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Kinerja
Published by Universitas Atma Jaya Yogyakarta
ISSN : 08536627     EISSN : 25491709     DOI : https://doi.org/10.24002/kinerja.v28i1.8338
Core Subject : Economy,
Economics, Econometrics & Finance
KINERJA (ISSN Online: 2549-1709; ISSN Printed: 0853-6627) is an international journal published twice a year in March and September, hosted and managed by the Faculty of Business and Economics, Universitas Atma Jaya Yogyakarta. It was first published in June 1996. KINERJA provides a forum for lecturers, academicians, researchers, practitioners, and students to deliver and share knowledge in the form of empirical and theoretical research articles and case studies. KINERJA journal invites professionals in the world of education, research, and entrepreneurship to disseminate ideas, concepts, new theories, or science development in the fields of Business, Management, Economics, Accounting, Finance, Tourism Management, Entrepreneurship, or the JEL coverage field through this scientific journal. KINERJA Journal accredited Rank 3 from RISTEKDIKTI, Decree Number 36/E/KPT/2019 valid from Volume 23 No. 2 (2019) to Volume 28 No. 1 (2024).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 14 Documents
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Search results for , issue "Vol 16, No 2 (2012): Kinerja" : 14 Documents clear
MENTAL ACCOUNTING DAN VARIABEL DEMOGRAFI : SEBUAH FENOMENA PADA PENGGUNAAN KARTU KREDIT Mahastanti, Linda Ariany
Kinerja: Jurnal Bisnis dan Ekonomi Vol 16, No 2 (2012): Kinerja Jurnal Bisnis dan Ekonomi
Publisher : Kinerja: Jurnal Bisnis dan Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (100.37 KB)

Abstract

The aim of this research is to analysis relationships of demographic factor towards mental accounting inusing credit card. Demographic factors which use in this research is sex, age, and income. Researcher takesthe sample from the employees of Bumi Arta bank, Tbk. Surakarta which have and use credit card. To analysisthe primary data, the writer use chi-square test as a tool. The result of this research shows that sex and incomehave relationships on mental accounting in using credit card.Keywords : Demographic factors, mental accounting, credit
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG DAN NILAI PERUSAHAAN: STUDI EMPIRIK PADA PERUSAHAAN SEKTOR NONJASA DI BURSA EFEK INDONESIA PERIODE 2007-2010 Nurhayati, Mafizatun
Kinerja: Jurnal Bisnis dan Ekonomi Vol 16, No 2 (2012): Kinerja Jurnal Bisnis dan Ekonomi
Publisher : Kinerja: Jurnal Bisnis dan Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (85.768 KB)

Abstract

This study was conducted to examine the infl uence of factors of company size, business risk, liquidity(current ratio), and profi tability (return on assets / ROA) to the policy of debt (debt to asset / DTA) andenterprise value (price book value / PBV ) through empirical studies on non-service fi rms that go public onthe Stock Exchange Indonesia Year 2007-2010.The population in this study were 425 companies listed onthe Indonesia Stock Exchange in the period 2007-2010. Sampling technique used was purposive sampling,with the following criteria: (1) a company that is always present its fi nancial statements for 2007-2010, and(2) a company that is continuously distributed dividends every period 2007-2010. Data obtained from thepublication in the website Stock Exchange, namely www.idx.co.id. Thence obtained the sample of 108companies. Analytical technique used is the path analysis.The results showed that the size of the companyhave a positive and signifi cant impact on debt policy. Business risk has a negative but not signifi cant infl uenceon debt policy. Company’s liquidity (Current Ratio) has a negative and signifi cant impact on debt policy.Corporate profi tability has a negative and signifi cant impact on debt policy. Firm size has a signifi cant positiveeffect on fi rm value. Business risk has no signifi cant negative effect on fi rm value. Company’s liquidity (Currentratio) does not have a signifi cant infl uence on the value of the company. Corporate profi tability has a positiveand signifi cant impact on fi rm value. Debt policy does not signifi cantly infl uence the value of the company.Keywords: Current ratio, fi rm size, return on assets, Debt to Asset, Price Book Value.
PENGARUH BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA Sumomba, Christina Ranty; Hutomo, YB. Sigit
Kinerja: Jurnal Bisnis dan Ekonomi Vol 16, No 2 (2012): Kinerja Jurnal Bisnis dan Ekonomi
Publisher : Kinerja: Jurnal Bisnis dan Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (70.954 KB)

