Research

CORPORATE SOCIAL RESPONSIBILITY (CSR)DISCLOSURE AND THE IMPLICATIONS OFEARNING RESPONSE COEFFICIENT (ERC) Rusdin

Abstract

One of the reasons is social management reporting for strategic reasons. Although it is not yet compulsory, but it can be said that almost all the companies listed on the Indonesian Stock Exchange already disclose information about CSR in its annual report in diverse levels. The purpose of the study is to examine the effect of the information of Corporate Social Responsibility disclosed in the companies’ annual reports on the informativeness of earnings (measured by earning response coefficient, ERC).

The study hypothesized that there is negative effect of CSR disclosures level on the ERC since the CSR disclosures provide investors more information which is not captured by the accounting earnings. The sample of the study consist of 135 annual reports 2013 and 2014 of the companies listed at the Indonesia Stock Exchange. The empirical results of the study show that the level of CSR disclosures has negative effect on the ERC as predicted. The results of the study indicate that investors assess the CSR information disclosed by the companies in their annual reports for their investment decision. PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN IMPLIKASINYA TERHADAP EARNING RESPONSE COEFFICIENT (ERC) ABSTRAK Salah satu alasan manajemen melakukan pelaporan sosial adalah untuk alasan strategis. Meskipun belum bersifat wajib, tetapi dapat dikatakan bahwa hampir semua perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) sudah mengungkapkan informasi mengenai CSR dalam laporan tahunannya dalam kadar yang beragam. Tujuan dari penelitian ini adalah untuk menguji pengaruh informasi dari Corporate Social Responsibility (CSR) yang diungkapkan dalam laporan tahunan perusahaan terhadap keinformatifan laba yang diukur melalui koefisien respon laba (Earning Response Coefficient/ERC). Hipotesis penelitian ini bahwa terdapat pengaruh negatif tingkat pengungkapan CSR terhadap ERC,ketika investor mendapatkan informasi CSR yang diungkapkan oleh perusahaan dalam laporan tahunan untuk keputusan investasi mereka yang tidak direspon oleh laba akuntansi. Sampel penelitian ini terdiri dari 135 laporan tahunan 2013 dan 2014 dari perusahaan yang terdaftar di Bursa Efek Indonesia. Hasil empiris dari penelitian ini menunjukkan bahwa tingkat pengungkapan CSR memiliki efek negatif terhadap ERC seperti yang diperkirakan. Hasil penelitian menunjukkan bahwa investor menilai informasi CSR yang diungkapkan oleh perusahaan dalam laporan tahunan mereka untuk keputusan investasi mereka. Kata kunci : tanggungjawab sosial perusahaan, pengungkapan, koefisien respon laba

Competency and Work Satisfaction, and Its Implications on Employee Performance National Land Agency of the Republic Of Indonesia

Abstract

Civil Servants (ASN) is the basis for implementing the government system in Indonesia, ASN’s existence is essentially the backbone of the government in carrying out national development. Therefore ASN is expected to be able to mobilize and launch government tasks in development, including serving the community. This study reveals competence, and job satisfaction and its implications for employee performance. Survey of the perceptions of 376 employees of the Ministry of Agrarian Affairs and Spatial Planning / National Land Agency of the Republic of Indonesia. Data analysis was performed with Weighted Mean Score and Structural Equation Modeling.

The results showed that:

(1) Competence, Job Satisfaction and Performance of Civil Servants of the National Land Agency of the Republic of Indonesia showed good conditions, but not optimal.

(2) Competency and job satisfaction of employees simultaneously and partially have positive and significant implications for the Performance of Civil Servants of the Ministry of Agrarian Affairs and Spatial Planning / National Land Agency of the Republic of Indonesia.

Keywords: Competence, job satisfaction, employee performance.

Revenue and Management of Fund Finance Balance

Abstract

Paper Setup must be in A4 size with Margin: Top 0.7”, Bottom 0.7”, Left 0.65”, 0.65”, Gutter 0”, and Gutter Position Top. The paper must be in two Columns after Authors Name with Width 8.27”, height 11.69” Spacing 0.2”. Whole paper must be with: Font Name Times New Roman, Font Size 10, Line Spacing 1.05 EXCEPT Abstract, Keywords (Index Term), Paper Title, References, Author Profile (in the last page of the paper, maximum 400 words), All Headings, and Manuscript Details (First Page, Bottom, left side). Paper Title must be in Font Size 24, Bold, with Single Line Spacing. Authors’ Name must be in Font Size 11, Bold, Before Spacing 0, After Spacing 16, with Single Line Spacing. Please do not write the Author e-mail or author address in the place of the Authors name. The authors’ e-mail and their Address details must be in the Manuscript details. Abstract and Keywords (Index Term) must be in Font Size 9, Bold, Italic with Single Line Spacing. All MAIN HEADING must be in Upper Case, Centre, and Roman Numbering (I, II, III…etc), Before Spacing 12, After Spacing 6, with single line spacing. All Sub Heading must be in Title Case, Left 0.25 cm, Italic, and Alphabet Numbering (A, B, C…etc), Before Spacing 6, After Spacing 4, with Single Line Spacing. Manuscript Details must be in Font Size 8, in the Bottom, First Page, and Left Side with Single Line Spacing. References must be in Font Size 8, Hanging 0.25 with single line spacing. Author Profile must be in Font Size 8, with single line spacing. For more details, please download TEMPLATE HELP FILE from the website.

Keywords: Extensive of tax, intensification of tax, performance, income tax, dividend fund.

Employee Competencies and Compensation Strategies as Company's Strategic Effort to Escalate Employee Performance

Abstract

The purpose of this study is to reveal employee competencies and compensation received by employees, as well as their implications for employee performance. This study was analyzed descriptively and verificatively through a survey method of 329 marketing managers in retail companies in Indonesia. The technique of data collection is done by indirect communication, through instruments in the form of questionnaires. Data were analyzed by weighted means score (WMS) and Structural Equation Modeling (SEM). The results showed that employee competency was good, but not optimal, indicated by the indicator of the employee’s need for the company and the employee’s priority scale in the work was still weak. Furthermore, the compensation strategy is relatively good, indicated by indicators of salary/wages, incentives and cooperative facilities that are still weak. On the other hand, competencies and compensation strategies partially and simultaneously have positive and significant impact for employee performance which requires serious handling.

Keywords : Employee competencies, compensation strategies, employee performance, weighted means score, path analysis.

Work Discipline, Competence, Empowerment, Job Satisfaction, and Employee Performance

Abstract

The results of the study indicate that employees were not satisfied with their work discipline, competence, and empowerment. Thus, job satisfaction cannot be compared to employee performance. Applying a survey method to reveal the perceptions of 376 employees of the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency of the Republic of Indonesia, starting from August 2016 – August 2017, this study reveals work discipline, competence, and empowerment had implications for job satisfaction in improving employee performance. Data were analysed descriptively (weighted mean score) and inferentially (Structural Equation Modeling).

The results showed that:

(1) Work discipline, competence, empowerment, job satisfaction and performance of the civil servants at the Ministry of Agrarian and Spatial Planning/National Land Agency of the Republic of Indonesia were in “good” category, albeit not optimal.

(2) Work discipline, competence, and empowerment simultaneously and partially had significant effect on civil servants’ job satisfaction at the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency of the Republic of Indonesia and

(3) Work discipline, competence, and empowerment both directly and indirectly (through Job Satisfaction) were simultaneously and significantly related to the performance of civil servants of the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency of the Republic of Indonesia.

Keywords : Competence, employee performance, empowerment, job satisfaction, work discipline.