Corporate governance and company Attributes on the financial reporting timeless: Evidence from listed companies in Bursa Efek Indonesia

Timeliness and corporate governance are considered a critical and important factors which affect the usefulness of information made available to external users. The purpose of this study is to examine the effect of corporate governance (Board of Director and Audit Committee size) and company attributes (Company Size and Company Sector) that affect financial reporting timeliness of the listed companies on the Bursa Efek Indonesia (BEI) in the Republik Indonesia. The study applied the agency theory and formulated four hypotheses that guided the analysis. The study sample comprised of 175 listed companies on the BEI. To achieve the study's objectives, the collected data were analysed by using SPSS version 19. This study finds a positive relationship but not significant between company size and financial reporting timeliness, but a negative relationship between board of directors size, audit committee size and company sector with financial reporting timeliness. However, the size of board of directors is not significant. The study also recommends the steps to improve financial reporting timeliness in Bursa Efek Indonesi

Corporate governance and corporate social responsibility disclosure in Indonesia: The moderating effect of foreign ownership

The trend of research on corporate social responsibility disclosure (CSRD) shows a growing concern on the information content and its trustworthiness, creating apprehension about the whole practice in corporate social reporting. The objective of this study is to examine the extent of CSRD in Indonesian public listed companies (PLC), the relationship of CSRD with corporate governance attributes, and the moderating effect of foreign ownership on the relationship between corporate governance attributes and CSRD using the legitimacy theory, agency theory, and stakeholder theory. The measurement for CSRD is based on quantity (number of pages) and quality (index). Further, the measurement of CSRD quality (index) is based on 25 items according to the practices in Indonesia. Data collection was based on the environment and social items disclosed in annual reports and the sample of the study consists of 353 companies listed in the Indonesia stock exchange (IDX) in the year 2017. Descriptive analysis and a hierarchical multiple regression model are applied to analyse the data. No evidence has been found to suggest the role of corporate governance on CSR disclosure. However, results from the hierarchical regression analysis showed that foreign ownership moderates the relationship between the women on the board director and CSRD quality. The results of this study may provide some insight into how foreign ownership could play their role to ensure better corporate social disclosure. Companies should create more opportunities for foreigners to invest in their companies, in line with the current government’s expectations to increase the percentage of foreign ownership in Indonesian companies. Immediate action could also be taken by the government to revise the existing code of corporate governance, by considering higher percentage of women on the board of directors

Poster Seleksi Staff dan Placement Test Trader

Berlaku selama hidup Pencipta dan terus berlangsung selama 70 (tujuh puluh) tahun setelah Pencipta meninggal dunia, terhitung mulai tanggal 1 Januari tahun berikutnya

Exploring the link between income inequality, poverty reduction and economic growth: An ASEAN perspective

The main objective of the current study is to investigate the role of economic growth and income inequality in poverty reduction. In the emerging economies, there are more significant challenges of income inequalities as compared with the vibrant economies. For dealing with the issues of poverty in a successful way, there is a need to tackle the income inequalities. It has been proposed that policies working at redistribution of income should be implemented by the governments to support low-income families. Increase of income inequality is linked with economic growth. For development of economy, high-income inequality is essential as it decreases the advantages of economic growth for poor people. The increasing inequality of income and extensive poverty are major issues in the process of development. The key objective for most of the policies on economic growth is to reduce these issues. The previous research studies have used the traditional measures for income poverty, including index of the poverty gap and a headcount ration. However, the measures of human poverty that have become crucial estimators of social development and living conditions have been used in this research. The study has employed the dynamic panel data approach and used the data of 13 years from the period starting from 2004 to 2017. It has been suggested by the empirical analysis, that poverty levels reduce through economic growth in the emerging world. The levels of income poverty and poverty have a downward trend. It is implied by the results of research that the incomes of the poor should not be the only focus on countries to reduce poverty. Instead, there is a need to improve the provision of necessary facilities and an improvement in life expectancy rates to eliminate the poverty levels

Pemetaan Karakteristik dan Penguatan Motivasi Staf Darularafah Guna Meningkatkan Kepercayaan Diri dalam Pengambilan Keputusan

Berlaku selama 50 (lima puluh) tahun sejak Ciptaan tersebut pertama kali dilakukan Pengumuman

Exploring the Association Among Just in Time, Total Quality and Supply Chain Management Influence on Firm Performance: Evidence from Indonesia

