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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
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STASIONERITAS DAN KOINTEGRASI NILAI PASAR, NILAI BUKU DAN RESIDUAL INCOME UNTUK MENENTUKAN NILAI PERUSAHAAN: PENGUJIAN MODEL OHLSON (1995) Suartana, I Wayan
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.v9i1.903

Abstract

This paper investigates the time-series properties of the Ohlson (1995) model and examines their implications for empirical studies thet use time-series data. Time-series properties that examined is stationarity and cointegration. Based on a sample of 16 firms with complete quarterly data from 1990 to 2001, we show that alternative hypothesis that market value, book value and residual income are stationarity most of the sample firms. More importantly, book value and residual income cointegrate market value for 69 percent of sample firms.Keywords: Measurement Perspective, Model Ohlson, Stationarity, Cointegration.
PENGARUH MODAL SOSIAL TERHADAP PERTUMBUHAN EKONOMI PROVINSI DI INDONESIA: ANALISIS DATA SUSENAS 2009 Suryanggono, Bambang
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.v17i2.376

Abstract

The objective of this study is to ne out the effect of social capital on economic growth in all the provinces ofIndonesia. By using cross-sectional data from all the provinces of Indonesia, it can be concluded as follows:(1) The values of the stock of social capital in the provinces of Indonesia were on average 68.80 indicating thatsocieties in Indonesia have relatively good social capital. (2) Trust has the dominant contribution comparedwith other subdimension of social capital. (3) Regions with Javanese cultural values have the high stock ofsubdimension of trust on apparatus and group; the low stock of subdimension of trust on neighbor occurred inareas with social con icts caused societies tending to be careful and alert on their surrounding environment;the low stock of subdimension of religious and ethnic tolerance occurred in regions applying Islamic shariain local regulations due to lack of accuracy in implementation; the high stock of subdimension of solidarityoccurred in areas with the high level of familial relationship; egoism and individualist attitude will cause thelow stock of subdimension of networks. (4) Typological analysis indicates that 66.67 percent of provinces inIndonesia described the pattern of relationship between social capital and economic growth. (5) The stock ofsubdimension of solidarity and the stock of subdimension of religious and ethnic tolerance has a signi cantpositive effect on GRDP per capita; the stock of subdimension of trust on apparatus and group as well as thestock of subdimension of networks have a quadratic function pattern and have a signi cant effect on GRDP percapita; meanwhile, the stock of subdimension of trust on neighbor has a quadratic function pattern and has nosigni cant effect on GRDP per capita.Keywords: Social Capital, Economic Growth, Indonesia.
HUBUNGAN ANTARA FLUKTUASI NILAI TUKAR RUPIAH, SUKU BUNGA DAN HARGA SAHAM INDUSTRI MANUFAKTUR DI BURSA EFEK JAKARTA Budiantara, M.
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.v7i2.794

Abstract

In this study, we examine the relation between exchange rate, interest rate, and stock price of manufacturing industries. Despite Engle-Granger procedure and Johansen Criterion, error correction model (ECM) of the two variables is employed to simultaneously estimate the short run and long run dynamics of the variables. Using monthly data covering the May 1996 – September 2003 period, empirical results show that there is a causal relation between variables in the crisis period and before the crisis period. The result of the ECM estimation proves that an increase in stock price of manufacturing industries has a positive effect on the exchange rate, because foreign investors enter the domestic stock market. Depreciation of domestic currency has a negative effect on the stock price. In the crisis period, we can prove that the stock price has a significant effect on the exchange rate variable in the long run. We also prove that the effect of the exchange rate on the stock price only occur in the long run. On the other hand, the result of ECM estimation also proves that an increase in deposit rate has a negative effect on the stock price in the long run and in the short run, because the gain from the deposit would be more than the gain from stock exchange, and we also prove that the stock price of manufacturing industries has a significant effect on the deposit rate variable only in the short run.Keywords: exchange rate, stock price, interest rate, Error Correction Model
INTERDEPENDENSI ANTARA INOVASI JASA, STRUKTUR OTONOMI, SISTEM PENILAIAN KINERJA DAN ORGANIZATIONAL OUTCOMES Anastasia, Veronica; Purwanugraha, Heribertus Andre
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.v7i1.787

Abstract

The purpose of this study is to examines: (1) positive relation between service innovation and structural autonomy, (2) positive relation between structural autonomy and financial performance measurement system, (3) positive relation between structural autonomy and nonfinancial performance measurement system, (4) indirect relation between sevice innovation and performance measurement system via structural autonomy, and (5) indirect relation between service innovation and organizational outcomes via strutural autonomy and performance measurement system. The responses of 100 top level managers and middle level managers, drawn from 14 hospitals of Daerah Istimewa Yogyakarta, to a questionnaire survey were analizysed by using a structural equation model.The findings from this study suggest that there’s a positive relation between service innovation and structural autonomy. If the hospital made a decision to running the new program, structural autonomy had to agree with the necessity of the implementation of that program. There’s a positive relation between structural autonomy and the both types of performance measurement system.. These measures will be influenced by the degree of autonomy delegated to the lower level of management.There’s an indirect relation between structural autonomy and performance measurement system through structural autonomy. Structural autonomy has an important role as mediator between service innovation and performance measurement system.There’s and indirect relation between service innovation and organizational outcomes through structural autonomy and performance measurement system.. The new program needs the right structural autonomy and design of performance measurement system, so that maximal outcomes can be achieved.Keywords: service innovation, structural autonomy, performance measurement system,organizational outcomes.
PRIVATISASI BUMN DAN PENEGAKAN GOOD CORPORATE GOVERNANCE DAN KINERJA BUMN Avianti, Ilya
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.v10i1.919

