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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 17, No 1 (2014): April 2014" : 13 Documents clear
The effect of training and competency on employees organizational commitment at PT. Bank Danamon in Ambon city Ventje Jeffry Kuhuparuw; Sherly Ferdinandus
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 1 (2014): April 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.266

Abstract

This study aims to identify and analyze training, competency, and organizational commitment; It also analyzes the effect of training on organizational commitment, the effect of competency on organizational commitment, the effect of training and compe- tency on organizational commitment at PT Bank Danamon in Ambon City. The method applied is a survey research method to 60 employees of PT Bank Danamon in Ambon. Technical analysis used to test the hypothesis is multiple linear regres- sion.The results indicate that training shows the effect of 89.5%, and competency of 13.0%. Since other factors also are predicted to affect the improvement of organiza- tional commitment in addition to training and competency, it is necessary to include the provision of motivation and clarity of career. From the point of view of the rela- tionship with the employees, both variables are considered as important parts. Leaders are also expected to actively involve in the implementation of the tasks so that interac- tion between leaders and subordinates can be interwined, and this cumulatively helps leaders know the problems faced by employees. Thus, the employees would feel cared for and this subsequently has impact on loyalty to the company or higher commitment.
Income smoothing practices and empirical testing using discretionary accounting changes Theresia Trisanti
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 1 (2014): April 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.271

Abstract

Financial statements of listed firms are analyzed by financial analysts and investors. In this case, the firms may suffer from stock price declines if they do not meet market expectations. Listed firms may not only have incentives to avoid income declines and losses, they also have incentives to meet or beat market expectations in order to pre- vent declines in stock price. Income smoothing (IS) is the intentional dampening of fluctuations about some levels of income that is considered to be normal for a firm. IS manipulation has a clear objective, which is to produce a steadily growing stream of income. In this study, income-smoothing practices of Indonesian listed companies are detected through empirical tests using discretionary accounting changes (DAC) as IS instrument. Sample firms are classified as smoothers and non-smoothers using income smoothing behavior index. Results show that possible motivations of DAC transac- tions are income smoothing. The two independent variables such as external audit quality institutional ownership have significant influence towards IS practices. But, the type of industry has no significant relationship towards IS Practices.
Economic, social and environmental disclosure, a theoretical framework and its application in Vietnam Viet Ha TRAN VU; Anh MAI; Cam Tu DOAN
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 1 (2014): April 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.262

Abstract

This study focuses on the appraisal of firms performance and on its representation and reporting. Using interviews and inquiries in firms operating in the cement industry in Vietnam, two points are investigated. First, whether firms top executives consider that firms sustainable performance may include economic, social or environmental performance that is not integrated in financial statements. The theoretical framework is the stakeholder theory complemented with the institutional theory. Second, whether economic, social and environmental performance should be disclosed to answer the expectations of the various stakeholders. Therefore, our research contributes to corporate governance studies by focusing on reporting dedicated to all the stakeholders.

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