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Hasanuddin Economics and Business Review
Published by Universitas Hasanuddin
ISSN : 25493221     EISSN : 2549323X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Hasanuddin Economics and Business Review (HEBR) is an international triannual open access and peer reviewed journal of economics and business. HEBR is published by Faculty of Economics and Business Hasanuddin University. The journal is published in both print and online versions.
Arjuna Subject : -
Articles 10 Documents
 1 
Search results for , issue "VOLUME 1 NUMBER 2, 2017" : 10 Documents clear
BOARD STRUCTURE AND EARNINGS MANAGEMENT: EVIDENCE OF SOUTH EAST ASIA COUNTRIES CATEGORISED BY AGENCY COST LEVEL Andi Manggala Putra; Hermita Arif
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 2, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (578.879 KB) | DOI: 10.26487/hebr.v1i2.1250

Abstract

Agency theory infers that investors will incur cost to make alignment on principal-agent interest. A critic, however, has pointed out that the conflict of interest between principal and agent is not the only cause for agency cost. Cultural context (Johnson & Droege, 2004) and legal system (La Porta, et al., 2000) are also found as contributing factors. This study is to empirically investigate how board size, board independency, audit committee size and audit committee independency affect the earnings quality in the context of low or high level agency cost country according to Transparency International’s corruption level and Hofstede’s cultural values. 538 firm-year across 6 South East Asian countries (Indonesia, Malaysia, Philippines, Singapore, Thailand, and Vietnam) are observed in this research. Five Different accrual models (Jones, 1991; Dechow, Sloan, & Sweeney, Detecting Earnings Management, 1995; Kasznik, 1999; Dechow, Richardson, & Tuna, Earnings management and costs to investors from firms meeting or slightly exceeding benchmarks, 2002; Dechow & Dichev, The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors, 2002) are used to generate abnormal accruals which will be used as proxy for earnings management while to generate suitable factors from corporate governance variables, principal component analysis (PCA) is employed. Results indicate that (1) earnings management is efficient; (2) size and independency of Board of Director and audit committee are effective in reducing earnings management behaviour; (3) the management of firms operating in higher agency cost context will take advantage from the structure of corporate governance (size and independency of Board of Directors and audit committee) to conduct earnings management. Additionally, it is also found that bigger size (higher leverage) firms perform less (more) accounting discretion compared to their counterparts.
DEMOGRAPHIC CHANGE AND ITS IMPACT ON FISCAL GOVERNMENT IN INDONESIA Salman Samir
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 2, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.311 KB) | DOI: 10.26487/hebr.v1i2.1242

Abstract

Indonesia experiences demographic change because of basically the result of successful policies in the past. Especially in the health sector where in the era of Orde Baru[1] the family planning program was successfully implemented. Productive age over non productive age are the two main variables in addition to some other variables that are also shaping demographic change. This study highlighted the demographic changes, particularly with the increasing burden of government dependents in the allocation of education, health, and social security. This study attempted to see the effect of demographic change on government fiscal using the Error Correction Model. The choice of this model was because ECM could be used to see the short-run dynamic relationship of variables that have cointegration relationship. The results showed that there are cointegration so that it could be continued by estimating using ECM and the results show that demographic change have an influence on government fiscal where proxies used such as mortality, birth rate, life expectancy have significant effect while productive and non-productive age have no significant effects. [1] Orde Baru is Period when Soeharto occupied as The 2nd President of Indonesia
MICROLOAN CONSTRAINTS IMPOSED BY COMMERCIAL BANK BRANCHES IN THE SOUTH AND WEST SULAWESI PROVINCE Andi Aswan
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 2, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.17 KB) | DOI: 10.26487/hebr.v1i1.1189

