SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS
The SIJDEB invites manuscripts in the various topics include, but not limited to functional areas of Financial Management, Marketing Management, Human Resource Management, Entrepreneurship, Strategic Management, Public Economics, Monetary Economics, Industrial Economics, Human Resource Economics, Development Economics, Economics Planning, Agricultural Economics, Islamic Economy, Islamic Finance, Public Sector Accounting, Taxation, Accounting Information System, Financial Accounting, Auditing and Business Ethics and Suistainable.
Articles
9 Documents
Search results for
, issue
"SIJDEB, Vol. 1 No. 2, June 2017"
:
9 Documents
clear
<![CDATA[The Effect of Fiscal Decentralization to Gross Domestic Regional Product of District / City in South Sumatra Province ]]>
<![CDATA[Dessy Dian Syari]]>;
<![CDATA[Syamsurijal Syamsurijal]]>;
<![CDATA[Bernadette Robiani]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 2, June 2017 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (382.654 KB)
|
DOI: 10.29259/sijdeb.v1i2.181-202
<![CDATA[This study aims to examine the effect of fiscal decentralization on gross regional domestic product (GRDP) of districts in South Sumatera. The data used in this study are secondary data in the form of GRDP, district expenditure to provincial expenditure ratio, district revenue to district expenditure ratio and balancing fund to district revenue ratio in 15 districts/cities in South Sumatera for 11 years during the period of 2005-2015. Multiple regression analysis on fixed effect model is used in analyzing the data. The result shows that simultaneosly, fiscal decentralisation has significant effect on GRDP of districits/cities in South Sumatera. However, in partial test, the district expenditure to provincial expenditure ratio is positive and insignificant. This is related to the district expenditure allocation that has not any direct impact on the district economy thus, it has yet to give results that can support the economic growth.]]>
<![CDATA[The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Quality ]]>
<![CDATA[Yeni Kuntari]]>;
<![CDATA[Anis Chariri]]>;
<![CDATA[Nurdhiana Nurdhiana]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 2, June 2017 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (244.606 KB)
|
DOI: 10.29259/sijdeb.v1i2.203-218
<![CDATA[This study aimed to determine the effect of auditor ethics, auditor experience, audit fees, and auditor motivation on audit quality of public accounting firm in Semarang. The populations in this study were auditors who work on public accounting firm in Semarang. The total population of public accounting firm in Semarang according to Indonesian Institute of Certified Public Accountants in 2016 was 98 respondents from 14 public accounting firms. Questionnaires were distributed to auditors in all those public accounting firm. This study used purposive sampling judgement with criteria of sample were they have worked and experienced in public accounting firm for one year. A total sample of this study is 30 respondents. Using multiple linier regression analysis the results show that auditor ethics had a significant positive effect on audit quality; auditor experience had a significant positive effect on audit quality; audit fees had a significant positive effect on audit quality; and auditor motivation had a significant positive effect on audit quality. Ethics, experience, fees and motivation of auditor had a significant positive effect on audit quality.]]>
<![CDATA[The Determinants of Sell-side Analysts’ Forecast Accuracy and Media Exposure ]]>
<![CDATA[Samira Amadu Sorogho]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 2, June 2017 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1321.515 KB)
|
DOI: 10.29259/sijdeb.v1i2.133-152
<![CDATA[This study examines contributing factors to the differential forecasting abilities of sell-side analysts and the relation between the sentiments of these analysts and their media exposure. In particular, I investigate whether the level of optimism expressed in sell-side analysts’ reports of fifteen constituents of primarily the S&P 500 Oil and Gas Industry1, enhance the media appearance of these analysts. Using a number of variables estimated from the I/B/E/S Detail history database, 15,455 analyst reports collected from Thompson Reuters Investext and analyst media appearances obtained from Dow Jones Factiva from 1999 to 2014, I run a multiple linear regression to determine the effect of independent variables on dependent variables. I find that an analyst’s forecast accuracy (as measured by the errors inherent in his forecasts) is negatively associated with the analyst’s level of media exposure, experience, brokerage size, the number of times he revises his forecasts in a year and the number of companies followed by the analyst, and positively associated with the analyst’s level of optimism expressed in his reports, forecast horizon and the size of the company he follows. ]]>
<![CDATA[The Effect of Company Size, Company Age, Public Ownership and Audit Quality on Internet Financial Reporting ]]>
<![CDATA[Maulida Dewi Firdaus Abdullah]]>;
<![CDATA[Muhammad Noor Ardiansah]]>;
<![CDATA[Nurul Hamidah]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 2, June 2017 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1102.285 KB)
|
DOI: 10.29259/sijdeb.v1i2.153-166
<![CDATA[This study aims to examine the effect of company size, company age, public ownership, and audit quality toward Internet financial reporting on companies listed in Indonesia Sharia Stock Index (ISSI). This study uses secondary data from the financial statements issued by each company for the period 2015 and a report published by the Indonesia Stock Exchange (IDX). Logistic regression analysis model is used to analyze the data. The result of the research shows that IFR is influenced positively and significantly by company size, company age and public ownership indicating that the higher company size, company age and public ownership of a company, the higher the company's opportunity to do IFR. Meanwhile, IFR is influenced positively but not significant by audit quality, this because there are 60 companies that audited by non big ten accounting firms but doing IFR and there are 12 companies that audited by big ten accounting firms but not doing IFR. The influence of the four variables on IFR is 67,8%. ]]>
<![CDATA[Analysis of Factors Affect to Organizational Performance in Using Accounting Information Systems Through Users Satisfaction and Integration Information Systems ]]>
