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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
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Search results for , issue "Vol 16, No 3 (2013): December 2013" : 13 Documents clear
THE EFFECT OF PROMOTION COST AND DISTRIBUTION COST ON COMPANYS SALES OF THE FAST MOVING CONSUMER GOODS INDUSTRIES Sinta Wardani; Ujang Sumarwan; Tb. Nur Ahmad Maulana
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 3 (2013): December 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.223

Abstract

The purposes of this study are (1) to analyze the effect of the promotion cost and distributioncost on companys sales partially and simultaneously (2) to formulate managerial implications related to the results of this study. Data was collected from 29 companies which separated into 18 foreign direct investments companies and 11 domestic investments companies.Secondary data was gathered through consolidated financial statements companies whichlisted on IDX for the 2007-2012 years ended. Data panel analysis fixed effect model was usedto estimate the effects of promotion cost and distribution cost. Based on the FEM analysis, allindependent variables of foreign direct investment and domestic investment companies hassignificant effect on their sales. The results of this study suggestedfor managerial implications to increase the efficiency of promotion cost and distribution cost.
SEARCHING FOR A MORAL CHARACTER: THE GENESIS OF THE AUDITOR'S DUTY Sasongko Budisusetyo; Bambang Subroto; Rosidi Rosidi; Solimun Solimun
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 3 (2013): December 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.228

Abstract

Frequently, questions are asked to the accounting profession in the face of ethical dilemmassuch as how auditors should behave. Many studies have shown moral character is importantin ethical judgment, but there is very little explanation about the moral character of its own.This study aimed to test empirically the effect of individual personality factors, such as moralcharacter variables comprising the dimensions of spirituality, idealism, moral courage, andperspective taking in the ethical judgment. Research data was obtained by distributing questionnaires to the auditor in Surabaya and Jakarta. Auditors' ethical decision-making ismeasured by making a story of ethical scenarios. Furthermore, the data were analyzed usingsoftware WarpPLS. This study shows importance of moral character in an auditor's ethicaldecision. This study shows that being an accountant is a choice being a noble human beingand not a mere pursuit of economic benefits.
THE IMPACT OF FUEL PRICE INCREASE ON STOCK PRICE IN INDONESIA STOCK EXCHANGE Teddy Chandra
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 3 (2013): December 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.219

Abstract

The purpose of this research is to analyze the response ofIndonesian Capital Market to increasein fuel price as announced by the Government on June 22nd, 2013. This study uses abnormal returns and trading volume activity as the indicatorsto observe investors responses in the capitalmarket. Event study is used in order to examine investors responses. It measures the investorsresponse before and after the announcement of increase infuel price. The sample used in thisstudy includes all companies listed on the LQ-45 for the period of February to July 2013. Theresult indicates that there are significant negative abnormal returns before the announcement ofincreasing in fuel price and there are positive abnormal returns after the announcement of increasing in fuel price. However,there is no significant difference between the abnormal returnsbefore and after the announcement. Additionally, there is an increase in activity shown by theincrease in trading volume activity before and after the announcement. Yet, there is no significantdifference between the activity before and after the announcement.
COMPLAINT BEHAVIOR: RELATIONSHIPS INDIVIDUALISM, SELF CONFIDENCE AND VOICE INTENTION WITH GENDER AS MODERATING VARIABLE Sri Hartini; Aventina Aventina
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 3 (2013): December 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.224

Abstract

The study aims to explain the customers complaint behavior. This especially attempts to revealthe relationships among antecedent variables ofcomplaint behavior. The study uses hypothetically quantitative design research toexplain relationships among variables. Due to the infinitenumber of population, accidental sampling technique is implemented. Path analysis and subgroup analysis were adopted to analyze the data. It was found that that customers individualismaffect customers self confidence and gender was found tobe a moderating variable in the relationships. The customers self confidence influences the customers voice intention and genderwas not moderating in this relationships. The customers individualism did not affect the voiceintention and gender was found to be the moderating variable inthis relationship.
ANALYSIS OF THE ROLE OF INTERNAL AUDITORS FUNCTION TOWARDS THE LENGTH OF AUDIT DELAY Sri Astuti; Kusharyanti Kusharyanti
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 3 (2013): December 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.229

Abstract

The role of internal auditors function is very important. This research investigates the effectof the function and contribution of internal auditor on audit delay. Audit delay is measuredby using the number of days between a firms fiscal yearend and the audit report date. Indoing this analysis, this research used samples from 218 companies other than financial institutions listed on Indonesia Stock Exchange that published annual report at 2012. The method used was purposive sampling. The analysis was done by means of multiple regression,with dependent variable is audit delay and independent variables are of quality and contribution of internal auditor function. The results of this research show that there is no significanteffect of quality and contribution of an internal auditor function in a firm on audit delay.
BUSINESS ETHICS AS A BASIS FOR DESIGNING THE VISION AND MISSION HOSPITALS: EMPIRICAL EVIDENCES FROM MUHAMMADIYAH HOSPITAL PONOROGO, INDONESIA Anna Marina; Sentot Imam Wahjono
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 3 (2013): December 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.220

