cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
INDONESIA
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 17, No 2 (2014): August 2014" : 13 Documents clear
The effect of litigation risks to earnings management using audit quality as moderating variable Titis Puspitaningrum Dewi Kartika; Joicenda Nahumury
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 2 (2014): August 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.312

Abstract

In agency theory, a company, which separates the functions of governance and ownership, is going to be susceptible to the agency conflicts. The arising agency conflict causes the information, which is provided by manager becoming different or can be manipulated. One of common practice done by manager is earning management, where earning management is an accounting policy choice conducted by the managersfor the variety of specific purposes. This study tries to reveal whether audit qualities are able to reinforce the association between litigation risks to the earning management practice. Auditor litigation has 14 characteristics of companies being able to be auditor litigation by calculating LITSCORE. Earnings management is proxied by The Modified Jones Model while audit quality is proxied by industry specialization. This study uses financial statements data of the manufacturing companies listed in Indonesia Stock Exchange in 2010-2012. Analysis, which is used in this study, is the MRA(Moderated Regression Analysis). The results of this study suggest that there is influence between litigation risk to earnings management while audit quality as measured by specialized auditors cannot strengthen relationship between litigation risk and earnings management. This is because audit quality as measured by specialized auditors did not show a strong relationship.
The HRs entrepreneurial competency development and the effects on the performance of small and medium enterprises in South Sulawesi Saban Echdar
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 2 (2014): August 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.303

Abstract

Small and Medium Enterprises (SMEs) can expand employment and provide economic contribution to economic development, and increase public incomes as well as boost economic growth. Thus, they play a role in achieving national economic stability. However, the quality of human resources in SMEs still low, as well as advanced production techniques, low innovation, and lower banking access. This study aimed to analyze the influence of the knowledge, skills, and abilities of entrepreneurship of human resource of SMEs towards the performance of SMEs in South Sulawesi. The population study was all SMEs in South Sulawesi by clustering at four cities: Makassar, Pare-Pare, Takalar, and Bulukumba totaled 680,610 business units with 3,403,150 workers. The purposive sampling and random sampling of 160 respondents was employed and the analysis was by using multiple linear regressions. It shows that knowledge of entrepreneurship has positive but not significant influence towards the performance of SMEs. Entrepreneurial Skills and competence both have positive and significant influence towards the performance of SMEs because they were able to manage the business, although not evenly. Entrepreneurship ability more dominantly affects the performance of SMEs due to the volume of business or sales began to increase, with net profit rising.
Analysis of firm size, leverage, corporate governance on earnings management practices (Indonesian evidence) Indra Satya Prasavita Amertha; I Gusti Ketut Agung Ulupui; I Gusti Ayu Made Asri Dwija Putri
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 2 (2014): August 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.308

Abstract

The inconsistency of the results in previous studies related to the relationship of firm size and leverage on earnings management practices is still interesting. In contrast to the previous studies, this study is not merely to determine the effect of firm size, leverage,and corporate governance on earnings management practices partially but also to include the variable corporate governance (CG) is also thought to be able to moderatethe effect of firm size and leverage variables on earnings management practices.Discretionary accruals as proxy for earnings management and are also measured using Performance-Matched Discretionary Accruals Model. Using Moderated Regression Analysis (MRA) and Residual Test, the result shows that firm size and corporate governance have a significant effect on earnings management, whereas the leverage was not found to have a significant effect. In addition, the results of this study indicate that corporate governance is able to moderate the relationship firm size and leverage on earnings management practices.
Creating an appropriate competitive performance by innovation and competitive firm strategy (a study of foods and beverage industry in Makassar) Abdul Rakhman Laba
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 2 (2014): August 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.457

