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EKUITAS (Jurnal Ekonomi dan Keuangan)

ekuitas
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Published by Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya

ISSN : 2548298X EISSN : 25485024 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Diterbitkan oleh Sekolah Tinggi ilmu Ekonomi Indonesia (STIESIA) Surabaya secara berkala (setiap tiga bulan) yaitu setiap Maret, Juni, September, dan Desember, dengan tujuan untuk menyebarluaskan hasil penelitian, pengkajian, dan pengembangan bidang ekonomi dan keuangan, khususnya bidang akuntansi, manajemen, pasar modal hukum bisnis, perpajakan, sistem informasi, serta bidang ekonomi dan keuangan lainnya. Artikel yang dipublikasikan dalam EKUITAS dapat berupa Artikel Penelitian maupun Artikel Konseptual (non-penelitian).

Arjuna Subject : -

Articles 620 Documents

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FAKTOR INTERNAL DAN EKSTERNAL DALAM WHISTLE BLOWER SYSTEM R. Wilopo; Nurul Hasanah Uswati Dewi; Djuwito Djuwito
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 18 No 2 (2014)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Riset ini bertujuan untuk meneliti peran organisasi profesi auditor internal serta lembaga perlindungan saksi sebagai faktor eksternal yang mempengaruhi auditor eksternal sebagai whistle blower. Riset ini juga menggali pengaruh kompetensi, sikap moral, serta perilaku etis dari auditor internal untuk menjadi whistle blower. Sampel penelitian ini sebanyak seratus satu (101) auditor internal dari beberapa perusahaan di Indonesia. Metode utama penelitian ini adalah penelitian survei, yaitu penelitian yang dilakukan dengan mengambil sampel dari populasi dan menggunakan kuisioner. Partial Least Square digunakan untuk menganalisis data penelitian. Hasil uji statistik penelitian ini menunjukkan bahwa hanya perilaku etis internal auditor yang berpengaruh signifikan bagi seseorang untuk menjadi whistle blower. Meski tidak signifikan sikap moral auditor internal juga mempengaruhi sikap seseorang untuk menjadi whistle blower. Sedangkan keberadaan organisasi profesi dari auditor internal, lembaga perlindungan saksi, serta kompetensi auditor internal tidak dianggap perlu bagi auditor internal untuk menjadi seorang whistle blower. Keterbatasan penelitian ini dikarenakan belum banyaknya penelitian tentang whistle blower di Indonesia, sehingga model penelitian ini masih lemah. Di samping itu belum adanya undang-undang whistle blower juga memberi pengaruh terhadap penelitian ini.

ANALISIS FAKTOR AUDIT INTERNAL DAN PENGARUHNYA TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE Gusnardi Gusnardi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 3 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

To implement the good corporate governance as it was expected, especially in the BUMN Tbk. in Indonesia, it is important to optimize the role of internal audit. The purpose of this research is to explore the influence of internal audit partly and simultaneously on the good corporate governance at the state-owned companies (BUMN Tbk) in Indonesia.The data used in this research were primary data collected by questionnaires. The data analysis for hypothesis testing was the path analysis. This research done with research method of census by 13 at the state-owned companies (BUMN Tbk.) in Indonesia. The data used in this research were primary data collected by questionnaires. Result of this research indicates that audit factors partly and simultaneously has influenced significantly to exercise on the good corporate governance at the state-owned companies (BUMN Tbk.) in Indonesia.

PENGARUH GOOD CORPORATE GOVERNANCE DAN DEBT MATURITY TERHADAP PREDIKSI BOND RATING Marfuah Marfuah; Hermin Endaryati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The objective of this study is examine the effect of good corporate governance and debt maturity towards bond rating prediction. Good corporate governance is proxied by institutional ownership, managerial ownership, board size, independent directors, audit committee, and audit quality. The sample in this study consist of 229 bonds issued by financial companies listed on the Indonesia Stock Exchange from 2011 to 2013 and was ranked by PT PEFINDO. This study uses ordinal regression analysis model to test the effect of good corporate governance and debt maturity towards bond rating prediction. The results of this study showed that institutional ownership and audit committee have significant positive effect towards bond rating prediction while independent commissioner have significant negative effect towards bond rating prediction. Managerial ownership, board size, audit quality and maturity haven’t significantly affect toward bond ratings. The findings of this study indicated that companies with the bigger institutional ownership and the bigger audit committees, then predicted the company has bonds with higher ratings. The findings that the independent commissioner has significant negative effect toward bond rating prediction indicate that the presence of independent commissioner haven’t been able to role effectively so expected the quality of independent commissioner should be improved.

