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Binus Business Review
Published by Universitas Bina Nusantara
ISSN : 20871228     EISSN : 24769053     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Binus Business Review is an international journal published in March, July, and November hosted by the Research and Technology Transfer Office (LPPM) of Universitas Bina Nusantara. The journal contents are managed by the Binus Business School, Faculty of Economics and Communications, and Forum Manajemen Indonesia (FMI). BBR has been accredited by DIKTI under the decree number 158/E/KPT/2021. BBR provide a forum for lecturers, academicians, researchers, practitioners, and postgraduate students to publish empirical multidiscipline research in business & management research, from operations to corporate governance and marketing. All empirical methods including, but not limited to, qualitative, quantitative, field, laboratory, meta-analytic, and mixed methods are welcome.
Arjuna Subject : -
Articles 1,231 Documents
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Internal Corporate Governance Practices and Choice of External Auditor in Nigeria: A Logistic Regression Analysis Kenny Adedapo Soyemi
Binus Business Review Vol. 11 No. 1 (2020): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v11i1.5894

Abstract

The research provided empirical evidence on how internal corporate governance practices were proxied by board size, board independence, and share ownership by institutional investors with firm size and leverage as control variables. It might influence the choice of the external auditor, (a dummy proxied with the Big4 versus non-Big4 audit firms dichotomy). The sample was composed of 27 purposely selected quoted non-financial firms spread across 10 sectors on the Nigerian Stock Exchange (NSE). There were 189 firms/year of dataset observations. These secondary panel data were sourced mainly from selected firms’ annual reports and accounts from 2011 to 2017. Moreover, descriptive analysis and test of mean difference were conducted, while the panel logistic regression was adopted as the estimation method. The test of mean difference reveals that many firms with larger board size, board independence, and considerably higher institutional investors engage Big4 auditors. Meanwhile, firms with higher leverage employ non-Big4 auditors. The results from the multivariate analysis show that key determinants of the choice of external auditors are board independence and firm size. This suggests that firms have a higher propensity of choosing a Big4 audit firm as the number of independent board members, as well as their increase in sizes. These findings are mostly consistent with previous studies.
Do Capital and Business Volume Matter for Productivity of the Cooperatives in Indonesia? M. Shabri Abd. Majid; Azhari Azhari; Faisal Faisal; Heru Fahlevi
Binus Business Review Vol. 11 No. 1 (2020): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v11i1.5918

Abstract

This research explored and analyzed the determinants of productivity of the cooperatives in Indonesia. These determinants included own capital, external capital, and business volume. The aggregate data of cooperatives were at the provincial level across 33 provinces in Indonesia. The data were gathered from the report of the Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia (Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia) over the 2010-2015 period. The data were analyzed using the panel regression technique. The result shows that own capital and business volume have a significant positive effect on the productivity of cooperatives. However, external capital has an insignificant effect on the productivity of cooperatives. To further improve their productivity, the cooperatives should increase the capital from internal sources as well as their business volume through more diversified business activities.
Understanding People’s Acceptance of Light Rail Transit in Bandung and Its Determinant Factors Raisha Shadrina; Yuliani Dwi Lestari
Binus Business Review Vol. 10 No. 3 (2019): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v10i3.5944

Abstract

The aim of this research was to verify the readiness of Bandung people in accepting Light Rail Transit (LRT) as the new transport option. Through a survey questionnaire with various respondent backgrounds, the researchers applied statistical analysis using ANOVA to compare the acceptance between the group of gender, age, occupation, income, home location, mobility pattern, and current transport. As the extension, the research also explored the factor determining people’s priority in choosing transport and showing attributes (comfort, security and safety, exclusivity, time travel, cost, flexibility, facility, and accessibility). The result reveals that there are no differences between-group comparisons in accepting LRT as the new transport. In analyzing the determinant factors, the result shows that passengers tend to value security and comfort for their daily activities in choosing public transportation. Meanwhile, the exclusivity and facility are considered undesirable for passengers in deciding to take public transportation for travel. LRT is considered as a mode transport that provides sustainable transportation value. The readiness of passenger and market environment to the sustainable transportation option is important to maintain the successful implementation of the LRT project in Bandung.
Marketing Strategy and Capability as the Mediators in Relationship of Market Orientation and Export Performance: A Case Study of Rattan Processing SMEs Indra Muis
Binus Business Review Vol. 11 No. 1 (2020): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v11i1.5964

