the share prices. In addition, it examines whether earnings management moderates the value relevance of accounting information to the market. Accounting information in this study consists of earnings, book value of equity, and cash flows, and the earnings management is proxied by discretionary accruals measured using the performance-adjusted modified Jones model. Using time series analysis, there are 98 samples of listed manufacturing corporations used in this study during 2014 which is the period of this study. The results show that earnings, book value of equity, and cash flows simultaneously affect the share prices, meaning that accounting information is value relevant to the market, although there is evidence that partially, only cash flows have impact on share prices. This study also found that the presence of earnings management weakens the value relevance of earnings. To some extent, the results indicate that earnings management eliminates the value relevance of earnings and cash flows.

Value Relevance of Accounting Information in the Presence of Earnings Management Melinda Lydia Nelwan; Christo Simatupang; Billy Ivan Tansuria
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study examines the value relevance of accounting information. This study investigates whether accounting information has impact on the share prices. In addition, it examines whether earnings management moderates the value relevance of accounting information to the market. Accounting information in this study consists of earnings, book value of equity, and cash flows, and the earnings management is proxied by discretionary accruals measured using the performance-adjusted modified Jones model. Using time series analysis, there are 98 samples of listed manufacturing corporations used in this study during 2014 which is the period of this study. The results show that earnings, book value of equity, and cash flows simultaneously affect the share prices, meaning that accounting information is value relevant to the market, although there is evidence that partially, only cash flows have impact on share prices. This study also found that the presence of earnings management weakens the value relevance of earnings. To some extent, the results indicate that earnings management eliminates the value relevance of earnings and cash flows.

Audit committee characteristics and earnings management practices Melinda Lydia Nelwan; Billy Ivan Tansuria
Journal of Economics, Business, & Accountancy Ventura Vol 22, No 1 (2019): April - July 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i1.1400

This study revisits the effectiveness of the audit committee independence and expertise in preventing earnings management practices. Studies in other studies with relatively stricter regulations showed the audit committee independence was effective to prevent earnings management. On the contrary, studies in Indonesia were arguably outdated and shorter in period. This study was conducted on Indonesian listed-manufacturing companies from 2009 to 2015. It used two earnings management model such as Modified Jones Model and Performance-Adjusted Modified Jones Model. The results showed that audit committee independence is effective to prevent earnings management practices. However, it was found that audit committee expertise did not affect earnings management practices. The results are consistent for both earnings management models. Although majority of the audit members in Indonesian listed manufacturing companies are experts in accounting and finance, the existence of those expert members did not affect the companies to engage or not engage in earnings management practices. However, the accounting and/or financial expertise does not determine the effectiveness of the audit committee’s monitoring role.

Exploratory Factors Analysis of Employee Retention at Tertiary Educational Institution: A Case Study of a Private University in East Indonesia Billy Ivan Tansuria; Melinda Lydia Nelwan
Binus Business Review Vol. 9 No. 3 (2018): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v9i3.4796

This research aimed to identify the factors that contributed to the employee retention in the tertiary educational institution in Indonesia. The researchers used a case study of a private university in East Indonesia. This research was an exploratory factor analysis research. The items generated from in-depth interviews were developed into a questionnaire and distributed to 165 employees of the particular university based on purposive sampling method. About 105 respondents were obtained. The researchers utilized SPSS to analyze the data. The result shows that performance management function, organizational culture, employee engagement, social support, and work environment are the main factors contributing to the employee retention in the university. Among those factors, the performance management function is the factor with the highest factor loading.

Audit committee characteristics and earnings management practices Nelwan, Melinda Lydia; Tansuria, Billy Ivan
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 1 (2019): April - July 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i1.1400

This study revisits the effectiveness of the audit committee independence and expertise in preventing earnings management practices.Â Studies in other studies with relatively stricter regulations showed the audit committee independence was effective to prevent earnings management.Â On the contrary, studies in Indonesia were arguably outdated and shorter in period.Â This study was conducted on Indonesian listed-manufacturing companies from 2009 to 2015. It used two earnings management model such as Modified Jones Model and Performance-Adjusted Modified Jones Model. The results showed that audit committee independence is effective to prevent earnings management practices.Â However, it was found that audit committee expertise did not affect earnings management practices.Â The results are consistent for both earnings management models. Although majority of the audit members in Indonesian listed manufacturing companies are experts in accounting and finance, the existence of those expert members did not affect the companies to engage or not engage in earnings management practices.Â However, the accounting and/or financial expertise does not determine the effectiveness of the audit committeeâ€™s monitoring role.

