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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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Capital Market Reaction to Several Announcements Related to COVID-19 Vaccine in LQ-45 Index Johan, Suwinto; Victoria, Erika
KINERJA Vol. 26 No. 2 (2022): 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.v26i2.5715

Abstract

COVID-19 has caused many losses to stock markets worldwide, including in Indonesia. All industrial sectors' stock prices have declined significantly from December 2019 to May 2020. Due to the pandemic, the COVID-19 vaccine brings hope and optimism to the country's economy, which will cause a reaction in the capital market. This study aims to test is there any market reaction to several cases related to the COVID-19 vaccine. Those events are: the government received the first dose Covid-19 vaccine, the government canceled the paid individual vaccination program, and COVID-19 vaccination has penetrated more than 100 million people. This study was measured by abnormal return and trading volume activity within two different periods, i.e., a day before (D-1) to a day after (t-1) and three days before (t-3) to three days after (t+3) of each event. This research was conducted on companies listed on LQ-45 that were determined using the purposive sampling technique and will be analyzed using a one-sample Kolmogorov Smirnov test, Paired sample t-test, and Wilcoxon signed-rank test. This study indicates a capital market reaction to all the cases related to the COVID-19 vaccine researched in this study, which causes changes in abnormal returns and a significant increase in volume after the announcement.
Do you know Company Value? It's Depend on Accounting Disclosure and Performance Environment: Evidence from Indonesian Country Saputro, Julianto Agung; Indraswono, Cahyo
KINERJA Vol. 26 No. 2 (2022): 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.v26i2.5765

Abstract

This research is important to do to find out the factors that affect the firm value. Therefore, researchers want to examine the effect of ADCE and environmental performance on firm value. Researchers used the 2016 GRI standards to measure environmental performance. The results of this study are expected to add/strengthen empirical evidence regarding legitimacy theory and the triple bottom line concept as well as deepen knowledge about what factors can affect firm value, which can be used as additional references for research. in the future and hopes to add to the company's initiatives in preserving the environment. This study provides the following conclusions accounting disclosure Carbon emissions have a negative effect on firm value and environmental performance has a positive effect on firm value. This means that if the environmental performance of a company is getting better, it can increase the value of the company because investors will give a positive response by buying company shares so that it can increase share prices which have implications for increasing company value. For the government, if ADCE is made as a regulation, what must be considered is to provide a third party as a verifier in the calculation of carbon emissions so that the ADCE disclosed by the company can be trusted. For companies, if they want to disclose carbon information voluntarily, it is better to choose which information should be disclosed.
The The Mediation Effect of Market Performance on the Effect of Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, and Institutional Ownership on Tax Aggressiveness Handayani, Rini; Carolina, Verani; Amanda, Verna Budi
KINERJA Vol. 26 No. 2 (2022): 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.v26i2.5870

Abstract

This study aims to analyze the mediating effect of Market Performance on the influence of Capital Intensity Ratio, Inventory Intensity Ratio, and Ownership Structure on Tax Aggressiveness Study on Manufacturing Companies Listed on the Indonesia Stock Exchange (ISE) for the period 2015-2019. The population used in this study is all companies listed on the ISE, and the sample used in this study is manufacturing companies listed on the ISE from 2015 to 2019. The testing method used in this study is Path Analysis. Based on the results of the tests carried out using SPSS, the results show that there is an effect of Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, and Institutional Ownership on Tax Aggressiveness mediated by Market Performance, but overall the magnitude of the direct influence test of Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, and Institutional Ownership on Tax Aggressiveness is greater than if using the Market Performance variable as a mediating variable.
Online Streaming Services Uses During The COVID-19 Pandemic in Indonesia Wratsari, Emerensia Tangkas Alma Wratsari; Junaedi, MF. Sheellyana; Mahestu Noviandra Krisjanti
KINERJA Vol. 26 No. 2 (2022): 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.v26i2.6068

Abstract

The COVID-19 pandemic accelerates the adoption of online streaming service around the world, including online streaming services, which is now starting to be used in Indonesia, like Netflix. This study assumes that consumers search for emotional and instrumental satisfaction when they start to watch any video or live streaming on their digital devices. Therefore, this study is based on two theories about technology adoption: the Technology Acceptance Model (TAM) and Uses Gratification Theory (UGT), to explore perceived ease of use and perceived usefulness from users' perceptions. By adding perceived risk perception related to the COVID-19 pandemic. This study aims to explore users' perceptions of online streaming services and describe their motivation to use the services. This study uses Smart PLS-SEM as analyze tool. There are 203 respondents used in this study. The research result shows that perceived ease of use positively and significantly affects perceived usefulness. Perceived usefulness, ritualized use, and instrumental use positively and significantly affect the intention to use Netflix. However, this study can't prove the effect of perceived ease of use and perceived risk perception on intention to use Netflix. Furthermore, perceived usefulness positively and significantly mediates the effect between perceived ease of use to intention to use Netflix.
The Effect of The Internal Control System, Leadership Style, Organizational Culture, Organizational Commitment, and Good Government Governance on The Performance of The Local Government (Survey on All SKPD in Magelang Regency) Jatmiko, Bambang; Gusmayanti, Deviana
KINERJA Vol. 26 No. 2 (2022): 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.v26i2.6115

