cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Api Adyantari
Contact Email
kinerja.journal@uajy.ac.id
Phone
+6281358444050
Journal Mail Official
kinerja.journal@uajy.ac.id
Editorial Address
PPBE 1st Floor, Faculty of Business and Economics, Campus III Bonaventura Building, Babarsari Street No. 43, Yogyakarta, Indonesia, Postal Code 55281
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
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
 4   5   6   7   8 
PENERAPAN NILAI INTEGRITAS DAN PERSPEKTIF GENDER DALAM PERILAKU BERETIKA Mayasari, Iin; Wiadi, Iyus; Maharani, Anita; Pramono, Rini S.
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.v16i2.364

Abstract

This study aimed to determine the effect of the value of integrity and gender in ethical behavior. This studyuses a framework of ethical theory to explain the personal aspect in infl uencing ethical behavior. Respectivevalues of integrity, gender, and ethical conduct have measurements. Research method used survey by sendingquestionnaires to the active workers in college and banking. This survey was preceded by the implementationof focus group discussion to learn about the value of integrity and understanding of the application of applying agender perspective. The main data obtained by distributing questionnaires to the respondents who worked as alecturer at universities and employees working in banking. The main data obtained by distributing questionnairesto the respondents who worked as a lecturer at universities and employees working in banking. Total of 300questionnaires were distributed. Number of questionnaires were used for further analysis was 278. The resultsshowed that the value of integrity affect ethical behavior for both lecturers and banking employees, but onlygender infl uence on the ethical behavior of employees in banking.Keywords: value of integrity, gender perspective, ethical behavior
PENGARUH KREDIBILITAS ENDORSER PADA NIAT BELI KONSUMEN DAN TINGKAT KEPERCAYAAN PADA IKLAN Wardhana, Daniel Yudistya
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.v20i1.694

Abstract

AbstractThe use of celebrity endorser as a marketing communication strategy provides a higher degree of appeal and attention compare to non-celebrity endorser. Corporates invest high budget to promote their brand image through celebrity endorsement in order to transfer the celebrity attributes such as attractiveness, expertise and trustworthiness to their brand. Generally the result of this study are showing different influence from source of message that have high credibility and trusted. In the case of Sim Card Provider, the credibility of celebrity has attracted the consumer to buy the product but it is not the case with the Instant Coffee product, consumers tends to believe to non-celebrity.Keywords: Credibility; Celebrity and Non-Celebrity; Purchase Intention; Advertising BelievabilityAbstrakPenggunaan endorser selebriti dalam strategi komunikasi pemasaran menghasilkan tingkat ketertarikan dan perhatian yang tinggi dibandingkan endorser non-selebriti. Perusahaan menginvestasikan dana yang besar untuk menaikkan citra mereknya melalui endorser selebriti dengan tujuan agar tiga kriteria menarik, keahlian dan dapat dipercaya dapat disalurkan ke merek yang didukung. Secara umum hasil dari studi ini menunjukkan perbedaan pengaruh dari sumber pesan dengan kredibilitas yang tinggi dan dapat dipercaya. Dalam produk Sim Card, kredibilitas model selebriti dianggap menarik konsumen untuk membeli produk namun tidak dengan produk Kopi Instan, konsumen cenderung mempercayai model non-selebriti.Kata Kunci: Kredibilitas; Selebriti dan Non-Selebriti; Niat Beli; Tingkat Kepercayaan Pada Iklan
KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMONITOR MANAJEMEN LABA MELALUI PEMILIHAN AUDITOR BERKUALITAS Wirjono, Endang Raino
KINERJA Vol 9, No 2 (2005): Kinerja
Publisher : Faculty of 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
PRAKTIK PERENCANAAN KEUANGAN: STUDI EMPIRIS TENTANG SIKAP DAN PERILAKU KEUANGAN RUMAH TANGGA DESA Pangeran, Perminas
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.v17i2.380

