Filter By Year

1945 2024


Reset

Found 26,507 documents
Search Information

 103   104   105   106   107 
Effective Information Technology Governance Mechanisms: An Australian Study Ali, Syaiful
Gadjah Mada International Journal of Business Vol 8, No 1 (2006): January-April
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.171 KB)

Abstract

Growing importance of information technology (IT), as a strategic factor for organizations in achieving their objectives, have raised the concern of organizations in establishing and implementing effective IT governance. This study seeks to empirically examine the individual IT governance mechanisms that influence the overall effectiveness of IT governance. The data were obtained by using web based survey from 176 members of ISACA (Information Systems and Audit Control Association) Australia. This study examines the influences of six proposed IT governance mechanisms on the overall effectiveness of IT governance. Using Factor Analysis and Multiple Regression techniques, the current study finds significant positive relationships between the overall level of effective IT governance and the following four IT governance mechanisms: the existence of ethics/ culture of compliance in IT, corporate communication systems, an IT strategy committee, and the involvement of senior management in IT.
Examining the Effects of Presentation Patterns, Orders, and Information Types in Investment Decision Making Almilia, Luciana Spica; Hartono, Jogiyanto; Supriyadi, .; Nahartyo, Ertambang
Gadjah Mada International Journal of Business Vol 15, No 2 (2013): May-August
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.059 KB)

Abstract

This study aims to investigate the existence of Belief Model (BAM) developed by Hogarth and Einhorn (1992) in investment decision making. Particulary, this study examined: the effects of presentation patterns, presentation orders, and information types (accounting or non-accounting information) in investment decision making. This study used laboratory experiment to test the hypotheses. Hypotheses were tested using t-test. This study showed a “judgement bias” that is a recency which the effect of presentation pattern is consecutive is higher than unconsecutively.                  
AN EMPIRICAL EXAMINATION OF THE DIVIDEND INFORMATION CONTENTS IN THE BALANCE SHEET: A Signaling Approach* Sartono, R. Agus; Sri Asih, Anna Maria
Gadjah Mada International Journal of Business Vol 4, No 3 (2002): September-December
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (42.385 KB)

Abstract

This study examines whether the changes in the financial statements and dividends can together provide a better information transmittal system to deliver missing private information on the firm using Indonesian firms as the sample. In doing so, this study consider three components in evaluating the dividend signaling theory: the expected content favorableness, the sign of dividend change, and the role of dividend signal. Thefinding shows that in Indonesia, the market reactions to the dividend announcements depend on the role of dividend signals, whether it is confirmatory, clarificatory, or unclear. The other finding shows that this market is more concern to the content expected favorableness rather than to the dividend sign.
The Existence of Equilibrium Asset Price Under Diverse Information Sartono, R. Agus
Gadjah Mada International Journal of Business Vol 7, No 3 (2005): September-December
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.679 KB)

Abstract

We investigate the effects of diverse information on the price of risky assets in rational expectation model. The expected cash flows innovation is considered as private information where informed trader knows it. It is assumed that the high informed trader has smaller variance error regarding the cash flows innovation than the low informed trader and uninformed traders. We found that the cash flow innovation influences the demand of informed trader. The market depth is a linear function of the demand of uninformed trader and weighted average of total variance error of information. Our finding supports previous research done by Spiegel and Subrahmanyam (1992).Our model shows that the more diverse the information, the higher the lambda coefficient which means the market becomes less liquid. The models consistent with Miller (1977) who found that the bigger the gap of private information is, the less liquid the market will be. If both informed traders have the same information they will demand the same amount of risky asset and it turns out to be similar as in the Kyle (1985) model.
CAN ACCOUNTING INFORMATION ACT AS A PROXY FOR EX ANTE UNCERTAINTY IN INITIAL PUBLIC OFFERINGS? Gumanti, Tatang Ary
Gadjah Mada International Journal of Business Vol 5, No 2 (2003): May-August
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1418.396 KB)

Abstract

This paper reviews and summarizes previous works and the rationale for the proposition that accounting information is in fact value relevant in the determination of an initial public offering IPO).Theoretical and empirical evidence has indicated that certain accounting measures can he used as proxies for total firm risk, that is, they could determine the riskiness of a corporation. The literature also advocates that accounting information is relevant in determining the value and thus the riskiness of a corporation through the use of accounting analysis. Since most of the information available in the prospectus is accounting information, it is arguable that this information represents a potential source for assessing the issuing firm. Some scholars have also advocated the possibility of using accounting information in assessing the value of firm making an IPO. Numerous papers have provided analytical and empirical evidence of the association between accounting numbers and the value of IPOs. The conclusion generally comes to show that information in the prospectus is value relevant concerning the IPO. The paper shows that it is indeed an arguable to use accounting information in the valuation of an IPO. Accordingly, it is an empirical issue whether accounting information has the property in explaining the ex-ante uncertainty of an IPO.
A Study on Customer Satisfaction across Information Search Behavior Typology Wahyuningsih, Wahyuningsih; Tanamal, Johnny
Gadjah Mada International Journal of Business Vol 10, No 1 (2008): January - April
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (97.24 KB)

