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<![CDATA[MANFAAT GOODWILL IMPAIRMENT, EARNINGS PER SHARE (EPS), SERTA KANDUNGAN GOODWILL IMPAIRMENT PADA EARNINGS PER SHARE TERHADAP HARGA SAHAM ]]>
<![CDATA[Kusuma, Dheni Indra]]>
<![CDATA[ Modus Journals Vol 29, No 1 (2017): MODUS ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Atma Jaya Yogyakarta ]]>
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DOI: 10.24002/modus.v29i1.1023
<![CDATA[Abstract The development of science and the rules that apply internationally demanded radical changes in every part that receives the impact of the rule changes. Goodwill is one part that is still busy discussed at this time. Change of rules recognition of the amortization of goodwill to be a rule that only recognizes Goodwill Impairment on the financial statements give a separate impact to the financial statements presented. Investors can assume both positive and negative on the financial statements are presented so that it will affect the company's stock price on the Indonesia Stock Exchange.This study aimed to examine the effect of Goodwill Impairment on stock prices, also conducted to examine the effect of earnings per share which has taken into account the value of Goodwill Impairment on stock prices, and testing the effect of variable Goodwill Impairment issued separately from EPS on stock prices.Hypothesis testing is done by using a cross-sectional regressions for each year of observations from the years 2011-2015 and the whole year of observation (pooled regression). This study uses data observed company selected by purposive sampling the years 2011-2015 of all companies listed on the Indonesia Stock Exchange reported that generate goodwill and positive earnings. We find that goodwill impairment does not explain significantly more of the observed distribution of share price. Our result suggests that goodwill impairment does not contain incremental value-relevant information. Keywords: earnings per share (EPS), goodwill amortization, goodwill impairment, Indonesia Stock Exchange, stock price]]>
<![CDATA[PENGARUH SERTIFIKASI DIRI (SELF-CERTIFICATION) TERHADAP SLACK ANGGARAN: PERAN PENGENDALIAN INFORMAL DALAM MEMITIGASI PERILAKU OPORTUNIS: PENDEKATAN EKSPERIMEN ]]>
<![CDATA[Yandra, Fachmi Pachlevi]]>;
<![CDATA[Kusuma, Dheni Indra]]>
<![CDATA[ Modus Journals Vol 31, No 2 (2019): MODUS ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Atma Jaya Yogyakarta ]]>
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DOI: 10.24002/modus.v31i2.2395
<![CDATA[ABSTRACT Budget participation raises the problem of opportunistic behavior in the form of budgetary slack. Budget slack occurs when employees try to use information to overestimate the estimated resources needed or reduce the estimated income that can be achieved to make it easier for them to achieve cost efficiency and performance targets, so that they get better performance evaluation scores. In terms of accounting, organizations try to prevent or reduce slack behavior because it has consequences for the loss of opportunities for profits or increased costs. This study aims to conduct laboratory experiments to test the role of self-certification as a variable capable of mitigating budget slack behavior. The participants who will be used in this study are S1 and S2 students of YKPN College of Economics, Yogyakarta. The reason for choosing students as participants is because the assignments given in this experiment only require individual general cognitive abilities, not special abilities that require judgment and individual work experience. Research data collection was carried out using a 1 x 2 experimental design between subjects. The experiment will be carried out using a computer-assisted program. The assignment given was the assignment of "symbol matching" adopted from Nahartyo (2012). Budget slack variables are measured based on the variance between estimation and realization of the success of the task. Variable manipulation of self-certification against participants will be inserted in experimental case material. The hypothesis was tested using ANOVA statistical tools, by comparing the average variance between manipulation groups and control