Claim Missing Document
Check
Articles

Found 2 Documents
Search

STUDI EMPIRIS KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK JAKARTA Saleh, Rachmad; Susilowati, lndah
JURNAL BISNIS STRATEGI Vol 13, No 1 (2004): Juli
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1428.721 KB) | DOI: 10.14710/jbs.13.1.66-80

Abstract

The study aims to investigate firms' compliance in reporting the annual financial report to the BAPEPAM. Respondents were selected from the manufacture firms listed in Jakarta Stock Exchange. Hundred and ten firms sampled out of 155 firms (population) were withdrawn from annualy data of 2000-2002. The estimation technique of PROBIT model was invoked to analyze the data by using SHAZAM as econometrics' package (White, 1997). Two scenarios of Probit model were run to find out the best fit model. The results indicated that extraordinary and/or contingent items (EXTRA) variable was significant at a = 5 % to influence the firms' compliance (Timeliness) in submetting their annual financial report. While gearing (GEAR), profitability (PROFIT), size of firm (SIZE), age of firm (AGE) and ownership (OWN) have not statistically able to determine the dependent variable of compliance (Timeliness).This study suggests that the firm's compliance to submit the annual financial report on time should be measured more precisely to allow for indepthed resulst. Moreover, the aspects of auditor, the complexity of firm, types of audit committee and the quality of firm internal control have accounted for the future research.
ANALISIS INTENSITAS PENGGUNAAN JAMINAN PEMELIHARAAN KESEHATAN (JPK) OLEH PARA PESERTA JAMSOSTEK DI KOTA SEMARANG (Studi Kasus pada Perusahaan Bitratex, Sandratex dan Sinar Pantja Djaja) Susilowati, lndah; Poerbandari, Emy
JURNAL BISNIS STRATEGI Vol 13, No 1 (2004): Juli
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1134.202 KB) | DOI: 10.14710/jbs.13.1.39-53

Abstract

This study aims to analyze the factors influence toward the intencity of utilization of health insurance (JPK) in textile industries observed. The data was collected by interviewing 150 respondents. Estimating technique of Tobit regression model was invoked to determine the use of JPK utilization (INTENS) which hypotesize to be affected by education level (EDUC), household numbers (HH), number of schooling years child (CHILD), Income (INC), costs (COST), service quality (QUALITY) and work environment (LINGKUNG). The results indicated that HH, CHILD, and QUALITY were positively influence and statistically significant in determining the use of JPK (INTENS) at a = 1% to a = 10%. In general, JPK has not optimally utilized by the users since many respondents are utilizing other facilities for their health maintenance such as village health center, private doctors and hospital, and traditional medicines.This study recommends that improvement on: service quality, conveniencies to use JPK facilities (e.g. strategic location of JPK clinic), attitude and reputation of doctor and other paramedic, punctuated timetable of the clinic services, and quality of medicine supplied to users. Moreover, JPK should has its own hospital in short since the potential users of JPK is about 7.97% of Semarang Municipality population.