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INDONESIA
Indonesia Auditing Research Journal
Published by Institute of Accounting Research and Novation
ISSN : 23032596     EISSN : 29643643     DOI : -
Core Subject : Economy, Science, Education,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media
Indonesia Auditing Research Journal is a high-quality specialist journal that publishes articles from the broad spectrum of auditing. Its primary aim is to communicate clearly, to an international readership, the results of original auditing research conducted in research institutions and/or in practice.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 94 Documents
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Analysis of the influence of quality, price, brand, facilities and models on the decision to purchase a Blackberry cellphone (case study on STIE IBS students) Adhi Mulya Puspo
Indonesia Auditing Research Journal Vol. 10 No. `1 (2021): Maret: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The objectives of the research are to know the effects of quality, price, brand, facilities or feature, and models of BlackBerry mobile phone towards the consumers' decision making in purchasing BlackBerry mobile phone, and to identify what factors have a dominant effect on the consumers' decision making of purchasing BlackBerry mobile phone in STIE IBS. After an examination of 145 respondents by multiple regression analysis, the study found that : (1) the significance value of 0.000 or 0.000 ≤ 0.05. This indicates that there are significant effects of of quality, price, brand, facilities, and models of BlackBerry mobile phone towards the consumers' decision making in purchasing BlackBerry mobile phone in STIE IBS. Thus, the fourth hypothesis could not be ignored. (2) Among the independent variables that were examined, facilities or feature has a dominant and significant effect on consumers' decision making in purchasing BlackBerry mobile phone. (3) Viewed from the collective test of factors on consumers' decision making in purchasing BlackBerry mobile phone, then: (a) Obtained a strong correlation between X1, X2, X3, X4, X5 due to R> 0.5 is 26.3% (adjusted R square) influence on purchasing decisions, while the rest are caused by other factors that is not examined. (b) On the variable facilities is seen that p value of 0.001 or 0.000 ≤ 0.05, so that it can be said H0 could not be rejected, which means the facilities variable significantly influence the consumers' decision making in purchasing BlackBerry mobile phone,The findings show that facilites or feature has a very significant effect of decision making in purchasing BlackBerry mobile phone.
The role of internal control in supporting the effectiveness of the credit system for small and medium enterprises (Case Study at Bank Rakyat Indonesia Cirebon Coastal Unit) Anggie giselalutfi
Indonesia Auditing Research Journal Vol. 10 No. `1 (2021): Maret: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

Summary of credit is the main activity in the BRI unit Pesisir. Security problems is a credit problem that must be observed, because of the risks that may arise in the credit system and will likely lead to a jammed credit given to customers that reflect the operational viability of the bank. Adequate internal control that are closely tied to the effectiveness of the credit for the system of internal control that are not adequately applied also influence the effectiveness of the credit system. The author of the research system of the BRI unit Pesisir. Goal of this research to examine how the effectiveness of the implementation of internal control, the mechanism how the credit system, and how the role of internal control system effectiveness in supporting the credit of UKM. Results of research conducted, the author obtained a description of activities and implementation of internal control effectiveness of the credit system in the BRI unit Pesisir. In conducting activities, BRI unit Pesisir has implemented internal control which include: Environmental Control, Risk assessment, Control Summary, Information and Communication, and Monitoring. Authors concluded based on that research and discussion of the internal control unit on the BRI Pesisir a role in supporting the effectiveness of the credit system.9 pt).
Analysis of the influence of the money supply and the rupiah exchange rate on stock returns of state-owned banks in the 2008-2010 period Ramita Nurbaisya
Indonesia Auditing Research Journal Vol. 10 No. 2 (2021): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

Stock is one of the most popular capital market instruments among investors. Investors need information that can help them to make investment decisions, this information is collected in order to find out how much return they will receive as well as to prevent risks that may arise in the future. One of the information that investors need is the macroeconomic factors which could affect the stock price such as money supply, inflation, and the rupiah exchange rate. The objective of this study is to see the influence of macroeconomic variables (money supply and rupiah exchange rate) toward the stock returns of two state commercial banks, that is, Bank Mandiri and Bank Rakyat Indonesia, during the period of 2008-2010. This research uses multiple regression analysis models, t-tests.
The phenomenon of income smoothing in banking companies listed on the Indonesian stock exchange and the factors that influence it Apiek Anggereni Surya Kusuma
Indonesia Auditing Research Journal Vol. 10 No. 2 (2021): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The objective of this research are to prove empirically regarding income smoothing practice in banking companies in Indonesia Stock Exchange and to identify some factors which are suspected have an influence on income smoothing practice, such as company size, debt to equity, and profitability. This research involved 14 listed banking companies in Indonesia Stock Exchange during 5 years from 2003 until 2007. The Eckel Index was used to classify samples between smoothing company and non smoothing company. The statistical method which used in univariate test were Independent Sample T-Test and Mann-Whitney U Test, while for the multivariate test Binary Logistic Regression (Logit) was used. The researcher used statistical software SPSS version 16 to process both of the test. The result using Eckel Index showed that there are 9 banking companies from 14 samples practiced income smoothing. The result of univariate test indicated that company size, debt to equity, and profitability did not prove to have significant difference between smoothing company and non smoothing company. The result of multivariate test also indicated that company size, debt to equity, and profitability did not prove to have an influence on income smoothing practice.
Bamba's cold & creamery business feasibility study using capital budgeting Avian Dwi Putra
Indonesia Auditing Research Journal Vol. 10 No. 2 (2021): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

