Aritonang, Lerbin R
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Dea sebagai analisis alternatif dalam penelitian akuntansi Aritonang, Lerbin R
Jurnal Akuntansi Vol 10, No 3 (2006): September 2006
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v10i3.210

Abstract

Efficiency is an important concept in accounting. Analyzing efficiency can be done by some analyses. One of them is data envelopment analysis (DEA). This article describes how to use DEA and what the limitations, advantages and assumptions are. Some applications of DEA are also presented, so that readers have better knowledge of DEA.
Audit related variables dan company related variables yang berkaitan audit delay dan dampaknya terhadap return saham perusahaan-perusahaan yang go public di bei D, Elizabeth Sugiarto; Yuniarwati, Yuniarwati; Aritonang, Lerbin R
Jurnal Akuntansi Vol 15, No 3 (2011): September 2011
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v15i3.211

Abstract

The obedience of Public Financial Statement to the decision of Bapepam no.Kep-36/PM/2003 have to be evaluated because it may have impact to stock prices. The objective of this research is {I) to investigate some audit related variables and company related variables that can explain or predict Audit Delay, and (2) to evaluate investor reaction of Audit Delay. The result shows that there is negative and significant investor reaction of Audit Delay, so that the company have to take attention of relevance of Public Financial Statement
Dimensi kualitas hubungan dalam konteks jasa salon rambut Aritonang, Lerbin R
Jurnal Manajemen Vol 13, No 1 (2009): February 2009
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v13i1.215

Abstract

It is generally accepted that relationship quality consists of three dimensions, i.e. satisfaction, trust, and commitment but there is no research about relationship between the dimensions. Data were gathered from 267 consumers of saloon service in 7 locations. The findings suggest that satisfaction is a positive predictor of trust. Satisfaction is a positive predictor of commitment. Trust is a positive predictor of commitment. Satisfaction is a direct predictor of commitment or an indirect predictor of commitment via trust.
Kointegrasi dalam ekonometrlka Aritonang, Lerbin R
Jurnal Ekonomi Vol 11, No 1 (2006): March 2006
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v11i1.208

Abstract

Economics researchers use frequently OLS regression for time series variables without considering if the time series are stationary. These time series would provide many problems (challenges) in regression analysis. We may avoid the problems by transforming the series 10 be stationary and then use the appriate analysis. This paper explains the problems and how to solve it. The conclusion of this paper is that we must consider the stationary of time series before using OLS regression. If there is stationary, we must transfor it first and then use cointegrated regression.
Teori persaingan sempurna neoklasik digugat Aritonang, Lerbin R
Jurnal Ekonomi Vol 11, No 2 (2006): July 2006
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v11i2.209

Abstract

In 1995, Hunt and Morgan ( 1995) proposed new theory of competition, namely the resource advantage theory of competition. The theory were explicated·and contrasted with the neoclassical theory of perfect competition. They argued that the new theory of competition explains key macro and micro phenomena better Than neoclassical competition theory. This article describes the new theory and responses of scientific community.
Perspektif filsafat ilmu dalam ilmu pemasaran Aritonang, Lerbin R
Jurnal Manajemen Vol 10, No 3 (2006): October 2006
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v10i3.213

Abstract

Several decades ago, the scientific status of knowledge is based on logical positivism. In the next periods, logical positivism begin to be questioned by philosophers. They propose new paradigms of knowledge in philosophy of science. These new paradigms encouraged scholars to develop their knowledge. This article describes the implications of the new paradigms in science of marketing.