<![CDATA[Anton Arisman]]>;
<![CDATA[Lukluk Fuadah]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 2, June 2017 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (300.601 KB)
|
DOI: 10.29259/sijdeb.v1i2.167-180
<![CDATA[The aim of this research is to investigate the factors affecting organizational performance in using accounting information system through users satisfaction and integration information systems. The research respondents were 447 companies that listed in Indonesian Stock Exchange. The data are gathered through consensus method and in total there are 176 responses with complete data. Structural Equation Model (SEM) is used in analyzing the data and system theory is utilized in this research. The result shows that knowledge management systems and management control system have significant influence on users satisfaction and integration information systems. Integration information system and users satisfaction has positive significant on organizational performance. ]]>
<![CDATA[Poverty, Income Distribution, and Government Policy that Pro-Poor in Indonesia year 2009-2016 ]]>
<![CDATA[Hayu Fadlun Widyasthika]]>;
<![CDATA[Azwardi Azwardi]]>;
<![CDATA[Tatang Abdul Madjid]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 2, June 2017 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1035.039 KB)
|
DOI: 10.29259/sijdeb.v1i2.219-238
<![CDATA[This study aims to determine the effect of growth and distribution on poverty change as well as to analyse whether expenditure growth has given the benefits to the poor and non-poor in urban and rural area. The data used are raw data from total household consumption obtained from National Socio-Economic Survey for the period of 2009 to 2016. Poverty decomposition is used to see the effect of income growth and distribution on the poverty change. Furthermore, Poverty Equivalent Growth Rate (PEGR) supported by Growth Incidence Curve (GIC) is used to determine whether the benefit of economic growth is enjoyed more by the poor compared to pro-poor growth or not. The results show that income growth influences the decrease in poverty both in rural and urban area in Indonesia, during 2009-2016, 2009-2014 and 2014-2016. Conversely, the distribution of income increases the poverty in both areas during the periods. Inequality of income seems to give a strong influence so that the economic growth has not been a pro-poor both in rural and urban area of Indonesia during 2009-2016, 2009-2014 and 2009-2016. ]]>
<![CDATA[The Effect of Company Size, Company Age, Public Ownership and Audit Quality on Internet Financial Reporting ]]>
<![CDATA[Maulida Dewi Firdaus Abdullah]]>;
<![CDATA[Muhammad Noor Ardiansah]]>;
<![CDATA[Nurul Hamidah]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 2, June 2017 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29259/sijdeb.v1i2.153-166
<![CDATA[This study aims to examine the effect of company size, company age, public ownership, and audit quality toward Internet financial reporting on companies listed in Indonesia Sharia Stock Index (ISSI). This study uses secondary data from the financial statements issued by each company for the period 2015 and a report published by the Indonesia Stock Exchange (IDX). Logistic regression analysis model is used to analyze the data. The result of the research shows that IFR is influenced positively and significantly by company size, company age and public ownership indicating that the higher company size, company age and public ownership of a company, the higher the company's opportunity to do IFR. Meanwhile, IFR is influenced positively but not significant by audit quality, this because there are 60 companies that audited by non big ten accounting firms but doing IFR and there are 12 companies that audited by big ten accounting firms but not doing IFR. The influence of the four variables on IFR is 67,8%.]]>
<![CDATA[Analysis of Factors Affect to Organizational Performance in Using Accounting Information Systems Through Users Satisfaction and Integration Information Systems ]]>
<![CDATA[Anton Arisman]]>;
<![CDATA[Lukluk Fuadah]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 2, June 2017 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29259/sijdeb.v1i2.167-180
<![CDATA[The aim of this research is to investigate the factors affecting organizational performance in using accounting information system through users satisfaction and integration information systems. The research respondents were 447 companies that listed in Indonesian Stock Exchange. The data are gathered through consensus method and in total there are 176 responses with complete data. Structural Equation Model (SEM) is used in analyzing the data and system theory is utilized in this research. The result shows that knowledge management systems and management control system have significant influence on users satisfaction and integration information systems. Integration information system and users satisfaction has positive significant on organizational performance.]]>
<![CDATA[Poverty, Income Distribution, and Government Policy that Pro-Poor in Indonesia year 2009-2016 ]]>
<![CDATA[Hayu Fadlun Widyasthika]]>;
<![CDATA[Azwardi Azwardi]]>;
<![CDATA[Tatang Abdul Madjid]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 2, June 2017 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29259/sijdeb.v1i2.219-238
<![CDATA[This study aims to determine the effect of growth and distribution on poverty change as well as to analyse whether expenditure growth has given the benefits to the poor and non-poor in urban and rural area. The data used are raw data from total household consumption obtained from National Socio-Economic Survey for the period of 2009 to 2016. Poverty decomposition is used to see the effect of income growth and distribution on the poverty change. Furthermore, Poverty Equivalent Growth Rate (PEGR) supported by Growth Incidence Curve (GIC) is used to determine whether the benefit of economic growth is enjoyed more by the poor compared to pro-poor growth or not. The results show that income growth influences the decrease in poverty both in rural and urban area in Indonesia, during 2009-2016, 2009-2014 and 2014-2016. Conversely, the distribution of income increases the poverty in both areas during the periods. Inequality of income seems to give a strong influence so that the economic growth has not been a pro-poor both in rural and urban area of Indonesia during 2009-2016, 2009-2014 and 2009-2016.]]>
