Abusive supervision has many adverse effects on subordinates' attitudes and behavior. Evidence showed that abusive supervision could reduce subordinates' commitment to the organization, which leads to workplace deviant behavior. The higher the abusive supervision is, the higher the cheating behavior frequency by subordinates. On the other hand, the achievable of the budget become a mandatory thing for the employee because employee performance is reviewed by the success of meet or exceed the set budget targets. To make budgeting easier to achieve, the employee usually creates budgetary slack. So, Abusive supervision can directly increase the occurrence of budgetary slack. However, our research tries to reduce budgetary slack caused by abusive supervision by considering the locus of control owned by an individual. An individual with a higher locus of control can control himself from harming the company, like budgetary slack. Using experimental research on 51 accounting master students, we found that locus of control significantly impacts generating budgetary slack. Furthermore, our research found that the propensity to create budgetary slack is also influenced by the interaction of abusive supervision and locus of control. We hope this result can be a consideration in the budgeting process for company stakeholders in the future.
The purpose of this study is to determine the factors that influence the distribution of dividends in Indonesia. The objects of this research are 51 manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The method used is balanced panel data with random effects model. The results of this study are return on equity, cash flow, growth, and market to book value have a significant effect on the dividend payout ratio. While the variables of tax, current ratio, and institutional holding have no effect on the dividend payout ratio. The combination of financial ratios, cash flow, taxes, and institutional holding gives a new combination to this research. The contribution of this research is showed the fact that cash flow has a bigger role than profitability, while the sales will increase growth and stock prices will also increase thereby increasing dividend payments.
Kinerja keuangan pada perusahaan semen di Bursa Efek Indonesia ialah menganalisisa laporan keuangan perusahaan. Guna menelaah keadaan keuangan perusahaan caka patau tidak, dan mampu di diketahui memakai analisis rasio. Maksud penelitian ini adalah guna mengetahui kinerja keuangan pada Wijaya Karya Beton, Waskita Beton Precast dan Semen Baturaja. Rasio likuiditas Waskita Beton Precast dan Semen Baturaja perusahaan mengalami kenaikan menjadikan keadaan perusahaan dikategorikan dalam keadaan cakap, berbanding terbalik dengan Wijaya Karya Beton yang mengalami penurunan menjadikan tidak dalam keadaan cakap. Rasio aktivitas menampakan tingkatan di setiap tahunnya menjadikan keadaan perusahaan Waskita Beton Precast dan Semen Baturaja dikatakan dalam keadaan cakap, tapi Wijaya Karya Beton yang mengalami penurunan menjadikan tidak dalam keadaan cakap. Rasio solvabilitas menampakan bahwa modal perusahaan Waskita Beton Precast sedikit menanggung utang atas kreditor, menjadikan keadaan perusahaan dikatakan dalam keadaan tidak cakap, Berbeda dengan Wijaya Karya Beton dan Semen Baturaja berada dalam posisi yang cakap. Rasio profitabilitas menampakan peningkatan dari tahun ke tahun dapat diucapkan perusahaan Karya Beton, Waskita Beton Precast dan Semen Baturaja berada pada posisi yang cakap meskipun Waskita Beton Precast mengalami sedikit penurunan.
Islamic bank is a bank that collects funds from the public by using system profit sharing for every profit it gets and in carrying out its activities in accordance with Islamic law. Remembering that in Indonesia most of the population is Muslim, therefore they need a bank that works in accordance with Islamic law. Considering the number of percentages of Islamic banks in Indonesia are still small and cannot yet dominate the market share, therefore this research is expected to find out whether the merging of 3 Islamic banks (BRIS, BSM and BNIS) able to control market share or not. To see the synergy resulting from this merger is used methods Discounted Cash Flow - Free Cash Flow to Equity and Relative Valuation - Price to Book Ratio. The data used are the financial statements of each bank from 2014 to 2019 which are available on the Indonesia Stock Exchange (IDX) or the websites of each bank.
The mining sector is a manufacturing company sector whose activities consist of extracting, processing and exploiting and selling coal, minerals, metals and natural gas. This research was conducted with the aim to determine whether ROA is affected by cash turnover, accounts receivable turnover and inventory turnover using documentation as a data collection and a method of multiple linear regression analysis through SPSS data processing. The population used is the mining and quarrying sector companies listed on Indonesia Stock Exchange (IDX) from 2017-2019 totaling 43 companies. The purposive sampling method was used in determining the sample which resulted in 33 samples. The research shows that cash turnover, accounts receivable turnover and inventory turnover have no effect on ROA because this is due to a decrease in the amount of production, cash flow constraints due to low turnover of accounts receivable and low sales so that inventory turnover is slow and inventory costs are higher.
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