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INDONESIA
JURNAL EKOBIS DEWANTARA
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 26559803     EISSN : 26564149     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Ekobis Dewantara Fakultas Ekonomi berfokus pada artikel penelitian tentang topik Manajemen Keuangan, MSDM, Manajemen Strategi, dan Manajemen Pemasaran.
Arjuna Subject : -
Articles 375 Documents
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KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH TAX MINIMIZATION TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) ayu hartina
JURNAL EKOBIS DEWANTARA Vol 1 No 2 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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Abstract

This study aims to determine the effect of the tax minimization on transfer pricing with audit committee as a moderating variable. This research used secondary data analysis of financial statements or annual reports of companies consumer goods industry sectors listed on the Indonesia Stock Exchange in 2013-2016. By using purposive sampling method, the total amount of samples obtained in this research were 52 from 13 companies. Data testing method used is linear regression analysis and moderet regresion analysis (MRA). The results of this research show that tax minimization has negative significant effect on transfer pricing with significance level of 0,010. Audit committee not able to weaken the relationship between tax minimization to the transfer pricing with a significance level of 0.162.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KEPUASAN KERJA MELALUI BUDAYA ORGANISASI SEBAGAI VARIABEL INTERVENING (STUDI PADA PEGAWAI SEKRETARIAT DPRD DIY) DHIMAS MUSTIKA UAMI MUSTIKA UTAMI
JURNAL EKOBIS DEWANTARA Vol 1 No 10 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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This study aims to determine the effect of transformational leadership style on organizational culture on the secretariat staff of DPRD DIY, to know the influence of organizational culture on job satisfaction at the secretariat staff of DPRD DIY, to know the influence of transformational leadership style to job satisfaction at the secretariat staff of DPRD DIY, style of transformational leadership, to job satisfaction through organizational culture as intervening variable on the secretariat staff of DPRD DIY.This research uses accidental method, and the population is all secretary of Yogyakarta Regency parliament (DPRD) secretary which is 65 employees, and samplel 55 employees. Methods of data collection by using questionnaires, while the technique of data analysis using path analysis.The result of the research shows that (1) transformational leadership have positive and significant effect on organizational culture α = 0,05 (p = 0,000) (2) organizational culture have positive and significant effect to job satisfaction α = 0,05 (p = 0,000) 3) transformational leadership have positive and significant effect to job satisfaction α = 0,05 (p = 0,000) (4) transformational leadership have positive and significant influence to job satisfaction through organizational culture as intervening α = 0,05This study aims to determine the effect of transformational leadership style on organizational culture on the secretariat staff of DPRD DIY, to know the influence of organizational culture on job satisfaction at the secretariat staff of DPRD DIY, to know the influence of transformational leadership style to job satisfaction at the secretariat staff of DPRD DIY, style of transformational leadership, to job satisfaction through organizational culture as intervening variable on the secretariat staff of DPRD DIY.This research uses accidental method, and the population is all secretary of Yogyakarta Regency parliament (DPRD) secretary which is 65 employees, and samplel 55 employees. Methods of data collection by using questionnaires, while the technique of data analysis using path analysis.The result of the research shows that (1) transformational leadership have positive and significant effect on organizational culture α = 0,05 (p = 0,000) (2) organizational culture have positive and significant effect to job satisfaction α = 0,05 (p = 0,000) 3) transformational leadership have positive and significant effect to job satisfaction α = 0,05 (p = 0,000) (4) transformational leadership have positive and significant influence to job satisfaction through organizational culture as intervening α = 0,05 Keywords: Transformational Leadership on Keja's Satisfaction through Organizational Culture as Intervening Variable.
PERKEMBANGAN KINERJA KEUANGAN PT. INDOFOOD SUKSES MAMKMUR TBK PADA PERIODE 2012-2016 Syabani Sasongko Aji
JURNAL EKOBIS DEWANTARA Vol 1 No 12 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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Abstract Company Performance is the achievement of the company in that period. Performance measurement is used by companies to make improvements to their operational activities in order to compete with other companies. The company’s ability to generate profits is the key to the company’s success to be said to have good corporate performance. To assess the company’s activities in a certain period of time to interested parties and one of the factors that can show how the company’s performance is good or not, namely with the analysis of financial statements. The technique used in this research is documentation technique, is a source of data obtained by researchers indirectly, through intermediary media. The results of this study indicate that the development of financial performance can be measured by analysis of financial statements or financial ratios. Keywords : current ratio, return on equity, total asset turnover, inventory turnover, debt to equity ratio, profit margin, znd economic profitability.
