Miracle-dz/UniFAR-FTUs huggingface dataset:
The moral making of markets

HAL is a multi-disciplinary open access archive for the deposit and dissemination of scientific research documents, whether they are published or not. The documents may come from teaching and research institutions in France or abroad, or from public or private research centers. L’archive ouverte pluridisciplinaire HAL, est destinée au dépôt et à la diffusion de documents scientifiques de niveau recherche, publiés ou non, émanant des établissements d’enseignement et de recherche français ou étrangers, des laboratoires publics ou privés. The moral making of markets Simon Bittmann
THE EFFECT OF PROFITABILITY, COMPANY AGE, AND PUBLIC OWNERSHIP ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

The objective of this study is to prove the effect of profitability, company age, and public ownership on the disclosure of Corporate Social Responsibility in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 and 2017 in 120 companies. The data used in this research is secondary data; the sample is analyzed using Multiple Linear Regression Analysis. The results conclude that the profitability has a positive effect on disclosure of corporate social responsibility reports, while company age and public share ownership does not significantly affect the disclosure of corporate social responsibility reports.
The effects of competence, independence, audit work, and communication on the effectiveness of internal audit

The purpose of this study was to examine the effect of competence, independence, audit work and communication on internal audit effectiveness. This research is still relevant due to lacking in internal audit function as there are still many corruption cases, especially in the Ministries/Agencies. This is a quantitative research using questionnaires distributed to the auditors in Inspectorate General of the Ministry of Transportation as respondents. Inspectorate General of the Ministry of Transportation is one of the institutions with IACM level 3 (integrated) in Indonesia. It showed that competence, communication, and audit work have positive effect on internal audit effectiveness, while independence has no effect on internal audit effectiveness. It implies that the auditors should be equipped with the audit technical competence as well as non-technical competencies relevant with their audit area. Audit work from planning, implementation and post-audit should always comply with audit standard. Effective oral and written communication between the auditor and the auditee should also be enhanced in form of audit reports to the follow-up of audit recommendations. Independence in this study does not affect the effectiveness of the internal audit, because independence is fact is main requirement when conducting audit.
FINANCIAL LITERACY AMONG SME’S IN MALAYSIA

Purpose of Study: The objective of this study is to investigate the financial literacy among the SMEs in food and beverage sectors in Malaysia. Methodology: Small and Medium Enterprises (SMEs) play an important role in countries’ economic growth. However, the failure rate among SMEs getting higher. The literature stipulated that the lack of financial literacy is one of the main reasons caused this failure. Results: The results of 122 returned questionnaires shows that the socio-demographic factors such as age and marital status have influenced SME’s financial literacy. Moreover, the financial attitude and financial behavior found to be positively related to the financial literacy among the SMEs.
The Influencing Factors Of Turnover On Nurses In Private Hospitals In Binjai City, Indonesia

In Indonesia, turnover in hospital employees often occurs in private hospitals. Some private hospitals in Binjai city, find some obstacles in human resources because the turnover rate on nurses is quite high. Almost all hospitals have an average turnover rate above 10% every year and it is increasing. Basically, there are no hospitals can avoid the turnover, however, if the high turnover rate is immediately declined, it is feared to be able to interrupt the service to patients, and becomes a problem for the hospital as a whole. The purpose of this study is to determine the influencing factors of turnover on nurses at Private Hospitals in Binjai City, Indonesia. This research is categorized as Correlational Research. The population of this research was the nurses who have made a turnover and are working in private hospitals in Binjai City. There were 60 respondents taken as the sample of research. The data were analyzed using multiple linear regression test. The results showed that there are simultaneously and significant effect on the following variables; job satisfaction; working environment has positive and significant effect; organizational commitment has positive and significant effect on turnover on nurses in private hospital nurses in Binjai city. Based on these results, the most influencing factor on turnover on nurses is job satisfaction.
PENGARUH KUALITAS PRODUK, HARGA DAN PERSAINGAN TERHADAP MINAT BELI

The purpose of this research is to understand the influence of product quality, price and competition on interest in buying Nadja Brown Sugar products. This research is a quantitative study using SPSS Statistics 22 program with a total sample of 120 respondents who are customers and consumers of Nadja Red Sugar in DKI Jakarta who have bought and used Nadja Brown Sugar as much as one or more times using non probability sampling and convenience sampling techniques . The results of this study show that the three variable variables that have no significant effect on buying interest The implications of this study can be a reference for business owners in formulating a strategy to increase interest in buying Nadja Red Sugar products related to product quality, price and competition.products related to product quality, price and competition. Keywords: product quality, price, competition and interest in buying
The Effect of Institutional Ownership on Disclosure of Related Party Transactions: Empirical Evidence from Indonesian Publicly Listed Companies

