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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 630 Documents
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PENGARUH BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA Sumomba, Christina Ranty; Hutomo, YB. Sigit
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.v16i2.361

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.
Cover Kinerja Kinerja, Cover
KINERJA Vol 20, No 1 (2016): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v20i1.691

Abstract

Cover
SUPPLIER RELATIONSHIP MANAGEMENT DALAM PENDEKATAN CONTIGENCY DAN BEST PRACTICE Supriharyanti, Elisabeth
KINERJA Vol 9, No 1 (2005): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v9i1.904

Abstract

The supplier relationship is one important type of cooperation between and among firms. Supplier relationship management (SRM) is a part of the overall supply chain management process. Over the past several years, there has been significant shift in the way organization approach supplier relationship management. Recent year have seen an increased interest and involvement in partnership model. Several authors said that partnersip will deliver superior performance. The “best practice” model of supplier management is based on intepretation of the succesfull Japanese automaker Toyota. But empirical evidence suggested that the arm’s length model is still common inpractice. Some theoretical writing has supported a contingency approach. The paper defines conceptof SRM, theoretical foundation and shifting on SRM. This paper also presents debate from bestpractice and contingency approach.Keywords: Supplier Relationship Management, Shifting on SRM, Contigency Approach, BestPractice Approach
IDENTIFIKASI MEKANISME TRANSMISI KEBIJAKAN MONETER DI INDONESIA TAHUN 2000 - 2011 Herlina, Deswita
KINERJA Vol 17, No 2 (2013): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v17i2.377

Abstract

The aim of this research is to identify the working mechanism of various channels particularly interestrates, credits (bank lending and balance sheet), assets channels, exchange rates, on period 2000:1-2011:4.This research use time series secondary data take from BI, BPS and IFS from many publications. Analysistechnique that used was properties of Granger Causality.The results of Granger causality test showed that the SBI had a one-way relationship with PUAB and DEP,while PUAB has no relationship to KIBK and IRSS variables have one-way relationship with KIBK. Grangercausality test results on the interest rate channels of all the variables have one-way relationship, except KRSSvariable has no relationship with DEP. Granger causality test results on asset price channel is no relationshipbetween IRSS and KRSS against IHSG . The results are in exchange rate channel two-way relationshipbetween PSB with NFA, and NTRMUA have two-way relationship with the CPI and NTRMUA have no causalrelationship with the PDBR.Keywords: Monetary transmission mechanism, interest rates channels, credits channels, exchange rateschannels, Granger Causality
MUATAN INFORMASI (INFORMATION CONTENTS) DARI KEBIJAKAN DIVIDEN Wirjono, Endang Raino
KINERJA Vol 7, No 2 (2003): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v7i2.795

Abstract

This article has objective to describe information content of dividend policy, especially to foretell earnings growth. It has been oberved that an increase in the price of a stock, while a dividend cut generally leads to a stock price decline. However, many market observers point to the very high fraction of earnings retained (or low dividend payout ratio) as a sign that future earnings growth will be well above historical norm. In the real world, many complications exist that could confound the expected inverse relationship between current payouts and future earnings growth.Keywords: dividend policy, earnings growth, payout ratio
RESENSI BUKU: CONVERGENCE MARKETING: STRATEGIES FOR REACHING THE NEW HYBRID CONSUMERS Krisjanti, W. Mahestu Noviandra
KINERJA Vol 7, No 1 (2003): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v7i1.788

Abstract

CONVERGENCE MARKETING: STRATEGIES FOR REACHING THE NEW HYBRID CONSUMERS(MENANGKAP PASAR HIBRID DENGAN PEMASARAN KONVERGENSI)Penulis: Yoram (Jerry) Wind, Vijay Mahajn with Robert E GuntherPenerbit: Prentice HallTahun : 2002Tebal: xxviii + 360 halaman, 12 BabISBN: 0-13-065075
ANALISIS PENGARUH MODEL IKLAN TERHADAP PERILAKU PEMBELIAN REMAJA (Kasus Bintang Akademi Fantasi Indosiar) Noviandra Krisjanti, W Mahestu
KINERJA Vol 10, No 1 (2006): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v10i1.920

