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Syuhada Sofian
Jurusan Manajemen Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Decision Sciences, Operations Research & Management

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ANALISIS PENGARUH STRUKTUR DAN MEKANISME GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA Putri, Intania Destiani; Sofian, Syuhada
Diponegoro Journal of Management Volume 2, Nomor 2, Tahun 2013
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

Manufacture firms are in the stage of large enterprise companies that support the economy of the country. In the scope of manufacture emerged many new players that enhance competition by both new players and old players, so there is a big possibility to do earnings management.  This study aimed to examine the effect of Good Corporate  Governane  structure and mechanism,  firm size,  and  leverage  on earnings  management.  Good  Corporate  Governance  indicators  used  are institutional ownership, managerial ownership, the proportion of independent commissioners  and audit committee.This study uses secondary data, that was financial report of the companies in the manufacturing category listed on the Indonesia Stock Exchange. The sample used 19 companies in the  manufacturing  category  during  the  period  2007-2011.  The  analysis  method  used  is  OLS regression (Ordinary Least Square) with a significance level of 5%.Based on the results from ordinary  least square regression  analysis for six independent variables  showed  that  managerial  ownership  and  the  audit  committe  has  significant  effect  on earnings management, but managerial ownership has different direction with the hypothesis.While the institutional ownership, the proportion of independent comissioner, firm size and leverage does not influence earnings management.
ANALISIS FAKTOR YANG MEMPENGARUHI LOYALITAS KONSUMEN TERHADAP PERUSAHAAN JASA BUS RAJAWALI Abadi, Dimas Langgeng; Sofian, Syuhada
Diponegoro Journal of Management Volume 2, Nomor 2, Tahun 2013
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

The  research  is  motivated  by  the  increasing  number  of  modes  of  public  transport, especially bus routes serving routes Solo - Semarang making competition among service providers and the increasingly tighter bus provides a variety of options for consumers. While the selectedobject in this study is the bus that included Rajawali bus routes serving Solo - Semarang. The purpose of this study was to analyze the factors that influence consumer loyalty to the Rajawali busservice company. Many factors can affect consumer loyalty including price fairness, quality of service and customer satisfaction.After a literature review and preparation of hypotheses, data were collected through quantitative  methods  with techniques  questionnaires  to  120  respondents  who  are customers / passengers of the bus Rajawali. The method of analysis used is the Structural Equation Modeling(SEM). This study used purposive sampling techniques for sampling where they've never been on a bus Rajawali all the more than two times as well as all of the respondents have a profession /occupation as a student. From the processing of the data is obtained five hypotheses. Meanwhile, in  the  questionnaire  also  contained  open-ended  questions  that  can  be  useful  to  know  the information or reasons of consumer.This study shows that price fairness and service quality have positive effect on costumers satisfaction, price fairness and service quality have no effect on customers loyalty, and customerssatisfaction has positive effect on costumers loyalty
Co-Authors Dimas Langgeng Abadi, Dimas Langgeng Intania Destiani Putri, Intania Destiani