PENGARUH GENDER TERHADAP PROFESIONALISME MAHASISWA PROGRAM STUDI AKUNTANSI DI STIESIA SURABAYA Nur Handayani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 1 (2005)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini menguji pengaruh perbedaan gender terhadap tingkat profesionalisme mahasiswa dan mahasiswi di Program Studi Akuntansi STIESIA Surabaya. Pengukuran profesionalisme dalam penelitian ini menggunakan kuesioner yang dikembangkan oleh Hill et al. (1998). Variabel-variabel pembentuk profesionalisme adalah knowledge, skill dan attitude. Kuesioner yang digunakan dalam penelitian ini berjumlah 94 kuesioner. Hasil penelitian menunjukkan bahwa ada perbedaan tingkat profesionalisme yang secara statistik signifikan antara mahasiswa dengan mahasiswi di Program Studi Akuntansi STIESIA Surabaya.

EFEK PENGUMUMAN KEBIJAKAN DIVIDEN TERHADAP RETURN SAHAM YANG TERGOLONG JAKARTA ISLAMIC INDEXS Endri Endri
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 4 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This research aims to test dividend signaling theory in the Jakarta Islamic Index groups. Signaling theory states that dividend policy has information content that can influence to share price. This research usesamples in the form of company allocating dividend for period 2006-2007 which listed on Jakarta Islamic Index. Final samples which are utilized in this research are equal to 12 firms observation. Using the event-study method, the result of our research shows that at the significant level of 5%, there is only one working days which yield the abnormal return that is significant at the dividend announcements. Those are the sixth day before the event date with the value of 0.00889 or around 0.9%. The final conclusion is that stock price will negatively reacted to the announcement of dividend. Overall, the evidence tends to support the dividend irrelevancy hypothesis, but does not provide a support for the signaling theory. Evidence also indicates that dividend payment does not signal any information to the investors, which needs to be further investigated.

DETERMINAN AKUNTABILITAS KINERJA PEMERINTAH DI KABUPATEN LOMBOK BARAT Andi Permana Putra; Akram Akram; Hermanto Hermanto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this study is to analyze and prove the factors that affect the accountability of government performance in financial management, especially in West Lombok regency. Issues of accountability are phenomena and have always been the spotlight in the community, especially the low quality of government agencies' performance in managing local finances that often have an impact on the abuse of authority. Factors that degrade the quality of accountability to the local government is the lack of budget targeting and reporting. Besides it is still less than optimal implementation of performance-based budgeting and internal controls over financial management. This research is an explanatory research. The data in this study are primary data collected using questionnaires. The total sample is 87 regional finance management officials determined using disproportional stratified random sampling technique. Data analysis used in this research is multiple linear regression analysis. This study proves that the implementation of performance-based budgeting, internal control, clarity of budget targets and reporting have a positive effect on the performance accountability of local government financial management.

MACROECONOMIC CAUSALITY TOWARD SHARE PRICE OF STATE OWNED ENTERPRISES Riwi Sumantyo; Dian Indah Nugrahani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 1 No 4 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitan ini bertujuan untuk mengetahui hubungan kausalitas variabel-variabel makroekonomi terhadap harga saham BUMN (Badan Usaha Milik Negara) yang tercatat di BEI (Bursa Efek Indonesia). Variabel makroekonomi meliputi pertumbuhan ekonomi, inflasi, kurs dan Jumlah Uang Beredar (JUB) dan harga saham BUMN bidang Infrastruktur meliputi PT. Perusahaan Gas Negara, Tbk, harga saham PT. Telekomunikasi Indonesia , Tbk dan harga saham PT. Jasa Marga, Tbk. Penelitian ini menggunakan pendekatan Vector Autoregrresion pada tingkat First Difference dan Kausalitas Granger. Hasil penelitian ini menunjukkan pertumbuhan ekonomi memiliki pengaruh positif signifikan, tidak terjadi hubungan kausalitas terhadap harga saham PT. Jasa Marga, Tbk serta negatif tidak signifikan pada harga saham PT. Perusahaan Gas Negara dan PT. Telekomunikasi Indonesia hubungan kausalitas searah terjadi pada harga saham PT. Perusahaan Gas Negara, Tbk dan PT. Telekomunikasi Indonesia, Tbk. Inflasi memiliki pengaruh postif tidak signifikan terhadap ke tiga harga saham BUMN bidang infrastruktur dan tidak terjadi hubungan kausalitas pada harga saham PT. Telekomunikasi Indonesia, Tbk dan PT. Jasa Marga, Tbk.

