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IMPACT OF AUDITORâS WORK EXPERIENCE, INDEPENDENCE, OBJECTIVITY, INTEGRITY, COMPETENCY AND ACCOUNTIBILITY ON AUDIT QUALITY Ningrum, Gita Sulistya; Wedari, Linda Kusumaning
Journal Economics & Business Atmajaya Indonesia Vol 1 No 1 (2017): Journal of Economics & Business (JEBI)
Publisher : Penerbit Atma Jaya Catholic University of Indonesia

The objective of this research is to observe the impact of auditorâs work experience, independence, objectivity, integrity, competency and accountability on audit quality.     The population considered in this research consists of active auditors who work in public accounting offices in Indonesia. We use convenience sampling as our sampling method. The sample size in this research is 175 auditors. By using multiple linear regression, we found the R-squared value to be 0.828 or 82.8%, and it shows that work experience, independence, objectivity and accountability have significant impacts on audit quality, but the impacts of integrity and competency on audit quality are statistically insignificant.

THE INFLUENCE THE INFLUENCE OF PERSON JOB FIT TOWARD JOB SATISFACTION : THE ROLE OF JOB BURNOUT ON PT BANK CENTRAL ASIA OFFICE MAIN BRANCH DIPONEGORO SURABAYA Ramawati, Yussi
Journal Economics & Business Atmajaya Indonesia Vol 2 No 2 (2018): Journal of Economics & Business (JEBI)
Publisher : Penerbit Atma Jaya Catholic University of Indonesia

This aims of the  research are to determine the effect of person job fit on job satisfaction, person job fit on job burnout and the influence of job burnout on job satisfaction of PT Bank Central Asia employees of Diponegoro Branch Office. Collecting data collection using questionnaires. The sample were front desk employees of PT Bank Central Asia Main Branch Office Diponegoro Surabaya. The analysis method used is Partial Least Square (PLS). The results showed that person job fit has an effect on the job-faction, the person job fit has an effect on job burnout, but job burnout does not effect employeess job satisfaction .Keywords: Person job fit, job burnout, job satisfaction.

Evaluasi Cost Structure Dalam Bentuk Variable Cost dan Forecast Keuangan Pada Pelayanan Jasa Spooring di UMKM Trijaya Ban 83 Panggabean, Ganesha Mulia; Wibowo, Dedi
Journal Economics & Business Atmajaya Indonesia Vol 2 No 2 (2018): Journal of Economics & Business (JEBI)
Publisher : Penerbit Atma Jaya Catholic University of Indonesia

Tesis ini membahas mengenai proses business coaching yang bergerak dalam bidang bengkel penjualan ban dan perbaikan mobil, yaitu Trijaya Ban 83. Business coaching merupakan proses pelatihan oleh coach terhdap coachee dalam mengidentifikasi masalah yang terdapat di dalam UMKM serta memberika solusi dan rekomendasi yang aplikatif terhadap masalah yang ada pada UMKM. Tujuan dalam tesis business coaching ini adalah merumuskan cost structure yang efisien pada jasa spooring Trijaya Ban 83 dan membuat forecast keuangan ketika mengaplikasikan cost structure tersebut. Berdasarkan proses business coaching ini, munculnya variable cost dalam bentuk insentif di dalam gaji mekanik dapat menciptakan net income lebih tinggi, efisiensi dalam penggunaan mesin operasional, dan memberikan profit margin yang lebih stabil pada saat penjualan lebih rendah. Perhitungan cost structure ini dirapakan dapat digunakan dalam perhitungan jasa lain di Trijaya Ban 83. Forecast keuangan memberikan gambaran bagi Trijaya Ban 83 efek cost structure yang baru bagi net income bengkel lima tahun ke depan.

DKI SIMULATION ANALYSIS OF THE INFLUENCE OF GOVERNMENT MINIMUM EXPENDITURE AND WAGE EXPENDITURE IN THE SIMULTANEOUS INDUSTRIAL SECTOR MODEL OF DKI JAKARTA PROVINCE Wangke, Freddy
Journal Economics & Business Atmajaya Indonesia Vol 2 No 2 (2018): Journal of Economics & Business (JEBI)
Publisher : Penerbit Atma Jaya Catholic University of Indonesia

The purpose of the study was to determine the effect of increasing expenditure and increasing the minimum wage of the government in the simultaneous model of the industrial sector of DKI Jakarta province. The estimation model in the simultaneous model of the industrial sector of DKI province uses the 2 SLS (Two-Stage Least Squares) method. The simulation results of a 10% increase in the expenditure of the provincial government of DKI has resulted in an increase of investment of 4.72%, production growth of 0.19%, employment of 0.17%, an increase in production costs by 0.24%, and company profits increased by 0.10%. On the other hand, the simulation results of a 10% increase in the provincial minimum wage has resulted in a decrease in labor absorption by 0.55%, a decrease in production in the industrial sector has resulted in 0.21%, a decrease in investment by 0.07%, and a decrease in production costs by 0.04%. In conclusion, the increase in government spending often becomes the driving factor that provides incentives for entrepreneurs to expand their businesses, support industrial business development, and plan new investments. However, the increase in provincial minimum wages often hampers and decreases private business activities.

