Articles
147 Documents
<![CDATA[INDEPENDENT AUDIT COMMITTEE, VOLUNTARY DISCLOSURE, INFORMATION ASYMMETRY AND VOLUME OF TRANSACTION: A MODELLING STUDY OF ]]>
<![CDATA[Hisar Pangaribuan]]>;
<![CDATA[Yuwaninda Septiani]]>
<![CDATA[ Jurnal Ekonomis Vol 11 No 2 (2018): EKONOMIS : Oktober 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Advent Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (540.036 KB)
|
DOI: 10.58303/jeko.v11i2.2049
<![CDATA[This study developed a model of the variables independent audit committee, voluntary disclosure, information asymmetry and volume of transaction in order to investigate the direct and indirect effect among the built variables. Data were collected from annual reports of banking companies listed on IDX. The Hypotheses testing performed with a variance-based approach using Smart- PLS in the data processing. The results of this study confirmed that an increase of the number independent audit committee members can effectively perform their overseeing function over management in order to make a better voluntary disclosure, reduced information asymmetry and increased volume of transaction. The findings of this study become more special where this research emphasizes the importance of corporate information disclosure to the public. Voluntary disclosure can significantly mediate the effect of independent audit committees on a volume of transaction, moreover, a high voluntary disclosure has a direct significant effect in reducing the level of information asymmetry so that the information asymmetry can be a mediating variable for the effect of voluntary disclosure on a volume of transaction.]]>
<![CDATA[THE EFFECT OF FIRM SIZE, LEVERAGE, INDEPENDENT AUDIT COMMITTEE, INSTITUTIONAL OWNERSHIP ON CORPORATE RISK DISCLOSURE ]]>
<![CDATA[Christine Surya]]>
<![CDATA[ Jurnal Ekonomis Vol 11 No 2 (2018): EKONOMIS : Oktober 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Advent Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (819.078 KB)
|
DOI: 10.58303/jeko.v11i2.2053
<![CDATA[Corporate risk disclosure as a disclosure of the present or future situation that is not desired by the company and has the potential to occur and includes handling the risks carried out by the company. Disclosure is required for a transparency firm. This study was aimed to find out the effect of firm size, leverage, independent audit committee, institutional ownership on corporate risk disclosure. Statistical analysis method used in this research was multiple regression analysis method. The results of this study found out that larger company size and larger institutional ownership will increase corporate risk disclosure while leverage and independent audit committee reduce corporate risk disclosure. The other results implied from this study that firm size, leverage, independent audit committee and institutional ownership simultaneously influence and increase corporate risk disclosure. Optimal disclosure is needed so that information reaching various parties is a reflection of actual events and the quality of decisions taken would be better]]>
<![CDATA[SUATU EKPLORASI EARNINGS MANAGEMENT SEBAGAI DAMPAK DARI PROFITABILITAS DAN UKURAN PERUSAHAAN DI INDONESIA DAN MALAYSIA ]]>
<![CDATA[Jenny Sihombing]]>
<![CDATA[ Jurnal Ekonomis Vol 11 No 2 (2018): EKONOMIS : Oktober 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Advent Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (753.34 KB)
|
DOI: 10.58303/jeko.v11i2.2057
<![CDATA[This study is quantitative empirical evidence about how the effect of profitability and return on assets on earnings management, this study also examines whether company size can moderate the effect of profitability on return on assets. The findings of this study support the state-owned bank program that was formed into holdings, merger was carried out for the purpose of making banks in Indonesia bigger, stronger in competing with foreign banks, so that they would be more trusted and produce better levels of profitability. The results of this study also shown that banks with a large level of profitability tend to (although not significant) report that their operating profit smaller than they should to, in order to reduce tax liability and corporate social responsibility to the community. Other results from this study have also shown that larger bank significantly effect earnings management, that is by reporting bank profits that are greater than what actually happened. The purpose of the company to do such earnings management is to maintain, even to increase the credibility of the bank. It was required a better supervision from internal banks (including audit committees) also from external banks (by external auditors), so that the reported quality of earnings be better, yet the investors and creditors are more secure in placing every single money in the bank.]]>
<![CDATA[STUDI BERKAITAN DENGAN KOMITE AUDIT INDEPENDEN, PENGUNGKAPAN SUKARELA, DAN HARGA SAHAM ]]>
<![CDATA[Desery Natalia Kinsy]]>
<![CDATA[ Jurnal Ekonomis Vol 11 No 2 (2018): EKONOMIS : Oktober 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Advent Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (878.248 KB)
|
DOI: 10.58303/jeko.v11i2.2058