groups. Keywords: budgetary slack; self-certification; budget participation ABSTRAKPartisipasi anggaran memunculkan masalah perilaku oportunis berupa slack anggaran. Slack anggaran terjadi pada saat pegawai mencoba memanfaatkan informasi untuk melebihkan estimasi sumber daya yang dibutuhkan atau menurunkan estimasi pendapatan yang mampu dicapai agar memudahkan mereka mencapai efisiensi biaya dan target kinerja, sehingga mendapat skor evaluasi kinerja yang lebih baik. Dari sudut pandang akuntansi, organisasi mencoba untuk mencegah atau mengurangi perilaku slack karena memiliki konsekuensi terhadap hilangnya peluang keuntungan atau peningkatan biaya. Penelitian ini bertujuan melakukan eksperimen laboratorium untuk menguji peran sertifikasi diri (self-certification) sebagai variabel yang mampu memitigasi perilaku slack anggaran. Partisipan yang akan digunakan dalam penelitian ini adalah mahasiswa S1 dan S2 Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta. Alasan pemilihan mahasiswa sebagai partisipan adalah karena penugasan yang diberikan dalam eksperimen ini hanya membutuhkan kemampuan kognitif umum individu, bukan berupa kemampuan khusus yang membutuhkan judgment dan pengalaman kerja individu. Pengumpulan data penelitian dilakukan menggunakan desain eksperimen 1 x 2 antar subjek. Eksperimen akan dilaksanakan menggunakan program berbantuan komputer. Penugasan yang diberikan adalah penugasan “pencocokan simbol†yang diadopsi dari Nahartyo (2012). Variabel slack anggaran diukur berdasarkan variansi antara estimasi dan realisasi keberhasilan tugas. Manipulasi variabel sertifikasi diri terhadap partisipan akan diselipkan dalam material kasus eksperimen. Hipotesis diuji menggunakan alat statistik ANOVA, dengan membandingkan rata-rata variansi antar grup manipulasi dan grup kontrol.  Kata kunci : slack anggaran; sertifikasi diri; penganggaran partisipatif]]>
<![CDATA[PENGARUH RASIO KEUANGAN, ECONOMIC VALUE ADDED, DAN MARKET VALUE ADDED TERHADAP HARGA SAHAM PERUSAHAAN TERINDEKS PEFINDO 25 ]]>
<![CDATA[Dheni Indra Kusuma]]>
<![CDATA[ Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 1 (2018): JURNAL KAJIAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jkb.v26i1.128
<![CDATA[The capital market has been progressing very rapidly. The annual financial statements of companies listed on the Indonesia Stock Exchange have become one of the investor analysis tools to take a business action. The decision of the investor will affect the value of the company reflected through the stock market price of the company. Financial ratios are still trusted by investors as the basis for analysis in decision making. Methods of Economic Value Added, and Market Value Added emerged as an alternative complement information for investors to analyze and make decisions.This study aims to examine the influence of financial ratios, Economic Value Added, and Market Value Added on stock prices. The sample to be observed are companies that are included in the index PEFINDO 25. The growing of beginner investors and Small and Medium Enterprises that entered the Indonesia Stock Exchange became the basis of interest researchers to conduct this research. Hypothesis testing was performed by using crosssectional regression for each year observation from 2010-2015 and all pooled regression years. This study uses observational company data selected by purposive sampling year 2010-2015 from all companies listed in Indonesia Stock Exchange included in index PEFINDO 25. The results shows that variables of DER, PER, EVA, and MVA affects in the companies.]]>
<![CDATA[PENGARUH KECENDERUNGAN PEMILIHAN RISIKO DALAM PENGAMBILAN KEPUTUSAN INVESTASI YANG DIMODERASI OLEH GENDER: PENDEKATAN EKSPERIMEN ]]>
<![CDATA[Dheni Indra Kusuma]]>;
<![CDATA[Daniel Joel Immanuel Kairupan]]>
<![CDATA[ Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 2 (2021): JURNAL KAJIAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jkb.v29i2.275