ANALISIS NILAI PELANGGAN YANG MEMPENGARUHI LOYALITAS (STUDI KASUS PADA BANK KBPR JETIS PONOROGO) Mashariono Mashariono; Hening Widi Oetomo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 2 (2006)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Retail Banking (BPR) in Jetis Ponorogo has interest in its business survival partly because of the high loyalty of its customers. Therefore, it is essential to know what factors influence the customer’s loyalty. The appropriate method for addressing the above-mentioned problem is factor analysis. Data collected from a sample of 155 respondents and there are 12 variables used in this study. The results are from 12 variables, all of them are usable and grouped into five new factor based on eigen value more than 1 (> = 1). The five factors are: Humane Products Factor has eigen value of 2,597 with variant percentage of 21,643%; Trust Factor has eigen value of 2,096 with variant percentage of 17,463%; Sincerity Factor has eigen value of 1,536 with variant percentage of 12,797%; Hospitality Factor has eigen value of 1,261 with variant percentage of 10,506%; Professionalism Factor has eigen value of 1,067 with variant percentage of 8,888%. From correlation matrix, we get value from Bartlett’s Test of Sphericity (BTS) of 433,290, which suggest that on correlation matrix there are correlation between factors supported by Kaiser-Meyer-Olkin (KMO) value of 0,606 and variant cumulative value of 71,298%.Based on the results, it is suggested that it would be better for the company to develop some humane product factor analyzed in this study because it is the predominant factor in affecting the customers’ loyalty. The customers’ loyalty is an important factor in guarantee the survival of Retail Banking (BPR) in Jetis Ponorogo.

PENGARUH KOMPETENSI, KOMUNIKASI DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PT. SEMEN BOSOWA MAROS Ali Baba
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 18 No 4 (2014)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Influence of Competency, Communication and Cultural Organization on Employee Performance PT. Semen Bosowa Maros. To know and analyze the influence of competence, communication and organizational culture on employee performance of PT. Semen Bosowa Maros and as for the benefits to the parties bound research is expected to develop a repertoire of knowledge in the field of human resource management especially concerning competence, communication and organizational culture on employee performance. Data used in this study are primary data that responses to questionnaires from respondents with data analysis using multiple linear regression with SPSS 20. The sample in this research is 93 respondents employees of PT. Semen Bosowa Maros. Results of this study stated that based on the analysis of data in the show showed that 66.2% of an employee's performance is influenced by competence, communication and organizational culture this means that 33.8% (100% - 66.2%) the employee's performance is influenced by other factors, where the regression results indicate that the independent variable is the style of competency, communication and organizational culture positive and significant impact on the performance of employees of PT. Semen Bosowa Maros

PENGARUH PERSEPSI KETIDAKPASTIAN LINGKUNGAN TERHADAP ORIENTASI EFISIENSI, PENDELEGASIAN WEWENANG, PENGENDALIAN AKUNTANSI DAN KINERJA MANAJER Muntu Abdullah; Arsono Laksmana
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 3 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Tujuan penelitian ini untuk memperoleh bukti empirik mengenai pengaruh persepsi ketidakpastian lingkungan terhadap orientasi efisiensi, pendelegasian wewenang, pengendalian akuntansi dan kinerja manajer pada perusahaan penerbangan penumpang domestik berjadwal di Indinesia. Desain studi ini adalah penelitian non-eksperimental. Jenis penelitiannya adalah penelitian eksplanatory karena ingin mengetahui hubungan kausalitas antar variabel eksogen terhadap variabel endogen. Metode pengumpulan data menggunakan survei melalui kuesioner, dikirim langsung melalui pos, untuk mempercepat pengumpulan data masing-masing manajer distrik dihubungi melalui telepon kantor distrik yang diperoleh dari majalah maskapai yang diperoleh dari kantor distrik masing-masing perusahaan yang berada di Surabaya. Hasil studi menunjukkan terdapat pengaruh positif signifikan persepsi ketidakpastian lingkungan terhadap orientasi efisiensi. Persepsi ketidakpastian lingkungan berpengaruh tidak signifikan terhadap pendelegasian wewenang. Persepsi ketidakpastian lingkungan berpengaruh tidak signifikan terhadap kesesuaian pengendalian akuntansi. Orientasi efisiensi berpengaruh positif signifikan terhadap pendelegasian wewenang. Orientasi efisiensi berpengaruh signifikan terhadap kesesuaian pengendalian akuntansi. Pengaruh positif signifikan antara variabel pendelegasian wewenang dengan kinerja manajer. Pengaruh positif signifikan antara kesesuaian pengendalian akuntansi dengan kinerja manajer. Orientasi efisiensi dapat berperan sebagai variabel yang memediasi hubungan persepsi ketidakpastian lingkungan dengan pendelegasian wewenang dan hubungan persepsi ketidakpastian lingkungan dengan kesesuaian pengendalian akuntansi. Temuan studi ini diharapkan dapat memberikan sumbangan untuk pengembangan teori kontinjensi dalam akuntansi manajemen khususnya perilaku manajer dalam menggunakan informasi akuntansi manajemen.

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