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Hasanuddin Economics and Business Review

hebr
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Published by Universitas Hasanuddin

ISSN : 25493221 EISSN : 2549323X DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Hasanuddin Economics and Business Review (HEBR) is an international triannual open access and peer reviewed journal of economics and business. HEBR is published by Faculty of Economics and Business Hasanuddin University. The journal is published in both print and online versions.

Arjuna Subject : -

Articles 85 Documents

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BOARD STRUCTURE AND EARNINGS MANAGEMENT: EVIDENCE OF SOUTH EAST ASIA COUNTRIES CATEGORISED BY AGENCY COST LEVEL Andi Manggala Putra; Hermita Arif
Hasanuddin Economics and Business Review Vol 1 No 2, October 2017
Publisher : Hasanuddin University

Agency theory infers that investors will incur cost to make alignment on principal-agent interest. A critic, however, has pointed out that the conflict of interest between principal and agent is not the only cause for agency cost. Cultural context (Johnson & Droege, 2004) and legal system (La Porta, et al., 2000) are also found as contributing factors. This study is to empirically investigate how board size, board independency, audit committee size and audit committee independency affect the earnings quality in the context of low or high level agency cost country according to Transparency International’s corruption level and Hofstede’s cultural values. 538 firm-year across 6 South East Asian countries (Indonesia, Malaysia, Philippines, Singapore, Thailand, and Vietnam) are observed in this research. Five Different accrual models (Jones, 1991; Dechow, Sloan, & Sweeney, Detecting Earnings Management, 1995; Kasznik, 1999; Dechow, Richardson, & Tuna, Earnings management and costs to investors from firms meeting or slightly exceeding benchmarks, 2002; Dechow & Dichev, The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors, 2002) are used to generate abnormal accruals which will be used as proxy for earnings management while to generate suitable factors from corporate governance variables, principal component analysis (PCA) is employed. Results indicate that (1) earnings management is efficient; (2) size and independency of Board of Director and audit committee are effective in reducing earnings management behaviour; (3) the management of firms operating in higher agency cost context will take advantage from the structure of corporate governance (size and independency of Board of Directors and audit committee) to conduct earnings management. Additionally, it is also found that bigger size (higher leverage) firms perform less (more) accounting discretion compared to their counterparts.

Effects of accounting information on excess return using Fama and French three-factor model in order to examine capital market reaction due to dividend announcement Diaraya Diaraya; Gagaring Pagalung; Abdul Hamid Habbe; Ratna Ayu Damayanti
Hasanuddin Economics and Business Review Vol 1 No 1, June 2017
Publisher : Hasanuddin University

This paper discussed the effects of accounting information on the excess return of shari’ah stocks and conventional stocks using Fama and French Three Factor Model, and examined the reaction of the capital markets as a result of the dividend announcement. The results and data analysis had yielded 8 stock portfolios. It can be concluded that the AER variable movements had an immediate reaction to the movement, meaning that the dividend announcement brought the content of the information to the capital markets or it can be said that the Indonesian capital market conditions have started heading to a semi-strong form.

DEMOGRAPHIC CHANGE AND ITS IMPACT ON FISCAL GOVERNMENT IN INDONESIA Salman Samir
Hasanuddin Economics and Business Review Vol 1 No 2, October 2017
Publisher : Hasanuddin University

Indonesia experiences demographic change because of basically the result of successful policies in the past. Especially in the health sector where in the era of Orde Baru[1] the family planning program was successfully implemented. Productive age over non productive age are the two main variables in addition to some other variables that are also shaping demographic change. This study highlighted the demographic changes, particularly with the increasing burden of government dependents in the allocation of education, health, and social security. This study attempted to see the effect of demographic change on government fiscal using the Error Correction Model. The choice of this model was because ECM could be used to see the short-run dynamic relationship of variables that have cointegration relationship. The results showed that there are cointegration so that it could be continued by estimating using ECM and the results show that demographic change have an influence on government fiscal where proxies used such as mortality, birth rate, life expectancy have significant effect while productive and non-productive age have no significant effects. [1] Orde Baru is Period when Soeharto occupied as The 2nd President of Indonesia

THE IMPACT OF INNOVATION STRATEGY TOWARD BUSINESS COMPETITIVENESS OF MANUFACTURING INDUSTRY IN SURABAYA, INDONESIA Slamet Riyadi; Sumardi Sumardi
Hasanuddin Economics and Business Review Vol 1 No 1, June 2017
Publisher : Hasanuddin University

This study aimed to examine and analyze the effect of administrative innovation on business competitiveness, technical innovations on business competitiveness, process innovation on business competitiveness, and product innovation on business competitiveness. This research conducted at manufacturing industry in Surabaya City, Indonesia. The number of samples was 100 business units, where the top manager or middle managers as the respondent. Methods of analysis use both descriptive statistical and Structural Equation Model (SEM). Data processed by IBM AMOS software. The results show that innovation strategy which consists of administrative innovation, technical innovation, process innovation, and product innovation can enhance organizational competitiveness in the manufacturing industry context. Administration innovation has a positive effect on business competitiveness. Technical innovation has a positive effect on business competitiveness. Process innovation has a positive effect on business competitiveness. Then, product innovation has a positive effect on business competitiveness. Process innovation has greater influence in improving business competitiveness compared to other innovation strategies.