<![CDATA[This study aims to conduct laboratory experiments to examine the tendency of risk selection as a variable that affects managers in making investment decisions. Gender factor is used as a moderating variable in this study. Gender differences are thought to play a role as a variable that strengthens or weakens managers in making investment decisions. Research data collection was carried out using a 1 x 2 experimental design between subjects. Experiments will be carried out using a computer assisted program. Regarding the Covid-19 pandemic, the experiment will be carried out online with the help of zoom technology and google form with a limited time so that it approaches the experiment which is carried out directly through face to face. Hypotheses were tested using Pearson Chi Square statistical tools and ANOVA Two Way with Interaction. The result of this research is the tendency of risk selection affects investment decision making. while gender is not a moderating variable in this study.]]>
<![CDATA[MANFAAT GOODWILL IMPAIRMENT, EARNINGS PER SHARE (EPS), SERTA KANDUNGAN GOODWILL IMPAIRMENT PADA EARNINGS PER SHARE TERHADAP HARGA SAHAM ]]>
<![CDATA[Dheni Indra Kusuma]]>
<![CDATA[ Modus Vol. 29 No. 1 (2017): MODUS ]]>
Publisher : <![CDATA[Faculty of Business and Economics Universitas Atma Jaya Yogyakarta ]]>
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DOI: 10.24002/modus.v29i1.1023
<![CDATA[Abstract The development of science and the rules that apply internationally demanded radical changes in every part that receives the impact of the rule changes. Goodwill is one part that is still busy discussed at this time. Change of rules recognition of the amortization of goodwill to be a rule that only recognizes Goodwill Impairment on the financial statements give a separate impact to the financial statements presented. Investors can assume both positive and negative on the financial statements are presented so that it will affect the company's stock price on the Indonesia Stock Exchange.This study aimed to examine the effect of Goodwill Impairment on stock prices, also conducted to examine the effect of earnings per share which has taken into account the value of Goodwill Impairment on stock prices, and testing the effect of variable Goodwill Impairment issued separately from EPS on stock prices.Hypothesis testing is done by using a cross-sectional regressions for each year of observations from the years 2011-2015 and the whole year of observation (pooled regression). This study uses data observed company selected by purposive sampling the years 2011-2015 of all companies listed on the Indonesia Stock Exchange reported that generate goodwill and positive earnings. We find that goodwill impairment does not explain significantly more of the observed distribution of share price. Our result suggests that goodwill impairment does not contain incremental value-relevant information. Keywords: earnings per share (EPS), goodwill amortization, goodwill impairment, Indonesia Stock Exchange, stock price]]>
<![CDATA[Reward System dan Turnover Intention bagi Karyawan Milenial ]]>
<![CDATA[Daniel Joel Immanuel Kairupan]]>;
<![CDATA[Dheni Indra Kusuma]]>
<![CDATA[ Telaah Bisnis Vol 23, No 1 (2022): July 2022 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta ]]>
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DOI: 10.35917/tb.v23i1.245
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh reward system yang terdiri atas remuneration, cash incentive, supervisor support terhadap turnover intention bagi karyawan milenial. Penelitian ini diharapkan mampu memberikan tambahan bukti empiris untuk memperkuat konsep dan teori mengenai faktor-faktor penentu niat karyawan milenial untuk keluar atau turnover intention yang dipengaruhi oleh faktor remuneration, cash incentive, dan supervisor support serta penerapannya di lingkungan dunia kerja.Penelitian ini menggunakan metode survei dengan sampel adalah karyawan yang tergolong dalam kalangan milenial (tahun kelahiran 1981 sampai 2010). Penelitian ini menjelaskan tentang pengaruh antar variabel dengan menggunakan desain penelitian confirmatory dengan tujuan utama untuk menguji hipotesis yang telah dirumuskan yaitu pengaruh remuneration, cash incentive, supervisor support terhadap intetion to leave bagi karyawan milenial. Penelitian ini juga menggunakan field research dengan kategori penelitian crossectional. Selain itu teknik pengambilan sampel menggunakan non probability sampling tipe purposive sampling.]]>
