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The Effect Of Management Ownership, Leverage, Firm Size, And Profitability On Social Disclosure In Annual Reports Of Manufacturing Company (Empirical Study On Manufacturing Company Listed In Idx) Puspitasari, Elen; Srimindarti, Ceacilia
Proceeding Fakultas Ekonomi 2012
Publisher : Proceeding Fakultas Ekonomi

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Products Â of accountingÂ in Â the form of financial statementâannual Â report is the exposure of the report containing the accountabilityÂ Â Â Â Â Â Â Â ofÂ Â Â theÂ Â managementÂ Â Â Â Â Â Â Â Â Â Â Â Â Â of operational Â activities Â to Â the Â shareholders, but now need to extend this paradigm to be accountable to all Â stakeholders. This study isÂ Â Â Â Â Â Â anÂ Â Â Â Â Â Â empiricalÂ Â Â Â Â Â studyÂ Â conductedÂ Â Â Â Â Â in manufacturing companies listed in IDX are intended to identify and examine the effect of Â management Â ownership, Â leverage, Â size, andÂ Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â profitabilityÂ Â Â Â Â onÂ Â Â Â Â Â Â socialÂ Â disclosure (SustainableÂ Â Reporting) Â in Â their Â annual reports during the Â period 2007-2010. The results ofÂ Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â thisÂ Â Â Â Â Â studyÂ Â Â Â Â Â Â indicateÂ Â Â Â Â Â that management Â ownership Â and Â leverage Â has noÂ Â effectÂ onÂ Â Â Â Â Â Â theÂ Â Â Â Â Â Â disclosureÂ Â Â Â Â Â ofÂ Â Â Â social reporting in annual reports, whereas firm size and profitability have an influence on social disclosure in annual reports. Keywords: Social Â Disclosure, Â Sustainable Reporting,Â ManagementÂ Ownership, Leverage, Firm Size, Profitability

KAJIAN EKONOMI WILAYAH KABUPATEN KUDUS DALAM RANGKA PENGEMBANGAN PERBANKAN (STUDI KASUS PADA SEKTOR BPR KONVENSIONAL) Maskur, Ali; Waluyo, Purwanto; Marlien, R.A
Proceeding Fakultas Ekonomi 2012
Publisher : Proceeding Fakultas Ekonomi

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The aim of his study is to examine the economy potential of Kabupaten Kudus for micro banking investment change bu using the historical data for periode of 2005-2009, and by applying descriptive analysis and trend analysis. Factor that analysis is ; demografy, gross regional domestic product, income per kapita and banking competitions. The result found the regional economic of Kabupaten Kudus growth for periode 2005 â 2009 and beyond. It also found that the market competitions of banking is low which is able to stimulate a policy is needed to motivate all parties to make invesment in this area. Finally, it is recommended that to increase micro banking investment of Kabupaten Kudus.Keyword : The condition of regional economic, the market competition of banking, bussines feasibility, captive market.

MESSAGE FRAMING AND SOURCE CREDIBILITY IN FUNCTIONAL FOOD ADVERTISEMENTS
Proceeding Fakultas Ekonomi 2012
Publisher : Proceeding Fakultas Ekonomi

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This study sought to investigate the influence of message framing and source credibility on consumer risk perception on functional food products. See the inconsistencies in previous studies, the problems in this study were a) Which is more effective positive or negative message framing in a functional food product advertising; b) Which is more effective high or low source credibility in the functional food product advertising? The general objective of this study was to analyze the use of message framing and source credibility of the right to use in functional food product advertising. Research strategy used by researchers is the experimental method. In this study selected participants were adults. Participants were chosen voluntary. In the selection of group experiments was with randomized assignment. Testing hypotheses 1 and 2 with one way ANOVA, while the third hypothesis testing with two ways ANOVA. So the overall testing of the hypothesis can be concluded that in the functional food products, a more effective used is a negative message framing. Consumers feel less risk perception in functional food advertisements with a negative message framing. Source credibility is more effectively used in functional food products is high source credibility. Consumers feel less risk perception in functional food advertisementsdelivered by endorser with high source credibility.Keywords: functional food, message framing, source credibility, consumer risk perception

DESAIN PRODUK PIGURA MENGGUNAKAN MULTIMEDIA CARD (MMC) STUDI PADA KELOMPOK PENGRAJIN PIGURA "JOHAR" DAN "KLIWON" DI KECAMATAN KOTA KABUPATEN KUDUS
Proceeding Fakultas Ekonomi 2012
Publisher : Proceeding Fakultas Ekonomi

