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INDONESIA
Indonesian Journal of Economics and Bussiness
Published by Universitas Padjadjaran
ISSN : 2089919X     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Indonesian Journal of Economics and Business (IJEB) adalah Jurnal Ilmiah yang diterbitkan tiga kali dalam satu tahun (April, Agustus, Desember). Indonesian Journal of Economics and Business menerbitkan tulisan hasil penelitian asli yang berhubungan dengan penelitian dalam bidang ekonomi dan bisnis, meliputi cakupan topik tulisan yang luas dalam bidang pengetahuan: ekonomi, manajemen dan bisnis.
Arjuna Subject : -
Articles 8 Documents
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Search results for , issue "Vol 2, No 3 (2012)" : 8 Documents clear
PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, AUDIT FEE DAN PENGALAMAN AUDIT TERHADAP INDEPENDENSI AKUNTAN PUBLIK SERTA DAMPAKNYA TERHADAP KUALITAS AUDIT Sasa S. Suratman
Indonesian Journal of Economics and Business Vol 2, No 3 (2012)
Publisher : Universitas Padjadjaran

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Abstract

This study aims to examine: (1) The relationship between the size of public accountant firm, audit fees and audit experience, (2) The effect of size of public accountant firm, audit fees and audit experience to the independence of public accountants and their impact on audit quality.This study uses a survey of 104 public accountant firms registered with Bapepam-LK as the unit of analysis, while the unit of observation is a partner or a manager or a senior auditor. This type of data is primary data collected by questionnaire. Testing the hypothesis by using Structural Equation Model (SEM).These results indicate that: (1) There is a relationship between the size of public accountant firm, audit fees, and audit experience, (2) the size of public accountant firm, audit fees and audit experience affect the independence of public accountants either simultaneously or partially , and (3) the size of public accountant firm, audit fees, audit experience, and independence of public accountants effect on audit quality either simultaneously or partially.
PENGARUH AUDIT TENURE DAN INDEPENDENSI AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT DAN IMPLIKASINYA TERHADAP KEPUASAN AUDITEE (Survei Pada Kantor Akuntan Publik Yang Terdaftar Di Bapepam-LK) Eva Marin Sambo
Indonesian Journal of Economics and Business Vol 2, No 3 (2012)
Publisher : Universitas Padjadjaran

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Abstract

Financial scandals and cases of violations that occurred in recent years has become the world's attention which raises the question of whether the audit firm has provided audit services that have a high quality audit,  thus has caused the decline of public confidence in audit quality produced by a public accountant, which resulted in questionable integrity and objectivity of public accountant as a party that audited the financial statements of the company. To improve audit quality, length of engagement with the client's KAP and independence of public accountants may be a factor to be considered, which in turn will also increase the satisfaction of auditees.This study examined the influence of audit tenure and public accountants independence to audit quality and their implication to auditee satisfaction. In this study, research method used is a method verifikative. Respondents are partners and managers in the KAP registered with Bapepam-LK and manager of finance/accounting and internal audit listed on the Indonesia Stock Exchange in 2011. The sampling technique using a purposive sampling. The data was collected through questionnaires. Analysis of data for testing hypotheses using Path Analysis.These results of this study that show: (1) the audit partner tenure, especially the length of an audit of the audit client is an important factor associated with the public accountants independency, (2) the high audit quality is influenced by high public accountant independency, but public accountant independency would be affected/decrease if the audit tenure is long, (3) The high audit quality will be increase auditee satisfaction, however the high audit quality will also be affected by the audit tenure, where if audit tenure is long, the audit quality will decrease, resulting in auditee satisfaction also declined.
KEPEMIMPINAN TRANSFORMASIONAL, PERILAKU WIRAUSAHA PENGURUS DAN PENGARUHNYA TERHADAP PARTISIPASI ANGGOTA SERTA IMPLIKASINYA TERHADAP KINERJA KOPERASI DI PROVINSI GORONTALO Abd. Rahman Pakaya
Indonesian Journal of Economics and Business Vol 2, No 3 (2012)
Publisher : Universitas Padjadjaran

