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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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The Effect of Ethical Ideology on Earnings Management Practices Widodo, Herman Yosef Sri
KINERJA Vol 24, No 1 (2020): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v24i1.3228

Abstract

Earnings management is taking advantage of the flexibility in the choice of accounting treatment to signal the manager’s private information on future cash flows (Sankar and Subramanyam, 2001). Earnings management can be defined as the practice of using tricks to misrepresent or reduce transparency of the financial reports (Miller and Bahnson, 2002). Ethical ideology consists of the degree of relativism (use of universal moral rules) and idealism (belief that good can come of all situations) exhibited by individuals when they make an ethical decision (Forsyt, 1981). The aim of this research is to examine the influence of ethical ideology on earnings management practices. This study tested hypotheses that Ethical Ideology can influence negatively to the intention of earnings management. For this purpose, the data are collected from 121 students who have already passed Auditing and Business Ethics courses in Accounting Study Program, The Faculty of Business and Economics, Universitas Atma Jaya Yogyakarta. The data was analysed by using SPSS16 version. The result of this research shows that ethical ideology has negative effect on the intention of earnings managementKeywords: earnings management, ethical ideology
Back and Forth of Open Innovation: Outstanding Issues and Future Research Works Budi, Andy Susilo Lukito
KINERJA Vol 24, No 1 (2020): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.392 KB) | DOI: 10.24002/kinerja.v24i1.3226

Abstract

This paper reviews the concept of open innovation compared to closed innovation. It starts with contrasting two papers about open innovation and discusses point of view from both papers and reveals outstanding issues from them. This paper continues with presenting issues about open innovation from various angles, such as classical organizational mechanism and theory, funding and commercialization, collaboration and intermediary agent role, as well as security and good governance conduct practice. Throughout the discussion process, it appeared some issues have been confirmed while some issues are still in large debate. This paper summarizes the unresolved issues into several potential research theme to be investigated further.Keywords: closed innovation, future research work, innovation topics, open innovation, open issues
Effectiveness of Foreign Philanthropy Campaign and Relation with Inner Interactions in Transnational Co-Operative Organization Lo, Wei; Huang, Sophia; Hu, Jersan
KINERJA Vol 24, No 1 (2020): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v24i1.3229

Abstract

It is of necessity for developed economic societiesto provide philanthropic services to the societies of neighboring countries. Developed societies have resource and capacity advantages in terms of knowledge technology and organizational strength; thus, it is imperative that they provide adequate supports to the comparatively more vulnerable societies. However, due to insufficient in-depth understanding to the local socio-economic structure, work mentality and value, technology capacities, and resource condition of the local societies (or social groups), the philanthropic target and local social value often come into cognitive conflicts in the process of collaboration which ultimately affect the bilateral resource integration and effectiveness of application. The study, based on the researchers’ venture in the household water purification project in rural Vietnam villages, employed action research method to confirm the cognitive gap on philanthropy, the expectation deviation on work mission, and the action deviation effect of the organizational cultures on transforming philanthropic service into philanthropic entrepreneurship encountered in the process of executing the philanthropic projects by transnational cooperative teams in the two-year overseas services.Keywords: social enterprise, social entrepreneurship, social resource, transnational philanthropic campaign
Innovation as Guided Coevolution: The Trend Micro Case (1998 – 2005) Kuo, Anthony; Lo, Tsih-tse; Sutthiphisal, Dhanoos; Chiu, Ivy
KINERJA Vol 24, No 1 (2020): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.488 KB) | DOI: 10.24002/kinerja.v24i1.3227

