The study looked at manufacturing cement as an object of research. Reasons why the cement industry go the public is: 1). Manufacturing companies Cement is still very little that goes public in Indonesian; 2). Cost of goods calculation production at more manufacturing companies complex when compared to service companies. The purpose of this study is to determine the effect of cost accounting information on the improvement of corporate value and responsibility to stakeholders, in the cement industry companies listed in Indonesia Stock Exchange (BEI) period 2017-2022. Data analysis techniques using simple linear regression analysis product correlation moment for causality test and comparative analysis k one way ANOVA independent sample for comparative test, with 5% significance level. The results showed that the cost accounting information, which is realized in the calculation of cost of goods manufactured significantly affects the increase of company value. Increased corporate value significantly influences the company's ability to fulfill its responsibilities to stakeholders, such as paying dividends to shareholders, borrowing interest expenses to creditors, hiring employees, and paying taxes to the government. This study also concludes that there are differences in firm size, dividend payout, tax burden, interest expense on cement the company goes public in Indonesia, while the salary load is not significantly different.
Differences in the results of previous studies regarding the relationship between audit committees, political connections, and audit quality on tax avoidance make this research necessary. This study aims to thoroughly review and identify empirical evidence about the impact of audit committees, political ties, and audit quality on tax avoidance. Tax avoidance is a dependent variable. Audit quality, audit committees, and political connections are independent variables. Political connections were calculated using the number of Board of Commissioners with the formula of calculating the number of Commissioners: The Board of Commissioners was politically connected. The audit committee was calculated using the number of members of the company's audit committee. The audit quality measurement in this study is dummy variables. This study is explanatory research and uses a quantitative methodology. The 36 samples included in this study are mining firms listed between 2017 and 2019 on the Indonesia Stock Exchange. Purposive sampling was used to collect samples, while multiple linear regression was the technical data analysis method used in this study. When selecting how to disclose financial information, the corporation considers the audit committee. Political connections negatively affect tax avoidance. It reveals how political ties to the board of commissioners also affect tax evasion. Audit quality has a detrimental effect on tax evasion as well. The Big Four Public Accounting Firm's (KAP) audit standard ensures accurate financial data.
The free shipping promotion is one of many factors that influence purchasing decisions on the Shopee marketplace. The purpose of this study is to ascertain people's perceptions of the impact of free shipping Shopee promotions on purchasing decisions. A qualitative research approach is used in this study. This study relied on primary data gathered through interviews. The Snowball Sampling method was used to find 11 informants majoring in management at Sampoerna University. The study was carried out between January and February of 2023. In the data analysis process, this study used data reduction, data display, and conclusion. The findings of this study indicate that Shopee's free shipping promotion affects purchasing decisions, with buyers believing that free shipping promotions allow them to save more money, making them more enthusiastic about buying or transacting with the application. Promotions and prices influence purchasing decisions, which are supported by indicators such as advertising, personal selling, sales promotion, publicity, affordability, price per product, and price per benefit, being able to compete with other companies to influence purchasing decisions based on indicators such as product choices, brands, and more
坚韧型领导是组织环境不确定性加剧以及组织如何从逆境中尽快恢复背景下的新领导模式之一,其核心内涵是领导者善于在压力下迅速恢复、复原反弹到正常状态,并从中提升自我、引领追随者.针对坚韧型领导,已有研究尚停留在概念讨论阶段,尚未开发出能够有效测量坚韧型领导的工具,而在管理科学领域的理论研究和实践探索中,量化测量是必不可少的环节. 构建坚韧型领导的测量体系,基于扎根理论方法开发坚韧型领导量表,确立三维度的坚韧型领导测量量表.基于动态能力理论和资源基础理论,探讨坚韧型领导对组织韧性的作用机制,构建以战略敏捷性和资源编排为中介、以环境不确定性为调节的双中介模型.通过收集547家中小企业领导人的样本数据,实证检验坚韧型领导对于企业组织韧性的作用机制和边界条件. 研究结果表明,坚韧型领导量表具有良好的信度和效度,包含韧性特质、韧性认知和韧性行为 3个维度共计 14个题项.坚韧型领导正向影响企业组织韧性,战略敏捷性和资源编排分别在坚韧型领导与组织韧性的关系中具有中介作用,环境不确定性正向调节了战略敏捷性和资源编排的中介效应. 在理论层面,坚韧型领导量表的开发不仅拓宽了坚韧型领导未来的研究空间,更通过实证模型的检验彰显了坚韧型领导在战略层面的重要作用.在实践层面,坚韧型领导量表的开发过程及结果对甄选和培养坚韧型领导以及如何提升企业韧性有一定的启示作用,即坚韧型领导拥有的韧性特质、韧性认知和韧性行为能够帮助企业提升战略敏捷性和资源编排能力,以增强企业韧性.
随着全球气温逐渐攀升,世界各国积极采取相关行动以应对气候变化问题.然而,政策、技术以及投资者情绪和消费者偏好的突然变化可能会对企业的生存条件和资产价值造成一定的负向影响,从而引起潜在的气候转型风险.虽有一些研究探索气候转型风险的经济后果,但是鲜有研究关注气候转型风险对企业违约率的影响,对相关传导机制和缓解方式的分析也较为匮乏. 基于中国A股上市企业财务数据和搁浅资产投资组合的累积收益率数据,采用实证方法探究气候转型风险对企业违约率的影响,并根据气候转型风险与企业违约率的相关理论,从融资成本、资产减值损失和营业收入增长率 3个方面解析可能的传导机制,从企业环保投资和绿色专利发明两个方面分析缓解气候转型风险影响企业违约率的方式. 研究结果表明,①企业的气候转型风险显著提高自身的违约率,且实证结果不受样本期和变量测量方法的影响,采用工具变量进行内生性检验的结果依旧稳健.②传导渠道分析表明,企业融资成本和资产减值损失的提升以及营业收入增长率的下降是气候转型风险影响企业违约率的重要渠道.企业的气候转型风险越高,企业在权益市场和债券市场的融资成本就越高,且企业的资产减值损失也会进一步提升,而营业收入增长率却下降.与其他企业相比,气候转型风险对高碳排放企业违约率的影响程度更大.③促进企业绿色发展的环保投资和绿色专利发明可以显著缓解气候转型风险对企业违约率的影响. 从企业违约率视角探索气候转型风险的影响,为理解气候转型与企业违约率的关系提供新的依据,并为企业缓解气候转型风险的影响提供有效途径.研究结果为进一步激励企业进行环保投资和绿色投资、引导企业顺应经济绿色转型发展的需要、增强经济可持续发展提供理论参考.
