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Journal International Journal of Research in Business and Social Science (2147- 4478)

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Ratna Juwita, Sutrisno Sutrisno T, Bambang Hariadi
International Journal of Research in Business and Social Science (2147- 4478), Volume 9, pp 137-142; doi:10.20525/ijrbs.v9i1.593

Abstract:This study aims to examine the effect of the audit committee and internal audit on the audit report lag and examine the relationship between the audit committee and the internal audit moderated by the size of a public accounting firm. This study uses 220 samples of manufacturing companies listed on the Indonesia Stock Exchange based on purposive sampling. The analytical method used is Partial Least Square (PLS). The results show that the audit committee influences the audit report lag while the internal audit has no effect. The size of a public accounting firm successfully moderated the relationship between the audit committee and audit report lag, but failed to moderate the relationship between the internal audit and audit report lag
Rahmita Dwinesia Paputungan, Bambang Subroto, Abdul Ghofar
International Journal of Research in Business and Social Science (2147- 4478), Volume 9, pp 127-136; doi:10.20525/ijrbs.v9i1.579

Abstract:This study aims to empirically examine the influence of intellectual capital towards company value and also its influence while being moderated by institutional ownership. This study uses purposive sampling to determine samples from manufacturing companies listed in Indonesia Stock Exchange during the year of 2014–2018. The total sample obtained in this study is 301 from the 720 population of data throughout the research year. Data analysis techniques use multiple regression and moderated regression analysis (MRA) methods. The results of this study show that Intellectual Capital has a positive significant effect on company value while institutional ownership does not have a significant effect on moderating the influence of intellectual capital towards company value. The practical implication of this study is to provide information to managers or owners of public manufacturing companies and investors about the importance of intangible assets investment like intellectual capital as the competitive strategies to achieve more optimal company value, as well as for regulator to make clear regulations about the disclosures of intangible assets.
Ria Mardiana Yusuf, Hasnidar Hasnidar
International Journal of Research in Business and Social Science (2147- 4478), Volume 9, pp 151-162; doi:10.20525/ijrbs.v9i1.601

Abstract:This research aims to analyze the direct and indirect effect of work-family conflict on performance and career development of married women bank employees. Work-family conflict is measured by using the indicator of work affect to family and family affect to work while performance is measured using indicators assessments: quality of work, punctuality, attitude, and effectiveness. Career development is measured by indicators of education, training, reward and punishment, family support, and rotation. All assessment is based on self-evaluations. Purposive sampling is used of 38 married women employees working in the state-owned bank, and using path analysis of PLS (partial least square) as a statistical analysis measurement combining with qualitative analysis to describe the results of statistical analysis for each independent variable and its effects on the dependent variable. The result of this study showed that work-family conflict has a negative effect on performance and career development. But performance has an insignificant effect on career development.
Ajeng Rachma Pertiwi, Syaiful Iqbal, Zaki Baridwan
International Journal of Research in Business and Social Science (2147- 4478), Volume 9, pp 143-150; doi:10.20525/ijrbs.v9i1.590

Abstract:This study aims to empirically examine the effect of tax fairness and tax knowledge on tax compliance for Micro, Small and Medium Enterprises (MSMEs). Azmi and Perumal (2008) identified five of tax fairness dimensions: general fairness, exchanges with the government, special provisions, tax rates structure, and self-interest. Tax knowledge related to tax calculation, tax payment, and tax reporting. This study used a survey method by distributing the questionnaire. The sample used was Micro, Small and Medium Enterprises (MSMEs) in Malang city through the cluster random sampling method. The data obtained were 107 respondents who were processed with the help of SPSS 24. Two regression analyses used in this study are multiple linear regression analysis and simple linear regression analysis. The results of the study using multiple linear regression analysis showed that the three dimensions of tax fairness that affect MSMEs compliance are general fairness, tax rates structure, and self-interest. The results from the simple linear regression analysis show that tax knowledge influences MSMEs' compliance.
Eza Gusti Anugerah, Muhammad Miqdad, Agung Budi Sulistiyo Budi Sulistiyo, Oktaviani Ari Wardhaningrum
International Journal of Research in Business and Social Science (2147- 4478), Volume 9, pp 94-105; doi:10.20525/ijrbs.v9i1.578

Abstract:The purpose of this study is to construct a faculty sustainability reporting (SR) guideline to support the Sustainable Development Goals (SDGs). A prior study found sustainable activity followed by voluntary disclosure increasing the trust from stakeholders. Faculty as a part of the university can also take their role to support the SDGs from their own sustainable activity. Based on that finding, to support the SDGs and increasing the trust from stakeholders, the Faculty may disclose their sustainable activity to a stand-alone report. Because the faculty is a different entity from the company, it is necessary to create its own SR guidelines. This study uses GRI Standard as the main reference to make the faculty SR guideline and compares the guideline with faculty abilities in daily operation. The results of this study found that not all the GRI Standard items relevant to faculty daily operation. There are 26 items that the faculty can do and can be disclosed from its daily operation.
Emily Mutegi, Richard Kiai, Esther Maina
International Journal of Research in Business and Social Science (2147- 4478), Volume 9, pp 88-93; doi:10.20525/ijrbs.v9i1.528

