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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 Herman Yosef Sri Widodo
KINERJA Vol. 24 No. 1 (2020): 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.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
Effectiveness of Foreign Philanthropy Campaign and Relation with Inner Interactions in Transnational Co-Operative Organization Wei Lo; Sophia Huang; Jersan Hu
KINERJA Vol. 24 No. 1 (2020): 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.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
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) Sri Mulyati; Syahrul Ilyasa
KINERJA Vol. 24 No. 1 (2020): 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.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
Employees’ Perceptions of Work Attire in the Workplace, Does It Matter? Daniel Yudistya Wardhana; Harsono Harsono
KINERJA Vol. 24 No. 2 (2020): 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.v24i2.3429

Abstract

Wearing working dress in the workplace is considered as a representation of the organization culture, work attire becomes an important factor for the employees in a workplace. The types of work attire depend on the policy and the type of the organization even though there is no certain regulation on uniform in the workplace. This study is conducted to identify the impact of employees’ attire (formal and casual) on the employees’ self-perceptions of creativity, productivity, friendliness, trustworthiness and authoritativeness and competence. This study was held in Yogyakarta. The respondents varied from the employer to the employees, with total of 147 respondents. This study found that the characteristics and the appearance of the uniform significantly affect employees’ attitude towards the job while attribute function did not seem toaffect employees’ attitude towards job. 
Supply Chain Performance of SMEs: The Role of Triple-A Strategy Baziedy Aditya Darmawan; Rif'atul Laili Maulida; Mochamad Nasito
KINERJA Vol. 25 No. 1 (2021): 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.v25i1.3588

Abstract

Agility, adaptability, and alignment (henceforth referred as triple-A) are supply chain strategy that supports sustainable competitive advantage. The previous studies found that triple-A is a principle to achieve the superior supply chain performance. However, a study that investigate the triple-A of SME, especially in culinary industry is still limited. This study aims to investigate the effect of triple-A towards SME supply chain performance in culinary industry. Using convenience sampling technique, 98 SMEs were involved in this study. The results of the multiple regression analysis show that the triple-A supply chain strategy has a significant effect on supply chain performance. This finding explain that SME supply chain performance are affected by their ability in managing supply chain strategy that categorized as agility, adaptability, and alignment. This finding give an empirically supports that agility, adaptability, and alignment are antecedent variables of SME supply chain performance.Keywords: Triple-A, agility, adaptability, alignment, supply chain, performance.
The Role of Employee Human Resources Attribution on Developing Psychological Contract and Turnover Intention in Hong Kong Chui Shan Kong
KINERJA Vol. 24 No. 2 (2020): 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.v24i2.3697

Abstract

The purpose of the study is to illustrate how the human resources (HR) practices affecting the employee outcomes, this study used the concept from social and behavior science with HR management, which were attribution theory and psychological contract, to show how employees perceived the information differently. It further suggested how the process affected the performance of the employees, which illustrated through presenting their turnover intention in this model. In order to test the model, a quantitative survey was designed and conducted through snowball sampling. Multiple linear regression analysis model was used in this study to examine the data sets and tested the hypotheses. The result of this study showed how employees perceived the information could dramatically affect their reaction, as well as employee outcome.  Furthermore, this study suggested that relational and transactional psychological contract was not a distinct concept, which subverted the past research regarding the types of psychological contract. This study could be used in operation management as the managers should pay attention of how they designed the HR practices could directly affect the employee outcomes and productivity. Limited research focused on the process operating in employees mind and the antecedents of psychological contract leading to certain employee outcomes. This study not only filled up the research gap but also presented the employee attribution and psychological contract concept in a complete manner by linking the variables in the model.Keywords: employee attribution, psychological contract, turnover intention, black box theory
The Effect of Campus Environment towards the Learning Motivation Vinny Stephanie Hidayat; Debbianita debbianita; I Nyoman Agus Wijaya; Sherin Ivana Dewi
KINERJA Vol. 25 No. 1 (2021): 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.v25i1.3830

