SWL-Economic

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ANALISIS BEBERAPA FAKTOR YANG MEMPENGARUHI PROFITABLITAS EICUITAS (ROE) PERUSAHAAN PAPA INDUSTRI TEKSTIN DI PASAR MODAL INDONESIA
(2014-03-03) Hasan, Amir
Penelitian ini bertujuan untuk ntengetahui; 1) pengaruh faktor-faktor Operating Return on Assets (ORA), Financial Leverage, Bully, Pinjaman, dan Pajak Perseroan mempunyai pengaruh secara signifikan terhadap perkembangan profitabilitas ekuitas. 2) Faktor dominan yang mempengaruhii profitabilitas ekuitas pada perusahaan industri tekstil yang masuk Pasar Modal Indonesia. Penelitian ini menggunakan data sekunder terhadap 5 (lima) perusahaan yang dipilih secara "purposive-sampling" dari 14 perusakaan industri tekstil yang masuk Pasar Modal Indonesia. Data yang terkumpul disusun secara tabulator kemudian dianalisis menggunakan model regresi linier ganda dengan terlebih dahulu menggabungkan antara data cross section dan data time-series sebanyak 5 perusahaan sampel yang diteliti. Hasil penelitian menunjukkan : (I) faktor-faktor berupa OROA, Financial Leverage, Bunga Pinjaman, dan Pajak Perseroan secara bersama-sama menunjukkan adanya pengaruh yang signifikan/bermakna terhadap perkembangan profitabilitas ekuitas perusahaan-perusahaan industri tekstil yang masuk Pasar Modal Indonesia. Hal ini ditunjukkan oleh hasil F-ratio = 16,847> F-tabel pada taraf nyata 95% = 2,87. Disamping itu nilai R2= 0,7711 atau 77,11%. (2) Diantara keempatvariabel bebas yang diteliti yaitu : OROA, Financial Leverage, Bunga Pinjaman dan Pajak Perseroan, secara signifikan variabel OROA mempunyai pengaruh dominan terhadap perkembangan profabilitas ekuitas perusahaan - perusahaan industri tekstil yang masuk Pasar Modal Indonesia. Karena hasil r parsial variabel OROA mencapai 0,5586 atau sebesar 55,86% dan t-hitung sebesar 5,031 > t-tabel = 2,09. Kemudian setelah dianalisis lebih lanjut unsur dominam yang berpengaruh terhadap OROA adaLah Assets Turnover (ATO), khususnya mengenai volume sales relatif masih rendah jika dibandingkan dengan Total Assets.
ANALISIS KOMPARATIF KONDISI EKONOMI NELAYAN PADA PERDAGANGAN LINTAS BATAS INDONESIA-MALAYSIA DI KABUPATEN BENGKALIS
(2014-01-29) Kornita, Sri Endang; Bathara, Lamun
The trade on fishery commodity need to examine the effectively for the fisher welfare. The objective of this research was to examine the trade of fisher in sub district Bantan, Bengkalis Regency, Riau Province. Primary data were collected through field research and fishers had been deeply interviewed. Based on the result of research shown that trade, undoubtedly, had played an important income in developing fisher establishments in Bantan. Comparative by the trade have done by fisher at local and the cross island, to cross boundary; shown the trade margin from fishery products are more better at the cross boundary trade, but fishfarmer share from fishery products are more better at cross island trade.
