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Kajian Empiris Variabel Makroekonomi Dan Mikroekonomi Terhadap Beta Saham Pada Perusahaan Yang Terdaftar Di Kompas 100 Periode 2009-2013 Caecilia, Carrolina; Cahyadi, Sendy
AKRUAL: JURNAL AKUNTANSI Vol 6, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n1.p52-67

AbstractThis study analizes about the influence of macroeconomics and microeconomics variables towards stock of beta. The macroeconomics variables tested are inflation, interest rate, middle rate, gross domestic product, and money supply, while the microeconomics are asset growth, current ratio, debt to equity ratio, return on equity, and dividend payout ratio. The results are that out of 10 macroeconomics and microeconomics variables tested, only 8 passed the classical assumption test. Simultaneously (F test), 8 variables that passed affects stock of beta simultaneously. Partially (t test), only interest rate and current ratio has a positive significant effect.

PENGARUH PROSES EVALUASI KINERJA TERHADAP PERSEPSI PROCEDURAL FAIRNESS: STUDI DI PERGURUAN TINGGI Wijayanti, Dian; Cahyadi, Sendy
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): Vol 3 No 1 (2018): Soedirman Accounting Review Juni 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to test the process of performance evaluation particularly the formality and participation may effect the procedural fairness. Research conducted in universities as educational institutions that prioritizes quality of education involving all work units. Survey method was apllied by distributing questionnaires to 70 educational staff. 55 questionnaires were returned and 47 questionnaires were qualified to be analyzed in this study. Regression analysis was applied withing the research to conduct hypothesis testing. The results exposes formalities of performance evaluation effects the perception of procedural fairness, yet participation does not effect the perception of procedural fairness. It may happen since respondents prefer to understand the right instrument in assessing performance in performance evaluation is more important than participation in evaluation. Being aware of the results from the research, the process of performance evaluation requires formalized practical implication in order to obtain fairness evaluation process for everyone in the organization.

The Competitive Advantage between Intellectual Capital and Financial Performance of Banking Sector in ASEAN Rochmadhona, Bella Nursyarifa; Suganda, Tarsisius Renald; Cahyadi, Sendy
Jurnal Keuangan dan Perbankan Vol 22, No 2 (2018): April 2018
Publisher : University of Merdeka Malang

This research aims to examine the mediating effect of competitive advantage in the relationship between intellectual capital and financial performance of the banking sector in five ASEAN countries. Furthermore, this research analyzes the differentiation level of intellectual capital using its components namely human capital, structural capital, and relational capital measured by Extended VAIC Plus (E-VAIC+). This research using partial least square method to test the mediation effect and ANOVA to test the differentiation level of intellectual capital on the banking sector in five ASEAN countries. The results show intellectual capital has a positive effect to financial performance and competitive advantage, competitive advantage has a positive effect to financial performance, and there is a different level of intellectual capital in Indonesia, Laos, Vietnam, Philippines, and Thailand. These findings support the resource-based theory which asserts that a unique set of resources that are owned and controlled can make the company have sustainable superior performance. These resources can be derived from the intellectual capital component that is exploited in such a way as a competitive advantage.JEL Classification: G31, G32, G34DOI: https://doi.org/10.26905/jkdp.v22i2.2060

ACCRUAL AND REAL EARNINGS MANAGEMENT THROUGH CASH FLOWS OPERATING ACTIVITY TOWARDS MARKET PERFORMANCE Hartono, Patricia Vintya Christi; Suganda, Tarsisius Renald; Cahyadi, Sendy
Jurnal Aplikasi Manajemen Vol. 16 No. 3 (2018)
Publisher : Universitas Brawijaya, Indonesia

This research aims to obtain empirical evidence regarding the influence of accrual earnings management and real earnings management through cash flow operating activities towards market performance. The sample is 52 manufacturing's firm listed on the Indonesia Stock Exchange in the period 2012-2016. This study using instrumental variable (IV) models (Kang and Sivaramakrishnan, 1995) to measure accrual earnings management, and using the Roychowdhury's model (2006), to measure real earnings management through cash flow operating activities. Market performance is measured by the cumulative abnormal return (CAR) with market adjusted models. Then, descriptive statistics, one sample t-test, and multiple regression test to test the hypothesis. The results of this research show that there is no negative influence of accrual earnings management with market performance, and there is no positive influence of real earnings management through cash flow operating activities with market performance. Earnings management through accrual and do not affect market performance, because in the longterm period investor have many relevance information apart from financial statements to decide on investment. The suggestions for further research is to explore more about real earning management techniques and consider other factors that might be able to influence market performance on earnings management.

PENGARUH PROSES EVALUASI KINERJA TERHADAP PERSEPSI PROCEDURAL FAIRNESS: STUDI DI PERGURUAN TINGGI Wijayanti, Dian; Cahyadi, Sendy
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): June 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to test the process of performance evaluation particularly the formality and participation may effect the procedural fairness. Research conducted in universities as educational institutions that prioritizes quality of education involving all work units. Survey method was apllied by distributing questionnaires to 70 educational staff. 55 questionnaires were returned and 47 questionnaires were qualified to be analyzed in this study. Regression analysis was applied withing the research to conduct hypothesis testing. The results exposes formalities of performance evaluation effects the perception of procedural fairness, yet participation does not effect the perception of procedural fairness. It may happen since respondents prefer to understand the right instrument in assessing performance in performance evaluation is more important than participation in evaluation. Being aware of the results from the research, the process of performance evaluation requires formalized practical implication in order to obtain fairness evaluation process for everyone in the organization.

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