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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).

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Articles 620 Documents

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OWNERSHIP STRUCTURE, DIVIDEND PAYMENT, AGENCY COST AND CORPORATE VALUE (SUATU PENGUJIAN MODEL STRUKTURAL) Isti Fadah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 14 No 1 (2010)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The agency problem come because of separation between ownership and management on large corporate, there is a conflict between shareholder as an owner and manager as an agent. Manager focus on high growth of corporate (low dividend) but the owner prefer high dividend. The aims of the research are (1) to analysis the effect of free cash flow, risk and ownership structure to dividend payment ,(2) to analysis the effect of free cash flow, risk and ownership structure to agency cost. (3) to analysis the effect of dividend payment to corporate value, and (4) to analysis the effect of and agency cost to corporate value The technique sampling is purposive sampling. Secondary data is used in this research. It is from financial report like balance sheet, financial statement and cash flow report. It is gotten from Indonesian Stock Exchange. The research period is 2000 up to 2006. It uses pooled data ( joint of time series data and cross section data) so the analysis units are 271 (n=271). To Analysis data is used descriptive analysis and also statistical analysis that’s name structural equation model (SEM). It uses structural equation model (SEM) because the model has a ladder causality relationship and several variable like ownership structure, agency cost, risk , dividend payment and corporate value are latent variables. The results show that (1) risk has a positive significant effect to the agency cost, It means that agency cost can reduce the risk especially high risk investment that manger can do. (2) Dividend payment has a positive significant effect to the corporate value, It supports the-birds-in-the-hand theory and (3) risk has a positive significant effect to the corporate value. It means that investor always care about risk of corporate where they will invest.

POLA HUBUNGAN INOVASI ORGANISASI, PEOPLE EQUITY DAN KINERJA UKM Muafi Muafi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 2 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini mencoba untuk menguji keterkaitan hubungan inovasi organisasi, people equity dan kinerja UKM. Jenis penelitian adalah survei. Populasi dalam penelitian ini adalah keseluruhan UKM yang ada di Kota Yogyakarta, Indonesia. Teknik sampling dalam penelitian ini adalah purposive sampling dengan jumlah responden sebesar 70 responden. Teknik statistik yang digunakan adalah Partial Least Square. Dalam penelitian ini, validitas konstruk dan reliabilitas diuji dengan tahapan kuantitatif. Hasil penelitian menunjukkan bahwa; (1) ada pengaruh positif inovasi organisasi terhadap kinerja UKM, (2) ada pengaruh positif inovasi organisasi terhadap people equity (alignment, capability, engagement), dan (3) ada pengaruh negatif people equity (alignment, capability, engagement) terhadap kinerja UKM. Implikasi praktis dari penelitian ini adalah; (1) peningkatan keahlian, pengetahuan dan kemampuan dari SDM, (2) pemilik atau manajer dapat mendorong untuk memiliki kesesuaian dari people equity (alignment, capability, engagement) dengan visi dan misi UKM. Penelitian ini juga memiliki implikasi penting untuk pemilik atau manajer untuk memiliki pemetaan human capital pada UKM.

PENGARUH FAKTOR SOSIAL PADA KEPUASAN HIDUP DALAM LINGKUNGAN TENAGA AKADEMIK PERGURUAN TINGGI Yoyok Soesatyo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 4 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

There are problems of life satisfaction in the academic personnel of public universities in East Java. Therefore, this study aims to determine the management of social factors, namely social capital, social capital benefits and human capital to the life satisfaction of academic personal.And to test the conceptual model of the research. Methods used to obtain data Cronbach’s Alpha and the search result was around 0,6654–0,8854. Collected data was analyzed using Structural Equation Modeling (SEM) to test the problems, test the objective and test the hypothesis. This result indicate that (a) the three factors of social capital (social capital benefit, human capital) have significant impact on life satisfaction. Minimum rate score above 3 to near 5. (b) Social capital and life satisfaction have significant correlation 0,037 of star sign. (c) Social capital and social capital benefit have no significant correlation 0,065. (d) Social capital and human capital have significant correlation 0,040. (e) Social capital benefit and life satisfaction have significant correlation 0,045. (f) Human capital and life satisfaction have significant correlation 0,042 and to fulfilled at least 2 criterias good fit measure: Probability, RMSEA and TLI.

PENGARUH NON-LINEAR KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN YANG DIUKUR DENGAN TOBIN'S Q Makaryanawati Makaryanawati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2003)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The principle aim of a firm is to improve the wealth of the shareholders through the increase of the firm value. Further, the improvement of the shareholders ' wealth is led to increase of the stock price.The conflict of interest between the management and the shareholders is based on the agency theory. One of the motif is the separation between control and ownership functions which causes the management cannot feel the effects of error in business decision making directly. The increase of managerial ownership can be employed to cover up this problem.This research develop one hypotheses. This hypotheses is managerial ownership has a non-linear effect to the firm value. Population of the research are non financial firms registered in the Jakarta Stock Exchange in the year 1994-2000.The research provides empirical evidence that managerial ownership shows a non-linear relation to the firm value, but is insignificant statistically. Meanwhile the control variables of profitability, leverage and size are positive and significant determinant offirm value.

