This research aims to determine the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non Peforming Loan (NPL), dan Operational Effeciency Ratio (OER) of commercial banks listed on the Indonesia Stock Exchange 2017-2019. Population in this research while sample was defined bu purposive sampling method and 28 Banks as sample. Type of data that we used was secondary data (panel data) from www.idx.com and company's website. Data collection method used documentation method and multiple regression analysist method. The result are Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) have no effect on ROA.
This study is motivated by the students' low learning outcomes in accounting subject. This is allegedly caused by the less conducive school environment and family environment and the relatively low learning motivation. This study is a descriptive associative research with the population of 75 accounting students of 12th grade in state vocational high school (Sekolah Menengah Kejuruan Negeri-SMKN) Bismen, Tanah Datar. The sample was selected by using random sampling technique with a total sample of 64 students. The data were collected using a survey questionnaire. The data were analyzed using path analysis. The results showed that 1) there is a significant influence of school environment on students' learning motivation, 2) there is a significant influence between family environment on students' learning motivation, 3) there is a significant influence between the school environment on students' learning outcomes, 4) there is a significant influence of family environment on learning performance of XII AK students of SMK Bismen Tanah Datar, 5) there is a significant influence between learning motivation on learning performance of XII AK students in SMK Bismen, Tanah Datar.
This paper aims to examine the positive relationship between the audit committee (AC) and the reporting quality proxied by the reporting timeliness in the Indonesian context. The AC effectiveness is measured by the committee size, number of its expertise or competence, and its meeting frequency. This study employs 240 observations from 48 manufacturing companies from 2014 to 2019 in the Indonesian Stock Exchange (IDX) as samples. A logit regression analysis is used to test the hypotheses in this study. The findings reveal that the AC size and financial expertise are not significantly associated with the audit report timeliness, whereas the meeting frequency has a significant effect on it. The results indicate that the AC effectiveness depends on the occurrence of communication between members. The more frequent the AC meets, the more effective their communication will be. This study findings also suggest that the number of the AC meetings is crucial in ensuring its oversight roles in companies, leading to timely submission of audited financial statements. The findings provide significant contributions to the existing literature on corporate governance (CG), especially the AC effectiveness in emerging economies. This study fills research gaps on the AC effectiveness and
Learning outcomes is students' academic achievement after the completion of learning process. A preliminary survey and prior research show that a large number of students failed to pass basic accounting subject because they do not achieve the minimum learning outcomes required by the schools. This research aims to empirically examine the influence of teachers' role and motivation on students' learning outcomes. This study is expected to facilitate students' success in basic accounting subject through the role of teachers in learning, especially as the appraiser. The role of teachers is expected to improve students' motivation in learning. This study selected sample using proportional random sampling which resulted with 131 students class X at business management vocational high school (Sekolah Menengah Kejuruan-SMK) in city of Solok and Solok regency. The data were collected using a survey questionnaire. The data then were analyzed using path analysis with IBM Amos 21 program. The results show that the teachers' role in learning has a significant and positive influence on learning motivation. The role of teachers in learning has a positive and significant impact on learning outcomes. Moreover, students' learning motivation also has a positive and significant influence on learning outcomes.
This study aims to empirically examines the influence of retaliation on whistleblowing intentions, the influence of gender on whistleblowing intention, and the influence of retaliation and gender interaction on whistleblowing intention. This study used a quasi-experimentation design. The data of this study were collected by a survey questionnaires administered on 122 accounting students from a university in Padang, the capital of West Sumatra. The data were analyzed using ANOVA. The results of this study show that retaliation, and gender as well as the interaction of retaliation and gender influences individual’s whistle-blowing intention. The results have implications on the emphasis of promoting whistle-blowing among employees in public sector organizations. Keywords: retaliation, gender, and whistleblowing
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