How to determine the demand of aesthetic service Visnu, Jodi
Journal Economics & Business Atmajaya Indonesia Vol 2 No 2 (2018): Journal of Economics & Business (JEBI)
Publisher : Penerbit Atma Jaya Catholic University of Indonesia

BACKGROUND: Aesthetic service is one of tertiary needs in life but it has been concerned as primary needs for some individuals in the population recently. Many various products are developed and proposed by aesthetic center, with occasionally dramatic range of cost. In accordance with the aim to survive in this business competition, market identification can be done by watching client’s preferences when choosing an aesthetic clinic. METHODS: This is observational-analysis study with quantitative measurement and cross-sectional method. The following attributes were chosen by a preselection of 26 randomly selected patients: cost of the products, travel time, experience of the aesthetic physician, method of referral, and easy to communicate / to consult. The attributes were then divided into 13 levels. Using a random factor conducted by conjoint analysis through a program, 16 different scenarios of aesthetic clinic were created and rated by 96 randomly selected patients, they could rate these scenarios on a scale from 1 to 7 with respect to the likeliness of visiting the aesthetic clinic. RESULTS: The most important atribut was easy to communicate / to consult (37,1 percent), experience of the aesthetic physician (30,4 percent), travel time (15,8 percent), method of referral (10,5 percent), and cost of the products (6,1 percent). Six of 13 levels gave a negative influence on the decision making. CONCLUSIONS: The study shows that the two most important attributes are easy to  communicate / to consult and experience of the aesthetic physician. Another attributes are travel time, method of referral, and cost of the products. Conjoint analysis may help to determine client’s preferences. It also shows which levels positively or negatively contribute in every attribute. KEYWORDS: Conjoint analysis, preference, aesthetic medicine.

Congregations as Consumers: Using Marketing Research to Study Church Attendance Motivations in The Diocese of Bandung Indonesia Junianto, Pilifus
Journal Economics & Business Atmajaya Indonesia Vol 2 No 2 (2018): Journal of Economics & Business (JEBI)
Publisher : Penerbit Atma Jaya Catholic University of Indonesia

This study to applied techniques more commonly associated with the churchgoing orientation religious and church marketing mix. Data were collected using questionnaires filled out by 924 respondent who attendance in the Church of Diocese of Bandung. Its data processed by crosstabulation. Its tries to know whether there is the relationship between church marketing mix and churchgoing motivations with their attendance. The results indicated that there is connection between churchgoing motivations with their attendance and church marketing mix. Internal orientation of the respondent's religion has the highest influence among the orientations. Then in the church marketing mix, the greatest effect is the respondents are happy with the time schedule in Sunday Mass. It is in the access category

ASYMMETRIC IMPACT OF SINGAPORE AND MALAYSIAâ€™S STOCK MARKET VOLATILITY SPILLOVER ON INDONESIA Mbui, Martinius Christian
Journal Economics & Business Atmajaya Indonesia Vol 3 No 1 (2019): Journal of Economics & Business (JEBI)
Publisher : Penerbit Atma Jaya Catholic University of Indonesia

 This paper studies the impact of the integration of all capital markets throughout the ASEAN Economic Community countries with Indonesia?s stock market. The integration will cause information being transmitted without border to all stock markets within the ASEAN Countries. This condition can lead to the increase of spillover volatility effect and moreover asymmetric spillover volatility phenomenon. Singapore and Malaysia are the most influential countries in ASEAN. Singapore is an advanced country within the ASEAN region and has played an important role. Malaysia is another developing country in ASEAN with a better stock market compared to other ASEAN countries. Malaysia also has great GDP and economic growth. Thus, it is possible that the shock in Singaporean and Malaysian stock market will be transmitted to all countries within the ASEAN region, especially Indonesia. Using T-GARCH (1,1), we were able to capture the spillover volatility effect from Singapore and Malaysia toward the Indonesian Stock Exchange, although only Singapore has the asymmetry effect on the Indonesian Stock Market. Therefore, the negative return at the Singapore stock exchange will be transmitted to Indonesia with a bigger impact compared to a positive return.