IMPLEMENTASI TANGGUNGJAWAB SOSIAL INSTITUSI PENDIDIKAN TINGGI (Studi pada Politeknik Negeri Manado) Hedy D. Rumambi; Jerry S. Lintong
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 1 No 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Terlaksananya pembangunan berkelanjutan menjadi tanggungjawab sosial seluruh masyarakat Indonesia tidak hanya entitas bisnis saja tetapi juga organisasi non profit. Penelitian ini bertujuan untuk menggali, mendeskripsikan dan menginterpretasi implementasi tanggungjawab sosial Politeknik Negeri Manado. Untuk memahami implementasi tersebut perlu diketahui konsep yang mendasari dan pelaporan aktivitas tanggungjawab sosialnya. Penelitian ini dilakukan dengan menggunakan metode kualitatif. Data-data dikumpulkan melalui wawancara, observasi, studi dokumen dan studi pustaka. Analisis dan interpretasi data dilakukan dengan mereduksi data, menyajikan data, menginterpretasi data dan menarik kesimpulan. Hasil dari penelitian ini adalah Politeknik Negeri Manado menjadi mitra dalam pelaksanaan CSR Bank Rakyat Indonesia dan juga menjadi pelaku kegiatan tanggungjawab sosial. Tanggungjawab sosial politeknik ditujukan bagi pihak intern, yaitu dosen dan mahasiswa serta pihak ekstern, yaitu masyarakat di luar kampus dan lingkungan. Kegiatan tanggungjawab sosial tersebut meliputi aspek sosial dan lingkungan yang dilakukan secara rutin setiap tahun, salah satunya melalui perwujudan Tridharma ketiga yaitu pengabdian kepada masyarakat, dan ada juga yang tidak rutin. Untuk kegiatan pengabdian kepada masyarakat dilakukan dalam bentuk fisik, non fisik, pelatihan dan bantuan sosial. Institusi pendidikan tinggi melaporkan aktivitas tanggungjawab sosialnya melalui laporan kegiatan, laporan penggunaan dana, laporan keuangan dan laporan akuntabilitas kinerja instansi pemerintah.

PENGARUH SISTEM PENGENDALIAN ANGGARAN BIAYA TERHADAP KINERJA MANAJER PERUSAHAAN KELAPA SAWIT DI PROPINSI KALIMANTAN SELATAN Wahyu Sapto Rini
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 11 No 4 (2007)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This reserch’s target to know the level of system variable operation of budget which consist of compilation of program (X1), compilation of budget (X2), execution and measurement (X3), analysis and reporting (X4), clarity of budget and target(X5), and the difficulty level of budget (X6) to performance of manager measured with story; level efficiency of manager through eight evaluation criterion; planning, investigation of, coordination, election of staff, negotiation, representative, evaluation and observation. Analysis technique used to know the level of influence of system operation of budget which consist of six variabels to manager performance used doubled linear regression analysis. This research’s result succed to support the hypothesis, that is (X1), (X2), (X3), (X4), (X5), and (X6) by simultan have influence to manager performance. This matter means model of regression used in this research is good to progressively explain variation in manager performance. While conducted examination to second hypothesis giving result supporting the hypothesis. The result indicate that compilation of six variables have influence to manager performance by parsial.To be more improve manager performance, management should be more pay attention to manager participation level in course of compilation of budget, considering this variable is biggest of influence to manager performance, so that manager will be more productive because owning opportunity to develop the ability in the field of budgeting. Although contribution influence of clarity of budget target to variation in small manager performance relative, but to be more improve manager performance by top management remain to pay attention budget can always comprehend and presented detailedly, so that not generate difference of perception among executors of budget

INTERNET FINANCIAL REPORTING, PENGUNGKAPAN INFORMASI WEBSITE, LUAS LINGKUP PELAPORAN INTERNET, DAN NILAI PERUSAHAAN I Made Narsa; Fitri Fenti Pratiwi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 18 No 2 (2014)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini bertujuan untuk menguji, (1) apakah ada perbedaan nilai perusahaan antara perusahaan yang menerapkan Internet Financial Reporting (IFR) dan perusahaan yang tidak menerapkan. (2) apakah ada pengaruh tingkat pengungkapan informasi website (TPIW) dan luas lingkup pengungkapan IFR (LPI) terhadap nilai perusahaan (Q). Untuk menguji kerobasan hasil, penelitian ini menggunakan variabel kontrol yaitu ukuran perusahaan (SIZE) dan profitabilitas (ROA). Jumlah sampel yang diteliti sebanyak 184 perusahaan non keuangan yang terdaftar di BEI selama tahun 2012. Hasil penelitian menunjukkan bahwa perusahaan yang melakukan IFR terbukti memiliki nilai perusahaan yang lebih tinggi dibandingkan dengan perusahaan yang tidak melakukan. Perbedaan ini secara statistik signifikan. Penelitian ini juga mendokumentasi bahwa TPIW, LPI, dan ROA berpengaruh positif terhadap nilai perusahaan, sementara SIZE berpengaruh negatif. Temuan penelitian ini mengimplikasi bahwa perusahaan yang melakukan IFR, melakukan pengungkapan informasi lewat website yang semakin banyak, dan memiliki lingkup pengungkapan informasi website yang luas dapat menjadi sinyal positif bagi investor sehingga dapat meningkatkan nilai perusahaan.

