scholarly journals Signalling Effect of Auditor Reputation and Lock-Up Period on Over-Subscription Ratio: Evidence from Malaysian Fixed-Price IPOs

2021 ◽  
Vol 21 (1) ◽  
pp. 253-267
Author(s):  
Ali Albada ◽  
Othman Yong ◽  
Soo-Wah Low
Keyword(s):  
Least Square ◽  
Capital Gain ◽  
Control Variables ◽  
Fixed Price ◽  
Initial Return ◽  
Negative Effect ◽  
Institutional Involvement ◽  
Positive Effect ◽  
Auditor Reputation

This study investigates the signalling effect of auditor reputation and lock-up period on the subscription demand of investors in the Malaysian IPO market that uses the fixed-price method in pricing IPOs. The study sample covers 420 IPOs listedon Bursa Malaysia from January 2000 to December 2015. The present study employsOrdinary Least Square(OLS)andQuantile Regression(QR)methodsin investigating the signalling effect on over-subscription ratio (OSR). The results indicate that auditor reputation has a negative effect and the lock-up period has a positive effect on OSR. This shows that investors’ demand in Malaysia is driven by capital gain and not by the quality of the listing firm. This is also supported by the control variables, where IPOs with low initial return, high offer price, high institutional involvement, and reputable underwriterhave lower OSR because they have lower initial returns.

The Impact of Competitive Quasi-Market on Service Delivery in Benue State University, Makurdi Nigeria

GIS Business ◽  
2019 ◽  
Vol 14 (4) ◽  
pp. 85-98
Author(s):  
Idoko Peter
Keyword(s):  
Service Delivery ◽  
A Priori ◽  
Least Square ◽  
Secondary Source ◽  
State University ◽  
Ordinary Least Square ◽  
Negative Effect ◽  
The Impact ◽  
The Relationship

This research the impact of competitive quasi market on service delivery in Benue State University, Makurdi Nigeria. Both primary and secondary source of data and information were used for the study and questionnaire was used to extract information from the purposively selected respondents. The population for this study is one hundred and seventy three (173) administrative staff of Benue State University selected at random. The statistical tools employed was the classical ordinary least square (OLS) and the probability value of the estimates was used to tests hypotheses of the study. The result of the study indicates that a positive relationship exist between Competitive quasi marketing in Benue State University, Makurdi Nigeria (CQM) and Transparency in the service delivery (TRSP) and the relationship is statistically significant (p<0.05). Competitive quasi marketing (CQM) has a negative effect on Observe Competence in Benue State University, Makurdi Nigeria (OBCP) and the relationship is not statistically significant (p>0.05). Competitive quasi marketing (CQM) has a positive effect on Innovation in Benue State University, Makurdi Nigeria (INVO) and the relationship is statistically significant (p<0.05) and in line with a priori expectation. This means that a unit increases in Competitive quasi marketing (CQM) will result to a corresponding increase in innovation in Benue State University, Makurdi Nigeria (INVO) by a margin of 22.5%. It was concluded that government monopoly in the provision of certain types of services has greatly affected the quality of service experience in the institution. It was recommended among others that the stakeholders in the market has to be transparent so that the system will be productive to serve the society effectively

Relevant Factors in Increasing School Principals' Entrepreneurship for Improving Students 'Achievements

2020 ◽  
Vol 11 (1) ◽  
pp. 75-75
Author(s):  
Bambang Ismanto ◽  
Lasmono Tri Sunaryanto ◽  
Gatot Sasongko
Keyword(s):  
Path Analysis ◽  
Learning Methods ◽  
Creative Behavior ◽  
Central Java ◽  
Negative Effect ◽  
Rank And Tenure ◽  
Use Of Social Media ◽  
Improving Student Achievement ◽  
Positive Effect