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Abstract

The aims this study is obtaining empirical evidence and find clarity about the phenomenon of the influence of Transformational Leadership, Entrepreneurial Behaviour of Management on members participation and the impact to the performance of this Cooperative in the Province of Gorontalo. This study refers to a structured framework in the form of hypotheses to determine the effect of transformational leadership, entrepreneurial behavior on the participation of members of the board and its implications for the performance of cooperatives in the province of Gorontalo both simuktan or partial. The method used in this research is verification methods and the research form is a descriptive - reseach. Structural Equation Modeling (SEM) analysis tool is used to test the hypothesis. The results of hypothesis testing indicate that the transformational leadership, entrepreneurial behavior simultaneous and the partial effect on the participation of members. Transformational leadership, entrepreneurial behavior affects directly or indirectly (through participation) on the performance of cooperatives.  Member participation  influence on the performance of cooperatives in the province of Gorontalo.  The implications of these findings for practitioners and researchers are expected to about contribute to the implementation of the three variables mentioned above mainly in increasing the participation of members in order to there are the board of cooperative performance in the province of Gorontalo.
PENGARUH THE BIG FIVE PERSONALITYDAN MATERIALISME KONSUMEN TERHADAP PEMBELIAN IMPULSIF SERTA DAMPAKNYA PADA PEMBELIAN KOMPULSIF (SURVEY PADA PENGUNJUNG MALL DI KOTA BANDUNG) Raeni Dwisanty
Indonesian Journal of Economics and Business Vol 2, No 3 (2012)
Publisher : Universitas Padjadjaran

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Abstract

Lately the rapid  development of ritel modern business, such as mall and plaza at various city in the country is undeniedable has changed spending pattern of indonesian consumers.It is related to the factors of personality and life style, such as the changes of life style and habit of shopping . In fact, consumers often don’t think rationally in determining the most important staffs they need.There are several consumers’ reasons to purchase the products, such as: killing the bad mood, expressing identity, or just having fun.This research is purposed to get the result from: description study of The Big Five Personality, consumers’ materialism, impulsive and compulsive purchasing towards mall visitors in Bandung; Analysis of influence of The Big Five Personality and Consumers’ Materialism towards compulsive purchasing of mall visitors in Bandung.The methods used in this research are descriptive and verificative methods. The data collection techniques are literature and field studies. The field study uses observation, interview, and questioner. Sample is taken from 300 mall visitors in Bandung. The withdrawal of sample uses Systematic Random Sampling. Influence model is analyzed by using Structural Equation Model.As the result of this research, there is influence of The Big Five Personality and consumers’ materialism towards impulsive buying of mall visitors in Bandung in which the most dominant factor influences the impulsive buying is Neuroticism. Nevertheless, the less factor influences the impulsive buying is Agreeableness. This research also shows that there is influence of The Big Five Personality, consumers’ materialism, and impulsive buying towards compulsive buying of mall visitors in Bandung in which the most influence factor towards compulsive buying is agreeableness and impulsivebuying  whereas the less influence factor is conscientiousness.
PENGARUH FAKTOR-FAKTOR EKONOMI MAKRO TERHADAP RETURN SAHAM DI PASAR MODAL INDONESIA DENGAN PENDEKATAN ARBITRAGE PRICING THEORY PERIODE TAHUN 2008-2010 Wawan Ichwanudin
Indonesian Journal of Economics and Business Vol 2, No 3 (2012)
Publisher : Universitas Padjadjaran

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Abstract

The most common problem with investing in the stock market is the uncertainty of the stock prices. In order to minimize this uncertainty, financial experts have developed various models, one of which is the Arbitrage Pricing Theory (APT). This theory can be used to predict the expected return.The purpose of this study is to formulate an APT model in Indonesia. Pre-specified macroeconomic factor approach is used to formulate this APT model. The determined macroeconomic factors include inflation, SBI interest rate, money supply, exchange rate, and oil price. The sample of this study is a number of stocks that meet certain criteria. This study took place from 2008 to 2010.This study uses secondary data and two-stage regression analysis method. The APT model result from second step regression with backward regression approach by f-test and t-test. Based on the data analysis, it can be concluded that inflation risk, exchange rate risk and surprise oil price risk are risk factors in the Indonesian Stock Exchange. This study produces an APT model that consists of three factors: inflation, Rupiah exchange rate to US Dollar, and oil price.
PENGARUH INDEPENDENSI AKUNTAN PUBLIK, SPESIALISASI AUDITOR DI BIDANG INDUSTRI KLIEN, DAN KARAKTERISTIK PERSONAL TERHADAP KUALITAS AUDIT SERTA IMPLIKASINYA TERHADAP TINGKAT KEPERCAYAAN AUDITEE (SURVEY PADA AKUNTAN PUBLIK YANG TERDAFTAR DI BAPEPAM-LK) R. Wedi Rusmwan Kusumah
Indonesian Journal of Economics and Business Vol 2, No 3 (2012)
Publisher : Universitas Padjadjaran