Abstract

This study examines the attitudes and behaviors of the rural households toward personal nancial planningpractices, which encompases money management, insurance planning, investment planning, retirementplanning, and estate planning. The personal nancial planning is associated with demogra c, human capital,dan economic capital characteristics. This study is conducted via questionnaire survey. A survey data isobtained from 261 rural households by using set of structured quesionnaire. The results show a number ofinteresting ndings. First, the economic capitals are the important factors in in uencing attitudes and behaviorstoward household nancial planning. Second, the human capital, i.e. education of respondent is also in uenceattitudes and behaviors toward household nancial planning. Lastly, the demographic characteristics ofrespondent are not in uence attitudes and behaviors toward household nancial planning.Keywords: household nance, money, insurance, investment, retirement, estate
KEBANGKRUTAN VERSUS RESTRUKTURISASI: EVALUASI DAN PREDIKSI KELANGSUNGAN HIDUP PERUSAHAAN PASCA KRISIS KEUANGAN 1997 Kaaro, Hermeindito
KINERJA Vol 8, No 1 (2004): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v8i1.805

Abstract

The purposes of this study are to evaluate the persistence in healthy firms during financial crisis periods, to predict healthy firms based on some relevant variables, and to evaluate the effectiveness of the change of company strategic attributes to cope with the financial distress, and to avoid firms bankruptcy in the future. This study provides a methodology that useful to evaluate and predict firm performance. This study uses statistical and qualitative approaches in order to get comprehensive conclusion whether non-healthy firms can increase their performance or not.Twelve selected variables are employed to predict the healthy firms from one through four periods (from 1994 through 1999) before the events (from 1998 through 2000). Seven strategic attributes are identified during the crisis periods to evaluate the change of firm performance. Four major research findings can be summarized as follows. First, there is persistence in the firm performance. The non-healthy firms underperform healthy firms and they also persistently have the worst performance in one and two next years. Second, two business risk proxies, sales stability and standard deviation of return on investment, are consistently significant in predictingthe healthy firms. The effect of investment opportunity, leverage (financial risk), and liquidity in predicting the healthy firms is relatively moderate from one through four years before the event years. While other variables including dividend policy, earning stability, and assets structure are less consistent to predict the healthy firms due to the bias of multicolinearity effects. This study also finds that using univariate t-test, most variables of the two sub-samples (healthy versus nonhealthy firms) are significantly different for all periods, except 1994. Third, the results of predictionmodels are robust. The models provide highly accurate results in matching the classifications of actual observations and the prediction results, range from 86,8% through 100%. Fourth, four strategic attributes, the change of director boards, the composition change of capital ownerships, strategic alliances, and acquisitions, are effective to increase the firm performance. However, surprise that debt restructuring is less powerful to cope with the firm financial distress during three year periods of analysis.Keywords: healthy firm, debt restructuring, corporate strategy, business and financial risks
APAKAH OPEC MERUPAKAN KARTEL?: PENDEKATAN KAUSALITAS GRANGER DALAM KERANGKA VECTOR AUTOREGRESSIVE Setyadharma, Andryan
KINERJA Vol 10, No 2 (2006): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v10i2.923

Abstract

One would believe that The Organization of Petroleum Exporting Countries (OPEC) is certainly a cartel which curbs production in order to raise the price of its product as well as to share the market among its members. Did energy shock of the 1970’s engineered by an effective cartel of OPEC members acting to share the market by controlling output and influencing market prices? One would also expect OPEC's production to significantly affect the market price of oil as the organization is often accused of curbing production in order to raise prices. This paper tries to determine whether OPEC has the power of affecting the market price of oil and or vice versa. This study uses the Toda and Yamamoto (1995) procedure for testing for Granger non-causality in Vector Autoregressive (VAR) models that involves variables that are integrated of an arbitrary order and that are possibly cointegrated. The results indicate that there is no statistically significant causal relationship between real crude oil price and OPEC production in either direction for full sample period 1974 – 2005. Instead, we find that real crude oil price Granger cause OPEC production in 2 different sub samples period, but not in other direction. As overall we reject cartel hypothesis for OPEC as a whole.Keywords: OPEC, Granger Causality Test, VAR, Toda and Yamamoto
Hubungan Partisipasi Penyusunan Standar, Keketatan Standar dan Insentif Berbasis Standar dengan Kinerja (Pengujian Hubungan Langsung dan Tidak Langsung) Murwaningsari, Etty
KINERJA Vol 13, No 2 (2009): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v13i2.38