Abstract

This study aimed to identify business ethics practiced in hospital-based religious values as the basisfor designing the vision and mission. Designing was done by discussing business ethics found inthis research with the ethical and moral conceptsof Islam and Muhammadiyah. This research wasconducted at Muhammadiyah hospital. This studyused a qualitative approach to the phenomenological analysis techniques to process data collected through in-depth interview, outside observation, and relevant documentation. In-depth interviews carried out ten times for eleven key informants. Focus Group Discussion held twice for twenty-one executive employees. Observation wasdone for eleven times over a period of six months, including observation and interviews with tencustomers. Triangulation process is done by presenting the opinion of prominent figures in Muhammadiyah through his writing in several books onthe values of Muhammadiyah including basicideological struggle of the Muhammadiyah founder KH Ahmad Dahlan. Similarly, the theory ofIslamic Business Ethics findings are used to guide the Vision, Mission and then business ethicspracticed by the management and employees of Muhammadiyah Hospital.
DETERMINANTS OF CUSTOMERS IN SELECTING SHARIA BANKING SYSTEM FOR SAVING IN EAST JAVA - INDONESIA Joko Mariyono
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 3 (2013): December 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.225

Abstract

Sharia banks have been developing in many countries since the evidence that the banks weremore resistant to financial shocks. In Indonesia, Sharia banks have a good environment becausemajority of Indonesian people is Muslim. During recent years, Shariabanking inIndonesiashows a dramatic growth. This paper is to examine internal factors affecting customers decisionto choose Sharia banking systemas a place of saving. Logit regression was used to estimate amodel of customers decision. Cross-sectional data, consisting of101 Sharia customers and 110conventional customers, were randomly drawn from database of a multinational bank that provides both Sharia and conventional schemes. The results show that age, gender and religion ledto customers more likely to invest their money in Sharia scheme. In contrast, income, entrepreneur and student led to customers less likely to choose Sharia scheme as a place of investment.Highest positive impact came from religion, and highest negative impact came from student.Even though the majorityof Indonesian people are Muslim, the total possibility of people to select Sharia scheme was low.
THE EFFECT OF REWARD AND JOB SATISFACTION ON THE POLICE PERSONNEL PERFORMANCE IN THE RIAU POLICE HEADQUARTERS Vita Mayastinasari
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 3 (2013): December 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.221

Abstract

This study examined the effect of reward and job satisfaction on the police personnel performance in the Riau Police Headquarters. This involved 12 locations, such as POLDA Riau,POLRESTA Pekanbaru; and 10 Police of Resorts/POLRES (Indragiri Hilir; Indragiri Hulu;Pelelawan; Siak; Bengkalis; Dumai; Rokan Hilir; Rokan Hulu; Kampar; Kuantan Singingi)with number of population was 6,010 personnel. The sampling technique used stratified random sampling. Questionnaires were distributed to612 respondents that consisted of Bintara,First Officer (Pama) and Intermediate Officers (Pamen). The results show that: 1) simultaneously, there was a direct positive effect on the performance of the reward. But partially, on 9object of research, namely: POLDA Riau; POLRESTA Pekanbaru; and 7 POLRES (IndragiriHilir; Pelalawan; Siak; Bengkalis; Dumai; Rokan Hilir and Kampar), there was no direct influence of the reward on the performance; 2)and partially and simultaneously, there was adirect and positive effect of job satisfaction on the performance; 3) and partially and simultaneously, there was a positive and direct effect ofreward on job satisfaction; 4) simultaneously,there was an indirect effect of reward towardperformance. However, partially, there was noindirect effect of reward on performance at the Kuantan police station Singingi.
CAUSE-RELATED MARKETING: MODERATION EFFECT OF CUSTOMER VALUES ON THE INFLUENCE OF CAUSE-BRAND FIT, FIRM MOTIVES AND ATTRIBUTE ALTRUISTIC TO CUSTOMER INFERENCE AND PARTICIPATION INTENTION Halim Rizal Edy; Adiwijaya K.; Fauzan R.
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 3 (2013): December 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.226

Abstract

This study develops a conceptual model of Cause-related Marketing (CrM) investigating the effect of cause-brand fit, firm motives and altruistic attribution to customer inference and participation intention moderated by customer values. The approach used is quantitative where dataare collected through a surveyusing non-probability sampling techniques. The sample wasformed by consumers of Bottled Drinking Water Aqua brand and data was analyzed throughstructural equation modeling and multi-group analysis to test the hypothesis of moderation onthe model. The findings in this study show consumers may use brand attitude before they participate in behavior intention that formed through CSR perception, brand credibility and altruisticattribution using firm social motives and cause-brand fit inCrM campaign. The results confirmlower altruists consumers use mainly altruistic attribution to form their judgment on brand credibility. They also employ cause-brand fit and firm motives to shape their decision on CSR perception in CrM messages.
THE EFFECT OF ENVIRONMENT ANDAUDITOR INDIVIDUAL FACTORS ON AUDITOR JUDGMENT Dianwicaksih Arieftiara; Pujiono Pujiono
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 3 (2013): December 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.217

Abstract

This research examinesfactors influence auditors, when they make ortake judgments duringaudit clients financial statement. Those factors were divided into two groups; environmentalfactors and auditor individual factors. Environmental factors are consists of internal auditorquality and communication between auditor and client. Whereas individual factors consist ofauditors experience and auditors attitude under time pressure. Furthermore,this research usedempires data are 86 respondents. The characteristic of those respondents were auditors whowork in public accounting firms on Surabaya, had experience three years minimum, ever auditclient who had internal audit departmentand ever audit the same client morethan once. The results of researches analysis could be learned that there are many factors influencing auditorjudgment. In conclusion, this study found that internal auditor quality, auditors experience andauditors attitude under time pressure has influence toward auditor judgment. Whereas, communication between auditor and client doesnt have influence toward auditor judgment.

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