Abstract

This study attempts to investigate the effect of innovation, cost strategy and delivery system on the quality and flexibility in achieving high firms performances in foods and drinks industry. This research was undertaken in Makassar on 120 firms which are represented by staff, managers, directors, owners and HRD, using questionnaires. Types of firms which participated in the survey are individually owned firm, sole proprietary, commanditer and corporation which operate in the several Makassar suburb. The data were collected and analyzed by implementing Structural Equation Modeling. It shows that innovation has affected quality significantly. Cost strategy has also affected quality significantly and also cost strategy has affected flexibility significantly. However, the cost strategy did not affect quality. Beside, quick delivery system did not affect the flexibility. The quality did not affect firm performances whereas the flexibility has affected firm performance significantly.
The emotional intelligences effect on job satisfaction of bank salespeople Meutia Karunia Dewi; Achmad Sudjadi; Wiwiek Rabiatul Adawiyah
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 2 (2014): August 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.304

Abstract

This research tested the effect of emotional intelligence (EI) on job satisfaction (JS), with positive affect (PA) and negative affect (NA) as mediators and organizational learning capability (OLC) as a moderator. Respondents of this research are 132 salespeople of banks in Banyumas Regency, Central Java Indonesia. They completed 59 items on distributed questionnaires. Results using structural equation modeling indicated that positive effect of EI on JS was not significant; instead, the effect was significantly mediated by PA. Furthermore, EI had significant positive effect on PA and PA had significant positive effect on JS as well. Those results confirm expectation derived from Affective Events Theory regarding the role of work affectivity as an interface between personality and work attitudes. Meanwhile, EI had insignificant negative effect on NA and NA also had insignificant negative effect on JS, therefore, NA was not a significant mediator of EIs effect on JS. Different from expectations, OLC was not a significant moderator of the effect itself.
The effect of accrual earnings management and real earnings management on earnings persistence and cost of equity Zumratul Meini; Sylvia Veronica Siregar
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 2 (2014): August 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.309

Abstract

There are two kinds of earnings management: accrual earnings management and real earnings management. This study aims to assess the effect of earnings management on earnings persistence and cost of equity on 155 firms listed on the Indonesia Stock Exchange during the 2001-2010 periods. Analysis in this study uses the Panel Regression Fixed Effect method. The result shows that accrual and real earnings management do not weaken earnings persistence. Furthermore, it was found that accrual earnings management has a positive effect on the cost of equity. Conversely, earnings management through real activity manipulation has a negative effect on the cost of equity. These results may indicate that investors are already aware of a firms earnings management behaviors through discretionary accrual, but may still not be aware of the negative impact of earnings management through real activity manipulation.
Message appeal and presentation order of public service advertisement: an experimental study of egg enriched with omega-3 promotion Suci Paramitasari Syahlani; Bernardinus Maria Purwanto; Mujtahidah Anggrian Ummul Muzayyanah
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 2 (2014): August 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.305

Abstract

Some manufacturers have strengthened promotion by including the third party reviews on leaflet in the product packaging to gain a better market response. Third Party Organization (TPO) endorsers in rational appeal advertisement did not perform well compared to those in emotional appeal advertisement. This study analyzes the effect of emotional and rational appeal advertisements on perceived persuasion and presentation order identity of third party organization endorser and message content in advertising on perceived persuasion. Experimental laboratory with factorialdesign 22 advertisements type (rational vs. emotional) and presentation order of identification source and message (recency vs. primacy) were done on graduate students in Faculty of Animal Science, Gadjah Mada University, using random assignment to put subjects to reduce bias. It shows that rational and emotional appeals has no significant effect on perceived persuasion where the perceived persuasion average of rational advertisements effect was 5.6453 compared to 5.6247 on emotional advertisements effect. Furthermore, in rational appeal advertisement therecency presentation order affect higher perceived persuasion (p<0.01) that it was 6.0000 than primacy presentation order which was 5.2907. However, in emotional type public service, presentation order has no effect to the perceived persuasion which was 5.5275 in recency presentation order compare to 5.6822 in primacy presentation order.
The perception of the practitioners and students towards the subject of forensic accounting and fraud examination Septarina Prita Dania Sofianti; Unti Ludigdo; Gugus Irianto
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 2 (2014): August 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.310

