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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 8 Documents
 1 
Search results for , issue "Vol. 9 No. 2 (2005): Kinerja" : 8 Documents clear
KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMONITOR MANAJEMEN LABA MELALUI PEMILIHAN AUDITOR BERKUALITAS Endang Raino Wirjono
KINERJA Vol. 9 No. 2 (2005): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v9i2.907

Abstract

The objective of this study is to investigate the impact of institutional investors and auditquality (measured by industry market share) on earnings management (measured by discretionary accruals). Empirical researches provide evidence that firms execute income increasing or decreasing discretionary accruals in financial statement. To test alternative hypothesis, the study uses manufacturing companies listed in the Jakarta Stock Exchange during 2000-2002. There are 88 samples, which are collected from manufacturing companies. Results of this study indicated that institutional investors have significant impact on earnings management. However, this study can not support that auditor quality have interaction effect on the relationship between institutional investors and earnings managementKeywords: institutional investors, earnings management, audit quality
PENGARUH PARTISIPASI ANGGARAN, PERSEPSI KEADILAN DISTRIBUTIF, KEADILAN PROSEDURAL, DAN GOAL COMMITMENT TERHADAP KINERJA DINAS I. G. K. Ulupui
KINERJA Vol. 9 No. 2 (2005): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v9i2.908

Abstract

This research examined the effects of budget participation on performance of offices on duty in Badung Regency. The offices turned out to be executive elements of local government directly involved in budget preparation and served as a working unit providing public services. Furthermore, the research looked for the effects of the distributive and procedural justice perception, and goal commitment on the performance. Samples taken in the research involved offices in Badung Regency. Unit analysis were the heads of the offices, since they were mostly involved in budget processing in the offices. Data were collected through questionnaires and interviews. Out of 87 questionnaires sent, only 79 could be processed in a regression method. The results showed that budget participation had a significant effect on performance. This research also proved that justice perception, especially procedural justice, showed a positive and significant effect, while distributive justice perception showed an in-significant effect. It indicates that the higher justice perception, the higher performance of offices. On the other hand, the relationship between goal commitment and budget participation was negative and significant. It is not in line with the research of Wentzel (2002), and Locke & Latham (1990), which said that individual’s performance would be better when it had a commitment to reach special goals.Keywords: budget participation, distributive justice, procedural justice, budget performance.
PENGARUH RASA MANFAAT DAN KEMUDAHAN TERHADAP MINAT BERPERILAKU (BEHAVIORAL INTENTION) PARA MAHASISWA DAN MAHASISWI DALAM PENGGUNAAN INTERNET I Putu Sugiartha Sanjaya
KINERJA Vol. 9 No. 2 (2005): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v9i2.909

Abstract

Davis’ Technology Acceptance Model (TAM), perceived usefulness, and perceived ease of use instruments are widely accepted in information technology research community as tools for evaluating information system application and predicting usage. This study attempts to investigate whether perceived usefulness and perceived ease of use influence behavioral intention in using Internet. Perceived usefulness is the degree to which a person believes that using a particular system would enhance his or her job performance. Perceived ease of use is the degree to which a person believes that using a particular system would be free of effort. Data were collected from 149 students of Department of Informatics Technology, Faculty of Industrial Technology, University of Atma Jaya Yogyakarta. The result is that perceived usefulness has a positive and significant influences on behavioral intention, while the influence of perceived ease of use on behavioral intention is not statistically significant.Keywords: perceived usefulness, perceived ease of use, technology acceptance modelbehavioral intention
PRAKTIK-PRAKTIK MANAJEMEN SDM STRATEGIK: PENGUJIAN EMPIRIS UNIVERSALISTIK DAN KONTINJENSI DALAM MENJELASKAN KINERJA ORGANISASIONAL Heru Kurnianto Tjahjono
KINERJA Vol. 9 No. 2 (2005): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v9i2.910

Abstract

There are several perspectives to explain the relationship between strategic humanresources management practices and organizational performance. This article discusses the controversy within each perspective, which is universalistic and contingency perspectives. This article tries to replicate some of Delerey and Doty’s research on modes of theorizing in strategic human resource management. Strategic human resource management practices are identified into seven practices and are used to develop argumentation from that individual perspective. Organizational performance is measured by financial performance. The results show that argumentations from those two perspectives can explain the variation levels within financial performance.Keywords: strategic HRM, universalistic, contingency, organizational performance
AMPAK RESTRUKTURISASI TERHADAP KEPUASAN KERJA, KOMITMEN ORGANISASI DAN INTENSI KELUAR SURVIVOR. Nur Wening
KINERJA Vol. 9 No. 2 (2005): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v9i2.911