ANALISIS PENGARUH KUALITAS PBMBELAJARAN, ORIENTASI PROFESIONAL, DAN KESEMPATAN PEMBELAJARAN ORGANISASI TERHADAP HASIL BELAJAR MAHASISWA
(2017-01-10) Nur, Emrinaldi
Perkembangan dunia yang semakin pesat menuntut semua sumberdaya manusia untuk berpacu meningkatkan kualitas untuk menghadapi tantangan yang ada. Untuk itu diperlukan pembekalan sumberdaya manusia dengan pendidikan tinggi sesuai dengan profesinya. Pendidikan tinggi yang dibutuhkan adalah pendidikan tinggi yang mampu menyesuaikan diri dengan perubahan lingkungan dan perubahan stokeholder dari suatu institusi. Karenya dibutuhkan adanya orientasi professional, kesempatan pembelajaran organisasi, kualitas pengajaran, dan partisipasi dari semua personil yang ada dalam lingkungan pendidikan tersebut
ANALISIS PENGARUH RATIO KEUANGAN TERHADAP PEROLEHAN LABA KOPERASI PEGAWAI NEGERI DI KOTAMADYA PEKANBARU
(2014-03-03) Hasan, Amir
This research studies about the influence of the change composition of the current asset to the current ratio, the total debt to the equity ratio, the net earning power to the total asset, and the net sale to the total asset turn over towards the profit achievement at the cooperative of government civil servants in Pekanbaru Municipality. This also aims at finding out what factors have the most dominant influence on the profit achievement at the cooperative of government civil servants in Pekanbaru Municipality. The analysis applied in this resarch was the multiple linear regression method with 5 (five) variabels consisting of 4 (four) independent variables and 1 (one) dependent variable. The conduct of this research was based on two hypotheses. Firstly, it was assumed that the achievement of profit by the cooperative of government civil servants in Pekanbaru Municipality was simultaneously influenced by the percentage of composition change in the current asset to the current ratio, the total debt to the equity ratio, the net earning power to the total asset, and the net sale to the total asset turn over. Secondly, the profit achievement at the cooperative of government civil servants in Pekanbaru Municipality was dominantly influenced by the percentage of composition change in the net earning power ratio to the total asset. After conducting the test, the result proved the first and second hypotheses giving the significant meaning that the financial ratios were dominant in measuring and influencing the profit achievement at the cooperative of government civil servants.
AN ANALYSIS ON THE APPLICATION OF ACCOUNTING RESPONSIBILITY SYSTEM IN THE COMPANY OF DOMESTIC PRIVATE INVESTMENT IN PEKANBARU MUNICIPALITY
(2014-03-03) Hasan, Amir
The objective of this research is to look at the role of the application of the accounting responsibility system as well as the process of evaluating the manager's management of Pekanbaru Domestic Private Investment company in improving the company's efficiency. In line with the problem and the objective mentioned above, a hypothesis is made as follows: there is no different application of the accounting responsibility system as a means of evaluating the management of Domestic Private investment company in Pekanbaru. The analysis is based on both primary and secondary data. Primary data were collected by using a questionaire handed out to 20 respondents within the company. And secondary data were taken from Riau Statistic Office, Riau Domestic Investment Coordinating Board and from other related institutions. The analysis technique used is a statistical test, namely Chi - Square test. By 5 % significance level the statistical test of Chi-Square shows Xo =- 18,256, which is smaller than TX = 21,03, this means there is no different application of accounting responsibility system in the evaluation of the management within the units of Pekanbaru DPIM company. This finding suggests these units be involved in sorting out their own budgets. Consequently. The managers of each organization unit including all managerial levels within the company would be motivated to realize any stipulated programs.
DETERMINATION OF TECHNICAL BEST DESIGN OF INTERNET FINANCIAL REPORTING IN COGNITIVE WORKLOAD CONTEX Experimental Studies with Five Stages Hierarchically Nested Design
(2017-01-10) Nur, Emrinaldi
This research is built to address the phenomenon of potential conflict of interest due to the absence of regulation, as well as user error in making the decision due to the presentation format of the IFR (Internet Financial Reporting). This research is to examine and propose the best technical design in the application of IFR based on cognitive load context Technical design was used; use hyperlinks, file format, navigation system, the type of information presented as well as the size of the company. Cognitive load is measured by cognitive workload from NASA TASK-LOAD INDEX Experimental method with 2 x 2 x 2 x 2 x 2 between subjects’ five stages hierarchically nested design used in this study. Subjects of experiments used in this study are investors. NESTED ANOVA is used as a statistical tool to test the proposed hypothesis. The result shows the proposed hypotheses is received support and analysis for cognitive work load Showed that the greatest cognitive workload with a hyperlink in IFR design that presents only relevant information and HTML file format, navigation system hierarchically in large companies is IFR design with the greatest potential for cognitive overload (PC22 of IFR design). Meanwhile PC24 of IR design is IFR design with cognitive overload of choices.
