This study aims to investigate the effect of net income volatility, other comprehensive income volatility, and comprehensive income volatility on idiosyncratic volatility. Also, this study includes derivative transactions as moderation variable in testing the equation model. The hypothesis test employed multiple linear regression. The sample in this study is all non-financial companies listed on the Indonesia Stock Exchange from 2012 to 2017. Data used in this study are panel data sourced from www.idx.co.id and www.finance.yahoo.com. The sample selection in this study used a purposive sampling method with a total sample of 246 observations. The results of this study indicate that comprehensive income volatility, net income volatility, and other comprehensive income volatility are not associated with idiosyncratic volatility. Based on the test results suggest that the interaction between derivative transactions and comprehensive income volatility, net income volatility, as well as other comprehensive income volatility, have a positive effect on idiosyncratic volatility.
The purpose of this study is to examine the effectiveness of geography student worksheet in developing high school students' learning experiences. The student worksheet was planned to gain opportunity to develop creative and geography skills. The effectiveness is assessed from the contribution of the worksheets in improving the skills of geography, geography learning outcomes, and students' responses in learning geography worksheet. The students' geography skills are considered good, learning outcomes also increased. Worksheet is able to increase the knowledge of learners. The response of student is very good towards geography worksheet, learning becomes active, interesting and not boring.
The purpose of this study is to examine the influence of leverage, profitability, and the quality of sustainability disclosures on firm value with revenues growth as moderating variable.
The more liquid the capital market, the more attractive it will be for investors to place their money in the capital market. Therefore, the purpose of this study is to investigate the factors that influence stock liquidity of manufacturing sector companies listed on the stock exchange in Indonesia. The independent variables used in this study are forward-looking information disclosure, institutional ownership, foreign ownership, and board activity with information asymmetry as an intervening variable and stock liquidity as the dependent variable. The population of this study is manufacturing sector companies listed on the Indonesian stock exchange (IDX). Samples are selected based on the random sampling method, and the number of samples is calculated based on the Slovin formula. The sample was 59 manufacturers, and data was annual reports (for 2 years) and stock transactions from 2016 to 2017. The results of the study showed that forward-looking information disclosure had a significant effect on information asymmetry. Information asymmetry and foreign ownership have a significant impact on stock liquidity, whereas information asymmetry mediates the relationship between forward-looking disclosures and stock liquidity. Furthermore, the accuracy of information about the certainty of business activity both now and in the future can instill confidence in stakeholders in interacting and cooperating.
This study examined the effect of information technology governance, internal control, and organizational culture of early prevention of potential fraud based on the perception of bank employees. The population was all the Indonesia Stock Exchange listed banks. The sampling method used a combination method, namely random sampling for bank selection and convenience sampling of survey respondents. The number of sample banks that responded was 14 banks, and the number of respondents was 72 people. We measured the variables with a Likert scale and used partial least square (PLS) for the data analysis. The results proved that internal control and organizational culture had a significant positive effect on early warning for fraud. Information technology governance had a positive, but not significant impact on early warning for fraud. Therefore, the banking industry, which has highly regulated business activities has implemented adequate internal control and organizational culture as an effective early warning for fraud. Despite the application of IT in the banking industry in Indonesia it has not been massive, so the influence of IT governance on early warning of fraud was not significant. Contribution/ Originality:This research provided empirical evidence about how information technology governance, internal control, and organizational culture can be useful tools in early warning of fraud in banking companies in Indonesia and can be beneficial for banking companies in other countries. BACKGROUNDThe national financial industry, especially banking, is currently overshadowed by acts of crime that manipulate information intending to earn profits (fraud) committed by internal and external parties. According to the FICO-Fair Isaac Corporation (2019) there are several issues surrounding fraud in the Asia Pacific (APAC) banks that include: 74 percent of Asia Pacific (APAC) banks surveyed believe that cases of fraud in their state will increase moderately or significantly in the future. More than 50 percent of APAC banks' continue to block cards on the first fraud alert. Only 6 percent will keep the card open while trying to confirm fraud with the customer. Overall fraud losses remain the leading indicator for 80 percent of fraud departments at APAC banks.
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