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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 48 Documents
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PERAN KOMITE AUDIT, DEWAN KOMISARIS DAN AUDIT INTERNAL TERHADAP PENCEGAHAN FRAUD SERTA IMPLIKASINYA DALAM PENINGKATAN KINERJA PERUSAHAAN (Survei pada Emiten Manufaktur Di Bursa Efek Indonesia) Tulus Suryanto
Indonesian Journal of Economics and Business Vol 1, No 2 (2011)
Publisher : Universitas Padjadjaran

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Abstract

This research was purposed to test and analyze the roles of audit committee, board of commissioner, and internal audit in preventing fraud and its implications in improving firm’s performance. Population in this research was manufacture listed in Indonesia Stock Exchange and samples were taken using simple random sampling. The population was 136 manufacture firms, and using Slovin Formula, samples were 102. The data type in this research was primary data taken from questionnaire distribution to all respondents; they were members of audit committee, board of commissioner, and internal audit.  All data were analyzed using path analysis with LISREL 8.70 PROGRAM.            The exogenous variables were the roles of audit committee, board of commissioner, and internal audit. The endogenous variables were fraud prevention and firm’s performance improvement. This research showed the positive correlation between the roles of audit committee, commissioner board, and internal audit in preventing fraud and in improving performance of manufacture listed in Indonesia stock exchange. This positive correlation occurred because of the synergy of roles of audit committee, board of commissioner, and internal audit to conduct monitoring roles to the executive tasks. Then, their roles simultaneously had positive roles in preventing fraud. This indicated that the more effective the roles of audit committee, board of commissioner, and internal audit would able to prevent fraud occurring in firms. In other words the roles of audit committee board of commissioner, and internal audit simultaneously or partially affect the fraud prevention, and had implication to the performances of manufacture listed in Indonesia stock exchange.
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.
STRUKTUR KEPEMILIKAN SAHAM, KEPUTUSAN KEUANGAN DAN NILAI PERUSAHAAN (Survey pada Emiten Non Keuangan di Bursa Efek Indonesia) Suryanto Suryanto
Indonesian Journal of Economics and Business Vol 1, No 3 (2011)
Publisher : Universitas Padjadjaran

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Abstract

There are three major decisions undertaken by the company through the financial manager's role as an agent hired by the principal of the firm, that is financing decisions, investment decisions, and dividend policy. Agency theory says that in practice  it  will show the differences of interest between the managers and the owners of the company that cause the agency conflict. Ownership structure has contributed to minimize the problems arising from agency conflicts in the firm, namely through increased managerial ownership and institutional ownership.This research has been conducted to examine the impact of ownership structure (managerial ownership and institutional ownership) on financial decisions (financing decisions, investment decisions, and dividend policy) and firm value. This research  has used two models, namely : model 1) examine the effect of ownership structure on financial structure decisions and model 2) examine the effect of ownership structure and financial decisions on firm value.Population in this research are all non-financial emitent listed on the Indonesia Stock Exchange, while the sampling method is cluster random sampling which produces 104 emitents. Data collection method is used pooling the data method and analytical methods used is Least Square.  Based on the results of hypothesis testing, it can be concluded that both models on this research, all predictors simultaneously have significantly effect. First, managerial ownership and institutional ownership have a significant effect on financing decisions. Second, managerial ownership and institutional ownership have a significant effect on investment decisions. Third, managerial ownership and institutional ownership have a significant effect on dividend policy. Fourth, managerial ownership, institutional ownership, financing decisions, investment decisions and  dividend policy have significant effect on the firm value.
PENGARUH KETIDAKPASTIAN LINGKUNGAN, ANGGARAN PRTISIPATIF DAN KOMITMEN ORGANISASIONAL TERHADAP SENJANGAN ANGGARAN DENGAN IDEOLOGI ETIS SEBAGAI VARIABEL PEMODERASI Sri Widodo
Indonesian Journal of Economics and Business Vol 2, No 1 (2012)
Publisher : Universitas Padjadjaran

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Abstract

Dysfunctional Behavior, mainly Corruption, pervasively happen in Indonesia. Business people believe in “The Myth of Amoral Business”, in which the meaning of business is profit. The focus of business is getting maximum profit, because profit is perceived as an ultimate goal. Business people always separate business from ethical dimension.In budgeting, dysfunctional behavior manifest in the form of Budgetary Slack. Middle and Low level managers create slack in their budget proposals by underestimating revenues and overestimating expenses intentionally. The objectives of this behavior are anticipating uncertainties and increasing bonuses.Dysfunctional behavior can be weakened by strengthening Ethical Ideology of managers involved in budgeting. Managers with strong Ethical Ideology will behave in the best interest of the company as a whole; on the other hand managers with weak ethical ideology will maximize their own interest in the expense of companies’ interest.The result of this research shows that Ethical Ideology weaken the effect of Environmental Uncertainty on Budgetary Slack, the effect of Participative Budgeting on Budgetary Slack and the effect of Organizational Commitment on Budgetary Slack.
PENGARUH AUDIT INTERNAL, PENGENDALIAN INTERNAL, DAN GOOD GOVERNMENT GOVERNANCE TERHADAP PENCEGAHAN FRAUD DAN IMPLIKASINYA TERHADAP KINERJA PEMERINTAH DAERAH Ony Widilestariningtyas
Indonesian Journal of Economics and Business Vol 2, No 2 (2012)
Publisher : Universitas Padjadjaran