ECONOMIC MACRO INFLUENCE STUDY, CAPITAL, AND LIQUIDITY TO FINANCIAL PERFORMANCE AT LOCAL DEVELOPMENT BANK IN INDONESIA BEFORE AND AFTER AREA AUTONOMY
(2014-03-03) Hasan, Amir; Anuar, Khairul; Ismail, Abdul Ghafar
Purpose of this research is to know influence macro economic, capital, and liquidity to fmancial performance at local development bank (BPD) in ndonesia.This research is research explanatory, with research unit of all (population) Local Development Bank in Indonesia. Based on Indonesia Bank data there are 26 local development bank in Indonesia. Data collecting is done by using secondary data in the form of publication financial statements of local development bank of all Indonesia from the year 1996 until the year 2005 (during 10 years). Financial statements obtained from Indonesia bank head office and research bureau info bank. Research type applied is the causal relation by using census and secondary’s data collecting and data analysis done through structural equation model (SEM). Result of this research indicates that: I) macro variable of chartered investment counsel either before and also after area autonomy shows different result, before area autonomy doesn’t have an effect on significant to financial performance, while after area autonomy influential significant; 2) variable capital influential significant to financial performance before area autonomy, while after area autonomy doesn’t have an effect on significant; 3) variable liquidity before area autonomy influential significant to financial performance, and after area autonomy doesn’t have an effect on significant.
THE EFFECT OF BUDGET PARTICIPATION ON BUDGET SLACK: THE INFLUENCE OF ORGANIZATIONAL COMMITMENT AND ENVIRONMENTAL UNCERTAINTY
(2014-06-02) Sari, Ria Nelly; Anugerah, Rita; Winaldy, Rafli
This study examines the form of association between practice of budget participation and budget slack in banking industry.This paper also examines the role played by organizational commitment and environmental uncertainty as moderators in the relationship between budget participation and budget slack. Responses from 84 managers (54% response rate) were collected through questionnaire that had been distributed to 32 banks in Pekanbaru, Riau Province, Indonesia. Using a hierarchical regression analysis, the results show the interaction effect between budget participation and organizational commitment on budget slack and the interaction effect of budget participation and environmental uncertainty on budget slack. The results offered support that negative relationship between budget participation and budget slack is stronger if the individual has a high organizational commitment. In addition, if the level of environmental uncertainty is high it is possible that the person who actively involve in budgeting process will create budget slack
THE EFFECT OF COMMUNICATION TECHNOLOGY ON THE RELATIONSHIP BETWEEN ORGANIZATIONAL ENVIRONMENT AND ORGANIZATIONAL STRUCTURE: STUDY IN BANKING INDUSTRY
(2014-06-02) Sari, Ria Nelly; Anugerah, Rita; Andriyani, Rika
This study examines the moderating effect of communication technology on the relationship between organizational environment and organizational structure. Responses from 94 managers (59% response rate) were collected through questionnaire that had been distributed to 32 banks in Pekanbaru, Riau Province, Indonesia. Using a multiple regression analysis, the results show that the interaction of environmental dynamism and communication technology has a negative effect on organizational structure (formalization, complexity and integration). This study also found that the relationship between environmental complexity and centralization of organizational structure was moderated by communication technology. Meanwhile, communication technology has a positif effect on the relationship between environmental complexity and organizational structure (complexity and integration). This study provides further evidence on the importance of communication technology to organizational structure
THE EFFECT OF INTERNAL CONTROL PROCEDURES AND GOOD GOVERNANCE ON FRAUD INCIDENTS IN GOVERNMENT AGENCIES
(2014-06-02) Sanusi, Zuraidah Mohd; Marjuni, Noor Syazana; Mohamed, Norhayati
Fraud is a major economic crime affecting businesses around the world each year and received tremendous public attention. Not only concentrating on the private sector, fraud in the public sector has and always will continue to be a thorn in the inside of any government throughout the world. In Malaysia, fraudulent activities were also found to be occurred in its government. The main objective of the study is to identify the elements of monitoring mechanisms that might be influenced to reduce the level of fraud incidents in Malaysian government. The monitoring mechanisms provided in this study are good governance, internal control procedures and fraud prevention programs. A survey was conducted to various government officers and 91 usable responses were received. Results showed that generally, misappropriation of assets was ranked to be the most fraud case which frequently occurred in the Malaysian government agencies. Based on a regression analysis The results of the study indicated that only one element of the internal control procedures namely the policies was significant in reducing the fraud incidents. Besides, both of the good governance and fraud prevention programs were also proven to have the significant negative relationship with the occurrences of fraud within the Malaysian government agencies. Implications of these findings are discussed.
