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Peran Kinerja Perusahaan Dan Risiko Sistematis Dalam Menentukan Pengaruh Inflasi Terhadap Nilai Perusahaan Agung Wibowo
Media Ekonomi dan Manajemen Vol 26, No 2 (2012): Optimalisasi Peran Perusahaan dan Pengendalian Organisasi
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.953 KB) | DOI: 10.24856/mem.v26i2.191

Abstract

AbstrakTujuan dari penelitian ini adalah untuk mengetahui pengaruh inflasi terhadap risiko sistematis, kinerja perusahaan dan nilai perusahaan, dan untuk menentukan peran risiko sistematis dan kinerja perusahaan dalam menentukan pengaruh inflasi terhadap perusahaan. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Data yang digunakan adalah data panel, penampang dari 100 perusahaan dan data time series, periode 2009 sampai 2011. Pengambilan sampel dilakukan secara purposive sampling, sedangkan penggunaan hasil analisis  dengan regresi diperoleh,yang pertama: Inflasi memiliki dampak positif dan signifikan terhadap Risiko Sistematik, namun dampak negatif dan signifikan terhadap kinerja perusahaan dan nilai perusahaan. Kedua: Risiko Sistematik berpengaruh negatif dan signifikan terhadap kinerja perusahaan dan nilai perusahaan. Ketiga: Kinerja Perusahaan memiliki pengaruh positif dan signifikan terhadap nilai perusahaan. Keempat: Risiko Sistematik dan Kinerja Perusahaan adalah variabel yang menengahi pengaruh inflasi terhadap nilai perusahaan.Kata kunci: Inflasi, Risiko Sistematik, Kinerja Perusahaan, dan Nilai Perusahaan. AbstractThe purpose of this study was to determine the effect of inflation on the systematic risk, corporate performance and corporate value, and to determine the role of systematic risk and firm performance in determining the effect of inflation on the corporate. This study uses a sample of manufacturing firms listed on the Indonesia Stock Exchange. The data used is panel data, the cross section of 100 firms and time series data, the period 2009 through 2011. Sampling was done by purposive sampling, whereas the use of multiple regression analysis techniques.The results obtained are the first: Inflation has positive  nd significant impact on the Systematic Risk, but negative and significant impact on company performance and company value. Second: Systematic Risk has negative and significant effect on company performance and company value. Third: The performance of the Company has positive and significant impact on company value. Fourth: Systematic Risk and Performance Company is a variable that mediates the effect of inflation on company value. Keywords: Inflation, Systematic Risk, Corporate Performance, and Corporate Value. 
Perbedaan Pengaruh Faktor Makroekonomi Terhadap Return Saham Perusahaan Consumer Goods Dan Real Estate Agung Wibowo
Media Ekonomi dan Manajemen Vol 27, No 1 (2013): Peningkatan Loyalitas Pelanggan dan Kinerja Sumber Daya Manusia
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.443 KB) | DOI: 10.24856/mem.v27i1.248

Abstract

AbstractInvestments in the securities markets can be classified as high-risk investments, because of the nature of the commodity is very sensitive to changes in the macroeconomic sector, including inflation, interest rates, and exchange rate rupiah / U.S. Dollar. This study aimed to examine differences in the effect of inflation, interest rate, and exchange rate Rupiah / U.S. Dollar on stock return consumer goods companies and stock return real estate company. This study were used a sample 29 consumer goods companies and 30 real estate companies that listed on the Indonesia Stock Exchange over the period 2007 to 2011. The sample taken using purposive sampling, and the analysis tools used were Chow test with dummy variable method. The study found that there is a significant negative effect of inflation and the interest rate on stock return consumer goods companies and stock return real estate companies, as well as a significant positive effect of exchange rate of Rupiah / U.S. Dollar on stock return consumer goods companies and stock return real estate companies. The study also found that the effect of the interest rate to the stock return real estate companies greater than the effect of interest rate on stock return consumer goods companies, but there is no difference in the effect of inflation and exchange rate of Rupiah / U.S. Dollar on stock return consumer goods companies and stock return real estate companies. Keywords : Inflation, Interest Rate, Exchange Rate Rupiah / U.S. Dollar, Consumer Goods, and Real Estate 
Analisis Peran Moderasi Locus Of Control Pada Pengaruh Tekanan Kerja Dan Kepuasan Kerja Terhadap Komitmen Organisasional Agung Wibowo
Media Ekonomi dan Manajemen Vol 24, No 2 (2011): Efektifitas, Efisiensi, dan Optimalisasi Kinerja
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (115.54 KB) | DOI: 10.24856/mem.v24i2.178

Abstract

Abstract The organizational commitment have become serious problem, therefore require to investigating what factors becoming its cause so that can be solved effectively. The purpose of this study was to empirically examine the influence of the job stress and job satisfaction on organizational commitment with the locus of control moderation. The populations of the research were auditors working at public accountant firms in Jakarta. This research use purposive sampling method to collect data. A sample of 58 auditors was employed to investigate the influence of the job satisfaction and job stress on organizational commitment with the locus of control moderation. The result of this research indicates that there is a positive effect of the job satisfaction and job stress on organizational commitment. Keywords : Job Stress, Job Satisfaction, Organizational Commitment, Locus of Control. 
Reaksi Investor Pasar Modal Indonesia Terhadap Paket Kebijakan Ekonomi Tahap I Jokowi – JK ( Studi pada Saham LQ 45 Periode Agustus 2015 – Pebruari 2016 ) Agung Wibowo
Media Ekonomi dan Manajemen Vol 32, No 1 (2017): Peningkatan Kapabilitas Bisnis Berorientasi Kepuasan Pelanggan
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.288 KB) | DOI: 10.24856/mem.v32i1.452