Abstract

This research aims to analyze the insight of practitioners, academicians, and accounting students toward forensic accounting and fraud examination course as if integrating into accounting curriculum. It also analyzes the difference of practitioners, academicians and accounting students insights regarding demand, interest, career, obstacles, benefits and topics of forensic accounting and fraud examination as if integrating into accounting curriculum. The results indicate that practitioners, academicians and accounting students are encouraging forensic accounting and fraud examination course should be integrated into accounting curriculum. It also indicate that there were some significant differences exist regarding demand, interest, career, obstacles, beneficial and topics of forensic accounting and fraud examination (FAFE). The results are useful for universities that consider integrating forensic accounting and fraud examination course into accounting curriculum, hence redesign their forensic accounting and fraud examination course that relevant with Indonesians necessitate.
A study of collective entrepreneurship model as an alternative in empowering Micro, Small and Medium Enterprise (MSME) cooperatives Ang Swat Lin Lindawati
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 2 (2014): August 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.301

Abstract

Entrepreneurship is essentially a knowledge problem. The cognitive underpinnings of entrepreneurship are the heart of the problem. Entrepreneurs rely on different types of knowledge when identifying and developing profit opportunities through their entrepreneurship. This study is an attempt to answer the question on maintaining and empowering entrepreneurial capability by focusing on the understanding of collective entrepreneurship as the development of individual entrepreneurship (traditional entrepreneurship). This study is using concurrent triangulation approach as a research method. It is a strategy employing mixed approach between quantitative and qualitative applied side by side or with the same time (within a span of time). The representative sampling is using purposive sampling of MSMEs and MSME Cooperatives in Malang. Structural Equation Modeling (SEM) method is implemented as an analysismodel of quantitative approach that uses value to answer the research problems and to achieve the objectives of this research. The results show that the existence and the empowerment of MSMEs and Cooperatives are triggered by the aspects of psychology and the ability of the in-dividual that become the internal aspects and institutional structure factor (external aspect) has a positive association with the performance of MSMEs and cooperatives.
Transformational leadership contributions and job satisfaction in the development of innovative behavior of employees Dewi Tri Wijayati
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 2 (2014): August 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.306

Abstract

PLN (State-owned Electricity Company) in North Surabaya area are demanded to always improve their services to the public. The service improvement needs to be done for the electrical energy needs of the community that is always increasing. The leaders are supposedly able to apply transformational leadership in fostering innovative behavior of employees. In addition, the employees must also be satisfied with their jobs so as to encourage innovative behavior. This study aims to determine the direct effect transformational leadership and job satisfaction on the employees innovative behavior, especially in North Surabaya Area Office PLN. This quantitative study took 57 employees of PLN office in North Surabaya area using probability sampling method and simple random sampling technique. Data analysis was done by using descriptive analysis with the statistical average of the category Three-box Method and inferential analysis using Partial Least Square (PLS). It shows namely: (a) transformational leadership affects the innovative behavior of employees (b) job satisfaction affects the innovative behavior of employees (c) leadership transformational affects job satisfaction (d) transformational leadership and job satisfaction influences the innovative behavior of employees and (e) leadership transformational effect on employee satisfaction.