Abstract

This  research  aims  to  investigate  the  relationship  between  participative standard  setting, standard  tightness  and  standard-based  incentives  toward public  accountant  performance  and work-related stress. The research examined 16 Jakarta-based public accounting firms in 2007 involving  213  respondents––112  from  big-four  public  accounting  firms  and  101  from  non-big-four public accounting firms. The statistical method used to test the hypothesis is the Structural Equation Model (SEM). Empirical results from observing a big-four public accounting firm using a direct model examining five variables show that four variables have significant correlation, while an  indirect  model  examining  six variables  results  in  two  variables  have  significant  correlation. Moreover, an observation of a non-big-four public accounting firm using a direct model examining five  variables  show  that  four  variables  have  significant  correlation, while  examination  of  six variables using an indirect model found that five variables have significant correlation.
EFEK HALO DAN KEPUTUSAN AUDIT: STUDI EKSPERIMENTAL PENGUJIAN BENTUK DAN CARA PENYAJIAN INFORMASI Octavian, Nico; Utami, Intiyas
KINERJA Vol 20, No 2 (2016): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v20i2.845

Abstract

AbstractAuditors have limited cognitive in managing information. The form of information presented visually and non-visually can trigger halo effect. This study aims to investigate the accuracy of an audit judgment when the information is served visually and non-visually and the information presentation affects halo effect. This experimental design 2 x 2 between subjects in which 64-bachelor degree students of Accounting Department that assigned as an internal auditor. The result shows that the group who gets the treatment of information presentation in visual forms and order of information positive-negative triggers the positive halo effect and impact to an audit judgment with low accuracy.Keywords: Halo Effect, Information Presentation, Audit Judgement
Polikotomi Pilihan Pengembangan Ekowisata Kawasan Borobudur Soeroso, Amiluhur
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.v14i2.49

Abstract

Aim of the study is assessing consumer behavior of tourist who visits to Borobudur if an ecotourism concept will be used in this area. Data were obtained from participation of tourists in Borobudur temple and surrounding area of Jogjakarta municipality. Then, it was used polychotomous choice framework for finishing it.The results indicate that ecotourism concept able to properly apply. Then, education and income are becoming vehicle decision public policy for managing Borobudur area. Consumer knowledge about living environment more and more higher so that their activity choice is in green tourism products.  Consequently,  the survival  of  Borobudur  world  heritage  site  in  the  future  will  fully depend on its sustainable development policy.
COMPUTER ANXIETY DAN KEAHLIAN END USER COMPUTING DALAM PENGGUNAAN TEKNOLOGI INFORMASI Rustiana, Rustiana
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.v9i1.902

Abstract

In the digital era, one of negatif impact is computer anxiety. But, one of the future trend in information technology is the increase end user capabilities to use and interact with the computer. In the other words there will be a decrease in computer anxiety and an increase in capabilities to use the computer. Capabilities to use the computeris as well as a proxy in computer self efficacy. The purpose of the studi is to investigate the effect about of computer anxiety on computer self efficacy end users computing. Questionaire has distributed to 149 management information system as a respondent. Data was analysed by dimple regression and the result supported the hipotesis. Implication of the study is to improve the computer learning to process of computer of the student.Keywords: computer anxiety, computer self efficacy, end user computing

