scholarly journals The Influence of Budgeting System, Organizational Culture, and Firm Size to Performance

2018 ◽  
Vol 3 (2) ◽  
Author(s):  
Mochamad Muslih
Keyword(s):  
Organizational Culture ◽  
Firm Performance ◽  
Firm Size ◽  
Research Method ◽  
Quantitative Research ◽  
Past Research ◽  
Negative Effect ◽  
The Impact ◽  
Positive Effect ◽  
Budgeting Process

<p>There are inconsistencies in past research results regarding the impact of budgets on performance. Some studies concluded that budgeting process had significant effect on performance, but some studies didn’t. The purpose of this study is to determine the influence of budgeting system on performance.<br />This research used quantitative research method. Organizational culture and firm size are added as control variables. The population of this research are companies listed at Bursa Efek Indonesia classified as LQ45. The samples of research are companies classified as LQ45 taken randomly.<br />The results showed the budgeting process has significant effect on firm performance but with different sign. It means that budgeting process gives negative effect to firm performance. Organizational culture and firm size have significant positive effect on firm performance.</p>

scholarly journals Pengaruh Firm Performance, Firm Size, Leverage, Investment Opportunities terhadap Good Corporate Governance

2020 ◽  
Vol 2 (3) ◽  
pp. 621
Author(s):  
Mouren Karnius Chandra ◽  
Yusbardini Yusbardini
Keyword(s):  
Corporate Governance ◽  
Firm Performance ◽  
Firm Size ◽  
Sampling Method ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Investment Opportunities ◽  
Negative Effect ◽  
The Impact ◽  
Positive Effect

This study examines the impact of firm performance, firm size, leverage, and investment opportunities to good corporate governance. The sample in this study are 10 company which listed on the index CGPI report from 2016 until 2018 who selected through purposive sampling method. The result of this study are firm performance has no significant effect on good corporate governance, firm size has a significant positive effect on good corporate governance, leverage has a significant negative effect on good corporate governance, and investment opportunities has no significant effect on good corporate governance.Penelitian ini bertujuan untuk menganalisis pengaruh Firm Performance, Firm Size, Leverage, dan Investment opportunities terhadap Good Corporate Governance. Sampel dari penelitian ini adalah 10 perusahaan yang terdaftar dalam laporan indeks CGPI periode 2016- 2018 yang ditentukan menggunakan metode purposive sampling. Hasil dari penelitian ini adalah firm performance tidak berpengaruh secara signifikan terhadap good corporate governance, firm size memiliki pengaruh positif yang signifikan terhadap good corporate governance, leverage memiliki pengaruh negatif yang signifikan terhadap good corporate governance, dan investment opportunities tidak berpengaruh secara signifikan terhadap good corporate governance.

scholarly journals PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PERATAAN LABA

2018 ◽  
Vol 10 (1) ◽  
pp. 42-48
Author(s):  
Pandu Nugraha ◽  
Vaya Juliana Dillak
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Firm Size ◽  
Research Method ◽  
Quantitative Research ◽  
Sampling Method ◽  
Income Smoothing ◽  
Corporate Profits ◽  
Positive Effect

Income smoothing is an action performed by the company’s management in order to reduce fluctuations earnings This is done with the motivation to show good performance to investors, by showing stable corporate profits. Income smoothing is done by adding or reducing the company’s actual profit, to be moved to certain period. This study used a quantitative research method. Purposive sampling method was used, that is 59 samples in the period of 3 years. Therefore, the obtained samples were amounted to be 177 in total. Logistic regression analysis was used. The result showed that profitability, leverage and firm size have influence simultaneously significant to income smoothing. Partially, profitability have a positive effect, while the leverage and firm size do not have an effect to income smoothing.

scholarly journals Headmaster Leadership’s Enterpreneurship and Organizational Culture towards Innovative Performance of Teacher in Bima City Public Junior High Schools