<![CDATA[This study aims to examine the proportion of independent audit committees has an influence on voluntary disclosure in the annual report and test whether voluntary disclosure in the annual report of banking companies in the Indonesia Stock Exchange. This research uses the average data of stock price of company as dependent variable, intervening variable that is voluntary disclosure in annual report is measured using checklist item, independent variable in this research is proportion of independent audit committee which can be measured directly. The population in this study are all banking companies listed on the Indonesia Stock Exchange 2014-2016. Sample selection procedure using purposive sampling method and the number of samples obtained as many as 114 banking companies. The analysis used in this research includes descriptive statistical analysis, PLS data analysis, and Sobel test. From the hypothesis testing results, there was a significant negative effect between the proportion of the independent audit committee on voluntary disclosure in the annual report, the significant positive effect of voluntary disclosure in the annual report on stock prices, and the insignificant negative effect between the proportion of independent audit committees to stock prices. The study also found significant results that voluntary disclosure in the annual report deserves an intervening variable between the proportion of independent audit committees to stock prices.]]>
<![CDATA[STUDI ATAS UKURAN DEWAN KOMISARIS INDEPENDEN DAN UKURAN KOMITE AUDIT INDEPENDEN TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Bennedik Hutapea]]>
<![CDATA[ Jurnal Ekonomis Vol 11 No 2 (2018): EKONOMIS : Oktober 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Advent Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (958.673 KB)
|
DOI: 10.58303/jeko.v11i2.2059
<![CDATA[The purpose of this study was to describe independent board size, independent audit committee size and audit quality on banking companies listed in Indonesia Stock Exchange. Another purpose of this study was to find out the significant effect of independent board size on audit quality and the effect of independent audit committee size on audit quality. The variables in this study are independent board size and independent audit committee size as independent variables and audit quality as the dependent variable. This study uses descriptive method with data processing using logistic regression. Sample method used was purposive sampling so this study used 35 banks as samples. Data obtained from annual reports of banking companies listed in Indonesia Stock Exchange during 2013-2015. The results showed that independent board size in banking companies already met requirements set by the OJK regulation. Independent audit committee size in banking companies still many who do not meet the conditions set by the OJK regulation and BI regulation. More than half banking companies used large audit firms (Big 4) that in view of giving a good audit quality. Another result of this study showed that independent board size have a significant effect on audit quality. Independent audit committee size have a significant effect on audit quality.]]>
<![CDATA[PENGARUH PROPORSI KOMITE AUDIT INDEPENDEN, AUDIT TENURE DAN PROPORSI KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Wahyudianto Matanari]]>
<![CDATA[ Jurnal Ekonomis Vol 11 No 2 (2018): EKONOMIS : Oktober 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Advent Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (819.078 KB)
|
DOI: 10.58303/jeko.v11i2.2060
<![CDATA[The purpose of this study was to determine whether there was a significant effect on the proportion of independent audit committees, audit tenure and the proportion of managerial ownership on earnings management partially and simultaneously. The variables studied were variable proportion of independent audit committees, audit tenure and the proportion of managerial ownership as independent variables and earnings management (discretionary accruals as the measurement) as the dependent variable. This study used secondary data from banking companies listed in Indonesia Stock Exchange. The sample were obtained using purposive sampling method with a sample of banking companies with a three year period. The data processed using SPSS. The results of this study shown that the proportion of independent audit committees, audit tenure and the proportion of managerial ownership partially and simultaneously no significant effect on earnings management. The proportion of independent audit committees and the proportion of managerial ownership had a negative influence on the direction of earnings management, while audit tenure had a positive influence direction. The negative influence shown when the higher level of the proportion of independent audit committees and the proportion of managerial ownership it will decrease the earnings management. The positive influence shown when audit tenure taken longer it will increase earnings management.]]>
<![CDATA[SOCIO-ECONOMIC CORRELATES OF CULTURAL OREGANIZATION PATTERN TO IMPROVEING THE EMPLOYMENT WORK EFFICIENCY IN ADVENTIST WEST JAVA CONFERENCE. ]]>
<![CDATA[Romulo Sinabutar]]>
<![CDATA[ Jurnal Ekonomis Vol 12 No 1 (2019): EKONOMIS : April 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Advent Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (581.464 KB)
|
DOI: 10.58303/jeko.v12i1.2069
