This research aims to examine the mediating effect of competitive advantage in the relationship between intellectual capital and financial performance of the banking sector in five ASEAN countries. Furthermore, this research analyzes the differentiation level of intellectual capital using its components namely human capital, structural capital, and relational capital measured by Extended VAIC Plus (E-VAIC+). This research using partial least square method to test the mediation effect and ANOVA to test the differentiation level of intellectual capital on the banking sector in five ASEAN countries. The results show intellectual capital has a positive effect to financial performance and competitive advantage, competitive advantage has a positive effect to financial performance, and there is a different level of intellectual capital in Indonesia, Laos, Vietnam, Philippines, and Thailand. These findings support the resource-based theory which asserts that a unique set of resources that are owned and controlled can make the company have superior sustainable performance. These resources can be derived from the intellectual capital component that is exploited in such a way as a competitive advantage.
This study analizes about the influence of macroeconomics and microeconomics variables towards stock of beta. The macroeconomics variables tested are inflation, interest rate, middle rate, gross domestic product, and money supply, while the microeconomics are asset growth, current ratio, debt to equity ratio, return on equity, and dividend payout ratio. The results are that out of 10 macroeconomics and microeconomics variables tested, only 8 passed the classical assumption test. Simultaneously (F test), 8 variables that passed affects stock of beta simultaneously. Partially (t test), only interest rate and current ratio has a positive significant effect.
This research aims to obtain empirical evidence regarding the influence of accrual earnings management and real earnings management through cash flow operating activities towards market performance. The sample is 52 manufacturing's firm listed on the Indonesia Stock Exchange in the period 2012-2016. This study using instrumental variable (IV) models (Kang and Sivaramakrishnan, 1995) to measure accrual earnings management, and using the Roychowdhury's model (2006), to measure real earnings management through cash flow operating activities. Market performance is measured by the cumulative abnormal return (CAR) with market adjusted models. Then, descriptive statistics, one sample t-test, and multiple regression test to test the hypothesis. The results of this research show that there is no negative influence of accrual earnings management with market performance, and there is no positive influence of real earnings management through cash flow operating activities with market performance. Earnings management through accrual and do not affect market performance, because in the longterm period investor have many relevance information apart from financial statements to decide on investment. The suggestions for further research is to explore more about real earning management techniques and consider other factors that might be able to influence market performance on earnings management.
This study aims to test the process of performance evaluation particularly the formality and participation may effect the procedural fairness. Research conducted in universities as educational institutions that prioritizes quality of education involving all work units. Survey method was apllied by distributing questionnaires to 70 educational staff. 55 questionnaires were returned and 47 questionnaires were qualified to be analyzed in this study. Regression analysis was applied withing the research to conduct hypothesis testing. The results exposes formalities of performance evaluation effects the perception of procedural fairness, yet participation does not effect the perception of procedural fairness. It may happen since respondents prefer to understand the right instrument in assessing performance in performance evaluation is more important than participation in evaluation. Being aware of the results from the research, the process of performance evaluation requires formalized practical implication in order to obtain fairness evaluation process for everyone in the organization.
ABSTRAK Peningkatan kualitas dari sala lauak yang bisa dilakukan adalah dengan cara memvariasikan rasa, salah satunya menggunakan udang rebon. Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan udang rebon sebanyak 0 g r , 40 gr, 60 gr, 80 gr dan 100 gr terhadap kualitas bentuk, warna, aroma, tekstur dan rasa pada sala udang rebon yang dihasilkan. Penelitian ini termasuk ke dalam jenis eksperimen murni (true eksperimen) dengan metode Rancangan Acak Lengkap. Penelitian ini dilakukan di workshop Tata Boga Jurusan IKK FPP UNP. Variabel dalam penelitian terbagi dua yaitu, variabel X (penggunaan udang rebon) dan variabel Y (kualitas sala udang rebon). Data yang digunakan adalah data primer yang di dapat langsung dari 30 orang panelis dengan cara mengisi angket. Data yang sudah diperoleh kemudian ditabulasikan dalam bentuk tabel dan dilakukan Analisa Varian (ANAVA), jika berbeda nyata dilanjutkan dengan Uji Duncan. Hasil penelitian menunjukkan bahwa terdapat perbedaan pengaruh terhadap penggunaan udang rebon dengan kualitas warna, aroma, rasa gurih dan rasa udang rebon. Sedangkan untuk kualitas bentuk bulat, bentuk seragam dan tekstur tidak terdapat perbedaan pengaruh yang signifikan karena Fh < Ft. Hasil analisis data diperoleh skor pencapain tertinggi secara keseluruhan yaitu kualitas bentuk (bulat) 4,29 (X0), kualitas bentuk (seragam) 4,08 (X1), kualitas warna (kuning kecoklatan) 4,00 (X4), kualitas aroma (udang rebon) 4,20 (X4), kualitas tekstur (berongga) 4,11 (X0), kualitas rasa (gurih) 4,20 (X4) dan kualitas rasa (udang rebon) 4,67 (X4). Sala udang rebon memiliki kadar karbohidrat 37,25%, kadar protein 3,42%; kadar lemak 12,74%; kadar air 43,66%; dan kadar abu 2,92%. Kata kunci-Sala, Udang Rebon, Kualitas. PENDAHULUAN Sumatera barat merupakan daerah pariwisata yang kaya akan keanekaragaman makanan tradisional. Kekayan yang dimiliki ini merupakan aset budaya yang patut dijaga kelangsungan dan kelestariannya. Setiap daerah memiliki makanan tradisional yang berbeda-beda disetiap daerahnya tergantung lingkungan dan kebiasaan sehari-hari masyarakat setempat. Makanan tradisional adalah makanan yang telah membudaya di kalangan masyarakatyang memiliki cita rasa yang khas, salah satu daerahnya yaitu Pariaman. Pariaman merupakan daerah yang terletak di pinggiran pantai, memiliki hasil laut yang banyak mengandung sumber protein seperti ikan laut, cumi-cumi, kepiting, udang dan jenis seafood lainnya. Makanan yang menjadi cirri khas dari daerah Pariaman salah satunya adalah sala lauk. Menurut Kamsiana dan Inda (2011:1). "Sala lauk merupakan makanan khas Pariaman Sumatera Barat yang terbuat dari bahan baku tepung beras, ikan, cabe, dan bumbu lainnya dengan cara diadon sampai kalis, dimasak dengan api kecil sampai berwarna kuning keemasan, Adonan dibentuk menjadi bulat-bulat kecil dan kemudian digoreng". Sala lauk biasanya dihidangkan sebagai lauk-pauk, kudapan, serta sebagai makanan pelengkap yang banyak diminati oleh masyrakat. Sala lauk banyak ditemukan pada saat berpariwisata ke kota Pariaman, dan dijadikan s...
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