COMPARATIVE ANALYSIS OF THE EFFECT OF MACROECONOMIC FACTORS TOWARD IDX COMPOSITE INDEX AND FTSE BURSA MALAYSIA INDEX Rahmani, Annisa Gilang; Banani, Ade; Widiastuti, Ekaningtyas
Journal Economics & Business Atmajaya Indonesia Vol 3 No 1 (2019): Journal of Economics & Business (JEBI)
Publisher : Penerbit Atma Jaya Catholic University of Indonesia

This article is titled ?Comparative Analysis of The Effect of Macroeconomic Factors toward Idx Composite Index and FTSE Bursa Malaysia Index?. The aims of this study are to determine the influence of macroeconomic factors toward the Indonesia?s and Malaysia?s index, and to compare the performance of those two indices. The macroeconomic factors studied were inflation rates, exchange rates, Gross Domestic Product (GDP), and WTI crude oil prices on Indonesian and Malaysian stock indices. This study took the period from January 2012 until December 2017 as a sample. The Indonesian stock market is represented by IDX Composite Index, while Malaysia is FTSE Bursa Malaysia. This research used Multiple Regression Linear Model as analysis tool. The result shows that the inflation rate has no effect on IDX Composite Index and FTSE Bursa Malaysia. While the exchange rate and GDP have a significant positive influence on IDX Composite Index and FTSE Bursa Malaysia. Vice versa, the WTI crude oil price does not affect IDX Composite Index and FTSE Bursa Malaysia. Both of these stock indices significantly proved to be different. The implication of this study is that the results of this study can be used as a reference for investors in choosing which index is better, Bank Indonesia and Bank Negara Malaysia in determining monetary policies made for each country.  

INVESTMENT INVESTMENT DECISION MAKING BASED ON VALUE AT RISK (VAR) ANALYSIS FOR STOCKS OF STATE OWN BANK IN INDONESIA Sitorus, Suandi
Journal Economics & Business Atmajaya Indonesia Vol 2 No 2 (2018): Journal of Economics & Business (JEBI)
Publisher : Penerbit Atma Jaya Catholic University of Indonesia

The purpose of this journal is how to measurement the probability of the maximum risk level for stocks of state-owned banks in Indonesia. One consideration for investors to make an investments decision in stock instruments by monitoring the daily volatility movement and the trend. However, if there are some stocks that are believed in good return, at a glance it seems to have the same volatility, the same trend of movement, it will be a challenge for investors to determine which stocks are preferred to become investments. From the risk perspective by measuring the maximum probability of risk level in the future, it can be a consideration in making stock investment decisions that have the same movements and characteristics. Risk projection based on historical data with a certain time period can be calculated with Value at Risk (VaR) with a certain level of confidence. Thus the investment decision will be optimal. The Value at Risk model will calculate the expected losses. This research will show that volatility that looks the same but has a different level of risk. This research will measuring a useful value for prospective investors in determining investments among the stocks of state-owned banks in Indonesia. The data used in this study is the stock closing price that has been adjusted taken from the source of the website www.yahoo finance for the period 2015-2018. This study stipulates that the VAR model is the maximum risk estimate that may arise with a 95% confidence level, or an error rate that is tolerated at 5%. The VaR method used is historical analysis.

MONETARY POLICY AND STOCK MARKET RETURNS IN UGANDA Kalu, Emenike; Anselme, Bashamambire S.; Kirabo, Joseph K. B.
Journal Economics & Business Atmajaya Indonesia Vol 3 No 1 (2019): Journal of Economics & Business (JEBI)
Publisher : Penerbit Atma Jaya Catholic University of Indonesia

This study investigates the effect of monetary policy on stock market returns in Uganda using time series data for the period July 2011-December 2017. Specifically, the study evaluated the effect of central bank rate, Treasury bill rate and the inflation rate on stock market returns. The results of descriptive statistics establishes that mean value of the stock market returns is 1530.88 whereas the average central bank rate and treasury bill rate are 13.74 and 12.37 respectively while average consumer price index is 146.76. The results of the Augmented Dickey Fuller (ADF) and the Phillips-Perron (PP) test show that the variables are integrated of order 1. Estimates from regression model indicate that monetary policy strongly influences the stock market returns in Uganda. All the monetary policy variables considered in this study have significant effects on stock market returns in Uganda. A major policy implication of the findings is for stock market investors to monitor changes in monetary policy and factor them into their investment decisions.

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Home Page

OAI Link

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Reviewer

Google Scholar

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Location Kota adm. jakarta selatan, Dki jakarta INDONESIA

Abstract

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Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota adm. jakarta selatan,

Dki jakarta

INDONESIA