The Effectiveness of Village Fund Management (Case Study at Villages in Coastal Areas in Riau)
(International Journal of Economic Research, 2017-10-26) Azlina, Nur; Hasan, Amir; Desmiyawati
The purpose of this study is to find the effectiveness of village funds management measured by target, on time, and responsibility of village management funds. This is qualitative study with phenomenology methods. This study is performed at villages in coastal areas in Riau, in this case were villages in Bengkalis Regency. The results show that the village fund disbursed by the government to villages has been managed by almost the village villagers who have not been done by village development. While in the village fund distribution is still often late, it was due to the limited human resources. All activities funded by the village reported by village in a form of report the village realization fund. To make this report, the village still assisted by the accounting supporting (staff from regency). The result of this research is to collect priority of villagers needs before budgeting process, and training the village staff to be independent in making financial reports
Faktor-Faktor Yang Mempengaruhi Rasio Pembayaran Dividen
(2015-03-11) Darlis, Edfan; Gusmayeni, Wina
The study is based on the relationship between dividend policy , agency problems and transaction costs is to examine the relationship of agency factors and the factors that affect the cost of the transaction to the dividend payout ratio . Agency factors in this study are in the possession (insider ownership) , institutional ownership (institutional ownership) , the spread ofshareholders (shareholder dispersion ) , while the factors that affect the cost of the transaction represented by the company's growth (growth) and enterpriserisk (beta). By using the Spearman rank correlation in the data cross-sectional results show that insider ownership and growth of the company has a negative correlation (inverse) and significant dividend payout ratio . Meanwhile, institutional o-wnership , and the risk of spread of shareholders the cornpany does not have a relationship to the dividend payout ratio
FIRM PERFORMANCE, CEO TENURE AND CORPORATE GOVERNANCE REPORTING: EVIDENCE FROM INDONESIA
(2014-06-02) Sari, Ria Nelly; Anugerah, Rita; Herly, Miranti
This study attempts to investigate the relationship between firm performance and CEO tenure on corporate governance reporting. Seventy-three large public firms from 100 largest companies in Indonesia were selected as the sample. Data for corporate governance reporting are collected from annual reports for the year 2005-2007. Corporate governance reporting is indexed by the extent to which companies disclose the corporate governance practices in their annual report. The disclosure index reporting model developed in the current research is based on selected items using in Annual Report Award (ARA, an award given annually to Indonesian listed and non listed companies interm of relevant information disclosed), and firm performance is measured using two indicators; ROA and Tobin-Q. Results demonstrate that when firm performance is measured by ROA, firm performance is positively related to corporate governance reporting but the relationship becomes significantly negative when performance is measured by Tobin-Q. Results support that CEO tenure significantly has a negative relationship with corporate governance reporting. The interactive effects of firm performance and CEO tenure on corporate governance reporting demonstrate that only the interaction of ROA and CEO tenure effects is significantly related to corporate governance reporting. However, the interaction between CEO tenure and Tobin-Q is not associated with the level of corporate governance reporting. The discussion and implications of the findings and also suggestions for future research are discussed.
HUBUNGAN STRATEGI , KETIDAKPASTIAN LINGKUNGAN DAN KINERJA : INFORMASI BROADSCOPE SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL INTERVENING
(2013-08-28) Desmiyawati; Azlina, Nur
Penelitian ini menguji apakah hubungan antara strategi SBU, ketidakpastian lingkungan dengan kinerja SBU di mediasi oleh penggunaan karakteristik informasi broadscope sistem akuntansi manajemen dalam pengambilan keputusan. Populasi penelitian ini adalah seluruh perusahaan perbankan yang ada di Pekanbaru. Sampel penelitian adalah para manager SBU perusahaan perbankan tersebut. Pengumpulan data penelitian dilakukan dengan cara mengirimkan kuisioner kepada manager SBU perusahaan perbankan pekanbaru. Jumlah kuisioner yang dikirim sebanyak 100 kuisioner. Jumlah yang kembali dan dapat digunakan dalam penelitian sebanyak 53 kuisioner. Pengujian data penelitian dilakukan dengan regresi berganda yang diperluas dengan path analysis. Dari pengujian yang dilakukan terhadap hipotesis penelitian diperoleh hasil bahwa tidak terdapat pengaruh antara strategi SBU dan ketidakpastian lingkungan terhadap kinerja SBU baik secara langsung maupun melalui karakteristik informasi broadscope sistem akuntansi manajemen. Pengaruh karakteristik informasi broadscope sistem akuntansi manajemen terhadap kinerja SBU adalah positif dan signifikan.