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Pengrajin pigura merupakan salah satu usaha kecil dan menengah (UKM) di Kota Kudus yang menghasilkan berbagai produk pigura dengan salah satu diversifikasi produk “ pigura suara “ yang telah dipasarkan sampai luar pulau Jawa. Permasalahan muncul ketika barang yang dikirim mengalami kerusakan karena komponen yang dipakai rentan akan goncangan dan terjadi retur penjualan, sehingga perlu biaya ekstra untuk perbaikan dan pengiriman kembali. Adapun tujuan kegiatan ini adalah menghasilkan desain produk “ pigura suara “ berkualitas dengan metode pelatihan komputer dan bimbingan teknologi (bintek) pengenalan alat produksi yang berbasis mesin. Hasil yang diperoleh adalah luaran produk “ pigura suara “ dengan menggunakan multimedia card (MMC) serta proses produksi yang efektif dan efisien. Desain produk yang berkualitas menjadikan ermintaan barang meningkat sehingga pendapatan pengrajin juga meningkat. Kata Kunci: pengrajin pigura, multimedia card, pigura suara

PENGARUH KINERJA AUDITOR, TURN OVER INTENTION, DAN KOMITMEN ORGANISASI TERHADAP PREMATURE SIGN- OFF (Ditinjau dari Goal Setting Theory)
Proceeding Fakultas Ekonomi 2012
Publisher : Proceeding Fakultas Ekonomi

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Goal Setting Theory in this study is used to review and analyze the influence of internal individual factors (such as auditor individual performance, turnover intention and organizational commitment) on acceptance of a premature sign-off. Source of data in this study were auditors working in audit firms in Indonesia as respondents. The data was collected using survey method by sending questionnaires to the respondents by mail. The result of this study has shown that individual performance and turnover intention have influence to acceptance of a premature sign-off. On the other hand organizational commitment has no influence to acceptance of a premature sign-off. Keywords: Goal Setting Theory, Auditor Performance, Turnover Intention, Organizational Commitment, and Premature Sign-off.

PENERIMAAN AUDITOR TERHADAP UNDER-REPORTING TIME
Proceeding Fakultas Ekonomi 2012
Publisher : Proceeding Fakultas Ekonomi

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This study seeks to analyze the relationship between the factors that affect the auditor's acceptance of under-reporting time. Auditor’s who worked in Public Accounting in Indonesia is an object in this study using questionnaire-based survey that was sent. The data have been collected and analyzed using SPSS. Expectancy theory and the theory of goal setting is the basic theory used to explain the behavior of auditors underreporting time in accepting. The results of this study found that locus of control variables have a positive and significant impact on acceptance of under-reporting time, while the variable of organizational commitment auditor has no influence on the acceptance of under-reporting time. Adversely affect the auditor's expertise acceptance under-reporting time. These results indicate that the internal factors affecting the acceptance of individual auditor’s under-reporting time. Keywords : locus of control, auditor’s expertise, organizational commitment, acceptance of under-reporting time, expectancy theory and the theory of goal setting.

ANALISIS KOMPETENSI PROFESI DAN ADAPTABILITAS DALAM MEMPENGARUHI PENGAMBILAN RISIKO SERTA DAMPAKNYA TERHADAP KERAGAMAN PRODUK
Proceeding Fakultas Ekonomi 2012
Publisher : Proceeding Fakultas Ekonomi

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Pengambilan risiko biasanya dipandang sebagai ciri atas sifat individual namun sesungguhnya bisa dipandang sebagai suatu konstruk tingkat organisasi. Pengambilan risiko organisasi diperhitungkan dalam arti entrepreneur secara obyektif mengidentifikasi faktor-faktor kunci risiko, kemudian secara sistematis mengelola faktor kunci tersebut. sikap positif terhadap pengambilan risiko berinovasi membantu pemilik usaha untuk berani mengambil risiko. Untuk itu dibutuhkan kompetensi profesi sebagai kunci untuk mendapatkan pengambilan risiko yang logis. Pengaruh ketidak pastian lingkungan dengan adanya tekanan dan dukungan lingkungan maka organisasi berusaha melakukan adapatabilitas lingkungan untuk menyesuaikan diri dalam meredam atau memanfaatkan pengaruh lingkungan. Studi ini dalam model empiris dimulai dari faktor-faktor yang mempengaruhi pengambilan risiko berinovasi dengan meningkatkan kompetensi profesi dan adaptabilitas lingkungan, sehingga dapat diperoleh kejelasan tentang bagaimana meningkatkan pengambilan risiko berinovasi sebagai upaya untuk meningkatkan keragaman produk. Penelitian ini menggabungkan Resource Based Theory, Market Based Theory (Contingency Theory), Teori kewirausahaan (Entrepreneural Theory) dan Teori Prospek (Prospect Theory)Kata Kunci: adapatabilitas lingkungan, kompetensi profesi, pengambilan risiko berinovasi, keragaman produk.

