Pengaruh Earnings Management dan Tax Avoidance terhadap Nilai Perusahaan dengan Struktur Kepemilikan sebagai Moderating Variable pada Perusahaan Kelompok Lq 45 di Bei Tahun 2013-2016

The purpose of this study was to determine the effect of earnings management and tax avoidance on firm value with ownership structure as a moderating variable. This research was conducted on companies registered in the LQ 45 index for the period 2013-2016 with a purposive sampling technique. Data analysis technique using WarpPLS version 5.0. The results show that earnings management affects the value of the company, whereas tax avoidance does not affect the value of the company. The researcher also found managerial ownership does not moderate the relationship between earnings management and tax avoidance on firm value. Institutional ownership moderates the earnings management on firm value but does not moderate the relationship between tax avoidance on firm value

Reksa Dana Syariah dan Konvensional: sebuah Studi Komparatif (Studi Empiris pada Reksa Dana yang Terdaftar di Bei)

Penelitian ini bertujuan untuk menguji perbedaan kinerja reksa dana syariah danreksa dana konvensional (dilihat dari return dan risiko, Sharpe Indeks dan TreynorIndeks serta dari Jensen Alpha). Populasi penelitian ini adalah reksa dana syariahdan konvensional yang listing di Bursa Efek Indonesia. Sampel penelitian adalahjenis reksa dana pendapatan tetap syariah maupun konvensinal dan reksa danacampuran syariah maupun konvensional selama periode 2006 sampai 2009.Pengujian hipotesis menggunakan uji beda independent sample t-test denganmenggunakan program Statistical Product and Service Solution (SPSS) ver. 17.0sedangkan data yang digunakan adalah Nilai Aktiva Bersih per Unit Penyertaan(NAB/Unit), Jakarta Islamic Index (JII) dan Indeks LQ45 serta data suku bungaSertifikat Bank Indonesia (SBI) dan Sertifikat Wadiah Bank Indonesia (SWBI)bulanan periode 2006-2009.Hasil penelitian menunjukkan bahwa kinerja reksa danasyariah dan konvensional memang berbeda, namun tidak signifikan. Secara bisniskinerja reksa dana syariah tidak kalah menguntungkan dengan reksa danakonvensional, dan secara religius lebih dapat dipertanggungjawabkan, karenasesuai dengan prinsip-prinsip syaria

Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Manajerial dengan Gaya Kepemimpinan, Motivasi dan Job Relevant Information sebagai Variabel Intervening

This study aimed to determine (1) the effect of budgetaryparticipation on managerial performance in the preparation of thebudget, (2) the effect of leadership style on the relationship betweenbudgetary participation and managerial performance, (3) the effect ofmotivation on the relationship between budgetary participation andmanagerial performance, and (4) the effect of job relevantinformation on the relationshipbetween budgetary participation andmanagerial performance. The subjects of this study are all managersin bank Riau Kepri. The data was collected by distributingquestionnaires to 138 respondents, but only 85 respondents who fillout the questionnaires. The analysis tool is using Partial Least Square(PLS) program version 2.0. The result show that budgetaryparticipation has positive and significant effect on managerialperformance. Furthermore, job relevant information has positive andsignificant effect with budgetary participation and the managerialperformance. The data of this study failed to support the mediatingrate of leadership style and motivation on the relationship betweenbudgetary participation and the managerial performance

On the solar abundance of indium

The generally adopted value for the solar abundance of indium is over six times higher than the meteoritic value. We address this discrepancy through numerical synthesis of the 451.13 nm line on which all indium abundance studies are based, both for the quiet-sun and the sunspot umbra spectrum, employing standard atmosphere models and accounting for hyperfine structure and Zeeman splitting in detail. The results, as well as a re-appraisal of indium nucleosynthesis, suggest that the solar indium abundance is close to the meteoritic value, and that some unidentified ion line causes the 451.13 nm feature in the quiet-sun spectrum.Comment: 7 pages, 9 figures, accepted for publication in MNRAS Main Journa

Organizational learning and emotion: constructing collective meaning in support of strategic themes

Missing in the organizational learning literature is an integrative framework that reflects the emotional as well as the cognitive dynamics involved. Here, we take a step in this direction by focusing in depth over time (five years) on a selected organization which manufactures electronic equipment for the office industry. Drawing on personal construct theory, we define organizational learning as the collective re-construal of meaning in the direction of strategically significant themes. We suggest that emotions arise as members reflect on progress or lack of progress in achieving organizational learning. Our evidence suggests that invalidation – where organizational learning fails to correspond with expectations – gives rise to anxiety and frustration, while validation – where organizational learning is aligned with or exceeds expectations – evokes comfort or excitement. Our work aims to capture the key emotions involved as organizational learning proceeds