2019 ◽  
Vol 6 (4) ◽  
pp. 226
Author(s):  
Wiwik Suhartini ◽  
Asrin Asrin ◽  
Hamidsyukrie ZM
Keyword(s):  
Organizational Culture ◽  
High Schools ◽  
Quantitative Research ◽  
Junior High ◽  
Sampling Technique ◽  
Junior High Schools ◽  
Innovative Performance ◽  
Ex Post ◽  
The Impact ◽  
Positive Effect

This research was intended to know the effect of headmaster leadership’s enterpreneurship towards innovative performance of teachers at Bima City Public Junior High Schools, to know the impact of organizational culture towards innovative performance of teachers in Bima City Public Junior High Schools, and to know the effect of headmaster leadership’s enterpreneurship and organizational culture held together toward innovative performance of teachers in Bima City Public Junior High Schools. This research was a quantitative research with ex-post facto method. The technique of data analysis used in this research was regression analysis, both simple regression and multiple regression. The population of this research was certified teachers at Bima City Public Junior High Schools, with 247 teachers. The sample of this research was 71 certifiied teachers in Bima City Public Junior High Schools which were taken with Random sampling technique. The result of this research showed that: 1) There was a significant and positive effect of headmaster leadership’s enterpreneurship toward innovative performance of teachers in Bima City Public Junior High Schools about 78,1%, 2) There was a significant and positive effect of organizational culture toward innovative performance of teachers in Bima City Public Junior High Schools about 53,7% and 3) There were a significant and positive effect of headmaster leadership’s enterpreneurship and organizational culture held together toward innovative performance of teachers in Bima City Public Junior High Schools about 89,2%.

Analisis Pengaruh Struktur Modal, Ukuran Perusahaan, dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan

2021 ◽  
Vol 4 (3) ◽  
pp. 813-827
Author(s):  
Dian   Melsa Irawati ◽  
Sri Hermuningsih ◽  
Alfiatul   Maulida
Keyword(s):  
Data Analysis ◽  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Quantitative Research ◽  
Firm Growth ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to determine the effect of capital structure, firm size, and firm growth on firm value in the food and beverages industry sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This study uses quantitative research with sampling using purposive sampling method, which is a method of selecting samples with certain predetermined criteria. So that in this study, 51 data were obtained from 13 companies that met the criteria. The data analysis technique used is panel data analysis. The results of the study found that partially capital structure had a significant negative effect on firm value, firm size had a significant positive effect on firm value, and firm growth had no positive effect on firm value. Keywords : capital structure, company size, company growth, company value

The Impact of Corporate Income Tax on Gross Domestic Product - The Case of the Republic of Serbia

2020 ◽  
Vol 58 (3) ◽  
pp. 311-326
Author(s):  
Jadranka Đurović Todorović ◽  
Marina Đorđević ◽  
Marko Krstić
Keyword(s):  
Gross Domestic Product ◽  
Income Tax ◽  
Quantitative Research ◽  
Income Taxes ◽  
Corporate Income Tax ◽  
Domestic Product ◽  
Negative Effect ◽  
The Republic ◽  
The Impact ◽  
Positive Effect

Abstract The importance of certain tax forms for the economy of any country is confirmed by the fact that they can be used to impact on the achievement of fiscal aims as they play a significant role when it comes to their share in a total amount of public revenue of certain countries. Another important characteristic of taxes is that they can affect the trends of gross domestic product (GDP) as one of the most important economic indicators of achieved development of a national economy. It is for this reason that we must point out that the authors will pay special attention to determining the impact that corporate income tax has on trends of gross domestic product in the Republic of Serbia and their interdependency. This will provide an answer to a question whether corporate income taxes have a positive effect on gross domestic product trends and what is its relation with this indicator. On the basis of quantitative research, through the application of regression analysis, the authors will confirm or refute the hypothesis concerning this problem. Finally, we will reach a conclusion which will offer answers to questions related to the impact of this tax type tax on the gross domestic product trends, the extent of the impact and its nature – whether it has a positive or a negative effect on gross domestic product trends in the Republic of Serbia