Abstract

Abstract This research is an events study that aims to find empirical evidence of the Indonesian capital market investors' reaction to the event announcement Economic Policy Package Phase I Jokowi - JK. The study population was consistent stocks listed in LQ 45 index over the study period. The data used are secondary data from daily stock price five days before and five days after the event. The statistical test used to test the hypothesis is independent sample t-test and Wilcoxon Signed Rank test.The result of the calculation of Independent Sample t-test showed that there are significant positive abnormal returns around the date of the event, which means that investors respond to the event announcement Economic Policy Package Phase I Jokowi - JK as good news. Results Wilcoxon Signed Rank Test proved that there is a significant positive difference in the average abnormal return between the prior and current events, and there is a significant negative difference in the average abnormal return between current events and after an event. Keywords: Capital Markets, Event Study, Abnormal Return, Investor reaction. Abstrak Penelitian ini merupakan studi peristiwa yang bertujuan untuk menemukan bukti empiris reaksi investor pasar modal Indonesia terhadap peristiwa pengumuman Paket Kebijakan Ekonomi Tahap I Jokowi – JK. Populasi penelitian ini adalah saham-saham yang konsisten terdaftar dalam indeks LQ 45 selama periode penelitian. Data yang digunakan adalah data sekunder berupa harga saham harian lima hari sebelum dan lima hari setelah peristiwa. Uji statistik yang digunakan untuk menguji hipotesis adalah Independent Sample t-test dan Uji beda Wilcoxon Signed Rank Test.Hasil perhitungan Independent Sample t-test menunjukkan bahwa terdapat abnormal return positif signifikan di sekitar tanggal peristiwa, yang berarti investor merespon peristiwa pengumuman Paket Kebijakan Ekonomi Tahap I Jokowi – JK ini sebagai kabar baik. Hasil uji Wilcoxon Signed Rank Test membuktikan bahwa terdapat perbedaan positif signifikan rata-rata abnormal return antara sebelum dan saat peristiwa, dan terdapat perbedaan negatif signifikan rata-rata abnormal return antara saat dan setelah peristiwa. Kata Kunci : Pasar Modal, Studi Peristiwa, Abnormal Return, Reaksi Investor.
Pengaruh Kode Etik Akuntan, Personal Ethical Philosophy, Corporate Ethical Value Terhadap Persepsi Etis Dan Pertimbangan Etis Auditor (Studi Empiris pada Kantor Akuntan Publik di Jakarta) Agung Wibowo
Serat Acitya Vol 3, No 2 (2014): (Oktober 2014) etika dan relasi dalam kehidupan
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.223 KB)

Abstract

Rest (1986) mengemukakan bahwa untuk bertindak secara moral, seseorang paling tidak harus telah melakukan empat proses psikologi dasar, yaitu: sensitivitas etis; pertimbangan etis; motivasi etis; dan karakter etis. Penelitian ini memfokuskan pada komponen pertama dan kedua, yaitu sensitivitas etis dan pertimbangan etis, dari empat komponen model Rest. Tujuan penelitian ini adalah menguji secara empiris pengaruh dari kode etik akuntan, personal ethical philosophy, corporate ethical value terhadap persepsi etis dan pertimbangan etis auditor. Populasi penelitian ini adalah para auditor yang bekerja pada kantor akuntan publik (KAP) di Jakarta. Untuk mengumpulkan data, penelitian ini menggunakan purposive sampling. Sebuah sampel yang terdiri atas 52 auditor telah digunakan untuk menginvestigasi efek dari kode etik akuntan, serta personal ethical philosophy dan corporate ethical value mereka terhadap persepsi etis dan pertimbangan etis.Hasil penelitian ini menunjukkan bahwa ada suatu efek positif yang secara statistik signifikan dari kode etik akuntan, personal ethical philosophy, corporate ethical value terhadap persepsi etis dan pertimbangan etis auditor. Kata kunci: Kode etik akuntan, personal ethical philosopi, corporate ethical value, ethical perception, ethical judgment, auditors and Rest’s four-component model. Rest (1986) posited that to behave morally, an individual must have performed at least four basic psychological processes: ethical sensitivity; ethical judgment; ethical motivation; and ethical character. This study focused on the first and second component: ethical sensitivity and ethical judgment, of Rest’s model. The purpose of this study was to empirically examine the influence of the ethical code of Indonesian accountants, personal ethical philosophy, corporate ethical value on ethical perception and ethical judgment of auditors. The population of the research were auditors working at public accountant firms in Jakarta. This research use purposive sampling method to collect data. A sample of 52 auditors was employed to investigate the effects of the ethical code of Indonesian accountants, their personal ethical philosophy and corporate ethical value on ethical perception and ethical judgment.Findings of this research showed that there were a positive effect of the ethical code of Indonesian accountants, personal ethical philosophy, corporate ethical value on ethical perception and ethical judgment of auditors. Keywords: the ethical code of the Indonesian accountants, personal ethical philosophy, corporate ethical value, ethical perception, ethical judgment, auditors and Rest’s four-component model.