http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
- 中文 을 입력하시려면 zhongwen을 입력하시고 space를누르시면됩니다.
- 北京 을 입력하시려면 beijing을 입력하시고 space를 누르시면 됩니다.
RISS 인기검색어
- 검색키워드
- 저자 : Sulianti (검색결과 2 건)
- 무료
- 기관 내 무료
- 유료
-
The Influence of Leadership on the Competitive Advantage of SMEs
Diana Sulianti Kristina TOBING,Sudarsih SUDARSIH,Markus APRIONO,Ng KRISHNABUDI,Raden Andi SULARSO,Sampeadi SAMPEADI,Budi NUHARDJO 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.6
This academic study aims to examine, analyze and synthetize the role of entrepreneurial orientation in determining the influence of leadership on competitive advantage. The research was carried out at small- and medium-sized enterprises (SMEs) in the food sector made involved in cassava production. The number of samples in the study were 184 respondents who were entrepreneurs or business owners. The sample method used was judgment sampling with criteria. The data analysis used to determine the effect was Warp Partial Least Square (WarpPLS). Inner and outer models were evaluated for convergence validity and composite reliability. The results of data analysis show that all hypotheses are accepted; there is a positive and significant impact of the leadership on SMEs’ competitive advantage by placing entrepreneurial orientation as a moderating variable. An interesting finding is that the placement of entrepreneurial orientation as a moderating factor has a greater influence than the direct effect of leadership on competitive advantage. This research provides new insights to enable SME owners to include entrepreneurial orientation in their business practices, to assess market opportunities, update products, take business risks, make forward-looking decisions, and participate in training both from the Internet and that provided by local governments.
-
Accounting Earnings Response Coefficient: Is the Earning Response Coefficient Better or Not
PARAMITA, Ratna Wijayanti Daniar,FADAH, Isti,TOBING, Diana Sulianti K.,SUROSO, Imam Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.10
The study aims to compare whether using Earnings Response Coefficient (ERC) is better than using the new concept of Accounting Earnings Response Coefficient (AERC) in determining the earnings quality response coefficient value. Also, the study seeks to explain the effect of company characteristics and corporate governance on AERC through voluntary disclosure and information asymmetry. Research samples include 69 manufacturing companies listed on the Indonesian Stock Exchange over the period 2014-2017. The data come from annual reports, stock market prices, CSPI, EPS, stock returns and market returns. The research model is tested using the structural equation model (SEM) with partial least square (PLS). The results showed the value of the earnings response coefficient produced by AERC and ERC was different. Earnings quality resulting from AERC regression by adding CFO values better reflects the actual earnings quality. These results are consistent with the concept built from the proposition about earnings quality at AERC, that quality earnings are informative accounting earnings. The theoretical findings of this study provide an explanation that operational cash flow plays a role in evaluating earnings quality, while providing reinforcement that the ERC regression model fails to detect stock market reactions to information relevant to the aggregated values of accounting earnings.
ScienceON
스콜라연관 검색어 추천
이 검색어로 많이 본 자료
활용도 높은 자료