Does Firm Size Matter? The Impact of Homeownership on Business Start-up in Italy

2019 ◽  
Vol 65 (3) ◽  
pp. 237-246
Author(s):  
Gaetano Lisi
Keyword(s):  
Small Business ◽  
Firm Size ◽  
Start Up ◽  
Negative Effect ◽  
Size Matter ◽  
The Impact ◽  
The Relationship ◽  
Positive Effect ◽  
Jel Classifications ◽  
Section Analysis

Abstract This paper is the first attempt to empirically test the relationship between homeownership and business start-up by putting emphasis on the characteristics of both homeowners and firms. It relies on the fact that the firm size is relevant when considering the relationship between homeownership (outright or with mortgage) and new enterprises (small-sized or medium- and large-sized). A cross-section analysis of Italy supports our hypothesis that firm size matters in estimating the actual effect of homeownership on business start-up: Homeownership has a negative effect on large-sized business start-up; in contrast, outright homeownership has a positive effect on small business start-up, whereas homeownership with mortgage payments has a negative effect only on small business start-up. Theoretical explanations are also provided. JEL Classifications: C31, L25, L26, M13, R21, R31 firm size, business start-up, homeownership

scholarly journals Analisis Pengaruh NPF, FDR, BOPO, CAR, dan GCG terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia Periode 2013-2017

2018 ◽  
Vol 6 (1) ◽  
pp. 94
Author(s):  
Rima Cahya Suwarno ◽  
Ahmad Mifdlol Muthohar
Keyword(s):  
Financial Performance ◽  
Commercial Bank ◽  
Commercial Banks ◽  
Research Method ◽  
Quantitative Research ◽  
Total Sample ◽  
Content Analysis Method ◽  
Regression Test ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the Influence of NPF, FDR, BOPO, CAR, and GCG on Financial Performance of Sharia Commercial Banks in Indonesia Period 2013-2017. This research use quantitative research method with population in this research is all sharia commercial bank in Indonesia period 2013-2017. The total sample is eight of sharia commercial banks, based on purposive sampling method. Data collection is done by library method from journals, articles or literatures that related to required data, and documentation method of annual report and GCG implementation report of sharia public bank in question as well as data from OJK website. The research method used is statistical descriptive test, descriptive test by analyzing GCG through GCG implementation report using content analysis method, classical assumption test, multiple regression test. The results showed that simultaneously NPF, FDR, BOPO, CAR, and GCG variables significantly influence the Financial Performance of Sharia Commercial Banks in Indonesia Period 2013-2017. While the partial variable of NPF has positive effect not significant to ROA, FDR variable has positive effect not significant to ROA, BOPO variable has significant negative effect to ROA, CAR variable has positive effect not significant, and GCG variable has positive effect not significant to ROA of Sharia Commercial Bank in Indonesia 2013-2017 period.

scholarly journals THE EFFECT OF INTERNAL FACTORS ON CAPITAL STRUCTURE AND ITS IMPACT ON FIRM VALUE: EMPIRICAL EVIDENCE FROM THE FOOD AND BAVERAGES INDUSTRY LISTED ON INDONESIAN STOCK EXCHANGE 2013-2017

2020 ◽  
Vol 6 (7) ◽  
pp. 173-191
Author(s):  
M.Noor Salim ◽  
Rina Susilowati
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Negative Effect ◽  
The Impact ◽  
Positive Effect

This research aims to analyze the effects of profitability (ROA), liquidity (CR), assets growth, and firm size towards capital structure (DER) and the impact on firm value (PBV).This research uses secondary data from yearly financial statement of food and baverages companies listed in Indonesian Stock Exchange for period 2013-2017. The research design uses descriptive quantitative research and causality. Sampling method uses purposive sampling method, with some predetermined criteria, the number of sample is 17 manufacturing companies. The analysis technique used is panel data regression. The research results shows that the profitability (ROA) and firm size partially have negative effect and not significant on capital structure (DER). The liquidity (CR) and assets growth partially have negative effect and significantly on capital structure (DER). Then the capital structure (DER) partially have positive effect but not significantly influences the firm value (PBV). The profitability (ROA) partially have positive effect and significant on firm value (PBV). The liquidity (CR) and assets growth partially have negative and significant effect on firm value (PBV), and firm size partially have negative and not significant effect on firm value (PBV). Simultaneously profitability (ROA), liquidity (CR), assets growth and firm size effect on capital structure (DER). On the other side, simultaneously profitability (ROA), liquidity (CR), assets growth and firm size have effect on firm value (PBV).