According to PSAK No. 7 which refers to as the Statement of Financial Accounting Standard in Indonesian context, related party is defined as persons or entities who have some important associations with the reporting entities, hence, could have significant influences accordingly. One of such influences is on the transparency level, such as sugested by previoues studies (El-Diftar, 2016; Belev, 2003; Chakroun and Matoussi, 2012; Nekhili, et al ., 2012). This study aimes to investigate whether institutional ownership has effect on transparency level in terms of disclosures of related party transcation. This study introduces two types of related parties which have not been addressed by previous studies, namely: active and passive related party. Generally, transparency regarding related party disclosure is hypothesized to be associated with institutional ownership. Using listed Indonesian companies for the period of 2012 to 2015, this study test the hypothesis usinglinear regression model. The empirical test result shows that institutional ownership has positive associations with disclosures of related party transaction. However, when the aggregate ownership was divided into two categories, the results are different: (i) passive institutional ownership shows no influence on disclosure of related party transaction; while (ii) active institutional ownership shows positive influence on disclosure of related party transaction.
THE INFLUENCE OF CORPORATE GOVERNANCE, COMPANY SIZE, AND LEVERAGE TOWARD EARNING MANAGEMENT

The purpose of this study is to examine the influence of GCG variables, firm size, and leverage on earnings management. The sample used is 35 public listed property and real estatecompanies in the Indonesia Stock Exchange (IDX) from 2015 until 2017. The sampling technique uses purposive sampling. This study uses multiple regression. The results of the analysis showed that managerial ownership does not have a negative effect on earnings management but oppositely, it has a positive effect on earnings management, while company size does not have any effect on earning management.
Determinants of commercial bank profitability in Malaysia

The aim of this study is to determine the effect of bank characteristic (internal determinations) on the profitability (return on asset) of commercial bank in Malaysia. Internal determinants are like bank size, capital adequacy, liquidity risk and asset quality. Secondary data was collected from seven commercial bank in Malaysia from 2005 to 2011. The financial ratio technique was applied to calculate on the variable and Ordinary Least Square method was used to run the regression model. The estimation result shows that bank size and capital adequacy are significantly and positively influence the bank profitability while liquidity risk and asset quality are inversely affect the commercial bank profitability.
Investigating the Determinants of Healthcare Expenditures in Different Healthcare Systems

Background: The rapid growth of health expenditures is a great concern for governments at present. Objectives: The present study aimed to determine the main factors aﬀecting health care expenditures in countries with diﬀerent types of the healthcare system. Methods: Westudied25countrieswithdiﬀerenttypesof healthcaresystems,includingnationalhealthinsurance,traditionalsick-ness insurance, national health services, and mixed systems. Health expenditure per capita was estimated as a function of health care price, out-of-pocket health expenditure, income, and other exogenous factors. A random-eﬀects model was selected instead of a ﬁxed-eﬀects model based on the Hausman test to assess the eﬀect of diﬀerent factors on health expenditures. Results: Incomeandhealthcarepricehadthegreatestimpactsonhealthexpendituresincountrieswithnationalhealthinsurance and countries with mixed health care systems, respectively. Among the variables, mortality and life expectancy had the greatest impacts on health expenditure in all types of the healthcare system. The out-of-pocket health expenditure had the most and least impactsonhealthexpendituresincountrieswithmixedhealthcaresystemsandcountrieswithnationalhealthinsurancesystems, respectively. Conclusions: The study showed that health condition and out-of-pocket health expenditure are the most important determinants of health expenditures in all health care systems, especially the mixed health care system.
Evaluating the effect of IFRS adoption on earnings management in Greece. A logit approach

The study examines if IFRS adoption resulted in the long run to decreasing accounting manipulation. We use the full sample of 231 non-financial firms that were listed on the ASE between 2002 and 2015, to examine our hypothesis. We measure the accounting quality in financial statements of Greece by using five different methods. We provide for the first time evidence based on the long-term period that supports the hypothesis that IFRS adoption has been a significant step towards transparency and lower information costs. The findings of study endorse the wider and faster adoption of international accounting standards, and provide a valuable evidence globally that can be useful to regulators and market participants.
Effect of Working Capital and Financial Aspects to Firm Value: an Empirical Study on Indonesian Listed Firms

