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Ellen Rusliati
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ellen_rusliati@unpas.ac.id
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trikonomika@unpas.ac.id
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Fakultas Ekonomi dan Bisnis, Universitas Pasundan Jl. Tamansari No.6-8, Bandung 40116 Indonesia
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INDONESIA
Trikonomika: Jurnal Ekonomi
Published by Universitas Pasundan
ISSN : 1411514X     EISSN : 23557737     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
FOCUS AND SCOPE Trikonomika invites academics and researchers who do original research in the fields of economics, management and accounting, including but not limited to: Development Economics Monetary Economics, Finance and Banking International Economics Public Economics Economic development Regional Economy Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 302 Documents
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Sikap Konsumen terhadap Atribut Produk untuk Mengukur Daya Saing Produk Jeruk Sadeli, Agriani Hermita; Utami, Hesty Nurul
Jurnal Trikonomika Vol 12, No 1 (2013): Edisi Juni 2013
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Abstract

This research aim is to discover Indonesian local orange competitiveness in Bandung City market based on consumer point of view through the comparison of consumer attitude on local orange and import orange product attribute. By applying descriptive survei method with quantitative data, this research employs 84 respondents, which is orange consumer in Bandung City. Consumer attitude model which apply in this research was being adapt for agribusiness product especially for orange. Consumers in Bandung City have a certain view that import orange is more supreme in almost every produt attribute dimension rather than local orange. Except for water content attribute, consumers think that local orange has water content as much as import orange. Consumers attitude towards import orange were a better flavor fragrance, a fresher, a better shape and color, a bigger size, a sweeter taste, and the last is it is cheaper than local orange. From this research it show that local orange competitiveness is still beneath import orange based on consumer view. This is a threat for local orange so that it necessary to make action plan from all the stakeholder which involve in local orange to increase the product quality standard of local orange to fullfil consumer needs and wants on local orange.
Kompetensi dan Independensi Auditor Pengaruhnya pada Kualitas Audit Castellani, Justinia
Jurnal Trikonomika Vol 7, No 2 (2008): Edisi Desember 2008
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This research purpose to prove the hypotesis that auditor’s competence and independence influence the quality audit. This descriptive and verifikatif research give description above variables which investigated, involved 51 auditors that working settled in Public Accountant Firm in Bandung, in May 2007 and have three years minimum experience, as respondents. Using likert scale as an instrument for measure auditor’s perceptions about the competence and independence that influence audit quality. Hypothesis analysis method was tested used path analysis. The result of the analysis, showed empirical testimony that auditor’s competence and independence significantly influence audit quality, according to auditor’s perceptions. The independence extended more dominant influence (49%) than competence (28%), while the rest (23%) decided by another factor that doesn’t detect in this research. Auditor with good knowledge, experience and follow technical training having ability more good to find insincerity or mistake in client financial statement, so that can yield qualified audited process and financial report.
Relevansi Kinerja Keuangan, Kualitas Laba, Intangible Asset, dengan Nilai Perusahaan Gamayuni, Ridu Rika
Jurnal Trikonomika Vol 11, No 2 (2012): Edisi Desember 2012
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Abstract

The purpose of this study is to empirically study 1) the difference between the book value of equity with the market value of equity, 2) the effect of financial performance (current ratio, ROA, debt to equity ratio, asset turnover), earning quality, and intangible asset on firm value, 3) This study also aim to prove whether earning quality as moderating variable on the relationship between financial performance and firm value. This research uses the sample companies registered between 2005-2009 on Indonesian Stock Exchange (IDX), they are included in the 50 leading companies in market capitalization . The result of this study using man whitney t-test, multiple regression, and moderated regression analysis finds that: 1) There are significant differences between the book value of equity with a market value of equity. Over the last three years (2007,2008,2009), the average equity market value is much higher than the book value of equity, 2) ROA (possitive and significant), debt to equity ratio (possitive and significant), intangible assets (possitive and significant) effected on firm value, but earning quality has not effected on firm value 3) Earning quality as a moderating variable has not proved affect the relationship between current ratio, ROA, debt to equity, asset turnover and firm value.
Keseimbangan Jangka Panjang antara Variabel Makro Ekonomi dengan Indeks Harga Saham Adisetiawan, R
Jurnal Trikonomika Vol 10, No 2 (2011): Edisi Desember 2011
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Abstract