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Abstract

Local governments carry out internal audits to provide control over the activities of internal control in the implementation of governance is good, so that fraud can be prevented so that the performance of local government can be carried out adequately.This study aims to determine 1) the relationship between internal audit, internal control and fraud prevention, 2) the influence of internal audit, internal control and good government good governance on the prevention of fraud both simultaneously and parsial, 3) the influence of internal audit, internal control, good government governance, the prevention of fraud on the government's performance both simultaneously and parsial.Unit this study is all the provincial, regency / city in West Java and Banten with respondents Inspectorate West Java and Banten government and the State Audit Representation of West Java and Banten. Method of analysis using Path Analysis.These results indicate that 1) there is a positive relationship between internal audit, internal control and fraud prevention, 2) internal audit, internal control and good government governance affects both fraud prevention and partially simultaneously, 3) internal audit, internal control, good government governance, fraud prevention affects the performance of both local government and partially simultaneously. The contribution of this study describes the effect that the internal audit in the implementation of a consistent internal control for the government to realize good governance and prevent fraud, to improve local government performance on an ongoing basis. The implications of this study showed improved performance of local government for development in the areas of research interest in creating clean government.
PENGARUH KUALITAS KOMITE AUDIT, KUALITAS DEWAN KOMISARIS, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJEMEN TERHADAP PRAKTEK MANAJEMEN LABA DAN KINERJA KEUANGAN SERTA IMPLIKASINYA TERHADAP NILAI PERUSAHAAN (Survey Pada Perusahaan Listing di PT. Bursa Harnovinsah Harnovinsah
Indonesian Journal of Economics and Business Vol 1, No 1 (2011)
Publisher : Universitas Padjadjaran

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Abstract

Financial report is an important factor for inventors to make investment decision in capital market. Publicly financial report which has relevant information will be reacted by market player. Many investors and other users of financial report do not pay attention to the process of publishing financial report, so it pushes the emergence of dysfunctional behaviours like earning management practices. The purpose of this research is to study and to find out empirically of research’s evidence about the influence of audit committee and board of commissioner’s quality, institution and management ownerships toward earnings management practice and financial performance and the implication toward firm value The population of this research is companies listed in Indonesian Stock Exchenge during the period 2007 – 2009 in amount of 105 companies. Based on the criteria, there are only 60 companies chosen as sample.  The Method of analysis of this research used path analysis, with the following hypotheses: (1) The Audit committee and the board of commissioner’s quality, institution and management ownership have influence on the earnings management practice. (2) The Audit committee and the board of commissioner’s quality, institution and management ownership, the earnings management practice have influence on corporate financial performance. (3) The earnings management practice and corporate financial performance have influence on  firm value The results of this study indicates (1)The audit committee quality negatively influence on earnings management practice, (2)  The board of commissioner’s quality negatively influence on earnings management practice  (3) The institutional ownership negatively influence on earnings management practice  (4) the managerial ownership negatively influence on earnings management practice but not significant, (5) simultaneously of  The audit committee  quality, The board of commissioner’s quality, institutional ownership and  managerial ownership,   and have  significant influence on earnings management practice, and (6) earnings management practice positively influence on corporate financial performance but not significant, (7) earnings management practice positively influence on  firm value, but not significant, (8) corporate financial performance positively influence on  firm value.
PENGARUH IMPLEMENTASI PENGENDALIAN INTERN, BUDAYA ORGANISASI DAN TOTAL QUALITY MANAGEMENT DALAM PENERAPAN GOOD GOVERNANCE DAN IMPLIKASINYA TERHADAP KINERJA ORGANISASI DENGAN KEPERCAYAAN KONSUMEN SEBAGAI VARIABEL INTERVENING (Studi pada Lembaga Amil Zakat Sri Fadilah
Indonesian Journal of Economics and Business Vol 1, No 2 (2011)
Publisher : Universitas Padjadjaran

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Abstract

This study aims to analyze: (1) The effect of implementation of internal controls, implementation of organizational culture and total quality management implementation both partially and simultaneously to the application of good governance, (2) The effect of implementation of internal controls, organizational culture and total quality management both partially and simultaneously to organizational performance and through the implementation of good governance and (3) The effect of application of good governance on the performance of the organization and through consumer confidence.The study uses 50 active-LAZ population targets at Forum Zakat as the active member, while processed data is 41 of target sample of 34. the sampling method used is proportionate stratified sample. The study uses primary and secondary data. An analysis instrument used is structural equation modeling (SEM) with partial least square (PLS). The exogenous variable consists of (1) Internal control implementation; (2) Organization culture implementation; and (3) Organization culture.The results show that in both  partially and simultaneously an implementation of internal control, organization culture, and total quality management influences positively and significantly on the good governance. The simultaneous influence of 54.90% and the remains is of 45.10% described and influenced by unobserved factors. Partially, an influence of internal control is of 24.60%, organization culture of 13%, and total quality management is of 17.30%. The research gives evidence in both partially and simultaneously on implementation of internal control, organization culture, and total quality management to the employee performance and the good governance. Simultaneously, the influence is of 41.60% and the remains about 58.60% influenced by unobserved factors including an implementation of good governance and customer thrust. Partially, an influence of internal control implementation and good governance is of 12.90%, culture organization and good governance is of 18.90%, and total quality management and good governance is of 9.80%. Finally, the study shows that an influence of total implementation to the organization performance by customer trust as the intervening variable is 18.20%. Directly, an implementation of good governance is of 13.80% and indirectly or under customer trust is of 4.40%.
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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Abstract

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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