Abstract:This article considers the influence of macro-economic factors as integrated factors in financial sustainability of Informal Finance Groups. Informal Finance Groups (IFGs) have become critical in poverty eradication around the world in enhancing access to finance. Despite acknowledgement of this fact, IFGs have been faced with financial constraints as a result of micro factors that affect them. This puts the financial sustainability of the IFGs at risk. In this study, financial instability in informal finance groups is caused by these factors: loan pricing and loan repayment period. This study required to examine the connection between macro-economic factors and financial sustainability of informal finance groups in Kiharu Constituency in Murang’a County. Both primary and secondary data were collected. Findings indicate that there is relationship between macro-economic factors and financial sustainability of informal finance groups. The R value of 0.238 portrayed a positive linear relationship between the loan pricing practices and financial sustainability of Informal Finance Groups, and the R value of 0.354 portrayed a positive linear relationship between the loan repayment period and financial sustainability of Informal Finance Groups. Therefore the study concluded that the macro-economic factors have an influence on financial sustainability of informal finance groups. The study recommends that the IFGs should devise a standard criteria for optimal pricing of loans to avoid charging exorbitant rates which worsen the poverty situation of the rural residents. Further, the IFGs should also set up loan monitoring systems in place to avoid diversion and defaults.
Omid Faseli
International Journal of Research in Business and Social Science (2147- 4478), Volume 9, pp 80-87; doi:10.20525/ijrbs.v9i1.587

Abstract:Abnormal volatility has a damaging effect on the macroeconomy and is seen as a measure of risk in asset and commodity markets. This investigation had the aim to analyze the supposed transatlantic volatility inducing effect of the most prominent scheduled macroeconomic news announcements from the United States (US) on Brent Blend crude oil price intraday volatility over a period of seven years from 2012 to 2018. The objective was to generate a ranking list of scheduled US macroeconomic news that forecast high intraday volatility episodes at precise points in time. A total of 38 US news was analyzed using a data mining workflow. Data modeling was conducted using a simple ordinary least squares regression model and performed with programming language Python. A one hour window of rolling standard deviation based on one minute high-frequency closing prices were applied. As a result, 20 scheduled US macroeconomic news was successfully identified to significantly impact Brent crude oil price volatility. The model strongly supports the forecast of high price fluctuations and provides an opportunity for market players to adjust their risk management strategies right in time.
Mira Sekar Arumi
International Journal of Research in Business and Social Science (2147- 4478), Volume 9, pp 55-62; doi:10.20525/ijrbs.v9i1.586

Abstract:This survey aims to assess the effectiveness of Islamic organizational culture currently applied in a broadcasting company in Indonesia. This study will evaluate its strengths and weaknesses, as future developments and organizational changes references. To achieve this goal, data were collected from all 45 employees, using the Denison Organizational Culture Survey (DOCS). This survey measures cultural indexes incorporated into four organizational cultural traits that have been proven to sustain a strong influence on organizational effectiveness: involvement, consistency, adaptability and mission (Denison, 2014). The measurement results indicate that measured organizational culture has a greater focus on the internal aspects, like employee performance, than external aspects such as customer satisfaction and innovation. Furthermore, the Islamic organizational culture used, obtains quite optimal measurement results, at consistency and involvement trait which able to achieve scores at the third and fourth quartiles. However, organizations still need to optimize adaptability and mission traits, which scores only capable to achieve first and second quartiles. The lowest value obtained in the goals and objective index, also shows that organizations need to evaluate the clarity of short-term and long-term goals related to accomplishing the company's vision.
Henny Rakhmawati, Sutrisno Sutrisno T, M. Khoiru Rusydi
International Journal of Research in Business and Social Science (2147- 4478), Volume 9, pp 106-111; doi:10.20525/ijrbs.v9i1.576

Abstract:This study aims to examine and prove empirically the effect of perceived usefulness, perceived ease of use, social influence, facilitating conditions on tax compliance. The sample selection technique uses convenience sampling obtained 100 samples taxpayers in Directorate General of Taxation III East Java. Data analyzed using partial least square. The result shows that (1) perceived ease of use does not affect tax compliance. (2) Perceived usefulness has a positive effect on tax compliance. (3) Social influence has a positive effect on tax compliance. (4) Facilitating conditions does not affect tax compliance.
Kunthi Afrilinda Kusumawardani, Hanif Adinugroho Widyanto, I Putu Lingga Iswara Deva
International Journal of Research in Business and Social Science (2147- 4478), Volume 9, pp 63-79; doi:10.20525/ijrbs.v9i1.611

Abstract:This research was conducted to explore the factors predicting the Entrepreneurial Intention among female entrepreneurs in the Balinese tourism industry. The theory of planned behaviour (TPB) framework was utilised as the mediating variables, while Exposure to Role Models, Psychological Characteristics, Entrepreneurship Education, and Access to Financial Capital are used as the exogenous variables. This study used a quantitative method by employing the Likert scale for the questionnaires with a total of 352 respondents and analysed using the Structural Equation Modelling (SEM). This study found that Psychological Characteristics and Entrepreneurship Education had an indirect influence on Entrepreneurial Intention through the mediating variables of Personal Attitude and Perceived Behavioural Control. Access to Financial Capital was also found to have an indirect influence on Entrepreneurial Intention with the Perceived Behavioural Control as the mediating variable
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