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Journal of Economics, Business, & Accountancy Ventura
Published by Universitas Hayam Wuruk Perbanas
ISSN : 20873735     EISSN : 2088785X     DOI : http://dx.doi.org/10.14414/jebav
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Economics, Business and Accountancy (JEBAV) addresses economics, business, banking, management and accounting issues that are new developments in business excellence and best practices, and methodologies to determine these in manufacturing and financial service organisations. It considers all aspects of economics and business, including those management and accounting and economics with other fields of inquiry. JEBAV published by Research Center and Community Services STIE Perbanas Surabaya, East Java, Indonesia.
Arjuna Subject : -
Articles 13 Documents
 1   2 
Search results for , issue "Vol 16, No 2 (2013): August 2013" : 13 Documents clear
THE EFFECT OF INFORMATION ASYMMETRY ON EARNINGS MANAGEMENT THROUGH ACCRUAL AND REAL ACTIVITIES DURING GLOBAL FINANCIAL CRISIS Lodovicus Lasdi
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 2 (2013): August 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.189

Abstract

This study examines the impact of the 2008-2009 financial crisis on the earnings managementbehavior of Indonesian listed firms. This study gives evidence of how the presence of informationasymmetry affects management incentives to manage earnings, especially through real activities.When information asymmetry is high, stakeholders do not have sufficient resources, incentives oraccess to relevant information to monitor managers actions, which gives rise to the practice ofearnings management. This research replicate the work of Richardson (2000) and Rahmawatiand Baridwan (2006) but in the setting of during global financial crisis. This study examines theeffect of SarbOx on earnings management behavior and shows that earnings management hasshifted from accrual management to real account management. Using 55 manufacturing firmsfrom 2008 to 2011, this study adds to our knowledge of earning management and informationasymmetry during global financial crisis in Indonesia.
ANALYSIS OF MARKET DISCIPLINE MECHANISM IN INDONESIA BANKING INDUSTRIES Moch. Doddy Ariefianto; Yuswanto Yuswanto
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 2 (2013): August 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.180

Abstract

The market discipline is considered an important element for creating a sound and efficient operation ofthe banking industry. It can be shown by the response of investors and depositors of the business operationsand management in relation to the risk of a bank. Theoretically, there are hypotheses must be accomplishedin order to effectively market discipline occurs. The first hypothesis, whether the marketdiscipline provides a signal for of banks regarding the existence of a certain conditions which is inconsistentwith sound and efficient bank and business operation (Disciplining Signal Hypotheses; DSH).The second, bank management will respond to the signal by making efforts towards the implementationfor correction on the business in line with expectations (Corrective Response Hypotheses; CRH). Theverification used the empirical accounting data and market commercial banks with a total of 110 frequencyof semester 2000-2010 (panel data, 1843 observations). Empirical analysis model used regressionpanel data. The estimation results indicate that DSH gained strong empirical support. On the otherhand, the result of estimation involved in CRH is still significantly weak. This indicates that the marketdiscipline mechanism has not operated optimally in Indonesian banking industries. Therefore, correctionis required especially on regulatory mechanisms to improve the quality of banking.
SOME FACTORS INFLUENCING THE EMPLOYERS PERFORMANCE AT THE ADMINISTRATION OF POLITEKNIK NEGERI SRIWIJAYA THROUGH USER EVALUATION Irma Salamah
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 2 (2013): August 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.185

Abstract

The user evaluation is a wide construct where the evaluation is on an evaluation or measurementof individual attitudes and beliefs towards both goods and services. Evaluation of the userstechnology-task fit is an important thing related to the achievement of individual performance. Asproposed the construct of technology-task fit to serve as a benchmark for measuring the userevaluations of information systems. This research refers to studies that have been conducted bythe previous researchers on individual performance to be verified by the expectation if the tasktechnologyfit can give a positive value for the user evaluation. As assumed, there is a positiverelationship when increasing individual performance, in which this study is focused on employeeperformance at Polsri administration. The sample consists of 64 employees at Polsri administration.The results show the characteristics of technology, individual, and technology-individualinteractions having positive and significant impact on user evaluation. The characteristics of thetask and the task-technology interaction have no significant effect negatively on user evaluation.However, the user evaluation has positive effect significantly on performance.
MULTIDIMENSIONAL CAUSAL PATH ON ORGANIZATIONAL COMMITMENT AND JOB SATISFACTION IN INTENTION TO LEAVE BY ACCOUNTANTS Ivan A. Setiawan; Imam Ghozali
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 2 (2013): August 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.190