Abstract

Innovation is considered crucial for firms to compete effectively. The extant research on innovation has provided significant insights, but, however, the majority examined innovation in the context of technology. Only a few exceptions have explored how social and behavioral factors influence firms in the innovation processes. Based on the coevolution perspective, this study examines innovation process of a software firm participating in the ever-changing information security software industry. We focused on how the firm guided its offerings to coevolve with new technologies and relevant changes among different groups of human actors. Our data reveals that the firm developed different offerings in different periods to cope with the changing driving forces—technologies, users, and hackers—in each period. Effectively identifying the driving forces and guided its offerings to coevolve with them, the firm successfully sustained its competitive advantage in the period characterized with turbulence in the environment.Keywords: innovation, coevolution, software, high-tech
The Comparative Analysis of Altman Z-Score, Springate, Zmijewski, And Internal Growth Rate Model in Predicting the Financial Distress (Empirical Study on Mining Companies Listed on Indonesia Stock Exchange 2014-2017) Mulyati, Sri; Ilyasa, Syahrul
KINERJA Vol 24, No 1 (2020): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.247 KB) | DOI: 10.24002/kinerja.v24i1.3231

Abstract

This study aims to: (1) determine whether there are differences in scores between the Altman model, Springate, Zmijewski and Internal Growth Rate in predicting financial distress, (2) find out the most accurate prediction model in predicting financial distress of mining companies in Indonesia. The data used in this study is the company's financial statements published on Indonesia Stock Exchange. The population in this study is the mining companies listed on the Indonesia Stock Exchange during 2014-2017 which are 41 issuers. The sampling technique used purposive sampling so that 36 issuers were obtained as the research samples. This study compares the scores of four financial distress prediction models using statistical techniques and the accuracy of the prediction model by considering the level of accuracy and type I error. The conclusions from this study indicate the differences between the four prediction models. The Springate model is the best with an accuracy rate of 88.89% and an 8% type I error, the second is the Zmijewski model with an accuracy rate of 88.89% and a type I error rate of 42.86%, the third is the Altman model with 75% accuracy and error type I 46.67%, and the last is an internal growth rate model with an accuracy rate of 66.69% and type I error rate of 11.11%.Keywords: financial distress, financial statements, mining, prediction models
Islamic Banks’ Risks and Profitability A Case Study on Islamic Banks in Indonesia Sutrisno, Sutrisno
KINERJA Vol 24, No 1 (2020): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (123.233 KB) | DOI: 10.24002/kinerja.v24i1.2701

Abstract

The development of Islamic banks shows excellent growth in terms of assets, third party funds, and financing. However, the growth of Islamic banks, which is approximately 5%, is relatively small nationally. For this reason, researches on Islamic banks always attracts attention. The purpose of this study is to analyze the factors that influence the profitability of Islamic banks. The profitability of Islamic banks is measured using return on assets (ROA), while the factors suspected of affecting profitability are capital risks are measured using the capital adequacy ratio (CAR), financing risk is measured using non-performing financing (NPF), operating risk is measured using operational costs to operational income ratio (OCOI), and company’s size (SZ). The population of this study is 13 Islamic banks with a sample of 7 banks implementing a purposive sampling method. The observation period is 8 years (2011-2018), with quarterly data. The analysis tool to test the hypotheses is multiple regression. The results showed that capital risk (CAR) had a significant but negative effect on profitability, operating risk (OCOI) had a significant but negative effect. While financing risk (NPF) and company’s size (SZ) had no significant effect on profitability.Keyword: capital risks, financing risks, operational risks, profitability
The Effects of Hosting Events on Destination Branding: Dubai Expo 2020 Sharma, Sarthak; Stranjančević, Ana; Kleber, Daniel Marco-Stefan
KINERJA Vol 23, No 2 (2019): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (391.45 KB) | DOI: 10.24002/kinerja.v23i2.2390