Abstract

This study investigates customer satisfaction based on a typology of consumer search behavior. The findings demonstrate that the type of consumer as defined by whether and how they search for information (passive, rational-active, and relational-dependent) has different level of satisfaction. Rational-active and relational-dependent consumers are found to be the dominant consumer types who actively search for information before purchasing a product and thus perceive a higher level of satisfaction than do passive consumers. The identification of satisfaction within each type of consumer provides a reason for customers to repurchase the same product, or recommend it to other people. As a result, companies will be able to achieve an increase in profitability. Recommendations for companies and future research directions are presented.
Examining Information Technology Acceptance by Individual Professionals Darsono, Licen Indahwati
Gadjah Mada International Journal of Business Vol 7, No 2 (2005): May-August
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.726 KB)

Abstract

The mixed results of information technology (IT) investment have made the investigation of user acceptance of IT increasingly challenging. A growing body of research in user acceptance of IT literature has limited focus on individual professionals as target users. Therefore, this research investigates how external variables, namely individual differences and system characteristics influence lecturers as individual professionals to accept the internet technology. Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB) are used as the main reference in this research. Findings of this research indicate that individual differences (computer self-efficacy, knowledge of search domain) and system characteristics (terminology, screen design, relevance) have indirect impact through perceived ease of use, perceived usefulness, and attitude on lecturers’ intention to use the internet. Specifically, computer self-efficacy and screen design have direct and indirect impact on intention. One issue concerning with the explanatory power of the proposed research model, which is based on TAM and TPB, compared to the rival model, which is called extended TAM, is also analyzed.
FORMALIZING PRODUCT COST DISTORTION: The Impact of Volume-Related Allocation Bases on Cost Information Jermias, Johnny
Gadjah Mada International Journal of Business Vol 5, No 3 (2003): September-December
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1321.58 KB)

Abstract

The purpose o f this study is to formally analyze product cost distortions resulting from the process of allocating costs to products based on Activity-Based Costing (ABC) and the conventional product costing systems. The model developed in this paper rigorously shows the impact of treating costs that are not volume related as if they are. The model demonstrates that the source of product cost distortion is the difference between the proportion of driver used by each product in ABC and the proportion of the base used by the same product in the conventional costing systems. The difference arises because the conventional costing systems ignore the existence of batch-related and product-related costs. The model predicts a positive association between volume and size diversity with product cost distortions. When interaction between volume and size diversity exists, the distortion is either mitigated or exacerbated. The magnitude of the distortion is jointly determined by the size of the differences and the size of the total indirect costs.
The Recency Effect of Accounting Information Hartono, Jogiyanto
Gadjah Mada International Journal of Business Vol 6, No 1 (2004): January-April
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

See in the full tex
ANALYZING THE EFFECT OF HEALTH AND APPEARANCE CONSCIOUSNESS ON INTENTION TO CALCULATE CALORIE INFORMATION IF DISPLAYED AT FAST FOOD RESTAURANT MENU Kumalasari, Henny; Sjafei, Netta J.
Journal of Business Strategy and Execution Vol 4, No 2 (2012): Publish on June 2012
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In fast food industry, there are so many challenges due to their non-healthy food images. In Indonesia, in Jakarta particularly, the increase of economic situation have bring up more and more people to better social and economic condition which make them tend to be more concerned with their health and safety of their food. In US, the initiative to display calorie information had begun. However, it is not yet done in Indonesia. Therefore, the purpose of this study is to examine consumer’s intention toward calculating calorie information when they buy fast food based on the Theory of Planned Behavior by Azjen (1985) and also considering consumer values which is health and appearance consciousness as antecedent of Attitude toward the behavior. Total of 146 valid respondents was collected through e-questionnaire. Multiple regression analysis were conducted using SPSS 17.0 and the findings of this research indicating that health and appearance consciousness significantly and positively influence attitude toward calculating calorie information when buying fast food. Moreover, the results revealed that attitude, subjective norm, and perceived behavioral control also significantly and positively influence consumers’ intention toward calculating calorie information when buying fast food. By understanding this study results, fast food industry could develop an effective marketing strategy in order to prepare the healthy lifestyle in urban area such as Jakarta which increase recently and repair the non-healthy food image.

Page 105 of 2651 | Total Record : 26507

 103   104   105   106   107