Entrepreneurship of principals in the educational environment to enhance students' creative behavior and achievements through innovation and the development of learning methods is very important. The principal has the task of managing resources and taking advantage of opportunities in improving the quality of education. This study aims to discuss the significant variables in increasing entrepreneurship principals. The study uses a quantitative approach with path analysis. The research sample was 334 Principals of Kindergarten, Elementary, Middle and High Schools in Central Java Province. Data collection was carried out by studying documentation and questionnaires. Data analysis was performed by path analysis with the AMOS program. The results showed that the rank and tenure as a teacher had a positive and significant effect on the tenure as a principal. While the use of social media has a significant negative effect. Of the various independent variables observed, only the existence of opportunities that had a significant positive effect on the ability of innovation of the principal. While the variables that significantly influence the development of learning methods are the ability of innovation and the presence of opportunities. The development of learning methods and the existence of opportunities will subsequently have a positive effect on improving student achievement, as the ultimate goal of developing entrepreneurship by the principal. Pathways to improve the entrepreneurship of principals are the existence of opportunities, tenure as principal, innovation and the development of instructional media. Keywords: Entrepreneurship, Principal, Inovation. Creativity,

scholarly journals PENGARUH PENDIDIKAN, JUMLAH JAM KERJA, UMUR TERHADAP UPAH TENAGA KERJA DISABILITAS DI SUMATERA BARAT

2019 ◽  
Vol 1 (3) ◽  
pp. 863
Author(s):  
Salwa Nabila Putri ◽  
Ariusni Ariusni
Keyword(s):  
Work Experience ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Least Square ◽  
Research Use ◽  
Ordinary Least Square ◽  
Negative Effect ◽  
Disabled Workers ◽  
Positive Effect ◽  
Research Show

This study aims to find out determine of wages for disabled workers in Sumatera Barat. This research use cross section with 481 samples. The variables used are wage for disabled workers,education, number of hours worked, age, work experience, type of work. This research’s methods used Ordinary Least Square (OLS) Multiple linear regression analysis. This research show education, number of work, work experience  had significanlly positive effect on wage for disabled workers in Sumatera Barat. Type of work has significanlly negative effect on wage for disabled worker, age had nonsignificanly positive effect on wage for disabled.

scholarly journals Pengaruh Slack Resources Dan Gender Dewan Terhadap Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan

2019 ◽  
Vol 1 (3) ◽  
pp. 1033-1050
Author(s):  
Nadia Dwi Tasya ◽  
Charoline Cheisviyanny
Keyword(s):  
Stock Exchange ◽  
Company Size ◽  
Disclosure Quality ◽  
Slack Resources ◽  
Analysis Technique ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

Tthe objective of this study is to determinethe effect of slack resources and board’s gender on the quality of corporate social responsibility disclosures. The analysis technique uses multiple regression analysis methods. The sample in the study were 28 companies listed on the Indonesia stock exchange and reported sustainability reports for 2015-2017, so that 84 observations were obstained. The results find that slack resources have negative effect on CSR disclosure quality, while the gender on board of directors have positive effect on CSR disclosure quality. There is no relationship between commissioner’s gender and CSR disclosure quality. The control variables used in this study are company size, profitability and leverage, company size and leverage has a influence on CSR disclosure quality while the profitability has no influence on CSR disclosure quality

scholarly journals Pengaruh Moral Wajib Pajak Orang Pribadi terhadap Persepsi atas Tax Evasion dengan Kepatuhan Wajib Pajak sebagai Variabel Mediasi

2018 ◽  
Vol 2 (2) ◽  
pp. 35-68
Author(s):  
Joe Elsa Andriyani ◽  
Riana Sitawati ◽  
Subchan Subchan
Keyword(s):  
Tax Evasion ◽  
Partial Least Square ◽  
Least Square ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study is to be able to analyze the effect of moral on perception of tax evasionmediated by taxpayer compliance. Calculation of the number of research samples using Slovinformula, the sample in the study was as many as 100 questionnaires distributed directly in CentralSemarang Two Primary Tax Office with the permission of the official in charge of the Tax Office. Dataanalysis uses the WarpPLS 4.0 program with Partial Least Square (PLS) approach. The Results ofpreviois studies as follows moral has a positive effect on the compliance. Compliance has a negativeeffect on perception of tax evasion. Moral has a negative effect on perception of tax evasion.Compliance mediates the effect of moral on perception of tax evasion.

