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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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TRANSFER INFORMASI INTRA INDUSTRI ATAS PENGUMUMAN RIGHTS ISSUE DI BURSA EFEK JAKARTA Hana Norhamida
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 2 (2006)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The objective of this study is to examine the existence of intra-industry information transfer of the announcement of rights issue. This research has three tests. First, it is the information content test of the announcement of rights issue by issuers firm (event study standard). Second, it is an intra-industry information transfer test that examines information content of the announcement of rights issue by non-issuers firm. Two-first tests verify the significance of abnormal return obtained by issuers firm and non-issuers firm through t-test. Third, it is a regression test, which is to examine the influence of variable of bid-ask spread and variable of relative size of rights issue – as independent variables to variable of non-issuers firm’s abnormal return – as dependent variable. The samples of this study consist of 32 issuers firm and 149 non-issuers firm. All of them are the members of manufacturing firm listed in Jakarta Stock Exchange (JSX) in the period of 1997-2002. This study uses purposive sampling method. The window period is ten days surrounding of the announcement of rights issue (-5, 0, +5). The event date is the listing date of rights issue in JSX.The results of this study are as follows. First, there is information content for the announcement of rights issue that is shown with the existence of marginally significant negative abnormal return obtained by issuers on t-1. This result confirms Marsden (2000). Second, there is an evidence about intra-industry information transfer – there is a significantly positive abnormal return on t-3 and a significantly negative abnormal retun on t+4. Both of them show the existence of contagion effect because the direction of issuers firms and non-issuers firm’s abnormal return on t-3 and t+4 (when the intra-industry information transfer exists significantly) is equal. It shows that commonality industrial factors have the role in this research. The negative intra-indutry information transfer confirms Szewczyk (1992). Third, there is not a significantly influence for variable of bid-ask spread and variable of relative size of rights issue to variable of non-issuers firm’s abnormal return.

UJI KONSISTENSI PENENTUAN NILAI SAHAM-SAHAM INDUSTRI PROPERTI DAN REALESTATE YANG TERDAFTAR DI BURSA EFEK JAKARTA Dr. David Sukardi Kodrat, MM
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 11 No 1 (2007)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this research is to know whether profit growth, dividend payout ratio and deviation standard are determining the fair of stock price among period The population of the research is go public companies and samples taken are property and realestate industries already listed before January 1995 and the companies still listed on the Jakarta Stock Exchange still December 31th, 1999. The Data used in this research is secondary data i.e. Earning Per Share (EPS), Price Earning Ratio (PER) and standard deviation of each company from 1995 until 1997 as independent variables.The result of this research shows that: (1) profit growth, dividend payout ratio and deviation standard are together have real impact on price earning ratio, (2) among variables believed to price earning ratio predictors, profit growth, dividend payout ratio and deviation standard i.e 15.3%, 17.2% and 15.4% and (3) this research shows that the dominant impact of variables are different among period. The differences were in the significance level and the weight of influence of independent variable to the corresponding dependent variable. On the 1995, the influence variable is standard deviation but on the 1996 and 1997 the influence variable is profit growth.

STRUCTURAL TRANSFORMATION OF ECONOMY IN SPECIAL REGION OF YOGYAKARTA Nur Feriyanto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 3 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The first aim of this study was to determine the relationship between the growth rate of GRDP and the growth rate of sectors’ labor absorption in Special Region of Yogyakarta. The second objective was using the Esteban Marquillas’ Shift-Share analysis to prove whether there has been a structural transformation of the economy in Special Region of Yogyakarta during 2009-2014. The third aim was to determine the impact of economic sectors’ growth in Indonesia on the growth of aggregate GRDP in Special Region of Yogyakarta. Results of this study were: (1) There were three conditions used to observe the relationship between the growth rate of GRDP and the growth rate of labor absorption in Special Region of Yogyakarta namely anomalous, regressive, and progressive. (2) The use of Esteban Marquillas’ Shift-Share analysis showed that in the area of Special Region of Yogyakarta there had been a shift in the economic structure from the primary sector to the secondary and tertiary sectors. (3) The economic sectors’ growth in Indonesia could lead to the growth of aggregate GRDP in Special Region of Yogyakarta as much as 539.53 billion IDR. Suggestions offered by this research are as follows: (1) policy making by the government related to development has to pay attention to the relationship between economic growth and unemployment rate. (2) Government has to address the economic transformation from primary to tertiary sectors, especially for development planning; and (3) government needs to focus on economic development for the dominant sectors of economy in DIY province.