Abstract

This study is aimed to identify possible constraints to which loan officers assigned in state and regional development bank branches are unwillingness to supply loan to micro businesses, as well as to how an integrated constraints is built to affect loan officers’ judgment and decision to grant loan to those micro customers.  The sampling covered 122 loan officers assigned in four state banks and five different regional banks. All of these are based within South and West Sulawesi Province in Indonesia. On the basis of the statistical analysis result using LISREL Program 9.2, The three paths indicated a positive and significant relationship with a different coefficient parameter for each.  The external-specific condition affects positively and significantly the internal-specific condition, and the external-specific condition also affects positively and significantly the loan officer judgment(s) and decision(s), the internal-specific condition affects positively and significantly the loan officer judgment(s) and decision(s) as well. 
COMPENSATION AND MOTIVATION EFFECT TO EMPLOYEES’ JOB SATISFACTION Rasmi Rasmi; Amiruddin Amrullah; Sumardi S
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 2, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.638 KB) | DOI: 10.26487/hebr.v1i2.1188

Abstract

The research aims to determine effect of compensation and motivation on employees’ job satisfaction. Compensation is something that employees’ receive as a substitute for the contribution of their services to company. Compensation is one of human resource management function of which deals with all kinds of individual award giving as exchange in performing organizational tasks. Motivation can simply be defined as a condition or action that encourages a person to do a job or activity as much as possible. People with low motivation tend to display feelings of discomfort and displeasure with their work. Job satisfaction is basically something that is individual feel. Each individual has a different level of satisfaction in accordance with the value system that applies to him. The higher the assessment of the perceived activity in accordance with the wishes of the individual, the higher his satisfaction with the activity will be.Method used in this research is mixed method of both quantitative and qualitative.This research yields findings about the significance of financial and non-financial compensation effect through motivation towards employees’ job satisfaction
The Economic Impact of Renewable Energy Development in Indonesia Fathul Nugroho; Noor Syaifuddin
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 2, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.415 KB) | DOI: 10.26487/hebr.v1i2.1243

Abstract

Renewable energy is believed to play a greater role in addressing climate change, economic development, and energy sustainability. Energy efficiency and renewable energy are similar with two sides of the same coin, that is, cannot be split. Currently, most of the developed countries are implementing energy efficiency while promoting renewable energy sources and technologies at the same time. It is well-known that renewable energy is one of the solutions for the sustainability of global energy system. Efforts to improve the share of renewable energy in transportation, industrial, and power generation sectors have been implemented in some countries. More countries in the world adopt renewable energy as alternative sources of energy in order to improve country’s energy efficiency. Indeed, however, the studies that deeply analyze the linkage between renewable energy and energy efficiency, as well as its economic impact, are still limited. Thus, this study attempts to find this linkage. Keywords: economic impact; renewable energy; GDP 
COMPENSATION AND MOTIVATION EFFECT TO EMPLOYEES’ JOB SATISFACTION Rasmi, Rasmi; Amrullah, Amiruddin; S, Sumardi
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 2, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v1i2.1188

Abstract

The research aims to determine effect of compensation and motivation on employees’ job satisfaction. Compensation is something that employees’ receive as a substitute for the contribution of their services to company. Compensation is one of human resource management function of which deals with all kinds of individual award giving as exchange in performing organizational tasks. Motivation can simply be defined as a condition or action that encourages a person to do a job or activity as much as possible. People with low motivation tend to display feelings of discomfort and displeasure with their work. Job satisfaction is basically something that is individual feel. Each individual has a different level of satisfaction in accordance with the value system that applies to him. The higher the assessment of the perceived activity in accordance with the wishes of the individual, the higher his satisfaction with the activity will be.Method used in this research is mixed method of both quantitative and qualitative.This research yields findings about the significance of financial and non-financial compensation effect through motivation towards employees’ job satisfaction
MICROLOAN CONSTRAINTS IMPOSED BY COMMERCIAL BANK BRANCHES IN THE SOUTH AND WEST SULAWESI PROVINCE Aswan, Andi
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 2, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v1i1.1189

