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Management Research Studies Journal
Published by Institut Keuangan-Perbankan dan Informatika Asia Perbanas
ISSN : 27456161     EISSN : 27460231     DOI : https://doi.org/10.56174/mrsj.v3i2
Core Subject : Economy, Science, Social,
Computer Science & IT Economics, Econometrics & Finance Social Sciences
Management Research Studies Journal is a scientific journal published by the Perbanas Institute, which contains scientific articles that are the output of research. The journal has a main focus on the development of management sciences The scope of knowledge includes marketing management, human resource management, financial management, change management, innovation management, business management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 1 No. 1 (2020): Management Research Studies Journal" : 5 Documents clear
THE ACCRUALS QUALITY AND THE ESTIMATED FUTURE PERFORMANCE Muljanto Siladjaja
Management Research Studies Journal Vol. 1 No. 1 (2020): Management Research Studies Journal
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.767 KB) | DOI: 10.56174/mrsj.v1i1.343

Abstract

This previous empirical research has shown out, that the usage of accruals had the contribution negatively on investor’s perception, this current research has shown that the discretionary accruals quality had a positive contribution, which paves the way for investors to predict the future performance by concerning on the effect of dividend’s phenomenon. By developing out the measurement of the future prospect, this research has used the future market value as a new indicator, where the accounting information has a significant effect on an investment decision. This moderated multiple regression has used the dividend policy, where played a critical role in signaling communication, Thus, The causal research has the samples, that amounted 154 of the listed companies in the industrial manufacturing sector for the period 2015 until 2017. The result indicated that the discretionary accruals quality had given a practical guideline for the investor to estimate the future return with high accuracy. This dividend policy has minimized the pattern of opportunistic behavior in providing a misleading bias in the performance reporting when the dividend has strengthened the discretionary accruals quality positively on the future market value. By developing a mapping with the decision model, combined with Bayes Theorema, empirical research provides a brief illustration, pointed out the high financial statements quality implies the game theory. This research recommended that this dividend policy can be used as a mandatory obligation, and the regulators must issue public policies, which provide a push to management in implementing high accounting information quality.
DO THE INDEPENDENT COMMISSIONERS CONCERN OF TIMELINESS OF FINANCIAL REPORT PUBLICATION ON THE INDONESIA STOCK EXCHANGE (BEI) Berna Ratna Sari; Muhammad Hasymi; Nurul Inayati Irianti
Management Research Studies Journal Vol. 1 No. 1 (2020): Management Research Studies Journal
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (615.969 KB) | DOI: 10.56174/mrsj.v1i1.346

Abstract

Accuracy and timely publication are important so that the benefits of Financial Statements for corporate stakeholders in decision making are achieved. For this reason, this study aims to examine the factors that affect the timeliness of the publication of public company financial statements on the Indonesia Stock Exchange. This research was conducted using 186 company samples for 3 years (2016 - 2018) with a logistic regression test. The results showed that the audit tenure (the length of a partnership that exists between public clients / companies and the Public Accounting Firm) has a significant effect on the timeliness of the publication of financial statements, while the existence of an Independent Commissioner, the size of assets and capital structure of public companies have no significant effect. This shows that the relationship between the Public Accounting Firm and its clients for a long time will provide a good understanding of the characteristics of the company, resulting in a level of time efficiency in the financial statement audit process, which then has a positive effect on the timeliness of the publication of the Financial Statements.
THE IMPACT OF REAL EARNINGS QUALITY ON THE FUTURE MARKET VALUE BY MODERATED BY THE DIVIDEND POLICY Markonah Markonah; Muljanto Siladjaja; Nicodemus Simu
Management Research Studies Journal Vol. 1 No. 1 (2020): Management Research Studies Journal
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (723.699 KB) | DOI: 10.56174/mrsj.v1i1.349

Abstract

The previous researches concluded that, the investor had to pressure on management for improving the earning quality, because it related with predicting the future prospect with high accuracy. Developing out the new proxy for financial reporting quality, this empirical testing modified the real earnings quality. The dividend policy has advantages in reducing out the cost of capital, so that this policy could be used as a moderated variables. This research used the moderated multiple regression by collecting all data on the listed company in industry manufacturing from 2015-2017. In calculating the future market value, this research used the Model H (Two Stages Model of Growth) in predicting the estimated price, which had fullfilled the minimum tracking signals criteria. The statistical testing shown out the real earnings quality have the positive impact on future market value, where the higher earnings quality have made the investors decision in estimating the future prospect precisely. The dividend policy played a critical role in reducing out the pattern of opportunistics behaviour, when is a pressure on management in having proclivity to improve the earnings quality. This empirical testing had pointed out that publication financial earnings had been implication of game theory. To support the game theory in publication financial performance, this research had provided a novelty in estimating investor s action by providing out the schema of investors perception and accounting information. The dividend policy had proclivity to give a push on management in implementing earning management, because managements effort in dissemating the positive signal.
INTERNET BANKING SERVICE QUALITY IN INDONESIA AND ITS IMPACT ON E-CUSTOMER SATISFACTION AND E-CUSTOMER LOYALTY Yohanes Ferry Cahaya; Indra Siswanti
Management Research Studies Journal Vol. 1 No. 1 (2020): Management Research Studies Journal
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.376 KB) | DOI: 10.56174/mrsj.v1i1.350

Abstract

This study proposes a model of the effect of internet banking service quality on e customer satisfaction and e customer satisfaction on e customer loyalty in the banking industry in Indonesia. Based on the technology acceptance model, this study aims to expand the model to better understand why consumers are willing or hesitant to adopt internet banking as a means of financial transactions. The researcher proposes a framework that integrates the factors that affect service quality, customer satisfaction, and customer loyalty. Some important implications are also discussed and the proposed model will form the basis of empirical studies.
ROLE OF ETHICS IN BANKING SOE PERFORMANCE Mochamad Muslih; Novita Anggraeni Tamba; Syania Kurniawan; Iis Sugianti
Management Research Studies Journal Vol. 1 No. 1 (2020): Management Research Studies Journal
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.813 KB) | DOI: 10.56174/mrsj.v1i1.351

Abstract

Ethics is very necessary in every profession. Ethics is part of governance. The purpose of this study is to study the influence of deontology ethics, virtue ethics, utilitarian ethics, and egoism ethics on the performance of banking SOEs. This research uses quantitative methods. The population is state-owned banking stakeholders. The sample is a former auditor and user of BUMN banking services. The sample was taken purposively. The results showed that deontology ethics did not significantly influence the performance of banking SOEs, virtue ethics did not significantly influence the performance of banking SOEs, utilitarian ethics did not significantly influence the performance of banking SOEs, and egoism ethics had a significant effect on the performance of banking SOEs.

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