Abstract

The aim of the study is to provide evidence on how tax rate reform used corporate to affect earningmanagement. The motivation for using deferred tax expense to detect earnings management as there istypically more discretion under generally accepted accounting principles than under tax rules. One mightexpect fi rms to include the reporting of income when there is a pre-announced increasing in the corporate taxrate. It is assumed that managers exploit such discretion to manage income backwards primarily in ways thatdo not affect taxable income. Thus, we expect that decisions to manage earnings backwards will generatebook-tax differences that increase deferred tax expense. Previous studies indicate that deferred tax positionaffects positively on earning management. On the other hand, tax planning and earnings quality jointly affectthe information content of book and taxable income.Sample of 96 manufactured public companies during year 2008-2009 was selected and their fi nancialstatement becomes main data source. Multiple regression model was adopted to analysis the effects of thevariables and the impact of corporate behavior on earning management.The results show that deferred tax expense 2008 signifi cantly positive affects on earning management, butit is not proved in deferred tax expense 2009. This result supports the view that fi rms attempt to shift incomein the period of low rate when there are pre-announced increase changes corporate tax rates. On the otherhand, tax planning is also used to respond increased tax rate to manage earning. Thus, the results support thehypotheses developed.Keywords: Earning management, deferred tax expense, tax planning, tax rate changes, single tax rate.
STRUKTUR PASAR DAN KINERJA INDUSTRI TEKSTIL DAN PRODUK TEKSTIL (TPT) INDONESIA TAHUN 2007-2010 Florentina, Florentina; Susilo, Y.Sri
Kinerja: Jurnal Bisnis dan Ekonomi Vol 16, No 2 (2012): Kinerja Jurnal Bisnis dan Ekonomi
Publisher : Kinerja: Jurnal Bisnis dan Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (86.653 KB)

Abstract

This research aims to identify and analyze the market structure and the performance of Indonesian textileindustry in 2007-2010. Model and tools that used in this research are CR4 to analyze market structure,economic value added (EVA) to analyze performance and pooled data regression to analyze whether themarket structure affect the performance. Secondary data is used, in the form of time series and cross sectiondata contained in the annual report of 16 textile companies listed on Indonesia Capital Market, with observationperiod 2007-2010.The results of this research indicate that Indonesian textile industry market structure is tight oligopoly.Overall, Indonesian textile industry in 2007-2010 was able to produce economic value added. This conditionindicates that the performance of Indonesian textile industry is good enough. This research uses fi xed effectmodel in the pooled data regression analysis. The result of this analysis indicates that the market share(MS) variable as proxy of market structure is signifi cantly have negative effect to the EVA variable as proxy ofperformance. This effect is caused by a large market share that led to ineffi ciency in the companies and the oldindustrial machinery results on the decreasing productivity.Keywords: Market structure, performance, textile industry, economic value added, market share.
PERAN PRODUKTIVITAS KAPITAL DAN TENAGA KERJA SERTA PERUBAHAN TEKNOLOGI DALAM PERTUMBUHAN INDUSTRI MANUFAKTUR DI JAWA TIMUR Istifadah, Nurul
Kinerja: Jurnal Bisnis dan Ekonomi Vol 16, No 2 (2012): Kinerja Jurnal Bisnis dan Ekonomi
Publisher : Kinerja: Jurnal Bisnis dan Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.966 KB)

Abstract

This paper aims to calculate and analyze the contribution of productivity of production factors capital andlabor and technology in manufacturing output growth in East Java. The role of technology in the productionprocess referred to as Total Productivity Factor (TPF). Analysis techniques used in this paper is the Residumethod, namely the difference between the growths in total output minus total productivity of factors ofproduction.The results showed that the majority of East Java’s manufacturing industry is labor-intensive industrieswith the technology that is not capital intensive. Thus, the strategy and policy development is the mobilizationof manpower and develop appropriate technology which does not absorb much capital. However, this labormobilization policy needs to consider enactment of the law of diminishing returns that can lower the marginalproductivity of manufacturing output in East Java.Keywords: Manufacturing industry, the residual method, the productivity of factors of production, total factorproductivity
PERANAN KREDIT DALAM MENDORONG KINERJA USAHA KECIL Nuswantara, Bayu
Kinerja: Jurnal Bisnis dan Ekonomi Vol 16, No 2 (2012): Kinerja Jurnal Bisnis dan Ekonomi
Publisher : Kinerja: Jurnal Bisnis dan Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (132.953 KB)

Abstract

The objectives of the research were, (1) to analyze the infl uence of credits on small enterprisesperformance, and (2) to formulate the policies for development of credits that can promote the performance ofsmall enterprises. This research used an econometric analysis in the form of simultaneous equation towardsmodels of small enterprises economic consists of eight behavioral equations and three identity relationships.Estimation for structural equation parameters used the method of Two Stage Least Squares (2SLS).The research conclusions are as follows: (1) the credits have an infl uence on the enterprise revenue,which is the main performance indicator of small enterprises, (2) the credits taken by these small enterpriseswill increases with the reduced interest rates, which in turn will increase the enterprise capital, the use of rawmaterials, fuel and labor, and fi nally increase the enterprise revenue, and (3) the policy-making on increasingof credits will provide the greatest impact of the increase in a row on: capital, raw material usage, enterpriseincome, and enterprise revenue. While the combination of policy-making on increasing of credits, increasingof price, and expansion of marketing areas to reach East Java, West Java, Jakarta and surrounding areastogether, will provide the greatest increase in a row on: capital, enterprise income, enterprise revenue, and useof raw materials.Keywords: Credits, small enterprise, enterprise performance, econometric model.
PENERAPAN NILAI INTEGRITAS DAN PERSPEKTIF GENDER DALAM PERILAKU BERETIKA Mayasari, Iin; Wiadi, Iyus; Maharani, Anita; Pramono, Rini S.
Kinerja: Jurnal Bisnis dan Ekonomi Vol 16, No 2 (2012): Kinerja Jurnal Bisnis dan Ekonomi
Publisher : Kinerja: Jurnal Bisnis dan Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (96.247 KB)