The economic condition of a good country usually characterized by the reduced amount of money in circulation, declining inflation, a stronger exchange rate of IDR/USD, as well as the decline in interest rates. This study aims to determine whether there is a balance of long-term and simultaneous relationships between macroeconomic variables (inflation, BI rate, 1-month deposit interest rate, money supply and exchange rate IDR/USD) to Composite Stock Price Index (CSPI) on the Stock Exchange Indonesia using the cointegration test and Vector Auto Regression (VAR) for the period 1995-2011. Cointegration test shows that there is a strong long-term balance between macroeconomic variables in the study of the JCI, while the test results of an analysis using Vector Auto Regression (VAR) indicates that there is an interplay of simultaneous relationships between macroeconomic variables in the study by CSPI.
Pengaruh Struktur Modal, Kepemilikan, dan Faktor Eksternal pada Penentuan Nilai Perusahaan Suteja, Jaja; Manihuruk, Winston
Jurnal Trikonomika Vol 8, No 2 (2009): Edisi Desember 2009
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This Study investigates the factors which influence value of the firm in publicly traded companies listed at Jakarta Stock Exchange. In this research, capital structure influenced by liquidity ratio, operational income volatility, profitability, size of the firm, capital expenditures, economy crisis and exchang rate. Meanwhile, value of the firm be influenced by capital structure estimate, managerial ownership, institutional ownership, profitability, economy crisis, exchange rate and IHSG. The result of this research will be expected to explain determinants of capital structure and value of the firm thereby the firm could anticipate its in order to avoid over leverage and decreaing value of the firm. This research using survei method toward publicly traded company listed in Indonesian Stock Exchange as grouped in manufacturing companies from 1994to 2005. The data collected consist of daily transaction share and lHSG from 1994 to 2004. This research using panel data analysis. According to the result of this research could be formulate concluding remark these: value of the firm influenced by capital structure, managerial ownership, institutional ownership, economic crisis, exchange rate and IHSG. Meanwhile capital structure influence liquidity ratio, earning volatility, profitability, size of the firm, capital expenditures, economic crisis and exchange rate.
Risiko Ketidakpatuhan Wajib Pajak Sebagai Dasar Peningkatan Kepatuhan Santoso, Wahyu
Jurnal Trikonomika Vol 8, No 1 (2009): Edisi Juni 2009
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Risk-based approach has been used in audit-case selection to ensure that the audit is more focused on high risk taxpayers, non-compliance taxpayers, by which taxpayers’ compliance could be improved. To do so, a good understanding on variables determining taxpayers’ non-compliance becomes necessary. This study employs non-compliance determinants identified in previous researches, i.e. the economics theory of tax compliance. The objectives of this study are: (1) to categorize taxpayers based on their risks, low, medium or high; (2) to find whether there is any significant difference between the categories of taxpayers’ risks; (3) to identify variables that differentiate taxpayers in each risk category. Discriminant analysis employed in this study is able to construct discriminant functions that could be used to categorize taxpayers into three types of taxpayers based on their non-compliance risks, low-risk, middle-risk, and high-risk taxpayers so that the discriminant functions could predict whether a taxpayer tends to a low-risk, a middle-risk or a high-risk taxpayer. Moreover, the discriminant functions could be improved such that it could be used as a tool in risk-based approach applied in audit-case selection process. Hopefully, it can improve the effectiveness of tax audits and ends up with improved taxpayers’ compliance. This study identifies variables determining corporate taxpayers’ non-compliance. The variables are tax rate, penalty, tax audit, capital structure, the type of shareholders, the type of taxpayers’ business, taxpayers’ business scale, ratio taxes paid over sales and loss carry forward. The study also identifies dominant variables in each category of taxpayers’ risks.
Strategi Operasi dan Penyampaian Jasa serta Dampaknya pada Nilai Jasa dan Kinerja Pemasaran Juju, Undang
Jurnal Trikonomika Vol 9, No 1 (2010): Edisi Juni 2010