scholarly journals The impact of foreign exchange movements on Turkish textile sector

2019 ◽  
Vol 70 (03) ◽  
pp. 291-296
Author(s):  
YUSUF KAYA ◽  
GIZEM GÜNAYDIN KARAKAN ◽  
EMILIA VISILEANU
Keyword(s):  
Exchange Rate ◽  
Firm Performance ◽  
Firm Size ◽  
Exchange Rate Volatility ◽  
Geographical Location ◽  
High Tech ◽  
Firm Age ◽  
Negative Effect ◽  
The Impact ◽  
Textile Sector

Due to importance of global supply chain and high-tech exports, importance of new developing markets is gradually increasing. Turkey keeps the strategic importance for textile sector being in the center of Balkans, Asia, Middle East, North Africa, Eastern Europe and Russia. The geographical location allowing trade in the region makes the country much more advantageous than its competitors. However, devaluation and the exchange rate volatility of Turkish Lira in 2018 have been seriously affecting Turkish textile sector. This study aims to determine the impact of exchange rate fluctuation on Turkish textile firms’ performance between the years of 2013 and 2017. Additionally, multiple regression analysis was done in order to investigate the impact of firms’ performance such as firm age and firm size on performance of the textile firms. According to results, it was observed that exchange rate volatility had a negative effect on the firm performance and the firm size had a negative effect on firm performance while the firm age did not have any influence on firms’ performance significantly.

scholarly journals Analysis of Banking Performance in The Aftermath of The Merger of Bank Syariah Indonesia in Covid 19

2021 ◽  
Vol 2 (2) ◽  
pp. 472-478
Author(s):  
Mohammad Yusuf ◽  
Reza Nurul Ichsan
Keyword(s):  
Financial Performance ◽  
Commercial Banks ◽  
Research Method ◽  
Quantitative Research ◽  
Journal Article ◽  
Test Results ◽  
Content Analysis Method ◽  
Regression Test ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine sharia banking performance after the merger of Sharia Banks and Covid 19 pendemi by looking at the influence of NPF, FDR, BOPO, and CAR financial performance of Sharia Commercial Banks in the Period 2011-2020. This research uses quantitative research method with population in this research is all sharia commercial banks in Indonesia period 2011-2020. Data collection is done by library method from journal, article, or literature related to the required data, and documentation method of sharia commercial bank implementation report in question as well as data from OJK website. The research method used is a statistical descriptive test, descriptive test by analyzing ROA through ROA implementation report using content analysis method, classic assumption test, some regression test. Results show that the variables NPF, FDR, BOPO, and CAR are simultaneously financial performance of Sharia Commercial Banks in Indonesia in the period 2011-2020. Simultaneously, the variables of NPF, FDR, BOPO and CAR have a significant impact on the financial performance (ROA) of sharia commercial banks in Indonesia in the period 2011-2020. Based on the amount adjusted R2 is 0.979 which means that 97.9% of financial performance (ROA) of sharia commercial banks is influenced by independent variables, while 02.1% is influenced by other factors outside the research. Car partially had an insignificant positive effect on the financial performance (ROA) of sharia commercial banks in Indonesia in the period 2011-2020. Partially, NPF has an insignificant positive effect on the financial performance (ROA) of sharia commercial banks in Indonesia in the period 2011-2020. Partially BOPO has a significant negative effect on the financial performance (ROA) of sharia commercial banks in Indonesia in the period 2011-2020. Partially, FDR has an insignificant positive effect on the financial performance (ROA) of sharia commercial banks in Indonesia in the period 2011-2020.

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