Working capital management and financial aspects are important for increasing the value of a firm. Adjustments to the leverage, profitability/asset utilization, and growth of the company will affect firm value. The study was conducted on 167 non-financial companies listed on the Indonesia Stock Exchange in the period 2007–2016 using panel data analyzed using linear model regression with firm size as the control. The results show working capital, represented by the Net Trade Cycle, has a significant negative relationship to firm value. Meanwhile, the financial aspects show a significant positive relationship for leverage and profitability to firm value while sales growth has no significant effect on firm value.
Improving the estimation of patient costs due to TB

With the global scale-up of universal health coverage and a renewed interest in reducing poverty and vulnerability in the context of health, there have been substantial efforts towards including a representation of the economic impact of illness on patients and their households more formally in the evaluation of health care and development of health policy. Programmes increasingly need to track progress against disease-specific global targets, such as the End Tuberculosis (TB) Strategy which identifies a target of “no TB-affected family facing catastrophic cost due to TB” by 2020. There is also an increasing interest in understanding the impact of disease on impoverishment, and the broader dynamics of the interaction between health service delivery, health service expenditures and poverty as part of the economic evaluation of new technologies. This shift towards including the household perspective in health economics research requires consideration of whether the methods and data currently being used are appropriate. There are inconsistencies in current methodological approaches to estimate disease-specific costs from the patient perspective, and the applicability of methods for different study purposes is unclear. This thesis aims to improve the estimation of disease-specific patient, household, and catastrophic costs collected in the context of facility-level intervention-focused studies for different policy purposes. Focusing specifically on the case of TB in South Africa, this thesis evaluates existing methods for estimating catastrophic costs for TB and highlight methodological issues that researchers need to consider when collecting these costs. The research presented in this thesis confirms that people in South Africa continue to encounter catastrophic costs due to TB and provides some indications where investment from the South African government can reduce this burden. The thesis also identifies several important limitations in the current implementation of methods to estimate disease-specific catastrophic costs, and makes a strong argument in favour of a reference case on estimating patient, household, and catastrophic costs.
PENGARUH INFORMASI LABA, TOTAL ARUS KAS DAN KOMPONEN ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN DAGANG YANG TERDAFTAR DI BURSA EFEK INDONESIA

This research aims to determine the influence of the accounting income, total cash flow and cash flow components that cash flow operating activities, investing and financing influence the stock price at the Wholesale sector trading companies listed on the Indonesia Stock Exchange in 2011-2015 partially and simultaneously. The independent variables were examined in this study is the accounting profit, total cash flow, cash flow operating activities, investing activities and cash flows aks current funding activities. Sampling was done by purposive sampling. Test equipment research use multiple linear regression model. Conclusions from the study were simultaneously or partially in this study showed no effect of the independent variable on the dependent variable. The result of determination shows that the variable accounting profit, total cash flow and cash flow component of cash flows from operating, investing and financing only able to explain the share price by 1.6% while the rest is influenced by other variables that are not discussed in this study.
Company Characteristics, Corporate Governance, Audit Quality Impact on Earnings Management

Objective – The purpose of this research is to empirically examine how company characteristics, corporate governance and audit quality affect earnings management. Methodology/Technique – The population used for this research is manufacturing companies listed on the Indonesian Stock Exchange between 2013 and 2015. The sampling method used in this research is purposive sampling. 64 companies are examined, with 192 items of data being obtained. Findings – This research also uses statistical testing through a multiple regression. The results show that return on assets, financial leverage, free cash flow, and sales growth all have an influence on earnings management. Meanwhile, other variables such as managerial ownership, institutional ownership, board size, the presence of an audit committee, firm size, and audit quality have no significant effect on earnings management. Novelty – In this research, company characteristics are proxied with the return on assets, financial leverage, firm size, free cash flow, and sales growth, while corporate governance is proxied with managerial ownership, institutional ownership, board size, and the presence of an audit committee. Type of Paper: Empirical. Keywords: Company Characteristics; Corporate Governance; Audit Quality; Earnings Management; Agency Theory. Reference to this paper should be made as follows: Firnanti, F. ; Pirzada, K. ; Budiman. 2019. Company Characteristics, Corporate Governance, Audit Quality Impact on Earnings Management, Acc. Fin. Review 4 (2): 43 – 49 https://doi.org/10.35609/afr.2019. 4.2(2) JEL Classification: M40, M41, M49.
Energy turnover and heat exchange in mature lean and obese Zucker rats acutely exposed to three environmental temperatures for 24 hours.

