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Jurnal Ekonomi Perusahaan
Published by INSTITUT BISNIS DAN INFORMATIKA KWIK KIAN GIE
ISSN : 08548153     EISSN : 28301560     DOI : 10.46806
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The JEP (Jurnal Ekonomi Perusahaan) is part of the Kwik Kian Gie School of Business and Information Technology scientific publications. Published by the Business and Entrepreneurship department, this journal aims to disseminate high-quality and respected academic articles concerning business and economic issues. The journal published twice a year (i.e., in March and September) is listed formally with P ISSN 08548153 and E ISSN 28301560. Hopefully, in this journal, high talented authors can publish their research articles, brief communication, review article, feasibility studies, and case studies around the following topics: entrepreneurship, marketing, consumer behavior, finance management, human resources management, business practices, and reviews, strategic management, economics, and accounting practices and theories. The journal pays respectful attention to the authors who come with original ideas or contributions about the field under investigation.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 83 Documents
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RELEVANSI NILAI LABA DAN NILAI BUKU EKUITAS TERHADAP HARGA SAHAM YANG DIMODERASI OLEH MANAJEMEN LABA PADA PERUSAHAAN – PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI PERIODE 2012 – 2013 Yustina Triyani; Yessica Kemala
Jurnal Ekonomi Perusahaan Vol. 23 No. 1 (2016): JURNAL EKONOMI PERUSAHAAN VOL. 23 - NO. 1 EDISI MARET 2016
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v23i1.219

Abstract

Accounting information such as financial statements are expected to describe the actual financial condition of a company. The information which is usually used as a parameter of company’s performance  are  earnings and book value of equity. Earnings and book value of equity are relevant if shareholders give response through the movement of share price during the announcement of the information. The relevance of the value can be affected by earnings management. The management can manipulate the value of information so that the value of the information was not able to describe the actual performance of the company.The grand theory of this research is clean surplus theory. Clean Surplus Theory emphasizes the fundamental aspects of the financial information to determine the company value and predict earnings in the future. While the signal theory discusses how  the signals of success or agent should be presented to the principle.The objects of this research are 24 LQ45 company listing in Indonesian Stock Exchange in 2012-2013. Tools for data analysis are pooling, multiple regression that are t-test, f-test, coefficient determination of R square, and classical assumption test. Data are obtained from www.idx.co.id.From the results of pooling test and classical assumption test , the data are used to qualify in each test. The results of F test discover that the earnings and book value of equity have value relevance simultaneously to the stock price. T test results show that the earnings and book value of equity has a value relevance of the stock price, earnings management proved to weaken the value relevance of earnings on stock prices.  However it is not proved that earnings management weaken the value relevance of equity book value of the stock price. The test results of coefficient determination show that earnings, book value of equity, and earnings and book value of equity are moderated by earnings management can explain the variation of the stock price by 85.3%.The conclusion of this research proves that earnings and book value of equity have value relevance on stock prices. This research also found that earnings management weaken the value relevance of earnings to the stock prices. Meanwhile, earnings management is not proved weakens the value relevance of book value of equity.
PERBANDINGAN SIKAP PENGGUNA DAN BUKAN PENGGUNA SMARTPHONE ANDROID SAMSUNG DI JAKARTA UTARA M. Fuad, SE., MP; Lily Harjati; Antonio Audy Effendy
Jurnal Ekonomi Perusahaan Vol. 23 No. 1 (2016): JURNAL EKONOMI PERUSAHAAN VOL. 23 - NO. 1 EDISI MARET 2016
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v23i1.220