scholarly journals FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS HASIL KERJA AUDITOR INTERNAL

2017 ◽  
Vol 8 (2) ◽  
pp. 331-350
Author(s):  
Aulia Afridzal ◽  
Helminsyah ◽  
Yusrawati JR Simatupang
Keyword(s):  
Internal Auditor ◽  
Method Of Determination ◽  
Model Study ◽  
Negative Effect ◽  
Positive Effect ◽  
Banda Aceh ◽  
Research Show ◽  
Variable Quality

This study tested the influence of accountability audit, knowledge and motivation to the quality of the work of the internal auditor. The respondents in this study is the auditor of the Inspektorat Pemerintah Kabupaten Aceh Besar and Kota Banda Aceh. The number of Auditors in this study as many as 37 Auditors. Method of determination of the sample used in this study was the census, while the method of data processing by means of multiple linear regression. The results of this research show that the whole variable (accountability, audit and motivation knowledge) together positive effect to the quality of the work of Auditors. Partially negative effect accountability to the quality of the work of Auditors, audit knowledge and motivation of the positive effect of the quality of the work of Auditors. This is shown by the value of R2 of 0.129 or 12.9%. This tells us that the variable accountability audit, knowledge and motivation affects the variable quality of the work the auditor amounted to 12.9%, while the rest of 87.1% are affected by other factors which are not formulated in the model study These.   Abstrak Penelitian ini menguji pengaruh akuntabilitas, pengetahuan audit dan motivasi terhadap kualitas hasil kerja auditor internal. Responden dalam penelitian ini adalah para auditor yang bekerja pada Inspektorat Pemerintah Kabupaten Aceh Besar dan Kota Banda Aceh. Jumlah auditor dalam penelitian ini sebanyak 37 auditor. Metode penentuan sampel yang digunakan dalam penelitian ini adalah sensus, sedangkan metode pengolahan data dengan cara regresi linear berganda. Hasil penelitian ini menunjukkan bahwa seluruh variabel (akuntabilitas, pengetahuan audit dan motivasi) secara bersama-sama berpengaruh positif terhadap kualitas hasil kerja auditor. Secara parsial akuntabilitas berpengaruh negatif terhadap kualitas hasil kerja auditor, pengetahuan audit dan motivasi berpengaruh positif terhadap kualitas hasil kerja auditor. Hal ini ditunjukkan oleh nilai R2 sebesar 0,129 atau 12,9%. Ini menjelaskan bahwa variabel akuntabilitas, pengetahuan audit dan motivasi mempengaruhi variabel kualitas hasil kerja auditor sebesar 12,9%, sedangkan sisanya sebesar 87,1% dipengaruhi oleh faktor-faktor lainnya yang tidak dirumuskan dalam model kajian ini. Kata kunci: Akuntabilitas, Pengetahuan Audit, Motivasi dan Kualitas Hasil Kerjaauditor

scholarly journals PENGARUH MASA KERJA, PELATIHAN, DAN NILAI KETETAPAN PAJAK TERHADAP KUALITAS KEPUTUSAN KEBERATAN

2020 ◽  
Vol 1 (2) ◽  
pp. 73-80
Author(s):  
Amardianto Arham ◽  
Budhi Mulia Cipta ◽  
Ragil Novitasari
Keyword(s):  
Quantitative Method ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Significant Negative Effect ◽  
Tax Assessment ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study is to analyze the effect of tenure, training, and the value of tax assessments on the quality of objection decisions. This study uses a quantitative method with purposive sampling. The results of this study indicate that the tenure does not affect the quality of the objection decision, training has a significant positive effect on the quality of the objection decisions, and the value of the tax assessment has a significant negative effect on the quality of the objection decision.  Tujuan dari penelitian ini adalah untuk menganalisis pengaruh masa kerja, pelatihan, dan nilai ketetapan pajak terhadap kualitas keputusan keberatan. Penelitian ini menggunakan metode kuantitatif dengan purposive sampling. Hasil penelitian ini menunjukkan bahwa masa kerja tidak berpengaruh terhadap kualitas keputusan keberatan, pelatihan berpengaruh positif signifikan terhadap kualitas keputusan keberatan, dan nilai ketetapan pajak berpengaruh negatif signifikan terhadap kualitas keputusan keberatan.

