This research is aimed to examine andfind out empirical evidence o f the influence o f cash flow volatility, magnitude o f accrual, sales volatility, leverage, and operating cycle on earnings persistence. Samples used in this research are manufacturing companies listed in Indonesia Stock Exchange (BEI) during period 2001-2006. Total samples are 141 companies. The data are collected using purposive sampling method. The analysis o f this research employs multiple regression. Results show that cash flow volatility, magnitude o f accrual, sales volatility, leverage have significant effect on earnings persistence, but operating cycle do not have significant effect on earnings persistence.
This research was aimed to examine and to obtain empirical evidence on audit structure, role conflict, and unclarity role toward auditor performance. This research was done in East Java. Retrieval o f sample was done by using proportionate stratified random sampling based on two strata (partner and audit staff). Data collecting was carried out with questionnaire submitted directly and by airmail. Number o f questionnaires distributed was 120 copies, but only 49 questionnaires returned (40,83%). Results show that audit structure and role conflict have significant effect on auditor performance, but unclarity role does not have significant effect on auditor performance.
The research aimed to discuss the determining factors and the economic consequences o f financial reporting quality in LATAR BELAKANGPengertian kuali tas pelaporan keuangan hingga saat ini masih beragam, namun pada prinsipnya pengertian kualitas pelaporan keuangan dapat dipandang
The aim of this study is to examine the mediating role of innovation on the relationship of organizational learning to company performance. This type of research is quantitative research that uses an explanatory approach. The data used in this study are primary data in the form of a questionnaire distributed to managers of the company's business units in the industrial area of PT. Surabaya Industrial Estate Rungkut. The sample in this study was 205, which was determined using purposive sampling technique. Data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Square approach. The results of the study indicate that innovation can mediate the influence of organizational learning on company performance. This study provides important empirical evidence to support the role of innovation as an intervening variable to improve the effect of organization learning on company profile.
Kemitraan pola dagang umum ialah pelaksanaan kemitraan yang dilakukan dalam bentuk kerjasama pemasaran, penyediaan lokasi usaha, atau penerimaan pasokan dari usaha mikro, kecil, dan/atau menengah oleh usaha besar yang dilakukan secara terbuka. Tujuan penelitian ini yaitu mengevaluasi akses peternak ayam pedaging sistem kemitraan pola dagang umum dan menemukan model pengembangannya. Penelitian dilakukan pada bulan Januari-Juni 2018 di Kabupaten Malang, Jawa Timur. Responden adalah semua peternak ayam pedaging sistem kemitraan pola dagang umum dengan jumlah 126 orang yang ditentukan secara purposive sampling. Data dianalisis menggunakan metode Structural Equation Model (SEM) dengan aplikasi SmartPLS 2.0. Hasil penelitian didapatkan evaluasi bahwa peternak ayam pedaging sistem kemitraan pola dagang umum mempunyai akses terhadap sumber daya finansial, teknologi, fisik, ekonomi, lingkungan, dan sosial. Sumber daya tersebut bersama dengan SDM peternak berpengaruh terhadap pengembangan usaha ternak sebesar 51,6%. Kesimpulan penelitian yaitu pengembangan usaha ternak ayam pedaging sistem kemitraan pola dagang umum harus memperhatikan akses peternak terhadap sumber daya fisik, sumber daya ekonomi, dan sumber daya sosial.
Sistem kemitraan bagi hasil adalah sistem kerjasama yang dilakukan oleh dua orang atau lebih (antar-peternak) atau peternak sebagai pelaksana yang menjalankan usaha budi daya yang dibiayai atau dimiliki oleh perusahaan peternakan dan/atau perusahaan di bidang lain. Tujuan penelitian yaitu melakukan pemetaan sumber daya yang dapat diakses peternak dan model pengembangan usaha ternak ayam pedaging sistem kemitraan bagi hasil. Penelitian dilakukan pada bulan Januari-Juni 2018. Sebanyak 44 peternak ayam pedaging sistem bagi hasil di Kabupaten Malang, Jawa Timur. Analisis data menggunakan teknik SEM (Structural Equation Model) dengan SmartPLS 2.0. Hasil penelitian menunjukkan bahwa akses peternak terhadap sumber daya dan SDM peternak berpengaruh terhadap pengembangan usaha ternak ayam pedaging sistem bagi hasil sebesar 68,3%. Kesimpulan penelitian ini yaitu sumber daya yang dapat diakses peternak ayam pedaging sistem kemitraan bagi hasil adalah sumber daya finansial, teknologi, fisik, ekonomi, lingkungan, dan sosial. Peranan sumber daya tersebut penting untuk pengembangan usaha ternak.
This study aims to examine and analyse the effect of Managerial Ability, Tone of Earnings Announcements, and Market Reactions. Using Return on Asset and Firm Size as control variables. In this study population taken is manufacturing companies that are listed on the Indonesia Stock Exchange during the year 2015-2016. Based on the population criteria set, the sampling method is purposive sampling. The sa
Independent farmers principally provide all production inputs from their own capital and can liberally conveytheir products on the market. From the problems found in the real life, thus the purposes of this study are: 1) to assess the resources that can be accessed by independent broiler breeders, 2) to find the strength of independent broiler breeders’ resources that support business development.A total of 144 independent pattern broiler breeders are still running their livestock businesses in Malang Regency. Data were analyzed using SEM (Structural Equation Model) with SmartPLS 2.0 application. The results showed that: 1) independent broiler breeders have access to financial resources, technological resources, physical resources, economic resources, environmental resources, and social resources; and 2) financial, technological, physical, economic, environmental and social resources affect farmer human resources by 82.7%, while financial, technological, physical, economic, environmental, social, and HR resources have an influence on the development of chicken farming broiler at 16.3%. Economic resources have a direct and significant negative effect on the development of independent pattern broiler farming.
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