<![CDATA[A PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Kabupaten/Kota Karanganyar Tahun 2013-2021) ]]>
<![CDATA[M Saiful Hadi]]>;
<![CDATA[Dheni Indra Kusuma]]>
<![CDATA[ Jurnal Ekonomi Dan Bisnis Vol 17 No 1 (2023): JEB Vol 17 No 1 Maret 2023 ]]>
Publisher : <![CDATA[LPPM STIE YKPN Yogyakarta ]]>
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DOI: 10.53916/jeb.v17i1.35
<![CDATA[Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Pendapatan Asli Daerah, dan Dana Perimbangan, dengan moderasi pertumbuhan ekonomi terhadap Belanja Modal. penelitian ini dilakukan pada pemerintah kabupaten/kota karanganyar provinsi jawa tengah. Teknik pengambilan sampel yang digunakan adalah sampel jenuh, dan terdapat 1 kabupaten/ kota karanganyar provinsi jawa tengah yang menjadi sampel pada penelitian ini. Penelitian ini menggunakan laporan Realisasi APBD dan tabel PDRB periode 2013-2021 sebagai sampel. Metode analisis yang digunakan untuk menguji hipotesis dalam penelitian adalah Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa Pendapatan Asli Daerah tidak berpengaruh terhadap Belanja Modal, dan Dana Perimbangan berpengaruh terhadap Belanja Modal, Variabel moderasi (pertumbuhan ekonomi) tidak mampu memoderasi Pendapatan Asli Daerah terhadap Belanja Modal dan juga pada variabel Dana Perimbangan.]]>
<![CDATA[PENGARUH RASIO KEUANGAN, ECONOMIC VALUE ADDED, DAN MARKET VALUE ADDED TERHADAP HARGA SAHAM PERUSAHAAN TERINDEKS PEFINDO 25 ]]>
<![CDATA[Dheni Indra Kusuma]]>
<![CDATA[ Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 1 (2018): JURNAL KAJIAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jkb.v26i1.128
<![CDATA[The capital market has been progressing very rapidly. The annual financial statements of companies listed on the Indonesia Stock Exchange have become one of the investor analysis tools to take a business action. The decision of the investor will affect the value of the company reflected through the stock market price of the company. Financial ratios are still trusted by investors as the basis for analysis in decision making. Methods of Economic Value Added, and Market Value Added emerged as an alternative complement information for investors to analyze and make decisions.This study aims to examine the influence of financial ratios, Economic Value Added, and Market Value Added on stock prices. The sample to be observed are companies that are included in the index PEFINDO 25. The growing of beginner investors and Small and Medium Enterprises that entered the Indonesia Stock Exchange became the basis of interest researchers to conduct this research. Hypothesis testing was performed by using crosssectional regression for each year observation from 2010-2015 and all pooled regression years. This study uses observational company data selected by purposive sampling year 2010-2015 from all companies listed in Indonesia Stock Exchange included in index PEFINDO 25. The results shows that variables of DER, PER, EVA, and MVA affects in the companies.]]>
<![CDATA[PENGARUH KECENDERUNGAN PEMILIHAN RISIKO DALAM PENGAMBILAN KEPUTUSAN INVESTASI YANG DIMODERASI OLEH GENDER: PENDEKATAN EKSPERIMEN ]]>
<![CDATA[Dheni Indra Kusuma]]>;
<![CDATA[Daniel Joel Immanuel Kairupan]]>
<![CDATA[ Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 2 (2021): JURNAL KAJIAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/jkb.v29i2.275
<![CDATA[This study aims to conduct laboratory experiments to examine the tendency of risk selection as a variable that affects managers in making investment decisions. Gender factor is used as a moderating variable in this study. Gender differences are thought to play a role as a variable that strengthens or weakens managers in making investment decisions. Research data collection was carried out using a 1 x 2 experimental design between subjects. Experiments will be carried out using a computer assisted program. Regarding the Covid-19 pandemic, the experiment will be carried out online with the help of zoom technology and google form with a limited time so that it approaches the experiment which is carried out directly through face to face. Hypotheses were tested using Pearson Chi Square statistical tools and ANOVA Two Way with Interaction. The result of this research is the tendency of risk selection affects investment decision making. while gender is not a moderating variable in this study.]]>