Pengaruh Current Ratio, Debt to Equity Ratio dan Ukuran Perusahaan Terhadap Rating Obligas Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016 Ade Tiya Kurnia Wati
JURNAL EKOBIS DEWANTARA Vol 1 No 7 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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ABSTRACT This study aims to determine the effect of current ratio, debt to equity ratio and firm size (size) against the rating of bonds in banking companies listed on the Indonesia Stock Exchange 2012-2016. This type of research is a correlational research. The population of this study is a banking company listed on the Indonesia Stock Exchange amounted to 31 companies. The sampling technique used in this study is purposive sampling with the following conditions: (1) The banking company listed on the Indonesia Stock Exchange from 2012-216; (2) The banking company with bond rating issued by PT. Pefindo in the study period, 2012-2016; (3) The banking company that has data in the form of financial statements required in this study. The sample of this study amounted to 9 banking companies. Technical analysis used in this study is multiple linear regression with the help of SPSS program. The results of the study showed that: (1) Current ratio has no effect on bond rating with coefficient value 0,002 and sig 0,502 (2) Debt to equity ratio has no effect on bond rating with coefficient 0,00 and sig 0,412 (3) have a positive effect on bond rating with coefficient value 0,05 and sig 0,001. .
manajemen pemasaran karya seni lukis (studi kasus pada pameran seni rupa dan pasar seni art jog) dwi suwityantini
JURNAL EKOBIS DEWANTARA Vol 1 No 8 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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This study aims to determinate the marketing strategy in field of creative industry that is painting art at Art Jog art Bazaar art exhibition, as annual regular event. Marketing strategy with case study of Art Jog art exhibition is a deep observation of the extent to which the role and function of marketing strategy in the context of exhibition or sale of painting, along with its implementation and its application with theoretical approach of marketing strategy discipline in general and special. From the research can be experienced effectiveness of marketing strategy in painting accordance with current social conditions, as an indication of the role marketing management discipline in developing art objects segmentation so as to achieve optimization aspects of marketing strategy at Art Jog exhibition.
PENGARUH GAYA KEPEMIMPINAN OTORITER, KEDISIPLINAN, DAN LINGKUNGAN KERJA TERHADAP PT. SEPTIAN SUKSES SELALU DI PURWOREJO INFO NUR WANDAWI
JURNAL EKOBIS DEWANTARA Vol 1 No 4 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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The purpose of this study is to analyze (1) the influence of authoritarian leadership style on job performance, (2) the influence of discipline on work performance, (3) the influence of work environment on work performance, and (4) the influence of the three variables together on the performance employees of PT. Septian Sukses Slalu Purworejo. The sample in the study was 47 people. By using sampling technique, data analyze using multiple regression supported by F test and T test and classical assumption test consist of normality test, multicollinearity, and heterokedastisitas. The result of this study indicate that multiple linear regression equation is Y = 34.673 + 0.095 X1 + 0.073 X2 + 0.172 X3. With significant rate 5%. Demonstrates that authoritarian leadership style 0,005 < 0,05 influences work performance. Discipline 0,025< 0,05 which means discipline affect the work performance. Work environment 0,000 < 0,05 which means work environment affect on job performance. Simultaneously, the three variables affect the employee performance of PT. Septian Sukses Slalu Purworejo.
Indonesia Pengaruh Independensi Auditor, Kompleksitas Tugas, Pemahaman Good Governance, Ketidakjelasan Peran Terhadap Kinerja Auditor Maria Tokan Ina Surat
JURNAL EKOBIS DEWANTARA Vol 1 No 2 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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Auditor performance is an action or execution of inspection tasks that have been completed by the auditor within a certain time. The performance of an auditor is seen from several factors that cause an increase or decrease in auditor performance. This study aims to examine the influence of auditor independence, task complexity, good governance understanding, and unclear role on the performance of auditors. To test the hypothesis used primary data by using purposive sampling method. Data analysis techniques use multiple linear regression analysis with auditor's performance as dependent variable (Y) and auditor independence, task complexity, good governance understanding, unclear role as independent variable (X). After the data were analyzed it was found that the auditor independence variable had a positive effect on the auditor's performance with the value of t arithmetic> t table 3,411> 2,021 and the significance value equal to 0.001. The task complexity variable has a negative effect on the auditor's performance with the value of t arithmetic <t table -3.250 <2.021 and the significance value of 0.002. The variable of good governance understanding has a positive effect on auditor performance with t value> t table 2,203> ​​2,021 and its significance value is 0,033. The role unclear variable has a negative effect on auditor performance with t value <t table -2,207 <2,021 and its significance value is 0,033.