Abstract

The aim of this research is to determine the effect of Campus Environment (Physical and Non-Physical Environment) towards the learning motivation of students at Maranatha Christian University. The population of this research is the whole of accounting students at Maranatha Christian University. The sample of this research is 91 accounting students at Maranatha Christian University. The method used in this research is explanatory research, and the sampling method used is judgment sampling method. T-test and F test are used for Research hypothesis testing and SPSS version 20.0 is used for multiple regression analysis. The result of this research shows that College Environment affects the student’s motivation of studying, thus, the hypothesis of this research is empirically supported.Keywords:  campus environment, motivation of studying, internet Access, physical and non-physical environment
Leaders for the Banking Industry: An investigation on effective leadership. Ukwatta Liyanage Thamara Priyanthi Gunasekare
KINERJA Vol. 25 No. 1 (2021): 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.v25i1.4048

Abstract

Leadership is critical in achieving performance and yet not exhausted, keeping scholars to uncover more findings on effective leadership styles. This study expected to identify the effective leadership style for enhanced employee performance in the banking industry in Sri Lanka. The banking industry has a unique work environment that stresses performance targets, long working hours, and error-free transactions while making the customers happy. Thus, leadership is a critical stimulus that this study focused on. The findings illustrate that transformational leadership style is the most present style among the bankers in Sri Lanka, and employee performance is above average with transformational leaders. Overall, scores in the transformational leadership style were found to be strongly correlated with employee performance. The results suggest that supervisors in the banking sector need to use a lot of transformational leadership behaviours or rather embrace a transactional leadership style. The implications of the study are significant in HR practices like recruiting and training managers as leaders in the banking sector.Keywords: leadership style, transformational leadership, MLQ, transactional leadership, employee performance).
Relationship Between Corporate Social Responsibility Disclosure, Corporate Governance, And Tax Avoidance Maria Natalia; Verani Carolina; Joni Joni
KINERJA Vol. 25 No. 1 (2021): 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.v25i1.4198

Abstract

This study aims to examine the effect of corporatesocial responsibility disclosure on tax avoidance with corporate governance as moderation variable. The disclosure of corporate social responsibility in this study is measured using performance indicators from Global Reporting Initiative (GRI) 4.1. The score of corporate governance is measured using ASEAN CG Scorecard, while tax avoidance is measured by Cash ETR. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2018. This study refers to Lanis and Richardson (2012) which found that, the higher the disclosure of social responsibility, the lower the tax avoidance. This study also refers to Salhi et al. (2019) which found that, if corporate governance has been performed well, companies are less likely to do tax avoidance. The results of the study showed that corporate social responsibility and corporate governance had no effect on tax avoidance. Likewise, corporate governance cannot moderate the effect of corporate social responsibility on tax avoidanceKeywords: corporate social responsibility disclosure, corporate governance, tax avoidance, GRI, Asean CG Scorecard, Cash ETR
Do All Intellectual Capital Dimension Affects Innovation Capability? (Evidence from Indonesian Food and Beverage Industry) Dian Mayastika Molthar; Nurul Indarti
KINERJA Vol. 25 No. 1 (2021): 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.v25i1.4208

Abstract

Using a survey in 120 companies in the food and beverage industry such restaurants and café, manufacture, and retail in Indonesia, this study discusses the effect of intellectual capital on innovation capability. The results prove that not all of intellectual capital dimension support innovation capability. Structural capital and relational capital are knowledge assets that play an important role for the company's ability to innovate. In addition, other findings from this study reveal that human capital has no significant effect on innovation capability. That is because in the context of three companies in the food and beverage industry in Indonesia, the innovation decision is not related to the employee or human capital aspects. Furthermore, this research also has not been able to prove that relational capital moderates the positive influence of human capital on innovation capability. That is because the formation of human capital aspects such skills of employees in this industry are not related to the relations and collaboration of the company.Keywords: human capital, structural capital, relational capital, innovation capability

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