IMPLEMENTASI KEPUASAN KERJA TERHADAP KOMITMEN KARYAWAN PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK RIAU DAN KEPULAUAN RIAU
(2014-03-27) Indarti, Sri; Hendriani, Susi; Dalimunthe, Subhanzuhri
This study aimed to determine the effect of variable awards program, mutation, and employee relations and simultaneous partial effect on job satisfaction and job satisfaction variables influence on employee commitment in the Regional Office of Directorate General of Taxation Riau and Riau Islands. On the basis of these objectives, the award program variables, mutation, and labor relations are independent variables and employee satisfaction is the dependent variable. The next variable become independent variable employee satisfaction and employee commitment is the dependent variable. The population in this study were the employees of the Directorate General of Taxation Office of Riau and Riau Islands, amounting to 83 people, but the number of respondents who gave the response was a number 71. Data collection techniques used were questionnaires and interviews. Tests carried out using statistical test multiple linear regression analysis. To test the value of job satisfaction obtained R square of 0.74, which means 74% variation in job satisfaction can be explained by variations of the three independent variables, namely the award program, mutation, and employee relations while the remaining 26% are caused by other variables outside the model. To test the commitment of employees obtained value R square of 0.628, which means 62.8% variable employee commitment can be explained by the variable job satisfaction while the remaining 37.2% were caused by other variables outside the model. Testing is done with the degree of confidence (level of confidenct) 95% or α = 0.05. The results showed also that the awards program variables, the mutation has a positive and significant impact on job satisfaction while the employee relationship has a positive but not significant effect on job satisfaction. Furthermore, the results showed that job satisfaction variables have positive and significant impact on employee commitment.
Internet Financial Reporting: Presentation Effect of Financial Information Format on Investment Decision-Makers Performance (Experimental Study in Indonesia Cases)
(2017-01-10) Nur, Emrinaldi
The Increased use Internet in private, improving user access to online reporting of financial companies (Internet Financial Reporting-IFR). However until now, both in Indonesia (IAI, IDX, Bapepam) and international (IMF, IASB, IFAD, Web Trust, COB and FASB) regulations are not yet available to guide practice IFR. This phenomenon gave birth to the potential conflict of interest between parties who provide information and user information (Lymer et al., 1999). This research is built to address the phenomenon of potential conflict of interest due to the absence of regulation, as well as user error in making the decision due to the presentation format of IFR. This research is to examine and propose the best technical design in the application of IFR based decision-making performance effectiveness. Technical design was used; use hyperlinks, file format, navigation system, the type of information presented as well as the size of the company. The theory of cognitive fit Vessey (1991) who assume that when used in accordance with design problems, the performance of decision-making will increase, used in this study. Performance report users in making decisions is measured by the amount of information, decision time, decision accuracy, user perceptions, and effects diluasi. Five hypotheses are developed to answer the purposes of research. Experimental method to design 2 x 2 x 2 x 2 x 2 between subject five stages hierarchically nested design used in this study. Thus, in this study developed 32 designs IFR for each cell that was built in the design of experiments. The subjects of experiments used in this study are investors actually, because the votes will be able to give better results than the proxy to the student. Tasks (cases) in the experiment adopted while developing the task (case) used Kelton (2006). Two companies were selected from the Indonesian Stock Exchange (IDX), to represent large corporations and small companies, who were then asked to determine the amount of current income, profits prediksian and willingness to invest on the company. Furthermore, MANOVA is used as a statistical tool to test the proposed hypothesis.