PENGARUH BUDAYA ORGANISASI DAN KOMPENSASI TERHADAP KOMITMEN KARYAWAN KOPERASI MAHASISWA UNIVERSITAS NEGERI YOGYAKARTA Dwi Novita
JURNAL EKOBIS DEWANTARA Vol 1 No 1 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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The purpose of this research to decribe (1) the effect of organizational culture on employe’scommitment (2) the effect of compenstion on employe’s commitment and (3) the effect oforganizational culture anda compenstion together employe’s commitment of KoperasiMahasiswa Universitas Negeri Yogyakarta.This research is classified in research expostfacto. Variabel in the research is organizational culture, compenstion and employeecommitment. Its population is a 40 employes of Koperasi Mahasiswa Universitas NegeriYogyakarta and sampelas for the stuy of 40 people. Methods of data collection is done byusing the media questionnaries, while data analysis techniques using multiple linearregression analysis. Before doing the analysis in advance to test the prerequisite by classicalassumption test cosisting of normality test, multicoloniarity test, and heterocedastictiytest.The result showed that the multiple lnear regression model is Y= 0,543X1=0,340X2.That’s is, organizational culture (X1) and compenstion (X2) contributes greatly to employesscommitment. T test results prove there is influence between organizational culture variables(X1) and compensation (X2) on employee commitment (Y), with the result singnifikasi value<0.05 is 0,000 X1 and X2 is 0.008. F test results proved no effect simultaneously withsingnifikasi value of 0.05 is 0.000.The magnitude of the effect seen from the coefficient ofdetermination (
PENGARUH KOMPETENSI, PENGENDALIAN INTERNAL, KUALITAS INFORMASI AKUNTANSI, DAN KOMITMEN ORGANISASI PADA KINERJA PERUSAHAAN (STUDI PADA PT BINA ARTHA VENTURA KAB.KEBUMEN) Dimas Kusuma Wardana
JURNAL EKOBIS DEWANTARA Vol 1 No 4 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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Abstract The purpose of this study was to determine (1) joint influence between competence, internal control, quality of accounting information, and organizational commitment to company performance in PT. Bina Artha Ventura Kebumen branch, (2) the influence of competence on company performance in PT. Bina Artha Ventura Kebumen branch, (3) the influence of internal control on company performance in PT. Bina Artha Ventura Kebumen branch, (4) influence the quality of accounting information on the performance of the company in PT. Bina Artha Ventura Kebumen branch, and (5) the influence of organizational commitment to company performance in PT. Bina Artha Ventura Kebumen branch. This research is Ex Post Facto research. Population in this research is all employees at PT. Bina Artha Ventura Kebumen branch consisting of 3 branches as many as 36 employees. The sampling technique used purposive sampling technique. The sample in this research were employees at PT. Bina Artha Ventura Kebumen branch of administration and finance as much as 32 employees. Data collection techniques used questionnaires. The results showed that (1) there was a mutual influence between competence, internal control, quality of accounting information, and organizational commitment to company performance in PT. Bina Artha Ventura Kebumen branch. It is shown from value equal to 26,770 bigger than value equal to 2,728 at significance level 5%, value of regression coefficient equal to 0,894 positive value, with value signifikansi 0,000 <0,05; (2) there is influence between competence to company performance at PT. Bina Artha Ventura Kebumen branch. This is shown from the value of tcount is greater than ttable value (3,806> 2,042), significance value 0,000 <0,05, and regression coefficient have positive value equal to 0,235, (3) there is influence of internal control to company performance at PT. Bina Artha Ventura Kebumen branch. This is shown from the value of tcount is greater than ttable value (3,329> 2,042), significance value 0,003 <0,05, and regression coefficient have positive value equal to 0,465; (4) there is influence of accounting quality of information to company performance at PT. Bina Artha Ventura Kebumen branch. This is shown from the value of tcount is greater than ttable value (3,397> 2,042), significance value 0,000 <0,05, and regression coefficient have positive value equal to 0,354, and (5) there is influence of organizational commitment to company performance at PT. Bina Artha Ventura Kebumen branch. This is shown from the tcount value is greater than the ttable value (3.605> 2.042), the significance value is 0.030 <0.05, and the regression coefficient has a positive value of 0.215.
PENGARUH BOOK TAX DIFFERENCE, ARUS KAS, TINGKAT HUTANG DAN KINERJA PERUSAHAAN TERHADAP PERSISTENSI LABA (Studi Empiris Pada Perusahaan Manufaktur Yang terdaftar di BEI Tahun 2011-2016) Itemazatulo Zatulo Lase
JURNAL EKOBIS DEWANTARA Vol 1 No 9 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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This research was aimed to examine and find out empirical evidence of the influence of book tax difference on earning persistence, to know whether cash flow has a positive effecton earning persistence, to know whether the debt level has a positive effect on earnings persistence,to find out whether the company’s performance has a positive effect on earning persistence. The character of this research by using quantitative research. Quantitative research is the data measured in a numerical scale (number). The population that will be observed in this research is a manufacturing company listed on the Indonesia Stock Exchange in 2011-2016. Data was collected through the financial statement an annual reports of companies. The number of samples in this research has total number 60 samples. the data was collected using purposive sampling method. The analysis of this research was panel regression analysis.The method of anlysis of study using software named SPSS 16. The result showed that 1) Permanent Difference has no effect on Earning Persistence. 2)Temporary differences have no effect on Earning Persistence. 3) Cash Flow Operation has a positive effect on Earning Persistence. 4) Debt level has a positive effect on Earning Persistence.5) Company performance has no effect on Earning Persistence. Keywords : Book tax Difference,Permanent Difference, Book Tax Difference, Cash Flow, Debt Level, Profitability,Earning Persistence

Page 18 of 38 | Total Record : 375

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