Abstract- Various methods are under current debate among academia to strengthen the efficiency of the operations. In general, three of them have gained significant recognition in the literature i.e. just in time, supply chain management and quality control. This research investigates the associations among supply chain management (SCM), just in time and quality management and also their impact on organizational performance. Findings suggest that at all strategic and functional levels, there are associations among just in time (JIT), TQM, and supply chain management and are perceived as a significant role in the operational course of actions of the firms. Statistics also demonstrate that dedication to quality and supply chain management dimensions have the highest impact on performance

Moderating Effect of Supply Chain Dynamic Capabilities on the Relationship of Sustainable Supply Chain Management Practices and Organizational Sustainable Performance: A Study on the Restaurant Industry in Indonesia

The sustainable supply chain management (SSCM) is a fairly new topic that has become a superior attention for the researchers recently. The current study is investigated empirically moderating effect of Supply chain dynamic capabilities (SCDC) on the relationship of SSCM practices and organizational sustainable performance (OSP) indicators namely; “economic performance, environmental performance, social performance” in the restaurant industry of Indonesia. For this purpose, data was collected from the 210 supply chain managers by using the simple random sampling technique which yield a 78% response rate. For data analysis Smart PLS 3 software and PLS Structural Equation Modeling (SEM) approach was employed. The SEM analysis has shown, SSCM practices has a significant association with the OSP indicators. Moreover, the findings of the current study also shown that SCDC is significantly moderates on the relationship of SSCM practices and OSP in the restaurant industry of Indonesia. This shows that SCDC is considered to be an important contribution of the study. The current research also contributes a body of knowledge in the way of theoretical and practical implications. The study limitations and future directions are also discussed at last of the study

Role of Education Management to Expediate Supply Chain Management: A case of Indonesian Higher Educational Institutions

Objective of this study is to examine the role of universities in supply chain management (SCM) in Indonesia. Among the Indonesian universities, the supply chain education is included, however, academic scholars did not pay the intention to examine the effect on SCM. Therefore, this study considered to examine the relationship between higher education institutions and SCM. Various key university related factors were considered, namely; university education system, supply chain education at university level and the role of university management. Data were collected from university teachers in Indonesia. Four hundred (400) survey questionnaires were used to collect the data. Collected data were analysed through structural equation modeling (SEM) technique. In response to the objective of the study, it is revealed that universities have significant role in SCM. Supportive education system of universities shows positive effect in SCM with mediating role of supply chain education. Additionally, university management as moderating variable strengthen the relationship between supply chain education and SCM

Role of Education Management to Expediate Supply Chain Management: A case of Indonesian Higher Educational Institutions

Objective of this study is to examine the role of universities in supply chain management (SCM) in Indonesia. Among the Indonesian universities, the supply chain education is included, however, academic scholars did not pay the intention to examine the effect on SCM. Therefore, this study considered to examine the relationship between higher education institutions and SCM. Various key university related factors were considered, namely; university education system, supply chain education at university level and the role of university management. Data were collected from university teachers in Indonesia. Four hundred (400) survey questionnaires were used to collect the data. Collected data were analysed through structural equation modeling (SEM) technique. In response to the objective of the study, it is revealed that universities have significant role in SCM. Supportive education system of universities shows positive effect in SCM with mediating role of supply chain education. Additionally, university management as moderating variable strengthen the relationship between supply chain education and SCM

Supply Chain Operational Capability and Supply Chain Operational Performance: Does the Supply Chain Management and Supply Chain Integration Matters?

The aim of the study is to recognize the pattern of the interactive association between SC operational capability and corporate competitive capability for improving performance. Moreover, the study is based on analyzing the influence of SC integration on the interactive relation as a strategic lever. There is a need to consider potential implications of efficient relation between SC operational capability and corporate competitive capability to develop integrated and coherent strategies for the strategic role of SCM. The decisions linked with the sourcing of products, planning capacity, conversion into final products, distribution, communication, demand management, and delivery is regarded as SC operational capability. The study has opted the SEM-PLS for the analysis of the data, which is among the most recent and robust data analysis technique especially for the structural issues in social sciences. The data is collected with the aid of a questionnaire which was developed basing on the prior studies. It has been stressed by previous studies on manufacturing strategy and SCM that the decisions of SCM must be aligned and strategic with the business strategy of the firm. However, consistent results have not revealed by previous literature about the shape of the interactive association between SCM strategy and corporate strategy. There are several implications of this study for theory developers and academicians. The previous frameworks of supply chain practices based on the context of developed countries have been extended by this research by incorporating various dimensions of SCI practices in the context of a developing country. The study has focused on manufacturing firms in Indonesia