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The objectives of the study are (1) description market orientation (2) tested explanation on the influence of: market orientation upon service operational delivery strategy; service operational and delivery strategy upon service value; service operational and delivery strategy upon market performance;and service value upon marketing performance. The research methods used in the research are descriptive and explanatory survey at 50 BPR’s in West Java. The data were collected through the interview with marketing division in September until December 2007. Data analysis used Path Analisys and processed with Amos. The result of reseach showed that (1) BPR’s have moderately done market orientation, (2) BPR’s have moderately done service operational strategy and service delivery strategy,. (3) BPR’s service value placed moderate category, (4) BPR’s marketing performance placed low category (5) market orientation has significantly and positively influenced strategy operasional and delivery service, (6) service operational and delivery strategy have significantly and positively influence service value, (7) service operational and delivery strategy have positively and significantly influence upon marketing performance, but partially service operational strategy have negative influenced, (8) service value has positive and significant influence upon marketing performance.
Model Prediksi Kepemilikan Manajerial Perusahaan Go Public Berbasis Pendekatan Multinomial Logit Suteja, Jaja
Jurnal Trikonomika Vol 10, No 2 (2011): Edisi Desember 2011
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The objective of this research is to provide empirical evidence of the factors that influence the probability of the managers to take part in managerial ownership. The examined factors on this study are consisted of investment opportunity sets, leverage, dividend payout ratio, profitability, growth rate of the firm, size of the firm, value of the firm, equity market value, and institutional ownership. The sample is consisted of 66 firms of which 41 of them had no managerial ownership, 10 firms had medium managerial ownership and 15 firms had high managerial ownership. The data collected is the data in the year 2007 and it is conducted by stratified random sampling. Multinomial Logit Regression is used in order to test the research hypothesis. The research finding indicates that investment opportunity sets, equity market value, size of the firm and institutional ownership are variables that significantly predict the managerial ownership. The result of this research also indicates that investment opportunity set, equity market value, the size of the firm as well as institutional ownership are statistically significant in predicting companies that have no managerial ownership.
Pengaruh Financial Leverage, Earnings per Share, dan Dividend per Share terhadap Harga Saham Rusliati, Ellen; Prasetyo, Galih
Jurnal Trikonomika Vol 10, No 1 (2011): Edisi Juni 2011
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This researchs puposes are to know the Financial Leverage, Earnings per Share (EPS), Dividend per Share (DPS), stock price, and the level of influence Financial Leverage, Earnings per Share (EPS) and Dividend per Share (DPS) partially or simultaneously to the stock price. Research methods used are descriptive and verificative. Methods of analysis used are multiple linear regression, correlation, and coefficient of determination. Simultaneous hypothese is tested through F test and partial hypotheses are tested through t test. Annual data are obtained from the Indonesian Stock Exchange.Financial leverage trend is decreasing, while EPS, DPS, and stock price trends are increasing. Financial Leverage, Earnings per Share (EPS) and Dividend per Share (DPS) simultaneously have influence on stock price in manufacturing companies listed on the Indonesian Stock Exchange amounted to 75.17% in 2006-2008. Financial Leverage partially did not affect stock prices significantly, while Earnings per Share (EPS) has positive effect and significant with determination coefficient of 54.4%, and Dividend per Share (DPS) 20.7%.
Peningkatan Informasi Potensi Ekonomi Serta Profil PMA dan PMDN Kota Cimahi Koesworodjati, Yudhi
Jurnal Trikonomika Vol 8, No 1 (2009): Edisi Juni 2009
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Abstract

One of the most strategic economy policy to stimulate regional economic growth is increasing the investments. To achieve this, efforts to influence the investor must be taken. This study aim to organizing & mapping potential potential economy of Kota Cimahi; in order to get the new & accurate data information to influence the investor to invest in Kota Cimahi. This study used descriptive method based on problem solving according to field observation. This study show that investment policy must become more focused on two important aspects: internal and external aspect. The internal aspect are building conducive & efficient climate for investment. The external aspect are providing accurate & informative data about regional potential economic of Kota Cimahi.

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