PENGARUG BUDGETARY GOAL CHARACTERISTICS TERHADAP KINERJA APARAT PEMERINTAH DAERAH KABUPATEN BREBES
Proceeding Fakultas Ekonomi 2012
Publisher : Proceeding Fakultas Ekonomi

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The purpose of this research is to anabze the effect of the budgetary goal characteristics that is the budgetary participation, the clearance of budgetary goal, budgetary feedback and budgetary evaluation to the performance of Civil Servants in Brebes Territory. By using the purposive sampling technique from 375 the level 3 and 4 esselon civil servants this research choose 67 ojicials who become the samples. This research /ind that 53,7 % independent variables have contribution to the change of Peqfomance of the Civil Servants in Brebes Territory. Simultanousb/ the four variables have sigrzyicant effect to the Pejomance of the Civil Servants in Brebes Territory. Partialbr the budgetary participation and the budgetary feedback have no signyicant ejfect to the Perfomance ofthe Civil Servants in Brebes. Only the clearance of budgetary goal and budgetanv evaluation have signyicant positive effect to the performance of government ojicial in Brebes Terri tory. Keywords: Budgetary Participation; Clearance of Budgetary Goal; Budgetary Feedback; Budgetary Evaluation; Performance of Government Ujicial

ANALISIS PENGARUH PROFESSIONALISME TERHADAP KOMITMEN ORGANISASI, KEPUASAN KERJA, PRESTASI KERJA DAN KEINGINAN BERPINDAH BAGI TENAGA PROFESI PERAWAT (Studi Pada Rumah Sakit Islam Sultan Agung Semarang)
Proceeding Fakultas Ekonomi 2012
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This research aimed to test and analyze the influence of the profesionalism toward organizational commitment, working satisfaction, working achievement, and quitting pretention from the nurse of Sultan Agung Islamic Hospital. This research was done using survey method to 120 nurse of Islamic Hospital Sultan Agung Semarang. Sampling technique used was census method. To test tha data, the writer use validity test through factor analysis, reliability test with Alpha Cronbach, classis assumption test, simple linear regression analysis, and t-test to test and prove research hypothesis. The validity of data collected was tested using factor analysis method and for its reliability was tested using alpha coefficient (Alpha Cronbach). The result was that all data were valid and reliable. The result of analysis and disscussion showed that : (1) Professionalism positively influenced organizational commitment. It means that the higher professionalism the higher organizational commitment also; (2) Professionalisme positively influenced working satisfaction. It means that the higher ptofessionalism, the higgher working satisfaction alsol (3) Professionalisme positively influenced working achievement. It means that the higher ptofessionalism, the higgher working achievement, also. Professionalisme positively influenced quitting pretention. It means that the higher professionalism, the higgher quitting pretention alsol Keywords: Profesionalism, Organizational Commitment, Working Satifaction, Working Achievement, and Quitting Prettention

PENGARUH KINERJA AUDITOR, TURN OVER INTENTION, DAN KOMITMEN ORGANISASI TERHADAP PREMATURE SIGN- OFF (Ditinjau dari Goal Setting Theory)
Proceeding Fakultas Ekonomi 2012
Publisher : Proceeding Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Goal Setting Theory in this study is used to review and analyze the influence ofinternal individual factors (such as auditor individual performance, turnover intentionand organizational commitment) on acceptance of a premature sign-off. Source of datain this study were auditors working in audit firms in Indonesia as respondents. The datawas collected using survey method by sending questionnaires to the respondents bymail. The result of this study has shown that individual performance and turnoverintention have influence to acceptance of a premature sign-off. On the other handorganizational commitment has no influence to acceptance of a premature sign-off.Keywords: Goal Setting Theory, Auditor Performance, Turnover Intention,Organizational Commitment, and Premature Sign-off.

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Journal Mail Official
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Kota semarang,

Jawa tengah

INDONESIA