Abstract

In daily life, people need communication as one of their basic needs. Following the development of this technology, the new way to communicate starts to grow as well. Smartphone is one of a communication tool to help people in both getting and disseminating the information swiftly. Samsung is a popular smartphone which turns out to be a trend in society, due to its high quality product and useful functions for the customers.This research uses the concept of attitude, which is able to affect one’s mind in choosing a smartphone product on the market with the uniqueness and diversity of each existing brand. Therefore, Samsung as one of the leading smartphone brand is chosen to measure the attitude comparison between users and non-users, especially in the youth communities. The purpose of this research is to determine how well the attitude between those communities.The method used in this research is descriptive method using survey approach. The method for collecting data is based on communication technique by distributing questionnaire. While, the sampling method uses judgement sampling.The result of this analysis based on Samsung smartphone users shows that they have a neutral stance towards Samsung smartphone. On the other hand, according to the non-users side, they show a favorable attitude towards it. Both Samsung smartphone users and non-users have different attitude towards the product. Therefore, Samsung needs to boost its customer loyalty by proving that Samsung product is much better than the other smartphones. In addition, for non-users group, Samsung has to be able to attract them to become potential buyer and increase the sales significantly.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY, DAN TOTAL ASSET TURNOVER TERHADAP DIVIDEND PAYOUT RATIO PERUSAHAAN PADA INDUSTRI MANUFAKTUR YANG TERDAFTAR DI BEI UNTUK PERIODE 2012-2013 Martha Ayerza Esra; Reinitha Jeanne
Jurnal Ekonomi Perusahaan Vol. 23 No. 1 (2016): JURNAL EKONOMI PERUSAHAAN VOL. 23 - NO. 1 EDISI MARET 2016
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v23i1.221

Abstract

This study aims to determine the effect of the Current Ratio , Debt to Equity Ratio , Return on Equity and Total Asset Turnover on the Dividend Payout Ratio . The object of research used in this study is a company engaged in manufacturing listed in Indonesia Stock Exchange 2012-2013 period and has met the criteria established by the researchers , as many as 17 companies . The results of the analysis of this study showed that the Current Ratio and Return On Equity does not affect the Dividend Payout Ratio , while the Debt to Equity Ratio and Total Asset Turnover affect the Dividend Payout Ratio .
PENGARUH KEPUASAN KERJA TERHADAP KOMITMEN AFEKTIF, KOMITMEN NORMATIF, DAN KOMITMEN KONTINUAN KARYAWAN PADA PERUSAHAAN SWASTA Masripah Masripah, SE., M.S.Ak
Jurnal Ekonomi Perusahaan Vol. 23 No. 1 (2016): JURNAL EKONOMI PERUSAHAAN VOL. 23 - NO. 1 EDISI MARET 2016
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v23i1.222

Abstract

The objecive of this  research is to determine the effect of job satisfaction on affective commitment, normative commitment, and continuance commitment of employees at the company. This research uses secondary data and primary data, namely the reference literature and surveys by giving questionnaires. The test results of this research to the 33 respondents indicated job satisfaction has a significant positive effect on affective commitment and continuance commitment of employees at the company. However, the research find that job satisfaction has significant negative effect on normative commitment of employees at the company. The results also proves that the factor most likely influenced by the job satisfaction of employees at the company is normative commitment, and how employers should treat their employees have contributed most compared to the salaries of employees in creating job satisfaction.ring listed in Indonesia Stock Exchange 2012-2013 period and has met the criteria established by the researchers , as many as 17 companies . The results of the analysis of this study showed that the Current Ratio and Return On Equity does not affect the Dividend Payout Ratio , while the Debt to Equity Ratio and Total Asset Turnover affect the Dividend Payout Ratio . 
ANALISIS PERTUMBUHAN EKONOMI KOTA MEDAN DENGAN PENDEKATAN ERROR CORRECTION MODEL (ECM) Anton Atno Parluhutan Sinaga; Selamat Siregar
Jurnal Ekonomi Perusahaan Vol. 23 No. 1 (2016): JURNAL EKONOMI PERUSAHAAN VOL. 23 - NO. 1 EDISI MARET 2016
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v23i1.223

