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All Journal Emerging Markets : Business and Management Studies Journal
Siahaan, Antonius TP
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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ANALYSIS OF PERFORMANCE PARAMETER FROM BALANCED SCORECARD PERSPECTIVE IN INDONESIAN CONSTRUCTION FIRM Siahaan, Antonius TP; Gunawan, Jessica; Juda, Ida
Emerging Markets : Business and Management Studies Journal Vol 2 No 2 (2015)
Publisher : Academic Research Centre Services

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1028.833 KB) | DOI: 10.33555/ijembm.v2i2.24

Abstract

This research examines the relationships between variables in each balanced scorecard perspectives in Indonesian construction firm. Questionnaires were distributed through offline (sales intercept) and online (freeonlinesurveys.com) basis. We use Cronbach?s Alpha, Pearson Correlation, and Regressions to test the validity and relationship between variables in the model. From 162 questionnaires processed, the results show that there are positive correlation between hard & soft skills and SERVQUAL (tangibility, reliability, responsiveness, assurance, and empathy), SERVQUAL and customer perspectives, and customer perspective and sales. The firm should improve the non-financial perspectives to increase the sales (financial perspectives) since It is proven that there are significant effects between variables.
INTERNAL AUDIT EFFECTIVENESS IN THE INDONESIA PROPERTY INDUSTRY Siahaan, Antonius TP; Tantono, Rudy
Emerging Markets : Business and Management Studies Journal Vol 3 No 1 (2015)
Publisher : Academic Research Centre Services

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.955 KB) | DOI: 10.33555/ijembm.v3i1.69

Abstract

The main purpose of this study is to analyze on the determinants of internal audit effectiveness in the public listed company in Indonesia specifically Top Ten Property Company by BCI Asia. Questionnaire was using for collecting data and distributed to the internal auditor and manager that has been audited by internal audit. The result of the study is to show the positive relation effects of Organizational Independence (OI), Formal Mandate (FM), Unrestricted Access (UA), Sufficient Funding (SF), Competent Leadership (CL), Objective Staff (OS), Competent Staff (CS), Stakeholder Support (SS) and Professional Audit Standards (PAS) with the internal audit effectiveness on the public listed company in Indonesia. The regreesion result shows OI, UA, SF, CL, OS, CS and SS have contributed for the internal audit effectiveness in the public listed company significantly and positively. The remaining two variable; FM and PAS were positively related with the IAE but their contribution for the IAE were statistically not significant. All of these nine independent variable are making 64% of the contributions for internal audit effectiveness in the public listed company.
Co-Authors Gunawan, Jessica Juda, Ida Tantono, Rudy