Differences between lean (FA/? , n = 6) and obese (fa/fa, n = 6) mature male Zucker rats' energy turnover and heat storage were compared during a 24-h period when the animals were exposed to ambient temperatures of 30, 15 or 5 degrees C. Energy turnover was examined through measurements of heat production rates via indirect calorimetry and heat loss rates via direct calorimetry. Heat storage rates were calculated as the difference between heat production and heat loss rates. Predicted heat storage rates were also calculated as the product of the change in core temperature and the calculated specific heat of the animal based on body composition (carcass) analysis. A minimal heat loss rate was determined for each animal representing a period of least activity. Various comparisons were made: between groups (lean/obese), temperature (30, 15, 5 degrees C), calorimetry method (indirect/direct), period (light/dark), heat storage (experimental/predicted), and minimal heat loss. Immediately before a test, pretest weight and colonic temperature were obtained. Then, the animal was placed into the calorimeter chamber and remained there unrestrained for 24 h. Normal light/dark periods were maintained. On removal from the calorimeter, core temperature and body weight measurements were again obtained. Upon completion of all tests, body composition was analyzed and surface area determined. Energy turnover, i.e. both heat production and heat loss in the lean and obese animals differed among the 30, 15 and 5 degrees C exposures. The obese animals had relatively greater heat production rate and heat loss rate (kcal/day or kcal/kg (FFM)/day than the lean animals at 30, 15 and 5 degrees C. But, on a relative basis, the increments in heat production in the cold environments were greater for the lean animals. Both the lean and obese animals tended to be more active during the dark period when at 30 degrees C, but the difference was less at 15 degrees C and even less at 5 degrees C. Experimental heat storage rates did not differ significantly from predicted values at any of the temperatures with the possible exception of the animals at 5 degrees C. It was concluded that the mature obese Zucker rats had no major discernible defect in thermoregulation as revealed by rates of heat production and loss, although three of the obese rats did elicit a drop in colonic temperature during exposure to 5 degrees C, i.e. their excessive subcutaneous adiposity and thermal insulation did not prevent a fall in colonic temperature. (ABSTRACT TRUNCATED AT 400 WORDS)
Exploring the Value Dimensions and Their Impact on Customer Loyalty in Indian Banking Services

The purpose of the present study is to investigate the impact of the multiple dimensions of perceived value on customer experience metrics and loyalty. It also advances the concept of consumer value in the service industry, through modeling and measurement in service set up like banking. A web-based survey among 345 m-banking users was employed to gather data regarding the proposed set of constructs. A Structural Equation Modelling (SEM) technique was used to analyze the conceptual model and test the proposed set of hypotheses. The study results supported the fact that banking perceived value consists of five dimensions, such as Behavioral price, Monetary price, Emotional response, Quality, Reputation. The total configuration of these dimensions influences customer loyalty via the development of evaluation of customers towards banking services.
Creative Industry: Enhancing Competitive Advantage and Performance

This study is a kind of field research which aims to find out how the relationship between market orientation, product creativity and innovation, competitive advantage and creative industry performance in Malang town, East Java, Indonesia. Data collection on 133 samples of creative entrepreneurs were carried out on a non-probability sampling through a questionnaire instrument. The data obtained were analyzed using Partial Least Square (PLS) analysis. The results of the study show that market orientation has a direct, positive and significant effect on product innovation, competitive advantage, and industry performance. The findings also state that there is an intervening effect of product innovation on the effect of market orientation on competitive advantage and industry performance, there is also an intervening effect on competitive advantage over the effect of market orientation on industry performance. Product creativity has a positive and significant effect on product innovation. However, there is not enough strong evidence to support the hypothesis that product creativity directly or indirectly affects competitive advantage through product innovation, as well as industry performance through competitive advantage. The intervening effect only occurs on the relationship of product creativity with product innovation and industry performance. The managerial implication of the study is that to achieve high industry performance, creative industries need to increase competitive advantage, especially through competitive pricing strategies, improving market orientation, and product innovation.
Determinants of Corporate Social Responsibility Disclosure Practices: An Empirical study of Nigerian Listed Firms

This paper investigated determinants of corporate social responsibility disclosure practices of listed firms in Nigeria. Data covering the period of 2010-2017 was collected from the annual report and account of Sixteen (16) listed firms on Nigerian stock exchange market. Ordinary least Square Panel regression estimator was employed owing to the cross sectional and time series nature of the data. The result showed that board independence, financial leverage and age were positively related to corporate social responsibility disclosure while profitability was found to exhibit a negative relationship with corporate social responsibility disclosure. It was however revealed that approximately 40% of the variations in the dependent variable of CSR disclosure was explained by the explanatory variables and jointly tested all the variables had a significant effect on the dependent variable as revealed by the F-statistic of 14.44 significant at 5%. This study extends the scope of previous studies by including corporate governance variables of: board independence and board size which are issues of current contention. The paper contributes to the understanding of determinants of CSR disclosure practices and offers findings which are useful for both theory and practice.