KEILMIAHAN POSITIVE ACCOUNTING THEORY DIPANDANG DARI TIGA MAIN STREAM FILSAFAT (LAKATOS, KUHN DAN POPPER)
(2017-01-10) Nur, Emrinaldi
Teori Akuntansi positff (positive Accounting Theory / PAT), merupakan suatu teori yang bertujuan untuk menielaskan bagaimana dunia dengan regulasi praktik akuntansi dan bagaimani Ounia tainpa regulasi. Pengembangan PAT disandarkan pada Teori ekonomi yang lebih luas-seperti teori ekonoini neoklasik dan dipandang dari sisi nilai ilmiah Lakatos yang diperoletr dari modifikasi dan penambahan asumsi teori ekonomi neo-klasik versi Ghicago, didapatkan 7 asumsi dasar keilrniahdn pAT, dan melahirkan berbagai teori dan ttipolesis yang mendukungnya; Hipotesis pasar efsien, CApM, Toeri ekspektasi rasional, Teori kontrak atau teori agensi, Teori proses politik, Berbagai hipotasis yanj Oapat diuj, dan Berbagai asumsi penting yang digunakan dalam pengujian empiris.
KEPEMIMPINAN PRIA DAN WANITA
(2014-02-18) Sasmita, Jumiati; Raihan, Said As’ad
Penelitian deskriptif ini bertujuan menganalisis kepemimpinan Pria dan Wanita berdasarkan Study Kepustakaan dan Penelitian ini bertujuan untuk mengetahui perbedaan kepemimpinan pria dan wanita. Hasil penelitian menunjukkan bahwa Pada dasarnya, wanita memiliki sifat-sifat dasar untuk sukses sebagai pemimpin. Karena cenderung lebih sabar, memiliki empati, dan multitasking, mampu mengerjakan beberapa hal sekaligus, Dalam hal kuasa, pria pun cenderung mengunakan kuasa yang berasal dari otoritas formalnya atau dari posisinya di dalam organisasi tersebut. Tidak demikian halnya dengan wanita sebab mereka lebih siap membagi kuasa dan informasi yang dimilikinya kepada bawahan. Gaya kepemimpinan kaum wanita bersifat interaktif merupakan kepanjangan dari naluri interaksi atau relasi yang sudah mengakar dalam kepribadian mereka. pemimpin lelaki lebih cenderung ke arah kepemimpinan “tendency“. Gaya kepemimpinan pria dalam organisasi disebut transaksi, sedangkan wanita lebih suka menggunakan pendekatan partisipasi di mana para bawahan didorong untuk memberikan sumbangsih demi kepentingan organisasi. Selanjutnya wanita selalu lebih mementingkan hubungan interpersonal, komunikasi, motivasi pekerja, berorientasi tugas, dan bersikap lebih demokratis dibandingkan dengan lelaki yang lebih mementingkan aspek perancangan strategik dan analisa
MANAJEMEN RISIKO INSTRUMEN DERIVATIF ANTARA MANFAAT DAN RISIKO
(2017-01-10) Nur, Emrinaldi
Derivalif sebagai instrumen finansial .seperti instrwnen finan,sial lainnya memberikan madaat ekor,omi pada suatu tindakan pent;tahaan dalam menuntun spekulasi. Instramen derivatd se[tefti optiort,s, ./bmvard, ,rw'ap dan .future yang berguna untuk menekan in;testasi atau resiho transaksi merupakan program sarana lindung daru resiko yartg dihadapi. Untt,k itu, perlu kecermatan dalam menggunaknn deri',ati, namun resiko tidak clikelola ,secara baik lmanajemen resiko).
The Mediating Effect of Accountability, Job-Relevant Information and Organizational Commitment on the Relationship between Budgetary Participation and Managerial Performance
(2014-11-10) Ria, Nelly Sari; Rita, Anugerah; Kamaliah; Vince, Ratnawati
The objective of this paper is to report the findings of a study that examines how budgetary participation affect managerial performance. In this study we proposed that the effect of budgetary participation on managerial performance is indirect through the mediating variables of accountability, job relevant-information and organizational commitment. A model was developed and tested using a sample of 66 managers from one group of companies (7 companies) in Dumai, Indonesia. The results revealed the existence of a significant and positive association between budgetary participation on managerial performance through accountability and also a significant and positive association between budget participation and managerial performance through organizational commitment. However, contrary to hypothesis proposed the role of job-relevant information as a mediating variable can not be supported. Implication of the findings and suggestions for future research are discussed. Keywords: Budgetary Participation, Accountability, Job-Relevant Information, Organizational Commitment, Managerial Performance

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