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Jurnal Ekonomi Dan Bisnis
Published by Universitas Pekalongan
ISSN : 16930908     EISSN : 23016469     DOI : http://dx.doi.org/10.31941
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ekonomi dan Bisnis adalah jurnal yang mempublikasikan hasil -hasil penelitian dan kajian pustaka dibidang ekonomi manajemen, Akuntansi dan Bisnis. Jurnal Ekonomi dan bisnis Terbit secara berkala dua kali dalam setahun yaitu dibulan Maret dan September.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
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Search results for , issue "Vol 21, No 01 (2018): JURNAL EKONOMI DAN BISNIS MARET 2018" : 5 Documents clear
KAJIAN KEMANDIRIAN KEUANGAN PEMERINTAH DAERAH SEBELUM DAN SESUDAH KEBIJAKAN DANA DESA Annafi Indra Tama
Jurnal Ekonomi Dan Bisnis Vol 21, No 01 (2018): JURNAL EKONOMI DAN BISNIS MARET 2018
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3364.814 KB) | DOI: 10.31941/jebi.v21i01.777

Abstract

This research aimed to find out the differences in financial independence of the East Java provincial government before and after the village fund policy from 2013-2016. The method used in this study is descriptive analysis using secondary data and data collection methods through documentation and literature study. Regional financial independence is measured three financial ratios were, the independence ratio, effectiveness and efficiency. Results of this study it can be seen that in measuring regional financial independence there is a significant change after the enactment of the village fund policy both from the measurement of the independence ratio, effectiveness, and regional financial efficiency. In the independence ratio has decreased after the enactment of the village fund policy, Sampang District. The effectiveness ratio shows results before village fund policy is better than after village funds. Conversely, the efficiency ratio shows better results after the village fund policy. It can also be seen in the measurement of financial independence that training is needed for local governments to be able to manage finances well and not depend on the central government.Keywords: Regional Financial Independence, Policy of Villages
PENGARUH AMBIGUITAS PERAN, TINGKAT PENDIDIKAN DAN OVERLOAD ROLE TERHADAP KEINGINAN BERPINDAH PADA AUDITOR KANTOR AKUNTAN PUBLIK DI JAKARTA DAN SEMARANG Iis Duwinaeni
Jurnal Ekonomi Dan Bisnis Vol 21, No 01 (2018): JURNAL EKONOMI DAN BISNIS MARET 2018
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3334.642 KB) | DOI: 10.31941/jebi.v21i01.776

Abstract

This study aims to analyze the influence of role ambiguity, educational level and overload role to turnover intention. The object of research is public auditor in Jakarta and Semarang. This research is an empirical research respondents as much as 53 respondents in 2017 . Data analysis with multiple regression was done by using spss program. The results of this study indicate that Role Ambiguity has and significance to turnover intention, Level of education effect and significant to turnover intention, Overload role effect and significant to turnover intention.Keywords: Auditor, Role Ambiguity, Education Level, Overload Role, Turnover Intention.
PENGARUH BID-ASK SPREAD, MARKET VALUE DAN VARIANCE RETURN TERHADAP HOLDING PERIOD SAHAM Aris Susetyo; Farida Niati
Jurnal Ekonomi Dan Bisnis Vol 21, No 01 (2018): JURNAL EKONOMI DAN BISNIS MARET 2018
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3154.977 KB) | DOI: 10.31941/jebi.v21i01.773

Abstract

The purpose of this research is to determine the influence of bid-ask spread, market value and variance return to holding period partially as well as simultaneous on the LQ45 index stocks 2016. The data which are being used for this research is secondary data as daily data obtained in www.idx.co.id. The population in this research is LQ45 Index companies listed in Indonesia Stock Exchange 2016. Sampling techniques is purposive sampling method that generates numbers of samples as much as 39 companies and 246 days forming a panel data as much as 9594 samples. Analytical techniques is panel data regression model: Fixed Effect Model with application software Eviews 10. Hypothesis test the results showed that: 1) bid-ask spread has positive influence and significantly to the holding period, 2) market value has negative influence and significantly to holding period, 3) variance return has negative influence and significantly to the holding period, 4) bid-ask spread, market value and variance return simultaneously have influence on the holding period. Holding period can be explained by the influence of variations independent variable: bid-ask spread, market value and variance return as 97.62%, while 2.38% influenced by other variables out of the research model.Keywords: holding period, bid-ask spread, market value, variance return 
PENGARUH PENGETAHUAN, TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT INTERNAL AUDITOR PEMERINTAH Dian Priatiningsih
Jurnal Ekonomi Dan Bisnis Vol 21, No 01 (2018): JURNAL EKONOMI DAN BISNIS MARET 2018
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2953.606 KB) | DOI: 10.31941/jebi.v21i01.774

Abstract

This study aims to examine and to obtain empirical evidents on effect of knowledge, obedience pressure and task complexity to audit judgment of government internal auditor. The advantages of this research is to use internal auditors Inspectorate District that is rarely used by other research. The dependent variable in this research is that judgments of audit quality is measured using a questionnaire instrument, while the independet variable is knowledge, obedience pressures and task complexity. This research that the internal auditor on the Inspectorate District in Pemalang, Tegal and Pekalongan. Sample of research with the 45 respondents in 2017. Type of data in this study are primary data using questionnaires. The results showed that the knowledge, task complexity and obedience pressures have a positif but not significant effect to audit judgments.Keywords: audit judgments, knowledge, obedience pressures and task complexity
PENGARUH KUALITAS AUDIT TERHADAP PENGUNGKAPAN KECURANGAN LAPORAN KEUANGAN PERUSAHAAN Naili Saadah
Jurnal Ekonomi Dan Bisnis Vol 21, No 01 (2018): JURNAL EKONOMI DAN BISNIS MARET 2018
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2909.841 KB) | DOI: 10.31941/jebi.v21i01.775

Abstract

This study aims to examine the empirical facts of the two theories that are used side by side, namely agency theory and positive accounting theory within the scope of the problem that is based on the influence of audit quality on disclosure of fraudulent investor financial and perspective reports. This study uses secondary data sources originating from IDX and literature. The analysis tool used to test the relationship between variables is multiple regression where the results of this study show two proofs that audit quality has a positive effect on the level of investor perceptions as measured by the cost of equity capital but conversely audit quality does not significantly influence earnings management. this can be interpreted that high audit quality can increase investor confidence so that it has an impact on the high cost of equity capital but high audit quality does not have a significant impact on earnings management practices.Keywords: AuditQuality, audit tenure, the cost of equity capital and earnings management

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