Abstract

Privatization of State Owned Companies (BUMN) represents government efforts in orderto improve performance of such companies through ownership and transfer of control to other parties (private sectors). However, this privatization, in fact, has not yet been able to increase profitability and maintain good corporate governance. The efforts to create effectiveness and efficiency of such companies could be done by enhancing public ownership, enforcing corporate governance principles, and empowering role of audit committee and independent director/commissioner.Keywords: Privatization, State Owned Companies, Corporate Governance Enforcement andPerformance
Bedah Buku : Intermediate Accounting Budiharta, Pratiwi
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.v10i2.930

Abstract

BEDAH BUKUJudul Buku :Intermediate AccountingPenulis: Donald E. Kieso, Jerry J. Weygandt, dan Terry D. WarfieldPenerbit: John Wiley AsiaEdisi: 12 (dua belas)Waktu Penerbitan: 2007Tebal: xxxix + 1.371 halaman: 24 BabINTERMEDIATE ACCOUNTINGPratiwi BudihartaUniversitas Atma Jaya Yogyakarta
Investor Overconfident Dalam Penilaian Saham: Perspektif Gender Dalam Eksperimen Pasar Kufepaksi , Mahatma
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.v14i2.44

Abstract

This current experimental research is done to answer whether the male or female investors tend to be more overconfident in the capital market. There are thirty volunteers participate in this research. According to research design, all participants are classified into two groups based on their score of overconfidence, namely less informed investors, and more informed investors and each group will be analyzed based on the gender perspective. It employs three different types of treatments consisting of the state of no available market information, the guidance of prediction, and the signal of good news. The result demonstrates that male and female investors in the group of less informed investors perform the same level of overconfidence when there is no available market information. Meanwhile, in the group of more informed investors, male investors tend to be more overconfident than do female ones. After accessing the guidance of prediction, male investors in the group of the less and the more informed investors tend to be more overconfident than do the female investors. After receiving good news, female investors in the group of less informed investors tend to be more overconfident than do male ones, but in the group of more informed investors, both male and female investors perform the same level of overconfidence.
Akuntansi Sektor Publik Akuntansi Keuangan Daerah Abdullah, Syukriy
KINERJA Vol 8, No 2 (2004): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v8i2.898

Abstract

Penulis : Prof. Dr. Abdul Halim, MBA, Akt.Tahun/Edisi : 2004/Edisi Revisi.Halaman : 220 + xiv hal.Penerbit : Penerbit Salemba Empat, Jakarta.
THE ROLE OF INTERNAL AND EXTERNAL CONTEXTUAL FACTORS ON FIRM’S RESOURCES-PERFORMANCE RELATIONSHIPS Ellitan, Lena
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.v17i1.371

Abstract

The critical resources affect the power of company’s competitiveness. Management and business literaturehave limited knowledge and empirical research concerning the problems faced by the Indonesian manufacturingsector in relation to resources management, strategy, and environment issues. The broad objective of this studyis to investigate the effects of resources on performance in Indonesian manufacturing fi rms and to analyzesensitivity of the resource-growth relationship on the degree of competition, degree of uncertainty as well asfi rm’s characteristics. This study is conducted by distributing a set of structured questionnaires to the CEOs oflarge-scale manufacturing fi rms. Simple random sampling is used in this study in order to provide the least biasand offer most generalizability. This study indicates that for the Indonesian manufacturing fi rms to survive andto grow, they need not only to improve its production capacities but also technological capabilities. The effectsof fi rm’s resources on performance depend on contextual factors such as environment and business strategies.Keywords: Firm’s Resources, degree of competition, uncertainty, fi rm’s characteristic, fi rm’s performace.
DAMPAK INTERAKSI TINDAKAN SUPERVISI DAN PENGALAMAN KERJA TERHADAP KEPUASAN KERJA AUDITOR: STUDI EMPIRIS DI KAP YOGYAKARTA, SEMARANG DAN SOLO Tethool, Rosalina Kurniwati; Rustiana, Rustiana
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.v7i1.781

Abstract

The purpose of the study is to investigate the effect of interaction between supervisory action and workexperience in auditing on the auditors job satisfaction. There are 76 junior and senior auditors working inpublic accountant firms in Yogyakarta, Solo, and Semarang participate in this study. Data are collected by mail questionnaire and was analyzed by multiple regressions, and the result supports the hypothesis. It implies that managers in public accountant firms should consider the combination of supervisory act and experience in auditing in order to increase job satisfaction for senior and junior auditors.Keywords: supervisory action, work experience, job satisfaction, auditor

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