Abstract

This research aims to test and prove the effectiveness of the principle of the internal control system, leadership style, organizational culture, organizational commitment, and good government governance on the performance of the local government of Magelang Regency. As for the problem in this research, the work program in the regional work unit in Magelang Regency is very low and not efficient. This study used a survey to collect the data. The object of this research is the Regional Work Unit (SKPD) of Magelang Regency. The sample of this study is all SKPD in Magelang Regency, with a total of 20 SKPD. The analytical tool used in this research is regression analysis. This study found that the internal control system, leadership style, organizational culture, organizational commitment, and good government governance positively affect the performance of local governments.
Financial Technology in Indonesia: Effect of Risk on Financial Performance in Peer-To-Peer Lending Putri, Bella Marcelina; Wibisono, C Handoyo
KINERJA Vol. 26 No. 2 (2022): 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.v26i2.6185

Abstract

This study aims to acquire empirical evidence related to the effect of risk on financial performance in peer-to-peer lending in Indonesia. By exploring the financial statements throughout 2019-2020. The test uses a panel data regression model, the Common Effect Model as the selected estimation regression model. Financial risk is measured by Operating Income Operating Expenses (BOPO), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Capital Adequacy Ratio (CAR). In contrast, financial performance is measured by Return on Assets (ROA) and Return on Equity (ROE). The results of this study showed that the solvency risk projected by DAR, DER, and CAR had proven to influence the profitability of peer-to-peer lending in Indonesia projected by both ROA and ROE.
How Perceived Organizational Support for Environment Serves a Mechanism to Enhance Environmental Performance From Employee Perspective in Health Sector of Indonesia Nugraha, Andhyka Tyaz; Iqbal, Muhammad
KINERJA Vol. 27 No. 1 (2023): 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.v27i1.6341

Abstract

Our study investigates the role of Green human resource management (GHRM) practices on the individual environmental performance of employees (IEP) as well as the mediating role of perceived organizational support (POS) in the health sector in Indonesia. Data was collected using a questionnaire that was shared with 310 nurses working in Indonesian as respondents. SmartPLS 3 software is used to analyze data by adopting the PLS-SEM approach. The research findings reveal a strong and positive relationship between the dimensions of GHRM practices such as Green Employee Involvement (GEI),  Green Management Performance (GMP), and Green Training (GT) on the individual environmental performance of employees in Indonesia's health sector. Furthermore, we also found an indirect effect of GHRM practices on employees' environmental performance through perceived environmental support from the organization company. Based on our study, we suggest Institutions and organizations in Indonesia's health sector concern implement GHRM practices to improve their employees' individual environmental performance. Specifically, our study extends the previous literature by exploring the relationship of GHRM practices with individual environmental performance using perceived organizational support (POS) as a mediating variable.
The Influence of Accounting Information Systems and Service Systems on Organizational Performance at Hospital in Makassar City Husna, Asmaul; Pontoh, Grace T; Indrijawati, Aini
KINERJA Vol. 27 No. 1 (2023): 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.v27i1.6353

Abstract

This study aims to analyze the accounting information system in hospitals. This study uses primary data sources by distributing questionnaires to 63 respondents with research samples, namely the head of service, head of support, and head of financial administration at type A and type B hospitals in Makassar City. The returned questionnaire was 57 respondents, processed using multiple linear analysis with the help of the SmartPLS computer program. The results showed that the accounting information system and service system have a role in improving organizational performance at hospitals in Makassar City.
Day of Week Effect on Financial Market: Evidence in Vietnam during Normal Period and COVID-19 Pandemic Tran, Thuy Nhung
KINERJA Vol. 27 No. 1 (2023): 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.v27i1.6377

Abstract

The article is focused on examining the existence of the day-of-the-week (DOW) effect on the Vietnamese stock market. This study uses the daily series of closed market indexes data from 2014 to 2021 and extends to a deep-dive review of the outbreak period of the COVID-19 pandemic. Furthermore, the regression model with dummy variables and parametric and non-parametric methods are employed to identify the existence of the DOW effect on stock market returns and volatility. The empirical results obtained from the above models have demonstrated that the day-of-the-week effect impacts stock returns shown in three out of four indices, especially on Mondays and Fridays. At the same time, no statistical evidence supports the presence of any significant daily patterns for either the COVID-19 outbreak phase or in the HNX30. Particularly, the highest return occurs on Monday, and the lowest volatility usually appears on Friday in all three HOSE Indexes. This study contributed further evidence for not only the presence of the day-of-the-effect patterns on the Vietnamese stock market but also path the ways to analyze the stock returns and variance of financial assets during the COVID-19 epidemic.
The Impact of the Application of PSAK 72 on the Financial Performance of Property Companies Atmoko, Alfriadi Dwi
KINERJA Vol. 27 No. 1 (2023): 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.v27i1.6385

Abstract

This study aims to analyze revenue recognition based on PSAK 72 and its impact on the financial performance of property companies listed on the Indonesia Stock Exchange in 2019. The sample companies are 18, but only five implemented PSAK 72 in 2019. The five companies jointly implemented PSAK 71 on January 1, 2020, thus causing retrospective adjustments in 2018 and 2019 in its retained earnings that will have an impact on the statement of financial position and company performance. The method in this research uses the descriptive qualitative method. The data analysis technique used analyzes the five steps of the revenue recognition procedure based on PSAK 72. The results of this study show differences in the application of revenue recognition based on PSAK 72 with the previous standard resulting in changes in the value of revenue originating from customer contracts. Seen in each company's CR value has decreased, and the DTA value has increased for the five companies. At NPM, two companies experienced a decline due to the implementation of PSAK 72. However, the NPM at three companies has actually experienced an increase.

Page 59 of 63 | Total Record : 630

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