Abstract

The research examined the performance of export marketing performance through the implementation of market orientation intervened by export marketing strategy and export marketing capability. Primary data were collected through questionnaires from 108 samples out of 148 rattan processing Small and Medium Enterprises (SMEs) in nine provinces in Indonesia. The respondents were marketing managers or owners of SMEs with at least two years of experience. Structural Equation Modeling (SEM), which was processed by using Lisrel 8.7, was employed. The results indicate that market orientation, export marketing strategy, and export marketing capability are well implemented in the business operation of SMEs. However, the export marketing performance needs to be improved. Concerning the variables studied, market orientation has a significant effect on export marketing strategy, export marketing capability, and export marketing performance. Then, export marketing strategy affects export marketing performance significantly. Moreover, export marketing capability also has a significant effect on export marketing performance. Finally, export marketing strategy and capability intervene in the relationship between market orientation and export performance. 
Halal Slaughterhouse Certification: The Comparison between Two Halal Certification Bodies Sherly Artadita; Yuliani Dwi Lestari
Binus Business Review Vol. 10 No. 3 (2019): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v10i3.5968

Abstract

This research aimed to provide information regarding the process and requirement of halal slaughterhouse certification implemented in halal certification bodies archival comparison research strategy by using the secondary data. It usedt he comparison of halal slaughterhouse certification process and requirement were conducted between two halal certification bodies, those were Lembaga Pengkajian Pangan, Obat-obatan, dan Kosmetika Majelis Ulama Indonesia (LPPOM MUI - The Assessment Institute for Foods, Drugs and Cosmetics Majelis Ulama Indonesia) and Jabatan Kemajuan Islam Malaysia (JAKIM - Department of Islamic Development Malaysia). From the comparative analysis, the result shows that certification processes of LPPOM MUI and JAKIM are similar with slight differences. There are four main activities during the certification process in both halal certification bodies, namely application process, payment process, audit process, and certificate issuance/decision process. The criteria set by both halal certification bodies, in general, are similar. Those are classified into eight categories, although there are slight differences. The eight categories are halal control/assurance system, human resource, permitted animal, production facilities, storage and transportation, packaging and labeling, slaughtering process, and stunning.
Analyst Coverage and Corporate Tax Aggressiveness in Indonesia Stock Exchange Wiwiek Prihandini
Binus Business Review Vol. 11 No. 1 (2020): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v11i1.5996

Abstract

This research aimed to examine the effects of analyst coverage on corporate tax aggressiveness in emerging markets that stock prices did not reflect available information in the capital market. The samples were 537 companies listed on the Indonesia Stock Exchange from 2015-2016. The samples were taken based on the criterion set by the researcher. The data were obtained from financial statements and fact books published by the Indonesia Stock Exchange. Abnormal Book-Tax Differences (ABTD) was used as a proxy of tax aggressiveness. Analyst coverage was measured by average income predicted from the year (t-1). The equation model showed the effects of analyst coverage on tax aggressiveness using the logistic regression. The findings show that, in a weak form of market, analyst coverage has a positive effect on tax aggressiveness. It means analyst coverage encourages management to carry out tax aggressiveness. The impact is that after-tax income becomes higher, it also results in higher earnings per share, but the tax burden paid to the government is decreased.
Intellectual Capital, Profitability, and Good Corporate Governance Effects on Company Value Anugerah Ercy Ekaputra; Lukluk Fuadah; Sa'adah Yuliana
Binus Business Review Vol. 11 No. 1 (2020): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v11i1.6005