PENGUKURAN KINERJA DALAM BISNIS INTERNAL DAN KEUANGAN (Studi Kasus Pada Unit Bisnis PT ”Pabrik Sepatu” Sidoarjo) Musliki Musliki
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 3 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The study of PT Pabrik Sepatu Sidoarjo’s performance process in the internal business and its finance was measured by using 3 phases of opinion approaches. The framework of the first opinion phase simply compared between actual budget on each estimation of group in the loss and profit. The framework of the second opinion phase used management approach by the variant analysis. The analysis is to know each product performance because there are different characteristic and results of operational profit . And in the third phase will be used as an analysis strategic focus. This focuses the cost analysis concept and control operation for strategy followed.The results indicate that product 1 has good enough performance, and product 2 have less gratify performance, while product 3 is very gratifying. This matter affirm that the variance analysis strategic focus represent the appliance of the performance measurement which can give the significant information for the company management

PERTIMBANGAN AUDITOR DALAM MEMBERIKAN OPINI AUDIT GOING CONCERN Badingatus Solikhah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 2 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Opini audit going concern akan menyebabkan menurunnya kepercayaan publik dan bahkan mungkin akan mempercepat perusahaan mengalami kebangkrutan sebagaimana dalam hipotesis self-fulfilling prophecy. Penelitian ini menguji faktor keuangan dan non keuangan dengan harapan dapat diperoleh model yang komprehensif yang dapat dipertimbangkan auditor dalam menilai kelangsungan usaha auditee. Tujuan penelitian ini untuk menguji pengaruh kondisi keuangan perusahaan, kegagalan membayar hutang, opini audit tahun sebelumnya, reputasi auditor, dan lama perikatan audit terhadap kecenderungan penerimaan opini going concern. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2008-2010. Sampel sebanyak 28 perusahaan dipilih berdasarkan criteria yaitu perusahaan yang mengalami laba negatif. Selanjutnya data sekunder yang telah terkumpul dianalisis dengan regresi logistik. Hasil penelitian menunjukkan bahwa kegagalan membayar hutang dan opini audit tahun sebelumnya berpengaruh terhadap penerimaan opini going concern. Sebagaimana tercantum dalam PSA 30 bahwa debt default menjadi indikator penting sebelum auditor mengeluarkan opini going concern. Sementara kesulitan keuangan perusahaan, reputasi auditor dan lama perikatan audit tidak terbukti mempengaruhi kecenderungan penerimaan opini audit going concern.

ANALISIS JALUR DALAM FUNGSI PELAYANAN TERHADAP LOYALITAS NASABAH DENGAN PURNA-PELAYANAN SEBAGAI VARIABEL INTERVENING: STUDI KASUS DI BPR PONOROGO Khuzaini Khuzaini
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 2 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Service and post-service are important factors to create customer’s loyalty, therefore, we should examine the role of service variable to loyalty with post-service variable as intervening variable. Data is collected with total respondents of 155 samples by using purposive sampling method because the total of population is not known. Questionnaire consists of 3 variables that include service with 4 indicators (officer precision, service speed, technology ability and security), post-service with 4 indicators (problem soling, responding speed, correction availability and empathy to complaints) and 3 loyalties (product commitment, information dissemination and returning to buy again).A suitable method to answer above problems is Path Analysis. The result shows that service may have direct influence to loyalty and indirect influence that is from service to post-service as a new intervening to loyalty. Direct influence of service to loyalty that is b1 is 0,727. Indirect influence of service to post-service that is b2 is 0,509 meanwhile from post-service to loyalty, that is b3 is 0,110, therefore indirect influence, that is b2 times b2 is (0,509)*(0,110)=0,05599. Therefore, total influence of service to loyalty is direct influence that is added to indirect influence of 0,727 + 0,05599 = 0,783. It means that the influence of service and post-service is big enough to loyalty i.e. 78,3%, meanwhile the rest of it is 21,7% that is caused by other factor. Based on those results, it can be suggested that a company should give more emphasize to service and post-service because there is evidence that it may cause customer’s loyalty because customer’s loyalty is a very important factor in guaranteeing BPR durability in Ponorogo.

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