scholarly journals PENGARUH PRODUK DOMESTIK BRUTO DAN SBI TERHADAP PENERIMAAN PAJAK DI INDONESIA

2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Rahmanta Ginting
Keyword(s):  
Time Series ◽  
Research Result ◽  
Least Square ◽  
Domestic Product ◽  
Tax Revenue ◽  
Ordinary Least Square ◽  
Independent Variables ◽  
Dependent Variables ◽  
Negative Effect ◽  
Positive Effect

The research to analyse effect net domestic product and SBI on tax revenue in Indonesia with independent variables  net domestic product and SBI also dependent variables tax revenue. Data is a time series between 1981 - 2010 with ordinary least square (OLS) and the model of formula used is multiply linier regression.  The research result shows that net domestic product gives a positive effect and significant on tax revenue in Indonesia on 99% level. While SBI has a negative effect and significant on tax revenue in Indonesia on 90% level.

An Analysis of the Effect of selected Factors on microsurgical Performance

2021 ◽  
Author(s):  
Andrzej Zyluk ◽  
Konrad Czernikiewicz ◽  
Joanna Antoniak ◽  
Urszula Abramczyk
Keyword(s):  
Physical Exercise ◽  
Medical Studies ◽  
Latex Glove ◽  
Physical Exercises ◽  
Surgical Expertise ◽  
Negative Effect ◽  
The Times ◽  
The Impact ◽  
Positive Effect

Abstract Background Microsurgery is a specific surgical expertise that involves operating on very small structures, and requires the assistance of a magnifying device: a microscope or loupes. Several factors have been identified that could affect the quality of microsurgical performance in training or surgical procedures. Objective The objective of this study was to assess the impact of the selected factors – caffeine, alcohol and physical exercise – on a microsurgical task prior its performance. Methods Ten students from the 5th and 6th years of medical studies who had completed the advanced microsurgical course performed a “6-stitches test” on a latex glove spanned over a cup prior to and after consumption of caffeine, alcohol and performing physical exercises. The times taken to complete the task at baseline and post-exposure were recorded. Results The results of the study show a statistically significant positive effect of caffeine and a statistically significant negative effect of physical exercise on microsurgical performance when performed shortly before the task. Small dose of alcohol taken before the task showed had little effect on performance.

METAPHYLAXIS OF APPLICATION OF VETERINARY PREPARATIONS «MULTIOMYCIN 1%» AND «YUBERIN ORAL»

2021 ◽  
pp. 41-47
Author(s):  
E. V. Romanova
Keyword(s):  
Microbial Contamination ◽  
Veterinary Drug ◽  
Production Test ◽  
Combined Use ◽  
Negative Effect ◽  
The Impact ◽  
Daily Gain ◽  
Positive Effect ◽  
Experimental Group

We studied the effect of the antimicrobial drug «Multiomycin 1 %» on the hematological and biochemical pa-rameters of blood, the activity of digestive enzymes (amylase, alkaline phosphatase, protease), the structure of the mi-crobiocenosis of the small and large intestines, and the quality of the products. Based on the results of preclinical stud-ies, a production test was carried out in conjunction with the veterinary drug «Yuberin oral», as well as an assessment of the impact on the productivity of poultry was given. «Multiomycin 1 %» did not adversely affect the chickens. The drug had a positive effect on the activity of the digestive processes, increased their activity. Contributed to a decrease in the total microbial contamination in the contents of the small and large intestines and an increase in the content of bifidobacteria and lactobacilli. Combined use with yuberin contributed to an increase in safety, an increase in the aver-age daily gain, as well as a decrease in the incidence of gastroenteritis. The weight gain at the end of the experiment in the chickens of the experimental group was 3,74 % higher than in the control. The use of the veterinary drug «Multiomycin 1 %» did not have a negative effect on the quality of the products.

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