Abstract

The research aimed to analyze the influence of Intellectual Capital (IC), profitability, and Good Corporate Governance (GCG) on company value indexed in LQ45 in 2014-2015. IC was measured using Value Added Intellectual Coefficient (VAICTM). Meanwhile, Return on Asset (ROA) and Return on Equity (ROE) measured profitability, and institutional ownership and managerial ownership were measured for GCG. The sample was all companies registered in LQ45 from 2014 to 2018. The researchers used multiple regression analysis method. Based on the test results of the coefficient of determination (R2), it obtains a value of 0,785. It means IC, profitability, and GCG can explain the company value at 78,5%, while other 21,5% are from other variables. The results show that IC, ROA, institutional ownership, and managerial ownership have no significant effect on company value. The results also show that only ROE has a significant impact on company value.
Finding Customer Perception of Peer-to-Peer (P2P) Lending Financial Technology in Pohon Dana Joshua Tandiono; Brata Wibawa Djojo; Sevenpri Candra; Pantri Heriyati
Binus Business Review Vol. 11 No. 1 (2020): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v11i1.6014

Abstract

The research aimed to discover some factors influencing customer perception toward Peer-to-Peer (P2P) lending Financial Technology (FinTech). It was an empirical study in which the survey was conducted using an online questionnaire from June to August 2019. The research sample was collected from 56 respondents of Pohon Dana customers by simple random sampling. The data collected were analyzed with Partial Least Square Path Modelling by presenting several factors influencing customer perception. The analysis tool was SmartPLS ver 3.2.8. The research finds out that benefits and security have a positive and significant relationship to customer perception. Meanwhile, ease of use, self-efficacy, and trust have a negative and insignificant relationship to customer perception.
The Effect of Environmental Management Accounting on Corporate Sustainability Yobi Nagoya Pratiwi; Inten Meutia; Syamsurijal Syamsurijal
Binus Business Review Vol. 11 No. 1 (2020): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v11i1.6028

Abstract

This research aimed to examine the effect of Environmental Management Accounting (EMA) on corporate sustainability in mining, agriculture, construction and construction materials, energy, textile and apparel companies in Indonesia from 2014-2018. This research had 87 observations from 20 in Indonesia from 2014-2018. EMA was measured by eco-efficiency energy. Meanwhile, corporate sustainability was measured by environmental and social factors. The researchers used content analysis to measure entity sustainability. The data were qualitative and quantitative in the form of annual reports and company sustainability reports based on the G4 of Global Reporting Initiative (GRI). The results show that there is a positive influence between EMA on corporate sustainability. The high value of the eco-efficiency of the companies indicates the low usage of energy. The low use of energy certainly has a positive impact on environmental and social aspects as well as being a determining factor for corporate sustainability.
Monetary and Fiscal Policies Interactions on Stock Returns in Nigeria Onanuga Idowu; Ilo Bamidele; Lucas Elumah
Binus Business Review Vol. 11 No. 1 (2020): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v11i1.6082

Abstract

This research examined the effects of monetary and fiscal policies on stock returns in Nigeria. The researchers utilized ex-post facto research design using the time series data of the annual market values of All Share Index (ASI) of the Nigerian Stock Exchange (NSE). It was yearly data on the various monetary policy and fiscal policy variables obtained from the Central Bank of Nigeria Statistical Bulletins covering from 1985 to 2017. The result of the cointegration test reveals a long-run relationship between monetary variables and stock returns. Meanwhile, the overall result shows that monetary policy has a significant effect on stock return. However, there is no long-run relationship between fiscal policy variables and stock returns. Meanwhile, the result of the Unrestricted Vector Autoregression model shows that fiscal policy has a significant effect on stock prices in Nigeria. On the other hand, a long-run relationship exists between monetary policy, fiscal policy, and stock returns. It has a significant effect on stock returns in Nigeria. This implies that monetary and fiscal policies have a significant effect on stock returns in Nigeria. It is recommended that there is a need for the federal government to harmonize fiscal and monetary policies in the same direction and to equally design policies that promote a free market for the growth of the Nigerian economy.

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