Basically, a business or project was born from an idea or ideas from business owners or managers. Idea or ideas can not be directly implemented in the form of investment. Investment to a business idea is done by sacrificing some money at the moment, so we need an assurance that these investments can provide benefits in the future. Therefore, a study needs to be done to assess the feasibility of a business idea. Business feasibility study aims to assess to what extent the feasibility of a business idea. Study the feasibility of the implementation of business ideas will minimize the risk faced by capital owners. Business feasibility study carried out in depth to obtain various information related to the respective business activities. Implementation of a business feasibility study covers several aspects related to business functions, namely the market and marketing aspects, technical aspects of production and technology, aspects of management and human resources, legal aspects, and financial and economic aspects. From several aspects, research and decision making focused on the financial aspects by utilizing the Net Present Value method, Internal Rate of Return method, Payback Period Method, and Profitability Index method. Based on those four methods calculations have been performed, the obtained results that Bamba's Cold & Creamery business idea is feasible for acceptance.
Analysis of retail marketing mix as a driver of hypermarket customer loyalty (a review of Carrefour and Giant hypermarkets) Nisya Nabila Priorinta
Indonesia Auditing Research Journal Vol. 10 No. 2 (2021): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research studies about the effects of retail marketing mix to loyalty behavior that is measured by visitor frequency in Carreefour and Giant Hypermarkets. Six dimensions of retail marketing mix are place, atmosphere, merchandise, promotion, price and service. This study used multiple regression analysis to indicate that there are positive and significant influence and dominance between factors retail marketing mix to visitor frequency, independent sample t-test to indicate that there are differences in worker performance between Hypermarket Carrefour and Giant, and one sample t- test to indicate that costumers perception with Hypermarkets' performance. Data were obtained by distributing questionnaires to 137 respondents from Carrefour and Giant visitors. The results of this study show that there are positive and significant influences between the two factors of retail marketing mix to visitor frequency and the dominance factor is atmosphere, there are performance differences between Carrefour and Giant where Carrefour's performance is better than Giant, but Carrefour and Giant have a good performance in consumer perception.
The application of corporate governance to the earnings management of the banking industry in Indonesia in the 2007-2009 period Bimantoro Adi Pratomo
Indonesia Auditing Research Journal Vol. 10 No. 2 (2021): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The aims of this research is to examine the influence of corporate governance mechanisms, such as, board of commissioner composition and size, audit committee size, composition of independent audit committee members and their expertise on the earnings management practice in public bank companies listed in Indonesia Stock Exchange. The samples of this research is all of public banks companies existed in Indonesia in the year of 2007-2009 which were listed in Indonesia Stock Exchange. The research data were collected from public bank’s financial statement and annual report for the period of 2007 until 2009. From purposive sampling method, I have collected 72 observations from 24 public banks companies/3 years. By using multiple regression analysis as the research method, the results shown that five independent variables influenced earnings management of public banks companies simultaneously. The conclusion of this research is only board of commissioner composition and audit committee expertise that significantly affect earnings management, while board commissioner size, composition of independent audit committee members and size have no significant effect to earnings management
Application of segmentation, targeting and positioning at PT Nusadana Capital Indonesia Filamena Rachma Rachim
Indonesia Auditing Research Journal Vol. 10 No. 3 (2021): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research aims to know whether the positioning that is being clamed by the company matched the customer's perceptions, identify the company's efforts to form positioning, and formulate some efforts that could strengthen the company's positioning in the customer's mind. The data used in this research are as follows; company profile, market profile, and customer opinions. Those data were analyzed by related theories. The sources of the data in this research are the company's equity sales person (Securities Trading Intermediary Representative), customers, and several of literatures. The method used in this research is comparison between the research's results with the related theories. The results of this research show that the company had only partially implemented Kotler's segmentation theory, the company had chosen its target for equity product
Analysis of the effect of SBI interest rates, world oil prices, world gold prices, and the Straits Time Index on the Composite Stock Price Index (IHSG) on the Indonesian Stock Exchange for the period January 2005-May 2010 Nimas Ayu Anindya Kirana
Indonesia Auditing Research Journal Vol. 10 No. 3 (2021): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The Jakarta Composite Index (JCI) is an index that can be used to represent the situation of the Indonesian stock market. The movement of JCI can be caused by regional stock exchanges and macroeconomic conditions such as interest rates, energy prices, etc. The increase in JCI showed the market has a bullish condition, conversely a decrease in JCI would show the bearish condition. This study was intended to know and analyze the effect of SBI interest rates, Oil prices, Gold prices and the Straits Time Index (STI) which represents the Singapore stock market. The method used in this study is multiple linear regression analysis, T test, F test at a significance level of 5 % and performed with Statistical Package for Social Science (SPSS) version 17.0. This research focused on January 2005 until May 2010, using a monthly data. The results of this study showed that the SBI interest rate, Gold prices, and STI significantly affect the Jakarta Composite Index, while oil prices do not significantly affect the JCI. The SBI interest rate has a negative influence on JCI and the other variables (gold price and STI) have a positive influence on JCI.
Analysis of financial performance and risk profile of bank ocbc nisp in 2004-2008 Fitra Purbasari
Indonesia Auditing Research Journal Vol. 10 No. 3 (2021): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The purpose of this descriptive study is to find out the financial performance of a bank and its risk profile. The object of this research is OCBC NISP Bank with the observation period of five years from 2004 to 2008. This study is also comparing the size of banks and their ROE. The hypothesis of size and ROE were tested using the Independent Sample T-Test. Based on the research, the results are: the low ROE is caused by the lack of ability to collect funds, while the decrease in profitability is caused by the increase of high cost funds, and the low placement of assets. Credit risk, liquidity risk, interest rate risk, and capital risk of OCBC NISP Bank are quite low. The statistical analysis shows that there is a significant difference between the ROE of small banks and large banks.

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