Abstract

The turnover phenomenon of professional accountants has become an important issue both amongpractitioners and academics. This study investigates the phenomenon of turnover by using constructsmultidimensional organizational commitment and job satisfaction is seen as a factor affecting theturnover, as well as using constructs of intention to leave as a proxy for turnover. Two theoreticalmodels are confirmed: Theoretical Model 1 puts multidimensional organizational commitment asantecedents to job satisfaction, and Theoretical Model 2 is the construct of job satisfaction as an antecedentto multidimensional organizational commitment. Turnover intention is the final output onboth models. This employed 107 professional accountants from various public accounting firms inIndonesia and these were analyzed by means of structural equation model (SEM). It shows that theTheoretical Model 2 is better than Theoretical Model 1. The parameter estimates indicate that a positiverelationship between job satisfaction and affective commitment. There were negative relationshipbetween job satisfaction and low alternative commitment, between job satisfaction and high sacrificecommitment, and between job satisfaction and affective commitment with intention to leave.
THE EFFECT OF INVOLVEMENT IN SELECTING STRATEGIC INITIATIVES AND STRATEGIC INITIATIVE REPORT ON DIVISION MANAGERS PERFORMANCE EVALUATION USING BALANCED SCORECARD Syaiful Anas; Mahfud Sholihin
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 2 (2013): August 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.181

Abstract

This study attempts to analyze the effect of involvement in the selection of strategic initiativesand the strategic initiatives report on strategic initiatives and managerial performance evaluationin the Balanced Scorecard (BSC) context. It is argued that managers involvement in theselection of strategic initiatives will increase the tendency to arrive at a conclusion that is consistentwith their preference especially when they receive complex information. In addition toit, strategic initiatives report is expected to reduce the effect of motivated reasoning by providingstrong evidence on the initiatives effectiveness. Using a 22 between subjects of experimentinvolving 63 undergraduate students, it was found that the involvement of the managershas no significant effect on both the evaluation of strategic initiative effectiveness and divisionmanagers performance. Furthermore, it was also found that the strategic initiative report hasonly effect on division managers performance but at the unexpected direction. Finally, thestudy cannot provide evidence on the interaction effect of the two independent variables.
CHERRY PICK, SHOPPING SATISFACTION, AND MARKET MAVEN Endang Ruswanti
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 2 (2013): August 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.186

Abstract

The study examines the effect of five dimensions of selective consumers, commonly known as cherrypick, on market maven mediated by shopping satisfaction. For practitioners, cherry pickers havecontributed to a lot in building price competition among retailers, or retailers trying to have thecheapest deals in the weekly ad and the discount price. Cherry pickers are interested in shoppingwith the discount price of 50% -70%. As retail management strategy, it has the aim to gain biggerturnover. The segment of cherry pick has been discovered quite large, heterogeneous, and potentiallyattractive to retail management. Market maven functions as non-cost promotional tool byvoluntarily conveying to consumers who need information about product, brand, price, deficiencyand excess product, place of purchase and method of payment. It shows that the dimensions of attractivediscount 50%-70% and the consideration for the purchase of discount product affect shoppingsatisfaction. Shopping satisfaction affects the market maven. Dimensions of discount 50%-70% and discount information affect the market maven. Consumers who have market maven natureneed to know the description on large discount retail offer and discount information so that theycan be conveyed voluntarily to consumers in need. Women tend to be more cherry picking andmarket maven than men at the age of 31-50 years.
ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN INDONESIA Hamidah Hamidah
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 2 (2013): August 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.191