Abstract

This research analyzed the influences of Bintang AFI as advertising models on intention tobuy and buying recommendation. There are three independent variables, attractiveness,trustworthiness, and expertise. From the research, it is found that those three independent variables influence buying recommendation significantly. However, only one variable, it is the trustworthiness, that influences intention to buy.Keywords: intention to buy, buying recommendation, advertising model, teenagers
Pengaruh Corporate Governance, Etnis, Dan Latar Belakang Pendidikan Terhadap Environmental Disclosure: Studi Empiris Pada Perusahaan Listing di Bursa Efek Indonesia Suhardjanto , Djoko; Dian Permatasari , Novita
KINERJA Vol 14, No 2 (2010): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v14i2.45

Abstract

The purpose of this study is to examine relationship between corporate governance and its environmental disclosures. Corporate governance are identified as the proportion of independent commissioner, the ethnic of commissioner president, the educational background of commissioner president, the number of commissary board meeting, the proportion of independent audit committee, and the number of audit committee meeting. This study includes industry type and firm size as control variable. Companies’ environmental disclosures are measured by using the Indonesian Environmental Reporting index that developed by Suhardjanto, Tower and Brown (2007). Under proportional random sampling method, 90 Indonesian listed companies’ annual reports are selected. From the sample, there is fourthy nine percent (49%) disclosed environmental information with level of five point four percent (5.4%). This study employed a data testing technique: classical assumption, descriptive statistic, and hypothesis test using logistic regression, multiple regression, t-test, and ANOVA. Analysis of statistical results the proportional of independent commissioner, the ethnic of commissioner president and the firm size are as significant predictors to environmental disclosure.
IMPLEMENTING TOTAL PRODUCTIVE MAINTENANCE (TPM) IN MALAYSIAN MANUFACTURING ORGANISATION: AN OPERATIONAL STRATEGY STUDY Seng, One Yoon; Jantan, Muhamad; Ramayah, T
KINERJA Vol 9, No 1 (2005): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v9i1.899

Abstract

Total Productive Maintenance (TPM) has been recognized as one of the significant operation strategy to regain the production losses due to equipment inefficiency. Many organizations have implemented TPM to improve their equipment efficiency and to obtain the competitive advantage in the global market in terms of cost and quality. In the implementation of TPM in a manufacturing organization, both Human-oriented and Process-oriented Strategy has been identified as critical success factors. This paper, therefore, focuses on the two TPM operational strategies, which is posited, will improve the extent of TPM implementation in manufacturing organizations. This study is an attempt to look at the TPM implementation from the perspective of a developing country such as MalaysiaKeywords: total productive maintenance, strategy, manufacturing, Malaysia
THE EFFECT OF CONSUMER CONFUSION PRONENESS ON WORD OF MOUTH, TRUST, AND CUSTOMER SATISFACTION Rosadi, Malisa; Tjiptono, Fandy
KINERJA Vol 17, No 1 (2013): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v17i1.372

Abstract

High-tech products (such as smartphones, notebooks, and tablets) have been characterized as beingincreasingly similar between brands, having too many slightly different choices, and providing complexinformation. In buying these products, many consumers fi nd it diffi cult to differentiate between brands, evaluateover alternatives, and make a good purchase decision. Such situation is known as consumer confusionphenomenon. Previous studies have revealed that consumer confusion is becoming a problem for bothconsumers and marketers. However, the topic still needs further examination, especially in the context of adeveloping country.The present study aims to examine consumers’ general tendency to become confused and its effect onword of mouth, trust and consumer satisfaction. The product context is smartphones, while the sample consistsof 150 university students who had experiences in using or buying smartphones. Nine research hypotheseswere tested using multiple regression analyses. The results indicate that only two of the three consumerconfusion dimensions (i.e. similarity confusion and overload confusion) have signifi cant negative impacts onword of mouth, trust and consumer satisfaction. The other dimension (i.e. ambiguity confusion) was found tohave insignifi cant impacts on the three dependent variables.Keywords: Consumer confusion, word of mouth, trust, consumer satisfaction, smartphone.

Page 11 of 63 | Total Record : 630

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