PENGARUH KEWAJARAN HARGA, CITRA PERUSAHAAN TERHADAP KEPUASAN DAN LOYALITAS PENGGUNA PENERBANGAN DOMESTIK GIA DI DENPASAR I Ketut Rahyuda; Ni Putu Cempaka Dharmadewi Atmaja
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 3 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Competition of airline industry in Indonesia is not only due to globalization, but more because customers are increasingly savvy, price conscious and demanding. Garuda Indonesia as the first airline in Indonesia felt the impact of competitive domestic flight services in Indonesia. Currently the market share of Garuda Indonesia for domestic flights in Indonesia get second rank after the Lion Air who earned a market share of 30 percent. Decline in market share caused by the decline in customer satisfaction on Garuda Indonesia that caused by poor corporate image and price unfairness. Of course this is a lesson for Garuda Indonesia to increase customer satisfaction and loyalty through price fairness and corporate image. This study aims to determine the effect of price fairness and corporate image on customer satisfaction and customer loyalty of Garuda Indonesia's customer in Denpasar (Studies on Garuda Indonesia domestic flight services' customers in Denpasar). The population of this study was all Garuda Indonesia domestic flight passengers, while the sample in this study was 140 respondents using purposive sampling technique for sample determination. To answer the research problem and research hypothesis testing the analytical techniques used Structural Equation Modelling (SEM) using AMOS aid 16. The results showed that 1) the price fairness does not affect customer satisfaction, 2) Corporate image affects customer satisfaction, 3) customer satisfaction affects loyalty, 4) the prices fairness has no effect on customer loyalty, 5) corporate image does not affect on customer loyalty and 6) overall, customer satisfaction is the only construct that can affect customer loyalty.

KEMAMPUAN FAKTOR AKUNTANSI DAN NON AKUNTANSI DALAM MEMPREDIKSI BOND RATING Rusfika Rusfika; Wahidahwati Wahidahwati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 1 No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini bertujuan untuk mengetahui kemampuan faktor akuntansi dan faktor non akuntansi dalam memprediksi peringkat obligasi pada perusahaan non keuangan. Faktor akuntansi terdiri dari produktivitas, profitabilitas, solvabilitas, dan likuiditas. Faktor non akuntansi terdiri dari jaminan obligasi, umur obligasi, dan reputasi auditor. Sampel yang digunakan dalam penelitian ini adalah perusahaan non keuangan (Non-Finance Company) yang terdaftar dalam Bursa Efek Indonesia (BEI) dengan rentang tahun 2010–2013 yang diperingkat oleh PT.Pefindo. Sampel penelitian diseleksi menggunakan metode purposive sampling. Diperoleh sebanyak 48 sampel obligasi dengan pooling 192 sampel dari 16 perusahaan. Pengujian hipotesis menggunakan analisis regresi logistik untuk menguji pengaruh dari ketujuh variabel independen terhadap peringkat obligasi dengan menggunakan program SPSS. Berdasarkan hasil analisis regresi logistik dengan tingkat signifikansi 5% membuktikan bahwa: (1) Profitabilitas, solvabilitas, likuiditas dan jaminan obligasi berpengaruh positif signifikan terhadap peringkat obligasi, (2) Produktivitas, umur obligasi dan reputasi auditor berpengaruh tidak signifikan terhadap peringkat obligasi.

PENGARUH FAKTOR-FAKTOR PERSONAL TERHADAP SKEPTISISME PROFESIONAL AUDITOR Dessy Larimbi; Bambang Subroto; Rosidi Rosidi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 1 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this study was to test the impact of personal factors to auditor’s professional skepticism at Non Big 4 audit firms in East Java. Personal factors which tested in this study were personality type, auditor’s sex, and audit experience. Auditor’s personality types were classified based on Myers-Briggs Type Indicator (MBTI), audit experience was measured by auditor tenure, and auditor’s professional skepticism was measured by Hurtt (2010) professional skepticism scale. Sample used in this study were auditors at Non Big 4 audit firms in East Java, which selected by easy sampling technique (convenience sampling). Questionnaire was used as research instrument. Datas in this study were analyzed by multiple regression analysis. The results of this study indicate that INFP (introvert, intuition, feeling, perceiving) and ENFJ (extrovert, intuition, feeling, judging) personality type affects auditor’s professional skepticism. This study also found that audit experience affects auditor’s professional skepticism. The more experience an auditor, the higher the professional skepticism. On the other hand, sex differences of auditors at Non Big 4 audit firms in East Java turned out to have no effect on professional skepticism.