Abstract

This study aimed to determine the effect of the value of integrity and gender in ethical behavior. This studyuses a framework of ethical theory to explain the personal aspect in infl uencing ethical behavior. Respectivevalues of integrity, gender, and ethical conduct have measurements. Research method used survey by sendingquestionnaires to the active workers in college and banking. This survey was preceded by the implementationof focus group discussion to learn about the value of integrity and understanding of the application of applying agender perspective. The main data obtained by distributing questionnaires to the respondents who worked as alecturer at universities and employees working in banking. The main data obtained by distributing questionnairesto the respondents who worked as a lecturer at universities and employees working in banking. Total of 300questionnaires were distributed. Number of questionnaires were used for further analysis was 278. The resultsshowed that the value of integrity affect ethical behavior for both lecturers and banking employees, but onlygender infl uence on the ethical behavior of employees in banking.Keywords: value of integrity, gender perspective, ethical behavior
PENERAPAN NILAI INTEGRITAS DAN PERSPEKTIF GENDER DALAM PERILAKU BERETIKA Mayasari, Iin; Wiadi, Iyus; Maharani, Anita; Pramono, Rini S.
KINERJA Vol 16, No 2 (2012): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v16i2.364

Abstract

This study aimed to determine the effect of the value of integrity and gender in ethical behavior. This studyuses a framework of ethical theory to explain the personal aspect in infl uencing ethical behavior. Respectivevalues of integrity, gender, and ethical conduct have measurements. Research method used survey by sendingquestionnaires to the active workers in college and banking. This survey was preceded by the implementationof focus group discussion to learn about the value of integrity and understanding of the application of applying agender perspective. The main data obtained by distributing questionnaires to the respondents who worked as alecturer at universities and employees working in banking. The main data obtained by distributing questionnairesto the respondents who worked as a lecturer at universities and employees working in banking. Total of 300questionnaires were distributed. Number of questionnaires were used for further analysis was 278. The resultsshowed that the value of integrity affect ethical behavior for both lecturers and banking employees, but onlygender infl uence on the ethical behavior of employees in banking.Keywords: value of integrity, gender perspective, ethical behavior
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG DAN NILAI PERUSAHAAN: STUDI EMPIRIK PADA PERUSAHAAN SEKTOR NONJASA DI BURSA EFEK INDONESIA PERIODE 2007-2010 Nurhayati, Mafizatun
KINERJA Vol 16, No 2 (2012): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v16i2.365

Abstract

This study was conducted to examine the infl uence of factors of company size, business risk, liquidity(current ratio), and profi tability (return on assets / ROA) to the policy of debt (debt to asset / DTA) andenterprise value (price book value / PBV ) through empirical studies on non-service fi rms that go public onthe Stock Exchange Indonesia Year 2007-2010.The population in this study were 425 companies listed onthe Indonesia Stock Exchange in the period 2007-2010. Sampling technique used was purposive sampling,with the following criteria: (1) a company that is always present its fi nancial statements for 2007-2010, and(2) a company that is continuously distributed dividends every period 2007-2010. Data obtained from thepublication in the website Stock Exchange, namely www.idx.co.id. Thence obtained the sample of 108companies. Analytical technique used is the path analysis.The results showed that the size of the companyhave a positive and signifi cant impact on debt policy. Business risk has a negative but not signifi cant infl uenceon debt policy. Company’s liquidity (Current Ratio) has a negative and signifi cant impact on debt policy.Corporate profi tability has a negative and signifi cant impact on debt policy. Firm size has a signifi cant positiveeffect on fi rm value. Business risk has no signifi cant negative effect on fi rm value. Company’s liquidity (Currentratio) does not have a signifi cant infl uence on the value of the company. Corporate profi tability has a positiveand signifi cant impact on fi rm value. Debt policy does not signifi cantly infl uence the value of the company.Keywords: Current ratio, fi rm size, return on assets, Debt to Asset, Price Book Value.
MENTAL ACCOUNTING DAN VARIABEL DEMOGRAFI : SEBUAH FENOMENA PADA PENGGUNAAN KARTU KREDIT Mahastanti, Linda Ariany
KINERJA Vol 16, No 2 (2012): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v16i2.360

Abstract

The aim of this research is to analysis relationships of demographic factor towards mental accounting inusing credit card. Demographic factors which use in this research is sex, age, and income. Researcher takesthe sample from the employees of Bumi Arta bank, Tbk. Surakarta which have and use credit card. To analysisthe primary data, the writer use chi-square test as a tool. The result of this research shows that sex and incomehave relationships on mental accounting in using credit card.Keywords : Demographic factors, mental accounting, credit

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