<![CDATA[The aims of this research are to find out how the socio economic and the organizational culture of Adventist West Java Conference to improving the employment work efficiency. This descriptive correlational study utilized questionnaires to 130 respondents. The results of the study are the following: 1) the socio economic of Adventist West Java Conference was not significantly related to the employment work efficiency, 2) the organizational culture was significantly related to the employment work efficiency, and 3) as the simultaneous that the socio economic and organizational culture are significantly related to employment work efficiency.]]>
<![CDATA[FACTORS AFFECTING USER SATISFACTION IN BUSINESS ORGANIZATIONS AS PERCEIVED BY EMPLOYEES ]]>
<![CDATA[Grace Orlyn Sitompul]]>
<![CDATA[ Jurnal Ekonomis Vol 12 No 1 (2019): EKONOMIS : April 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Advent Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (584.168 KB)
|
DOI: 10.58303/jeko.v12i1.2070
<![CDATA[Previous studies on user satisfaction have revealed that it is influenced by several factors, such as technological variables, organizational variables, and user characteristics. The manner in which these factors interact with one another, directly or indirectly, in influencing User Satisfaction is not understood. The most significant of these factors affecting user satisfaction is also not established. We used Structural Equation Modelling in an attempt to determine which of several exogenous variables were significant. Online and face-to-face surveys were used (n=230) from Human Resource Information System users of selected business organizations in the Philippines and Indonesia. Top management support had an indirect effect on user satisfaction through technology ease of use (β = 0.773) and user skill (β = 0.165). Organizational culture (β = 0.253), technology ease of use (β = 0.490), and user skill (β = 0.165) had a direct effect on user satisfaction.]]>
<![CDATA[THE EFFECTS OF ORGANIZATIONAL TRUST TO REDUCE EMPLOYEE FRAUD RISK IN ADVENTIST UNIVERSITY OF THE SOUTHERN ASIA PACIFIC DIVISION ]]>
<![CDATA[Jhon Rinendy]]>
<![CDATA[ Jurnal Ekonomis Vol 12 No 1 (2019): EKONOMIS : April 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Advent Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (514.183 KB)
|
DOI: 10.58303/jeko.v12i1.2071
<![CDATA[This study aimed to examine the effects of organizational trust (OT) contributed to reduce employee fraud risk (EFR) in SDA tertiary school within the Southern Asia Pacific (SSD) operational region. EFR could be predicted by component behaviors of OT dimensions (competence, openness, honesty, concern for employees, reliability, and identification) as perceived to prevent and reduce fraudulent acts in relation to misappropriation of assets. The survey research design was employed in this study with convenience random sampling technique. The descriptive-correlational design and multiple regression analysis were used to determine the existing relationship among the variables and the predictors of EFR. The respondents were 407 regular full-time employees of four SDA universities: AIU, AUP, UNAI and UNKLAB. There were three elements must be present for employee to commit fraud base on fraud triangle theory. The findings revealed that “pressure” ranked first as a risk, followed by “opportunities” and “rationalizations.” There was a negative and significant relationship between OT and EFR of the respondents’ perception. Reliability, honesty, competence, dimensions could be predicted to reduce EFR. The results indicate the importance of well-structured organizational trust culture, effective internal controls against employee fraud risk regarding misappropriation of assets by employees.]]>
<![CDATA[WORKING CAPITAL ANALYSIS AND ITS EFFECT ON ECONOMIC RENTABILITY IN FOOD AND BEVERAGE SUBSECTOR COMPANIES ]]>
<![CDATA[Paul Eduard Sudjiman]]>;
<![CDATA[Lorina Siregar Sudjiman]]>
<![CDATA[ Jurnal Ekonomis Vol 12 No 1 (2019): EKONOMIS : April 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Advent Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (537.033 KB)
|
DOI: 10.58303/jeko.v12i1.2072
<![CDATA[This study aims to determine the use of working capital in the form of current assets and current debt and its effect on profitability in the form of operating income before tax and total assets in companies listed on the Indonesia Stock Exchange. This research is a quantitative associative study and the period of this study was carried out for nine (9) years, namely 2009-2017. The population in this study were food and beverage subsector companies listed on the Indonesia Stock Exchange in the period 2009-2017 outside of companies from banking groups and other financial institutions. The sampling technique used was purposive sampling method and obtained a sample of 10 companies with a sample (n) = 90. The data used is secondary data from financial reports on the official site of the Indonesia Stock Exchange. The data analysis technique used was simple linear regression with significance of 0.05. Based on the results of data analysis using statistical tests conducted by the author, the correlation coefficient of Working Capital towards Economic Rentability has a very weak relationship seen from the value r = -0.163 and Significant value 0.124> 0.05 then Ho is accepted and Ha is rejected that Working Capital does not exist significant influence on economic rentability. Based on statistical analysis, it is known that the coefficient of determination shows R square = 0.027, which means that the figure shows the contribution of working capital factors to economic rentability of 2.7% while 97.3% is explained by other variables outside the research model.]]>