Abstract

Background - This paper evaluates the effects of events on the destination brand of Dubai as it prepares to host the Expo 2020. Destination branding assists in understanding the city’s strong “assets” and their impact on the upcoming Expo.Purpose – The purpose of the study is to understand how large events impact development of a city’s brand. Based on the results, conclusions can be made on whether the efforts for the Expo will have a lasting impact on Dubai’s destination brand.Methodology – The methodology acquires information about the effects of hosting events on Dubai’s destination brand through the analysis of the Expo 2020. Primary research, primarily in-depth interviews, bring perspective from industry professionals about destination branding, event management, and their economic implications. The Tourism Area Life Cycle (TALC) and other comparative models are utilized to understand correlations and applications to the Expo 2020.Findings – The paper considers the preliminary efforts of Dubai indicating the increased opportunities in the city and excitement in the global community. The results highlight that the successful initiation of Expo 2020 would display Dubai’s capability of hosting events, differentiating it from other cities, and presenting a positive outlook for the economy. Areas that will experience growth include Dubai as a major event venue, a major tourist destination, and an economic hub in the region.Research limitations – This study has been conducted before the official commencement of the Expo 2020 and therefore it gives a “before the event” perspective only. It could be improved by assessing the visitor interest and attitudes after the event and making cause and effect models to develop comprehensive conclusions about the impact.Originality/value – There are limited studies on this topic as World Expos are major events occurring in select cities with economic and infrastructural capabilities. The current research on the impact of events mainly focuses on sports or festivals. Expo 2020 has great importance to Dubai due to its economic and destination brand implications, confirming the uniqueness of the research. Based on the results, future studies can assess large-scale events around the world, present accurate information on the impacts of expos, and enrich destination branding studies.Keywords: Dubai, Destination Branding, Events, Expo 2020, World Expo
Analysis of Factors Which Affect Budgetary Slack (Survey of SOE in Bandung) Kenisah, Melania Lintang; Carolina, Yenni; Rapina, Rapina
KINERJA Vol 24, No 1 (2020): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.901 KB) | DOI: 10.24002/kinerja.v24i1.2415

Abstract

This study aims to analyze the factors that affect budgetary slack which include employee motivation and asymmetric information with participative budgeting as the antecedent variables. The research method was conducted through a survey method by distributing questionnaires to 229 heads of responsibility center on SOEs in Bandung. In addition, interviews and group discussions were conducted to improve data collection. The data obtained were analyzed using the structural equation model - LISREL. The results showed that asymmetric information has a positive effect on budgetary slack and employee motivation has a negative effect on budgetary slack. Meanwhile, participative budgeting has a positive effect on asymmetric information and employee motivation.Keywords: Participative Budgeting, Asymmetric Information, Employee Motivation, Budgetary Slack
Determination of Sustainable Financial Index: BUKU 4 Period 2016 – 2019 Kusumahadi, Teresia Angelia; Pratikto, Adji; Ruli, Ansgarius Davin
KINERJA Vol 25, No 1 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i1.4358

Abstract

Sustainable finance is one of the instruments that can be used to achieve sustainable development goals. Practices of sustainable finance are regulated in the Financial Services Authority Regulation No. 51 / POJK.03 / 2017 (“POJK 51”), where one of the requirements in its implementation is to publish a Sustainability Report annually. However, before being obliged to release a Sustainability Report, banks, particularly BUKU 4, had published the report. Seeing that the Sustainability Report has been prepared before reporting requirements, these banks are running a sustainable business. To measure the level of sustainability of a bank, we build a Sustainable Financial Index. The Sustainable Financial Index is compiled based on 42 indicators built on sustainable finance’s eight principles. Using Bank Mandiri, BCA, BNI, BRI, and Bank CIMB as the observed bank, the results show that the Sustainable Financial Index for each bank has increased from year to year. The increment indicates that the practice of sustainable finance is running well in BUKU 4. Besides, each bank has different characteristics; thus, the principles that stand out in implementing sustainable finance differ from one bank to another. However, the index has several limitations, so that further index development is required.Keywords: BUKU 4, Sustainable Financial Index, POJK 51, Sustainability Report
An Analysis Bankruptcy Prediction on Stock Price Through Earnings Per Share at PT. Bank Mandiri (Persero) Tbk. Mauludin, Fahmi; Norisanti, Nor; Sunarya, Erry
KINERJA Vol 24, No 2 (2020): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v24i2.3138

Abstract

This study aims to measure the effect of bankruptcy predictions on the stock price and earning per share as an intervening variable. The object used is PT. Bank Mandiri (Persero) Tbk. and data used is secondary data containing the company's monthly financial statements from 2016-2019 and stock data from Indonesia Stock Exchange. This study uses path analysis with SPSS program. The results of the study show that bankruptcy predictions have a direct and significant effect on stock prices, and bankruptcy predictions have an indirect and significant effect on stock prices through earnings per share.

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