PERBEDAAN TUJUAN AUDITOR ATAS TINGKAT OVERCONFIDENCE PERTIMBANGAN AUDITOR (STUDI EKSPERIMENTAL) Nungki Kartikasari; Bambang Subroto; Aulia Fuad Rahman
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 2 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris mengenai adanya perbedaan tingkat overconfidence pertimbangan auditor ketika auditor bertujuan akurasi, direksional, dan kombinasi. Penelitian ini merupakan salah satu bentuk pengujian motivated reasoning theory pada bidang audit. Pengukuran tingkat overconfidence pertimbangan auditor dilakukan menggunakan metode kalibrasi. Metode kalibrasi dilakukan dengan mengukur tingkat keyakinan dan keakurasian pertimbangan auditor pada kasus persediaan usang perusahaan. Pengujian hipotesis pada penelitian ini menggunakan eksperimen laboratorium. Eksperimen laboratorium dilakukan dengan partisipan auditor yang menjadi mahasiswa join program Fakultas Ekonomi dan Bisnis Universitas Brawijaya. Desain eksperimen yang digunakan pada penelitian ini adalah repeated measure design, yaitu dilakukan dengan memberikan perlakuan tujuan akurasi (menghindari adanya risiko hukum dan sanksi), direksional (mempertahankan hubungan baik dengan klien) dan kombinasi (menghindari adanya risiko hukum dan mempertahankan hubungan baik dengan klien) pada masing-masing partisipan, kemudian dilanjutkan dengan mengukur tingkat overconfidence pada masing-masing tujuan. Pengujian statistik non-parametrik yang digunakan dalam pengujian hipotesis penelitian ini adalah tes cochran. Hasil pengujian menunjukkan bahwa auditor melakukan pertimbangan dengan tingkat overconfidence yang tidak berbeda pada ketiga tujuan (akurasi, direksional dan kombinasi). Penelitian ini menunjukkan adanya ketidakkonsistenan hasil penelitian dengan motivated reasoning theory.

ANALISIS PENGARUH BEBERAPA VARIABEL FUNDAMENTAL KEUANGAN PERUSAHAAN TERHADAP HARGA SAHAM PERUSAHAAN TELEKOMUNIKASI YANG TERCATAT DI BURSA EFEK JAKARTA Rajio Suwahyono; Hening Widi Oetomo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 3 (2006)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The users of financial information need financial statements of company to analyze their financial conditions and performances. Financial ratios are useful measure for predicting the stock price. The study focused on the usefull of financial ratios in predicting stock price. The aim of the study is to examine whether financial statements of company that are price earning ratio, price to book value, current ratio, debt to equity ratio, debt ratio, operating profit margin, net profit margin, total assets turnover, and return on asset simultaneously can influence the stock price and which ratios, partially can influence the stock price. The sample of this study is the telecommunication companies that listed in Jakarta Stock Exchange. Using purposive sampling, there are two companies that become sample that are PT Telekomunikasi Indonesia Tbk and PT Indosat Tbk. The study period is 10 years (1994 up to 2004). The data were analysed by multiple linier regression.The study show that financial statements of company that are price earning ratio, price on book value, current ratio, debt ratio, operating profit margin, net profit margin, and total assets turnover simultaneously can influence the stock price. Partially price on book value, current ratio dan total asset turnover influence the stock price.

PENGARUH LOCUS OF CONTROL, TEKANAN ANGGARAN WAKTU KOMITMEN PROFESIONAL, TERHADAP PERILAKU DISFUNGSIONAL AUDITOR Ongky Hartanto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Dysfunctional audit behavior is any action taken in the implementation of the auditor's audit program that can reduce or degrade the quality of the audit directly or indirectly. Researchers wanted to determine the effect Effect of locus of control, time budget pressure, and professional commitment to the dysfunctional behavior of auditors. This research is a quantitative research. In this study, the population is one hundred twenty three Auditor of KAP in Surabaya. Auditor sample are ninety four, which will be drawn at random from a population. The sampling technique used in this research is proportional sampling. Professional Commitment, Locus of Control and time budget pressure influence Dysfunctional AuditorBehavior. Professional Commitment, Locus of Control and time budget pressure significantly influence Dysfunctional Behavior Auditor with significant value less than standard.KAP can conduct training arrangements Locus of Control, control time budget pressure, increased professional commitments in order to suppress the dysfunctional behavior of auditors.

EVALUASI TATA CARA PENILAIAN UNTUK PTPN XII (PERSERO) BERDASARKAN KEP-100/MBU/2002 Lilis Ardini
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 2 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The objective of this research is to get the descriptive in depth and effectiveness of performance appraisal system (based on financial account, operational account, and administrative account) that has been implemented by PT Perkebunan Nusaniara XII (Pcrsero) based on the Badan Usaha Milik Ncgara of Minister Decree, Number: KEP-100/MBU/2002. This research used qualitative research with single case study and multiple unit analysis approach. The study involved 6 respondents as unit managers and as assistant of unit manager. They are financial manager, plant manager, accounting manager, processing manager, strategic business unit manager, strategic business manager, and assistant of financial manager. This study concluded that the performance appraisal system that has been implemented by PT Perkebunan Nusantara XII (Persero) was not effective in practice. This was caused by the differences of PT Perkebunan Nusantara XII (Persero) core business whose long time plants and harvest for many years from cultivation. It is suggested that the productivity is the main resource to increase as well as to improve performance and the sustainability of PT Perkebunan Nusantara XII (Persero)

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