Abstract

This study is aimed to identify possible constraints to which loan officers assigned in state and regional development bank branches are unwillingness to supply loan to micro businesses, as well as to how an integrated constraints is built to affect loan officers’ judgment and decision to grant loan to those micro customers.  The sampling covered 122 loan officers assigned in four state banks and five different regional banks. All of these are based within South and West Sulawesi Province in Indonesia. On the basis of the statistical analysis result using LISREL Program 9.2, The three paths indicated a positive and significant relationship with a different coefficient parameter for each.  The external-specific condition affects positively and significantly the internal-specific condition, and the external-specific condition also affects positively and significantly the loan officer judgment(s) and decision(s), the internal-specific condition affects positively and significantly the loan officer judgment(s) and decision(s) as well. 
DEMOGRAPHIC CHANGE AND ITS IMPACT ON FISCAL GOVERNMENT IN INDONESIA Samir, Salman
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 2, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v1i2.1242

Abstract

Indonesia experiences demographic change because of basically the result of successful policies in the past. Especially in the health sector where in the era of Orde Baru[1] the family planning program was successfully implemented. Productive age over non productive age are the two main variables in addition to some other variables that are also shaping demographic change. This study highlighted the demographic changes, particularly with the increasing burden of government dependents in the allocation of education, health, and social security. This study attempted to see the effect of demographic change on government fiscal using the Error Correction Model. The choice of this model was because ECM could be used to see the short-run dynamic relationship of variables that have cointegration relationship. The results showed that there are cointegration so that it could be continued by estimating using ECM and the results show that demographic change have an influence on government fiscal where proxies used such as mortality, birth rate, life expectancy have significant effect while productive and non-productive age have no significant effects. [1] Orde Baru is Period when Soeharto occupied as The 2nd President of Indonesia
The Economic Impact of Renewable Energy Development in Indonesia Nugroho, Fathul; Syaifuddin, Noor
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 2, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v1i2.1243

Abstract

Renewable energy is believed to play a greater role in addressing climate change, economic development, and energy sustainability. Energy efficiency and renewable energy are similar with two sides of the same coin, that is, cannot be split. Currently, most of the developed countries are implementing energy efficiency while promoting renewable energy sources and technologies at the same time. It is well-known that renewable energy is one of the solutions for the sustainability of global energy system. Efforts to improve the share of renewable energy in transportation, industrial, and power generation sectors have been implemented in some countries. More countries in the world adopt renewable energy as alternative sources of energy in order to improve country’s energy efficiency. Indeed, however, the studies that deeply analyze the linkage between renewable energy and energy efficiency, as well as its economic impact, are still limited. Thus, this study attempts to find this linkage. Keywords: economic impact; renewable energy; GDP 
BOARD STRUCTURE AND EARNINGS MANAGEMENT: EVIDENCE OF SOUTH EAST ASIA COUNTRIES CATEGORISED BY AGENCY COST LEVEL Putra, Andi Manggala; Arif, Hermita
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 2, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v1i2.1250

Abstract

Agency theory infers that investors will incur cost to make alignment on principal-agent interest. A critic, however, has pointed out that the conflict of interest between principal and agent is not the only cause for agency cost. Cultural context (Johnson & Droege, 2004) and legal system (La Porta, et al., 2000) are also found as contributing factors. This study is to empirically investigate how board size, board independency, audit committee size and audit committee independency affect the earnings quality in the context of low or high level agency cost country according to Transparency International’s corruption level and Hofstede’s cultural values. 538 firm-year across 6 South East Asian countries (Indonesia, Malaysia, Philippines, Singapore, Thailand, and Vietnam) are observed in this research. Five Different accrual models (Jones, 1991; Dechow, Sloan, & Sweeney, Detecting Earnings Management, 1995; Kasznik, 1999; Dechow, Richardson, & Tuna, Earnings management and costs to investors from firms meeting or slightly exceeding benchmarks, 2002; Dechow & Dichev, The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors, 2002) are used to generate abnormal accruals which will be used as proxy for earnings management while to generate suitable factors from corporate governance variables, principal component analysis (PCA) is employed. Results indicate that (1) earnings management is efficient; (2) size and independency of Board of Director and audit committee are effective in reducing earnings management behaviour; (3) the management of firms operating in higher agency cost context will take advantage from the structure of corporate governance (size and independency of Board of Directors and audit committee) to conduct earnings management. Additionally, it is also found that bigger size (higher leverage) firms perform less (more) accounting discretion compared to their counterparts.

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