Abstract

 Economic growth is one of the important indicators in the analysis of the economic development that occurs in a country or region. Economic growth is the process whereby an increase in real gross national product or national income real. The purpose of this study was to determine whether the inflation, interest rates and exchange rates affect economic growth in the short term and long term in the city of Medan. Samples taken include data on inflation,  Interest Rate, exchange rate, Economic Growth Medan City Year 2000-2015. The analysis tool used is the Engle-Granger Error Correction Model (EG-ECM). Data processing is done electronically ie using Eviews Software 7.0The research results in the short term is the variable interest rate and exchange rate SBI has a significant influence on the economic growth of the city of Medan. While the inflation variable does not have a significant impact on economic growth in the city of Medan. In the variable length SBI inflation and interest rates have a significant influence on the economic growth of the city of Medan. While the variable rate has no significant effect on economic growth in the city of Medan. The magnitude of the influence of the independent variables of inflation, SBI interest rate and the exchange rate against the growth of the city of Medan in the short term by 42.64% and for the long term at 66.74 and the rest describe the influence of variables outside the model.
PENGARUH KUALITAS LAYANAN DAN PERSEPSI HARGA TERHADAP KEPUASAN PELANGGAN TAKSI BLUE BIRD Lily Harjati, MM; Muhammad fuad
Jurnal Ekonomi Perusahaan Vol. 23 No. 2 (2016): Jurnal Ekonomi Perusahaan Edisi September 2016 Vol.23 No.2
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v23i2.246

Abstract

With increased rapid transportation industry now makes competition between companies is getting tight in snatch customers as well as maintain existing market share. The good company’s service and pricing is a unity that can be seen from the customer's expectations. Therefore service companies should continue to seek customer satisfaction in particular with the quality of service and the best price which is the overall impression upon performance of the company. In this research also use three main variable that is service quality, price perception and customer satisfaction variable.The objective of this research are to (1) quality of service Blue Bird taxi, (2) Customer Price Perception in Blue Bird Taxi, (3) The Blue Bird Taxi’s customer satisfaction, (4) the influence of the quality of service and Price Perceptions towards customer satisfaction of Blue Bird Taxi. The method used is the judgment sampling with a respondent of 100 people who have used the Blue Bird Taxi.  The results showed that: (1) the level of quality of services provided to the customers of the Blue Bird taxi is good. (2) the customer agrees that the perception the price against the Blue Bird taxi is in accordance with the details of the questions on the questionnaire. (3) Customer Blue Bird taxi satisfied service quality and prices will be given to the customer, (4) the quality of service of positive and significant effect against customer satisfaction in Blue Bird taxi. (5) Price perceptions of positive and significant effect against customer satisfaction in Blue Bird taxi.The management of Blue Bird needs to make continuous improvements and innovate in order to increase customer satisfaction and loyalty.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR DI BEI Abdullah Rakhman; liaw bunfa
Jurnal Ekonomi Perusahaan Vol. 24 No. 1 (2017): Jurnal Ekonomi Perusahaan Edisi Maret 2017 Vol.24 No.1
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v24i1.247

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan corporate social responsibility terhadap nilai perusahaan dan mengetahui peran profitabilitas dalam memoderasi pengaruh hubungan corporate social responsibility terhadap nilai perusahaan pada perusahaan manufaktur. Penelitian ini menggunakan metode regresi linear berganda dengan mengambil sampel 24 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode penelitian yaitu tahun 2010-2013 dengan total sampel sebanyak 96 sampel. Hasil analisis penelitian ini menunjukkan bahwa corporate social responsibility berpengaruh negatif dan signifikan terhadap nilai perusahaan. Selain itu diperoleh hasil bahwa profitabilitas sebagai variabel moderating mampu memperkuat hubungan antara corporate social responsibility dan nilai perusahaan.
VARIABEL-VARIABEL PENENTU EKSPOR RIIL INDONESIA PERIODE TAHUN 2000 – 2015
Jurnal Ekonomi Perusahaan Vol. 24 No. 1 (2017): Jurnal Ekonomi Perusahaan Edisi Maret 2017 Vol.24 No.1
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v24i1.255

