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FAKTOR-FAKTOR PENENTU PROFITABILITAS BANK (Studi pada Bank Umum di Indonesia Periode Tahun 2006 - 2011)
Proceeding Fakultas Ekonomi 2013: 2013
Publisher : Proceeding Fakultas Ekonomi

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Penelitian ini bertujuan menganalisis pengaruh dana pihak ketiga (DPK), Capital Adequasi Ratio (CAR), Non Performing Loan (NPL), Biaya Operasional dibanding Pendapatan Operasional (BOPO),Loan to Deposit Ratio (LDR) terhadap Return on Aset (ROA). Data yang digunakan data sekunder dari Bank Indonesia meliputi Indikator Perbankan Nasional, Statistik Perbankan Indonesia, Statistik EkonomiMoneter Indonesia, Laporan Pengawasan Perbankan. Hasil Uji Statistikc independent sample t-tes menunjukkan pengujian hipotesis pengaruh DPK terhadap ROA dapat disimpulkan secara parsial variabelDPK berpengaruh positif signifikan terhadap variabel ROA. Pengujian hipotesis pengaruh CAR terhadap ROA dapat disimpulkan secara parsial variabel CAR berpengaruh positif signifikan terhadapvariabel ROA. Pengujian hipotesis mengenai pengaruh NPL terhadap ROA dapat disimpulkan secara parsial variabel NPL berpengaruh negatif tidak signifikan terhadap variabel ROA. Pengujian hipotesis mengenai pengaruh BOPO terhadap ROA dapat disimpulkan secara parsial variabel BOPO berpengaruh negatif signifikan terhadap variabel ROA. Pengujian hipotesis mengenai pengaruh LDR terhadap ROA dapat disimpulkan secara parsial variabel LDR berpengaruh negatif tidak signifikan terhadap variabel ROA. Hasil adjusted R2 sebesar 0,53 hal ini berarti bahwa 53% variasi ROA dapat dijelaskan oleh variasidari kelima variabel independen DPK, CAR, NPL, BOPO dan LDR. Sedangkan sisanya sebesar 47% dijelaskan oleh sebab - sebab lain diluar model.Kata Kunci: ROA, DPK, CAR, NPL, BOPO dan LDR.

THE PERCEPTION OF ADOPTING AN INFORMATION TECHNOLOGY INNOVATION ON THE RURAL BANKS OWNED BY LOCAL GOVERNMENT
Proceeding Fakultas Ekonomi 2013: 2013
Publisher : Proceeding Fakultas Ekonomi

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The performance of rural banks owned by the local government showed progress very proud. Therefore, policies and strategies for the future development of rural banks directed inaccordance with the fundamental characteristics of rural banks, which is rural banks as community banks are healthy, strong, productive and spread throughout Indonesia andfocused in the provision of financial services the small, micro and medium Enterprises (SME’s) and local communities, especially in rural areas. The purpose of this study was to find out which variables are to be determinant to measure the user’s perceptions of adopting an information technology (IT) innovation on the rural banks owned by local government. Respondents in this study were employees as user’sadoption of IT on rural banks. Data obtained from respondents' answers to the questionnaire. The factors that influence adopting an information technology innovation, which isvoluntariness, relative advantage, compatibility, image, ease of use, result demonstrability, visibility, trial ability, and facilitating conditions to be determined by principle componentanalysis under Factor Analysis Techniques. The adoption of information technologies by individuals and organizations has been an area of substantial research to extend information system. One of the important strategiesthat need to be done by the rural banks in order to increase competitiveness and outreach is empowering of supporting infrastructure industries owned by rural banks effectively, especially in information technology.Keywords: information system, technology innovation, principle component

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 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.

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 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.

PERAN INDIKATOR KEKAYAAN INTELEKTUAL TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Proceeding Fakultas Ekonomi 2013: 2013
Publisher : Proceeding Fakultas Ekonomi

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Capability of knowledge and technology becomes a key factor for the progress of the economy in many developed countries, so there is a necessity intended for companies to change their business strategy, which was originally based labor force towards knowledge-based businesses. Companies need to communicate some other information to users of financial statements related to the value added that is owned by the company i.e. intellectual capital (IC).This study will describe the role of IC indicators as measured by VAICTM, which consists of VACA, VAHU, and STVA to the company's performance measured by market valuation, profitability and productivity,which firm size as a control variable. The population in this study is manufacturing companies listed on the IDX from 2007 to 2010, with purposive sampling to obtain a sample of 20 companies with 80 data observations. The results of statistical hypothesis testing using multiple linear regression test showed that the IC has a positive and significant influence on company's performance.Keywords: Intellectual Capital, Value Added, Performance.