<![CDATA[PENGARUH SERTIFIKASI DIRI (SELF-CERTIFICATION) TERHADAP SLACK ANGGARAN: PERAN PENGENDALIAN INFORMAL DALAM MEMITIGASI PERILAKU OPORTUNIS: PENDEKATAN EKSPERIMEN ]]>
<![CDATA[Fachmi Pachlevi Yandra]]>;
<![CDATA[Dheni Indra Kusuma]]>
<![CDATA[ Modus Vol. 31 No. 2 (2019): MODUS ]]>
Publisher : <![CDATA[Faculty of Business and Economics Universitas Atma Jaya Yogyakarta ]]>
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DOI: 10.24002/modus.v31i2.2395
<![CDATA[ABSTRACT Budget participation raises the problem of opportunistic behavior in the form of budgetary slack. Budget slack occurs when employees try to use information to overestimate the estimated resources needed or reduce the estimated income that can be achieved to make it easier for them to achieve cost efficiency and performance targets, so that they get better performance evaluation scores. In terms of accounting, organizations try to prevent or reduce slack behavior because it has consequences for the loss of opportunities for profits or increased costs. This study aims to conduct laboratory experiments to test the role of self-certification as a variable capable of mitigating budget slack behavior. The participants who will be used in this study are S1 and S2 students of YKPN College of Economics, Yogyakarta. The reason for choosing students as participants is because the assignments given in this experiment only require individual general cognitive abilities, not special abilities that require judgment and individual work experience. Research data collection was carried out using a 1 x 2 experimental design between subjects. The experiment will be carried out using a computer-assisted program. The assignment given was the assignment of "symbol matching" adopted from Nahartyo (2012). Budget slack variables are measured based on the variance between estimation and realization of the success of the task. Variable manipulation of self-certification against participants will be inserted in experimental case material. The hypothesis was tested using ANOVA statistical tools, by comparing the average variance between manipulation groups and control groups. Keywords: budgetary slack; self-certification; budget participation ABSTRAKPartisipasi anggaran memunculkan masalah perilaku oportunis berupa slack anggaran. Slack anggaran terjadi pada saat pegawai mencoba memanfaatkan informasi untuk melebihkan estimasi sumber daya yang dibutuhkan atau menurunkan estimasi pendapatan yang mampu dicapai agar memudahkan mereka mencapai efisiensi biaya dan target kinerja, sehingga mendapat skor evaluasi kinerja yang lebih baik. Dari sudut pandang akuntansi, organisasi mencoba untuk mencegah atau mengurangi perilaku slack karena memiliki konsekuensi terhadap hilangnya peluang keuntungan atau peningkatan biaya. Penelitian ini bertujuan melakukan eksperimen laboratorium untuk menguji peran sertifikasi diri (self-certification) sebagai variabel yang mampu memitigasi perilaku slack anggaran. Partisipan yang akan digunakan dalam penelitian ini adalah mahasiswa S1 dan S2 Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta. Alasan pemilihan mahasiswa sebagai partisipan adalah karena penugasan yang diberikan dalam eksperimen ini hanya membutuhkan kemampuan kognitif umum individu, bukan berupa kemampuan khusus yang membutuhkan judgment dan pengalaman kerja individu. Pengumpulan data penelitian dilakukan menggunakan desain eksperimen 1 x 2 antar subjek. Eksperimen akan dilaksanakan menggunakan program berbantuan komputer. Penugasan yang diberikan adalah penugasan “pencocokan simbol” yang diadopsi dari Nahartyo (2012). Variabel slack anggaran diukur berdasarkan variansi antara estimasi dan realisasi keberhasilan tugas. Manipulasi variabel sertifikasi diri terhadap partisipan akan diselipkan dalam material kasus eksperimen. Hipotesis diuji menggunakan alat statistik ANOVA, dengan membandingkan rata-rata variansi antar grup manipulasi dan grup kontrol. Kata kunci : slack anggaran; sertifikasi diri; penganggaran partisipatif]]>