Abstract

Restructuring is suspected to be influencing perception of job insecurity. The jobinsecurity will have a negative impact on job satisfaction, organization commitment, and even turnover intention. When insecurity is conceived within someone’s perception, it will lower his or her job satisfaction and also commitment on the company. This research was conducted upon service (bank) and manufacturing companies which had run restructuring in the last four years. It involved 216 respondents with 78.2% of response rate. Simple regression and hierarchical regression analysis were used to analyze the data.An interesting finding of this research is that restructuring conducted in bank andmanufacturing companies has been found out to be having no influence on turnover intention. On the other hand, job insecurity perception does not influence job satisfaction, commitment, and turnover intention. In addition, this research came to a conclusion that organization commitment is an mediating variable between job satisfaction and turnover intentionKeywords: restructuring, job insecurity, job satisfaction, organization commitment, turnover intention, survivor.
ANALISIS PERBANDINGAN FAKTOR-FAKTOR PENENTU PERCEIVED RISK PADA KONSUMEN ROKOK RINGAN DAN REGULAR (Studi Kasus pada Mahasiswa Universitas Atmajaya Yogyakarta) Indra Setiawan; P. Didit Krisnadewara
KINERJA Vol. 9 No. 2 (2005): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v9i2.912

Abstract

This research was aimed at confirming a model of perceived risk developed by Oglethorpe (1994) on cigarette product. The prime determinant variables in the model were severity of outcome and probability of outcome, with five additional variables including availability, catastrophic potential, reversibility, controllability, and dreadedness. Furthermore, perceived risk model of two groups of cigarette product consumers, light cigarette smokers and regular cigarette smokers, were put into comparison. Structural Equation Modelling was applied and assisted by AMOS 3.6 software. The results indicated that prime variable is still a determinant for perceivedrisk. Examination of proposed additional variables indicated that only availability, reversibility, and dreadedness influenced outcome of probability, while severity of outcome was only influenced by catastrophic potential. This developed model of perceived risk has high level of compatibility with the data sample. In addition, the whole variables also formed latent variable by using examination of validity (convergent and discriminant validity) and reliability (construct reliability and extracted variance). The result of this research is also in line with the previous researchs result that light cigarette smokers have lower perceived risk than regular cigarette smokers do.Keywords: structural equation modelling, perceived risk, regular cigarette smokers, light cigarrette smokers.
HUBUNGAN PERTUKARAN PEMIMPIN-ANGGOTA DENGAN KEPUASAN KERJA DAN KOMITMEN ORGANISASIONAL YANG DIMEDIASI OLEH KEADILAN ORGANISASIONAL Vibriwati Vibriwati
KINERJA Vol. 9 No. 2 (2005): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v9i2.913

Abstract

This research was developed and conducted to test a model for examining the influence ofleader-member exchange (LMX) on job satisfaction, organizational commitment and organizational justice that was used as mediating variables. The subjects of the research was one hundred and seventy nine employees in four oil companies. The application of structural equation modelling on the predicted model showed that leader-member exchange (LMX) affected job satisfaction and organizational commitment through its effects on organizational justice.Keywords: LMX, organizational justice, job satisfaction, organizational commitment.
Bedah Buku : Heroic Leadership: Praktik Terbaik “Perusahaan” Berumur Nurcahyaningtyas S Sumaryadi
KINERJA Vol. 9 No. 2 (2005): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v9i2.914

Abstract

BEDAH BUKUJudul Buku :Heroic Leadership:Praktik Terbaik “Perusahaan” Berumur450 Tahun yang Mengubah DuniaPenulis : Chris LowneyAlih Bahasa : Alfons TaryadiPenerbit : PT Gramedia Pustaka UtamaWaktu Penerbitan : 2005Tebal : viii + 377 halaman: 12 BabKEPEMIMPINAN YANG HEROIKNurcahyaningtyasUniversitas Atma Jaya Yogyakarta

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