Page 1 of 2 | Total Record : 13

 1   2 

Filter by Year

2014 2014


Reset
Filter By Issues
All Issue Vol. 27 No. 3 (2025): December 2024 - March 2025 Vol. 28 No. 1 (2025): April-July 2025 Vol. 27 No. 2 (2024): August - November 2024 Vol. 27 No. 1 (2024): April - July 2024 Vol. 26 No. 3 (2023): December 2023 - March 2024 Vol. 26 No. 2 (2023): August - November 2023 Vol. 26 No. 1 (2023): April - July 2023 Vol. 25 No. 3 (2022): December 2022 - March 2023 Vol. 25 No. 2 (2022): August - November 2022 Vol. 25 No. 1 (2022): April - July 2022 Vol. 24 No. 3 (2021): December 2021 - March 2022 Vol 24, No 3 (2021): December 2021 - March 2022 Vol 24, No 2 (2021): August - November 2021 Vol. 24 No. 2 (2021): August - November 2021 Vol. 24 No. 1 (2021): April - July 2021 Vol 24, No 1 (2021): April - July 2021 Vol. 23 No. 3 (2020): December 2020 - March 2021 Vol 23, No 3 (2020): December 2020 - March 2021 Vol. 23 No. 2 (2020): August - November 2020 Vol 23, No 2 (2020): August - November 2020 Vol. 23 No. 1 (2020): April - July 2020 Vol 23, No 1 (2020): April - July 2020 Vol 22, No 3 (2019): December 2019 - March 2020 Vol. 22 No. 3 (2019): December 2019 - March 2020 Vol. 22 No. 2 (2019): August - November 2019 Vol. 22 No. 1 (2019): April - July 2019 Vol 22, No 1 (2019): April - July 2019 Vol 21, No 3 (2018): December 2018 - March 2019 Vol. 21 No. 3 (2018): December 2018 - March 2019 Vol. 21 No. 2 (2018): August - November 2018 Vol 21, No 2 (2018): August - November 2018 Vol. 21 No. 1 (2018): April - July 2018 Vol 21, No 1 (2018): April - July 2018 Vol 20, No 3 (2017): December 2017 - March 2018 Vol. 20 No. 3 (2017): December 2017 - March 2018 Vol. 20 No. 2 (2017): August - November 2017 Vol 20, No 2 (2017): August - November 2017 Vol 20, No 1 (2017): April - July 2017 Vol. 20 No. 1 (2017): April - July 2017 Vol 19, No 3 (2016): December 2016 - March 2017 Vol. 19 No. 3 (2016): December 2016 - March 2017 Vol 19, No 2 (2016): August - November 2016 Vol. 19 No. 2 (2016): August - November 2016 Vol. 19 No. 1 (2016): April - July 2016 Vol 19, No 1 (2016): April - July 2016 Vol 18, No 3 (2015): December 2015 - March 2016 Vol. 18 No. 3 (2015): December 2015 - March 2016 Vol 18, No 2 (2015): August - November 2015 Vol. 18 No. 2 (2015): August - November 2015 Vol 18, No 1 (2015): April - July 2015 Vol. 18 No. 1 (2015): April - July 2015 Vol 17, No 3 (2014): December 2014 Vol. 17 No. 3 (2014): December 2014 Vol. 17 No. 2 (2014): August 2014 Vol 17, No 2 (2014): August 2014 Vol 17, No 1 (2014): April 2014 Vol. 17 No. 1 (2014): April 2014 Vol. 16 No. 3 (2013): December 2013 Vol 16, No 3 (2013): December 2013 Vol 16, No 2 (2013): August 2013 Vol. 16 No. 2 (2013): August 2013 Vol 16, No 1 (2013): April 2013 Vol. 16 No. 1 (2013): April 2013 Vol. 15 No. 3 (2012): December 2012 Vol 15, No 3 (2012): December 2012 Vol 15, No 2 (2012): August 2012 Vol. 15 No. 2 (2012): August 2012 Vol 15, No 1 (2012): April 2012 Vol. 15 No. 1 (2012): April 2012 Vol. 14 No. 3 (2011): December 2011 Vol 14, No 3 (2011): December 2011 Vol. 14 No. 2 (2011): August 2011 Vol 14, No 2 (2011): August 2011 Vol 14, No 1 (2011): April 2011 Vol. 14 No. 1 (2011): April 2011 Vol. 13 No. 3 (2010): December 2010 Vol 13, No 3 (2010): December 2010 Vol. 13 No. 2 (2010): August 2010 Vol 13, No 2 (2010): August 2010 Vol 13, No 1 (2010): April 2010 Vol. 13 No. 1 (2010): April 2010 More Issue