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Abstract

The subjects of this research were 82 auditors who works in 41 Public Accountant Firms in Indonesia. The research used primary data collected from questionnaires. Respondents were split into two categories, those were the public account group which consisted of the partners and the emittent group which consisted of accounting and finance managers or internal auditors. The research used the explanatory method and the hypothesis test used Structural Equation Modeling (SEM) Partial Least Square (PLS).The results of the study were as follows: (1) there is a correlation between Public Accountant Independence, Auditor’s Industry Specialization, and Personal Characteristics; (2) Public Accountant Independence, Auditor’s industry Specialization, and Personal Characteristics influence the Audit Quality both simultaneously and partially; and (3) Public Accountant Independence, Auditor’s industry Specialization, Personal Characteristics, and Audit Quality influence the Auditee’s Trust level both simultaneously and partially.The result of this research showed that the decline of auditee's trust level on the service rendered by Public Accountant caused by the decreasing audit quality of the Public Accountant. The decreasing audit quality of the Public Accountant caused by Public Accountant which-in spite of having a good specialization in client industry, but have bad personal characteristics. Therefore, the Public Accountant became unindependent in carrying out the service, and, in the end, it lead to the decline of auditee's trust level.The research showed that the public accountant independency, auditor's specialization in client industry, personal characteristics, and audit quality of the Big Four were better than non-Big Four Public Accountant Firm. This also proved that the non-Big Four Public Accountant Firm did more violation than the Big Four in Indonesia.
INSTITUTIONAL OWNERSHIP, FINANCIAL PERFORMANCE AND FIRM VALUE MODERATED BY CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Study on Manufacturing Industry Listed at IDX) Abshor Marantika
Indonesian Journal of Economics and Business Vol 2, No 3 (2012)
Publisher : Universitas Padjadjaran

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Abstract

The investors want the firm manager to have achievement to maximize the Firm value. Effect The Firm value can reveal the prosperity of company owners. Firm Value can describe welfare the owners. Corporate must be oriented to the benefit (profit) and social aspects (non-profit). Besides making a profit, the company must also contribute to the community that is improving the quality of community life and the environment. This research has some purposes: to test effect Institutional Ownership on Firm Value; to test effect of Financial Performance on Firm Value; to test effect Institutional Ownership on Firm Value moderated Corporate Social responsibility Disclosure; to test effect Financial Perormance on Firm Value moderated Corporate Social responsibility DisclosureThe population of this research is the entire manufacturing industry, which are listed in Indonesian Stock Exchange on the year 2007-2010 with number 147 firms. The sampling technique used is purposive sampling with matched criteria toward research needs. From the criteria, it was obtained 46 firms as sample. Data analysis method used is statistical analysis and econometric analysis with Multple Regression Model and Moderating Regression Analysis (MRA)The research results obtained that: the First, Institutional Ownership is not proven positively effect on Firm Value. This indicates that the Institution Ownership has not been able to increase investor confidence in the corporate of volume and stock prices. Second, Financial Performance proved a positively effect on Firm Value. This is in line with the essential purpose of the establishment of an enterprise, namely to maximize shareholder welfare by increasing the value of the Corporate. Third, Institutional Ownership proven positively effect on Firm Value moderated by Corporate Social Responsibility Disclosure. This suggests that the assessment of Institutional Ownership investors will have a positive effect if the company is also considering the social aspects of the company. Institutional Ownership is not used alone in the consideration of measuring the success of the company in achieving the Firm Value, but the necessary attention to social aspects. Fourth, Financial Performance proved to be positively effect on Firm Value moderated by Corporate Social Responsibility Disclosure. This suggests that Financial Performance is not the only factor determining the success of a Corporate. Financial Performance will be even better if it is supported by the social aspects of the Corporate.
PINJAMAN LUAR NEGERI PEMERINTAH DAN PERTUMBUHAN EKONOMI: PENGARUH DINAMIK LANGSUNG DAN TIDAK LANGSUNG DI INDONESIA PERIODE 1970-2008 Marno Kastowo
Indonesian Journal of Economics and Business Vol 2, No 3 (2012)
Publisher : Universitas Padjadjaran

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Does GFD have significant effect on economic growth? This question can’t be answered solely based on theory and previous empirical study due to the  existence of theoretical controversy and empirical ambiguity. The purpose of this research is to build model which has ability to explain the direct and indirect dynamic effect of GFD on economic growth.  The quantitative analysis was conducted with four simultaneous structural equations estimated by TSLS. The economic growth model in this research is specified as a dynamic model (partial adjustment) that allow us to make short run and long run multiplier analysis.              This research shows that GFD receipt has insignificant direct effect and positive indirect effect on economic growth, while GFD payment has negative direct and indirect effect. The negative effect of the GFD payment is larger than the positive effect of the GFD receipt. It is proved that GFD has long run effect (multiplier)on economic growth, the total long run multiplier reachs 123,06% of the short run multiplier. Practically, the long run multiplier will be end up in  four  years.

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