Abstract

This study aimed to analyze the real determinants of Indonesian exports. in the year 2000-2015. This study used three models, where the research dependent variables were real exports of Indonesian oil and gas, Indonesia non oil and gas real exports, and Indonesia total real exports. While the independent variables were the real exchange rate of rupiah against the US dollar and the real Gross Domestic Product of the world for the three models. The analysis technique used was multiple linear regressions. The research concluded that the real exchange rate of rupiah against US dollar Indonesia was sufficient evidence negative and significant impact to real exports of Indonesian oil and gas, Indonesia non oil and gas real exports, and Indonesia total real exports. Furthermore, the real Gross Domestic Product of the world was sufficient evidence to positively and significantly affect the same three dependent variables. The effect of rupiah real exchange rate on US dollar and real world gross domestic product to real exports of Indonesian oil and gas is bigger than to Indonesia non oil and gas real exports, and Indonesia total real exports. Meanwhile, the real Gross Domestic Product of the world is greater than the real exchange rate of rupiah against the US dollar against the three dependent variables. Indonesia still has to manage the real exchange rate of rupiah against the US dollar so that it can boost Indonesia's exports. Likewise, the positive trend of the world's growing economic development, which will then increase the real gross domestic product of the world, will have an increasing impact on Indonesia's exports.
RELEVANSI NILAI INFORMASI MODAL INTELEKTUAL STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA aria ganna henryanto
Jurnal Ekonomi Perusahaan Vol. 24 No. 1 (2017): Jurnal Ekonomi Perusahaan Edisi Maret 2017 Vol.24 No.1
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v24i1.256

Abstract

This research is a replication of Ferraro and Veltri research using some adjustments. The industry chosen in this research is the banking industry with several considerations. The banking industry is a tightly regulated, competitive industry and is a very dominant type of service industry using knowledge assets in the provision of its services (Calistri et al, 2011). The banking industry is also the most sensitive industry to the development of derivative products of science in the era of information technology and human resource assets. The use of information technology as one form of intellectual capital in the banking industry affects the efficiency of service provision of the banking industry today. The results show consistent results with the research of Swartz et al (2006), Wang (2008) Ferraro and Veltri (2011) and Liu et al (2009). Efficient use of the company's physical and financial capital can improve company performance and ultimately affect firm value (Swartz et al, 2009).
PENGARUH GOOD CORPORATE GOVERNANCE, KUALITAS AUDIT & LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN JASA SEKTOR PARIWISATA YANG LISTING DI BEI PADA 2012-2015 rizka indri arfianti
Jurnal Ekonomi Perusahaan Vol. 24 No. 1 (2017): Jurnal Ekonomi Perusahaan Edisi Maret 2017 Vol.24 No.1
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v24i1.257

Abstract

Various accounting manipulation case involving several multinational and national company, such as Enron, WorldCom, Kimia Farma, and Lippo Bank has been panicked economic actors and investors. Various practic of earning management oftenly found in several companies. Based on this reason, mechanism of good corporate governance and audit quality’s reliability have been questioned. This research aims to know the influence of good corporate governance mechanism measured by institutional ownership, independent audit committee, and management ownership also audit quality and leverage toward earning management by discretionary accrual. Agency theory is being the basis of earning management practic in company. Differences of interest between management and shareholders being a root of pressure for management to do earning management. Inconsistency revenue also being a strong reason for management to do earning management.This research sample consisted of 54 tourism sector service companies listed in BEI during 2012-2015. Samples obtained by using purposive sampling method. Data analytical technique used in this research are classical assumption test and multiple linear regression with the help of SPSS version 21. Based on the result of multiple linear regression analysis showed that institutional ownership has significance value of 0,2905.  Independent audit committee has significance value of 0,061. Management ownership has significance value of 0,0005. Otherwise, audit quality and leverage has significance value of 0,3225 and 0,163. Analytical result of this research shows us that institutional ownership and independent audit committee doesn’t have an sufficient influence evidence towards earning management. This is in accordance with audit quality and leverage that doesn’t have an sufficient influence evidence towards earning management. Otherwise, management ownership has a significant influence towards earning management.

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