Accountability in the Internet Era: A Lesson from Local Governments in Indonesia Habib Muhammad Shahib; Firman Rato Risky
Hasanuddin Economics and Business Review Vol 1 No 1, June 2017
Publisher : Hasanuddin University

Nowadays, Indonesia is one of the countries with the highest internet user growth. In line with it, the local governments in Indonesia use their official website to report the government’s activities as an accountability form to the society. Thus, this study conducted for knowing the accountability characteristics and the factors that affect the level of internet accountability reports in the local government websites.Using content analysis based on Global Reporting Initiative (GRI) index in government agencies and OLS statistical approach on the 34 provinces’ official websites, this study finds, in general, the provinces’ websites have reported 63% of the total numbers that suggested by GRI. Furthermore, there are two main factors, i.e. the number of population and districts/cities, which positively affect the level of accountability reports in provinces’ website. However, no empirical evidence shows the press pressure affects the broad of website reporting in the Indonesia provinces context.Overall, this research indicates that the Indonesia local governments, in this case, provincial governments have focused on delivering their accountability to the society. Moreover, this is a good sign for the democracy growth in Indonesia. Furthermore, the Indonesia local governments may have to give more portions on their official website for answering the headline news from the mass media, specifically for the environmental and social themes. Therefore, it will further strengthen the governance-sustainability and democracy in Indonesia local government environment.

MICROLOAN CONSTRAINTS IMPOSED BY COMMERCIAL BANK BRANCHES IN THE SOUTH AND WEST SULAWESI PROVINCE Andi Aswan
Hasanuddin Economics and Business Review Vol 1 No 2, October 2017
Publisher : Hasanuddin University

This study is aimed to identify possible constraints to which loan officers assigned in state and regional development bank branches are unwillingness to supply loan to micro businesses, as well as to how an integrated constraints is built to affect loan officers’ judgment and decision to grant loan to those micro customers. The sampling covered 122 loan officers assigned in four state banks and five different regional banks. All of these are based within South and West Sulawesi Province in Indonesia. On the basis of the statistical analysis result using LISREL Program 9.2, The three paths indicated a positive and significant relationship with a different coefficient parameter for each. The external-specific condition affects positively and significantly the internal-specific condition, and the external-specific condition also affects positively and significantly the loan officer judgment(s) and decision(s), the internal-specific condition affects positively and significantly the loan officer judgment(s) and decision(s) as well.

Hasanuddin Economics and Business Review: Foreword for the Inaugural Journal Volume Julia Connell; Abdullah Sanusi
Hasanuddin Economics and Business Review Vol 1 No 1, June 2017
Publisher : Hasanuddin University

We are pleased to write the foreword to the inaugural Journal Volume of the Hasanuddin Economics and Business Review (HEBR). The HEBR is an initiative of the Faculty of Economics and Business, University of Hasanuddin. There will be three volumes published per year covering a range of topics from the key elds of: business; economics and management.

Examining Temporary Migration as a Solution to the Lean Season Alikiah Barclay; Ben Soltoff; Chijioke Onyekwelu; Chris Martin; Mushfiq Mobarak
Hasanuddin Economics and Business Review Vol 1 No 1, June 2017
Publisher : Hasanuddin University

Our research in Indonesia took as its focus the concept of the lean season, that is, predictable times of scarcity which contribute to large drop offs in productivity, consumption and caloric intake for an affected region and its people. For this research, we partnered with students from Universitas Hasanuddin (UnHas) in Makassar to leverage their knowledge of the local language and broader cultural context. They proved to be invaluable colleagues as we met with the various constituencies across South Sulawesi. We conducted first-person interviews with village leaders, as well as agricultural workers and city employers. Through these formal interactions – and impromptu meetings and conversations too – we were able to get a sense of the viability of a temporary migration scheme like the ones implemented in Bangladesh and Timor by Dr. Mobarak and his team. We made serious effort to embark on lines of questioning which were open-ended instead of suggestive and, when appropriate and possible, conducted our interviews with individuals as opposed to groups to ward off collectivist thinking. In particular, our questions were meant to illuminate the lived experience of locals around four broad areas of concern: the agricultural calendar, coping mechanisms, migration history and employer insights. The coming pages spell out our findings.

COMPENSATION AND MOTIVATION EFFECT TO EMPLOYEES’ JOB SATISFACTION Rasmi Rasmi; Amiruddin Amrullah; Sumardi S
Hasanuddin Economics and Business Review Vol 1 No 2, October 2017
Publisher : Hasanuddin University

The research aims to determine effect of compensation and motivation on employees’ job satisfaction. Compensation is something that employees’ receive as a substitute for the contribution of their services to company. Compensation is one of human resource management function of which deals with all kinds of individual award giving as exchange in performing organizational tasks. Motivation can simply be defined as a condition or action that encourages a person to do a job or activity as much as possible. People with low motivation tend to display feelings of discomfort and displeasure with their work. Job satisfaction is basically something that is individual feel. Each individual has a different level of satisfaction in accordance with the value system that applies to him. The higher the assessment of the perceived activity in accordance with the wishes of the individual, the higher his satisfaction with the activity will be.Method used in this research is mixed method of both quantitative and qualitative.This research yields findings about the significance of financial and non-financial compensation effect through motivation towards employees’ job satisfaction

Performance Evaluation and Organization’s Culture Impacts on Job Satisfaction and Employees’ Performance Nurdjanah Hamid; Agus Yulianto; Amiruddin Amrullah; Siti Haerani
Hasanuddin Economics and Business Review Vol 1 No 1, June 2017
Publisher : Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v1i1.1210

Abstract: The study investigates and evaluates impacts of performance evaluation and company’s culture on job satisfaction and employees’ performance. Method of data collection is using questionnaire. Data was analyzed by path analysis with decomposition model of causal influence between variables. The results indicate that the influence of two variables - performance evaluation and Company’s culture have direct and indirect effect to employees’ performance. The other variable (job satisfaction) has direct effect to employees’ performance.

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