PENERIMAAN AUDITOR TERHADAP UNDER-REPORTING TIME
Proceeding Fakultas Ekonomi 2014
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

TEORI POSTUR MOTIVASI DALAM STUDI EKSPERIMEN KEPUTUSAN KEPATUHAN PAJAK DI INDONESIA
Proceeding Fakultas Ekonomi 2015: 2015
Publisher : Proceeding Fakultas Ekonomi

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This study used motivational posture theory to examine the effect of individual posture motivational taxpayer's as internal factors of the tax compliance decision. While external factors of taxpayer in this study is the audit strategy and the amount of tax exemption (taxable income). An external factor of taxpayer as an independent variable in this study is an experimental variable. Tax audit strategy divided into two levels of treatment, the tax audit strategy of fixed and random. The amount of taxable income is divided into two levels of treatment, that is taxable income go up and down. While the internal factors of motivation posture placed as a covariate variable on the dependent variable tax compliance decisions. Based on the number of independent variables and treatment as well as treatment of the participants, the design used in this study was Quasi Experimental Design Between-Subject 2X2 with Covariate with random assignment method. The subjects in this experiment are an individual taxpayer who has a tax ID, doing their own business and have experience in reporting their tax revenue. The analysis technique used was Analysis of Covariate. The results showed that the posture motivation of Indonesian taxpayer’s as concomitant factors does not affect tax compliance decisions. This is not accordance with Motivational Posture Theory. This study proves that the tax audit strategy and the amount of taxable income affect tax compliance decisions. The taxpayer is given the treatment of fixed audit strategy will be more compliant than the taxpayer is given random audit strategy. The amount of taxable income that rises will lead to decisions that tax compliance is higher when compared with the taxable income down. This study contributes to the novelty of tax compliance research in terms of the implications of the theory, the variable placement and research design. Keywords: tax compliance decisions, motivational postures, strategy of tax audit, taxable income.

PERAN KEPEMILIKAN INSTITUSIONAL,KOMISARIS INDEPENDEN, KOMITE AUDIT DAN AUDITOR EKSTERNAL TERHADAP INTEGRITAS LAPORAN KEUANGAN ( Perusahaan Manufaktur yang terdaftar di BEI pada Periode 2010-2012 )
Proceeding Fakultas Ekonomi 2014
Publisher : Proceeding Fakultas Ekonomi

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Perusahaan memiliki kewajiban menerbitkan laporan keuangan dengan integritas yang tinggi bagi pihak yang berkepentingan. Terdapat beberapa faktoryang mempengaruhi integritas laporan keuangan. Penelitian ini bertujuan untukmenguji pengaruh kepemilikan institusional, komisaris independen, komite audit danauditor eksternal terhadap integritas laporan keuangan.Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar diBursa Efek Indonesia (BEI) tahun 2010 sampai 2012. Sampel yang digunakan dalampenelitian ini diambil berdasarkan kriteria-kriteria yang ditentukan (purposivesampling). Data yang telah terkumpul dianalisis dengan menggunakan regresi linierberganda. Hasil penelitian ini menunjukkan bahwa komisaris independen berpengaruhpositif terhadap integritas laporan keuangan. Sedangkan kepemilikan institusional,komite audit dan auditor eksternal tidak berpengaruh terhadap integritas laporankeuangan.Kata Kunci: kepemilikan institutional, komisaris independen, komite audit, auditoreksternal, integritas laporan keuangan.

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)
Proceeding Fakultas Ekonomi 2012
Publisher : Proceeding Fakultas Ekonomi

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Products of accounting in the form of financial statement–annual report is the exposure of the report containing the accountability of the management of operational activities to the shareholders, but now need to extend this paradigm to be accountable to all stakeholders. This study is an empirical study conducted in manufacturing companies listed in IDX are intended to identify and examine the effect of management ownership, leverage, size, and profitability on social disclosure (Sustainable Reporting) in their annual reports during the period 2007-2010. The results of this study indicate that management ownership and leverage has no effect on the disclosure of social reporting in annual reports, whereas firm size and profitability have an influence on social disclosure in annual reports. Keywords: Social Disclosure, Sustainable Reporting, Management Ownership, Leverage, Firm Size, Profitability

ANALISIS PENGARUH LOCUS OF CONTROL DAN SELF EFFICACY TERHADAP KINERJA DENGAN ETIKA KERJA ISLAM SEBAGAI VARIABEL MODERATING (Study Empiris pada Perawat di Rumah Sakit Islam Sultan Agung Semarang)
Proceeding Fakultas Ekonomi 2015: 2015
Publisher : Proceeding Fakultas Ekonomi

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This research aims to analyze the influence of Islamic work ethichs toward the relationship of Locus of Control and Self Efiicacy toward nurses performance. The writer uses purposive sampling method to take the sample from Sultan Agung Islamic Hospital Semarang. The data tested in this research covers validity test with product moment, reliability test with alpha cronbach, multiple linear regression analysis, t-test for testing and proving the research hypothesis.Result from regression analysis t-test shows that (1) Locus of Control has influence toward performance, as strong as Locus of Control influence inside the nurse the nurse self,, her performance increases (2) Self Efficacy has influence toward performance, as strong as self efficacy influence inside the nurse self, her performance increase, (3) Locus of Control variable is as moderating variable, enhancement of Locus of Control suppearted by Islamic, (4) Self Efficacy variabel is not moderating variabel reduction of self Efficacy supported by Islamic work ethics will reduce the nurse performance.Keywords : Locus of Control, Self Efficacy, Islamic Work Ethics , Performance

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Journal Mail Official
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Kota semarang,

Jawa tengah

INDONESIA