Page 6 of 63 | Total Record : 630

 4   5   6   7   8 

Filter by Year

2003 2025


Reset
Filter By Issues
All Issue Vol. 29 No. 2 (2025): KINERJA Vol. 29 No. 1 (2025): KINERJA Vol. 28 No. 2 (2024): KINERJA Vol. 28 No. 1 (2024): KINERJA Vol. 27 No. 2 (2023): KINERJA Vol. 27 No. 1 (2023): KINERJA Vol. 26 No. 2 (2022): KINERJA Vol. 26 No. 1 (2022): KINERJA Vol. 25 No. 2 (2021): KINERJA Vol 25, No 2 (2021): KINERJA Vol 25, No 1 (2021): KINERJA Vol. 25 No. 1 (2021): KINERJA Vol 24, No 2 (2020): KINERJA Vol. 24 No. 2 (2020): KINERJA Vol. 24 No. 1 (2020): KINERJA Vol 24, No 1 (2020): KINERJA Vol 23, No 2 (2019): KINERJA Vol. 23 No. 2 (2019): KINERJA Vol 23, No 1 (2019): KINERJA Vol. 23 No. 1 (2019): KINERJA Vol. 22 No. 2 (2018): KINERJA Vol 22, No 2 (2018): KINERJA Vol 22, No 1 (2018): KINERJA Vol. 22 No. 1 (2018): KINERJA Vol. 21 No. 2 (2017): KINERJA Vol 21, No 2 (2017): KINERJA Vol 21, No 1 (2017): KINERJA Vol. 21 No. 1 (2017): KINERJA Vol 20, No 2 (2016): Kinerja Vol. 20 No. 2 (2016): Kinerja Vol. 20 No. 1 (2016): Kinerja Vol 20, No 1 (2016): Kinerja Vol 19, No 2 (2015): Kinerja Vol. 19 No. 2 (2015): Kinerja Vol 19, No 1 (2015): Kinerja Vol. 19 No. 1 (2015): Kinerja Vol. 18 No. 2 (2014): Kinerja Vol 18, No 2 (2014): Kinerja Vol. 18 No. 1 (2014): Kinerja Vol 18, No 1 (2014): Kinerja Vol 17, No 2 (2013): Kinerja Jurnal Bisnis dan Ekonomi Vol 17, No 2 (2013): Kinerja Vol. 17 No. 2 (2013): Kinerja Vol 17, No 1 (2013): Kinerja Vol. 17 No. 1 (2013): Kinerja Vol 17, No 1 (2013): Kinerja Jurnal Bisnis dan Ekonomi Vol. 16 No. 2 (2012): Kinerja Vol 16, No 2 (2012): Kinerja Jurnal Bisnis dan Ekonomi Vol 16, No 2 (2012): Kinerja Vol. 14 No. 2 (2010): Kinerja Vol 14, No 2 (2010): Kinerja Vol. 13 No. 2 (2009): Kinerja Vol 13, No 2 (2009): Kinerja Vol 12, No 1 (2008): Kinerja Vol. 12 No. 1 (2008): Kinerja Vol. 11 No. 1 (2007): Kinerja Vol 11, No 1 (2007): Kinerja Vol 10, No 2 (2006): Kinerja Vol. 10 No. 2 (2006): Kinerja Vol. 10 No. 1 (2006): Kinerja Vol 10, No 1 (2006): Kinerja Vol 9, No 2 (2005): Kinerja Vol. 9 No. 2 (2005): Kinerja Vol. 9 No. 1 (2005): Kinerja Vol 9, No 1 (2005): Kinerja Vol. 8 No. 2 (2004): Kinerja Vol 8, No 2 (2004): Kinerja Vol 8, No 1 (2004): Kinerja Vol. 8 No. 1 (2004): Kinerja Vol. 7 No. 2 (2003): Kinerja Vol 7, No 2 (2003): Kinerja Vol 7, No 1 (2003): Kinerja Vol. 7 No. 1 (2003): Kinerja More Issue