Abstract

The IFRS can be applied in the multi national company (MNC) and listing firms across the countrybut it does not mean it can replace the national accounting standards that have been owned by respectivecountries. The accounting standardization is not an easy job because each country has differentpolitical, social, and economic background. This study is to reveal the reason and who is behindIFRS adoption in Indonesia. This qualitative research is a case study based on cases representinginstitutions in Indonesia: DSAK, DPN IAI, BAPEPAM-LK, the finance ministry and the ministryof state own enterprises (BUMN). Data were collected by interviews and using readily availabledocuments and processed with thematic analysis. The result shows the adoption of IFRS decisions isdriven by international interests. Indonesia's membership in several international organizations, suchas IFAC (International Federation on Accountant), IOSCO, and the G-20, has resulted in the approvalof global accounting standards in Indonesia. Each organization has done a variety ways toensure that its members adopt IFRS. IFRS should be based more on Indonesia accounting needs andshould not be only based on a desire particularly coercion from others. In-depth analysis based onthe reality of each particular business should be conducted before a decision to adopt IFRS is taken.
THE RISK PHENOMENON OF INVESTING IN CAPITAL MARKET (INDIVIDUAL BROKER PERCEPTION) Ang Swat Lin Lindawati; Tiffany Roselin
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 2 (2013): August 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.182

Abstract

This exploratory study is concerned with phenomenon of the risk of investing in capital market,which is often distressing and being perceived negatively by public/investors. Intentionally,its establishing the main reasons for the public lack of interest toward capital marketinvestment products. The understanding of professional perception in capital market such asbroker relies on the phenomenon of risk of investing in capital market had been proposed ofthis study. Therefore, phenomenology research approach is chosen to reveal participant perceptionbased on participants experiences through in depth interview technique. The resultof this exploratory suggests that trust may become one of key element to change publics perception,which very often already negative toward capital market. Investors need securityassurance toward the investment fund; the broker must be able to assure the trust that hasbeen given by the investor through the verification of the brokers capabilities and knowledge.
DECISION OF SIGN OFF PREMATURE BASED ON AUDIT RISK AND TIME BUDGET PRESSURE BY THE PUBLIC ACCOUNTANT FIRMS IN EAST KALIMANTAN Anisa Kusuma Wardani
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 2 (2013): August 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.187

Abstract

Based on the urgency of the professional auditor in providing the auditor's opinion in EastKalimantan, some previous researchers state that time budget pressure has a significant andpositive effect on sign off premature, and audit risk has a positive and significant effect onthe sign off premature, then the auditor will take highest audit risk if doing premature terminationof the audit procedures. This study surveys the 45 perpetrators of the practice of publicaccounting in the province using technical analysis regression. The results showed thatthe risk of audit and time budget pressure have a significant and positive effect on the decisionsign off premature, because it indicates any misstatement of the auditor for audit riskinformation. Thus, this condition can speed up the decision of premature sign off.
AN EXAMINATION OF THE EFFECTS OF OWNERSHIP STRUCTURE AND FINANCIAL LEVERAGE ON THE DIVIDEND POLICIES OF LISTED FIRMS IN NIGERIA Uwalomwa Uwuigbe
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 2 (2013): August 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.183

Abstract

In an attempt to provide a developing economy perspective to the corporate dividend puzzle, thisstudy basically examined the effects of ownership structure and financial leverage on the dividendpayouts of firms operating in Nigeria. Using the judgmental sampling technique, a sampleof 50 selected listed firms from the Nigerian Stock Exchange Market where analyzed using theannual reports for the period 2006 to 2010. The choice of the selected firms arises based on thecapital structure and the availability of data for the listed firms. The regression analysis methodwas employed as a statistical technique for analyzing the data collected from the annual report ofthe selected firms. Findings from the paper revealed that there is a significant positive relationshipbetween ownership structure and the dividend payout of the sampled firms in Nigeria. Inaddition, the paper revealed that there is a significant negative relationship between financialleverages and the dividend payout of firms. Thus the paper concludes that while the ownershipstructure of firms in terms of equity interest appear to have a visible and significant effect ondividend payout of firms, on the other hand, the financial leverage have a very significant negativeimpact on firms corporate dividend payout policies.

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