Reputational Signaling through Sustainability Disclosure and Profitability in Stakeholder-Driven Markets Hamrianto, Jeilan; Lasmaria S, Pingkan; Tansuria, Billy Ivan
Journal of Social Commerce Vol. 5 No. 2 (2025): Journal of Social Commerce
Publisher : Celebes Scholar pg

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56209/jommerce.v5i2.172

This study examines the effect of corporate sustainability practices, as measured by GRI G4-based ESG disclosure scores, on stock prices in 38 mining companies listed on the Indonesia Stock Exchange during the period 2019–2023. In addition, corporate profitability (Return on Assets/ROA) is tested as a moderating variable to see whether the level of profit strengthens or weakens the relationship between ESG and stock prices. Panel data are analyzed using pooled OLS with robust standard errors after passing a series of classical assumption tests. The regression results show that neither ESG scores nor ESG×ROA interactions have a significant effect on stock returns, and the control variables also show no significance. The model only explains 3.50% of the variation in stock returns (R² = 0.0350), indicating that the dominance of other external factors such as commodity price volatility and macroeconomic policies have not been observed in this research model. This finding confirms that ESG sustainability signals have not been fully internalized by the capital market of mining companies in Indonesia, so that strengthening regulations, fiscal incentives, and independent audits are needed to improve the effectiveness of sustainability reporting.

The Impact of ESG Disclosure on Stock Performance with Growth Opportunities as a Mediating Variable: Evidence from Indonesia’s Industrial Sector Simbolon, Erpina; Patayoan, Abraham; Tansuria, Billy Ivan
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5893

This study aims to examine the impact of ESG disclosure on stock performance in the Indonesian capital market, while highlighting the mediating role of growth opportunities. The research addresses the ongoing debate on whether ESG practices are fully recognized by investors in emerging markets, particularly Indonesia, where short-term profit orientation still dominates investment behaviour. The study adopts a quantitative research design was employed using secondary data obtained from annual and sustainability reports of companies listed on the Indonesia Stock Exchange. ESG disclosure was measured through content analysis based on the Global Reporting Initiative (GRI) indicators and OJK/IDX sustainability reporting guidelines. Stock performance was assessed through market-based indicators, while growth opportunities were proxied using price-to-book value ratio. The relationships among variables were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM), including direct and indirect effect testing through mediation analysis. The empirical results show that ESG disclosure has no significant effect on either growth opportunities or stock performance, as reflected in the very low T-statistics and high p-values obtained in the structural model. Conversely, growth opportunities display a significant positive relationship with stock performance; however, this direct effect does not translate into a mediating influence. Mediation analysis confirms that the indirect path from ESG disclosure to stock performance through growth opportunities is statistically insignificant, indicating that growth opportunities do not function as a mediator. Taken together, these findings suggest that ESG disclosure does not yet serve as a credible or influential signal capable of shaping growth expectations or driving market valuation within the Indonesian capital market. This study contributes to the ESG literature by demonstrating that, despite global trends emphasizing the financial relevance of sustainability practices, the Indonesian market has not yet fully integrated ESG information into investment evaluations. The findings provide important implications for regulators, companies, and investors regarding the need to strengthen ESG reporting quality, improve investor literacy on sustainability issues, and develop policies that encourage the strategic adoption of ESG practices.

The impact of capital gains and dividend payout ratio on stock trading volume: evidence from indonesian infrastructure companies Emor, Dewi Dian; Tansuria, Billy Ivan
Jurnal Konseling dan Pendidikan Vol. 13 No. 4 (2025): JKP
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1195900

This study investigates the influence of capital gains and the dividend payout ratio on stock trading volume among Indonesian infrastructure companies. Using panel data from 47 firms listed on the Indonesia Stock Exchange during the 2020–2023 period and applying multiple linear regression analysis, the findings reveal that both capital gains and dividend payout ratios have a statistically significant positive effect on trading volume. Notably, the dividend payout ratio demonstrates a stronger influence than capital gains, indicating the importance of dividend policy in shaping investor behavior. These results suggest that consistent and transparent dividend policies can enhance market liquidity and investor confidence in the infrastructure sector, offering valuable implications for corporate financial strategies, regulatory considerations, and investment decision-making.

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