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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 1,049 Documents
 15   16   17   18   19 
The effect of corporate performance on the stocks in the companies doing IPO - Suherman; Danni Winadi; Gatot Nazir Ahmad
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 1 (2016): April - July 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.532

Abstract

This study tries to (1)to examine the difference of corporate social performance (CSP) between the old IPO firms and the new IPO firms, and (2)to investigate the influence of corporate social performance (CSP) on stock return. Corporate social performance (CSP) is measured using NH approach and stock return is measured using cumulative abnormal returns (CAR) and holding-period returns (HPR). The sample covers 75 IPO firms listed on the Indonesia Stock Exchange between 2011 and April 2015. Our study employs independent sample test and ordinary least square (OLS) regression to analyze the research models. The results show that 1) there is significant difference in corporate social performance (CSP) between the old IPO firms and the new IPO firms, and 2)CSP has positive and significant effect on stock return, controlling for firm size, firm growth, institutional ownership and managerial ownership. Robustness tests support the results. Investor should pay much more attention on the old IPO firms and corporate social performance (CSP). Firms that are going to sell IPO stocks, specifically for young firms, should concern more on social responsibilities.
Do political events affect stock return volatility on Indonesian Stock Exchange Vina Nurlita; Prima Naomi
Journal of Economics, Business, & Accountancy Ventura Vol 22, No 1 (2019): April - July 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i1.1215

Abstract

This study has the purpose to examine the effect of political events on the volatility of stocks traded on the Indonesia Stock Exchange (IDX). Furthermore, this study also sees whether such political events also influence the shares that have direct links with the participants in presidential elections. The political event being examined was the Indonesian Presidential Election held in 2014. The researchers used the daily data on the shares of all companies listed on the Indonesia Stock Exchange (IDX) in 2014. The hypothesis testing were done using the GARCH (Generalized Auto Regressive Conditional Heteroscedasticity) estimation and its derivatives namely EGARCH (Exponential GARCH) and TARCH (Threshold GARCH). It was found that the 2014 Presidential Election asymmetrically affected stock return volatility on IDX and contrary to the leverage effect, which means that positive shocks (good news) have better influence than negative shocks (bad news). Out of all listed companies that have direct links with participants in the presidential election, 3 companies have their stock volatility affected by this Presidential Election; some with symmetric effect and some others with asymmetric effect.
The role of female leadership and female entrepreneurship in business in Surabaya Liliani Liliani; Christian Budiman Urbanus
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.v17i1.264

Abstract

The issue of gender equality has still been a global topic. This implies that male and female should be treated equally. In Indonesia, the realization of gender equality should be pursued by providing wider opportunities for females in various aspects such as in social life with their role in the economy. Nowadays, females can freely open businesses or become entrepreneurs, and even they have opportunity to lead an organization. However, in reality, the number of business females is still very limitedcompared to the males. For that reason, it requires empowering the female for increasing the number of female entrepreneurs in Indonesia. This study provides a typical character of leadership and entrepreneurship of females in running the business. It explores the role of leadership and entrepreneurship of female in business in Surabaya. This is qualitative methods of case study, with in-depth interviews on the informants of female entrepreneurs who have business in Surabaya. It shows that females leadership in business applies transformational and transactional leadership style. Yet, they tend to act as a controller while the role as an enabler is done only for certain conditions. From the entrepreneurship point of view, it shows an important role of entrepreneurship that is to build a culture of innovation and create competitiveness.
The Company’s Internal Characteristics and Mandatory Disclosure Size of Web-Based Financial Reporting Weli Weli
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 3 (2016): December 2016 - March 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i3.627

Abstract

The new regulation on the Indonesian Capital Market (XK6-Bapepam-LK No. KEP-431/BL/ 2012), related to the disclosure of financial information on the company's website is the main motivation of this study, which is to analyze the extent to which issuers responded to the new regulation. The study was conducted on 50 companies included in the list of 50 companies with the highest score of corporate governance version IICD in 2013 - 2014 and 57 companies in the same industry as a control companies, with the total number of samples is 107 companies. The study was conducted by analyzing the factors (size, listing period, industry, the quality of corporate governance) that affect the level of disclosure by the company on their website. The results showed that not all sample companies do a full disclosure and the average disclosure is only 77%. Further, the factor of disclosure size was also influenced by the company's internal characteristics such as company size, type of industry and good corporate governance.
Better Performance Prospect of Large-Medium Enterprises: The Role of Innovation Rapita Handayani; Rossanto Dwi Handoyo
Journal of Economics, Business, & Accountancy Ventura Vol 22, No 3 (2019): December 2019 - March 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.2041

Abstract

Based on the Business Characteristics Survey 2019 conducted by Statistics Indonesia, enterprises developed innovation are only 11.65%. Although innovation provides the benefit of a significant increase in revenue, there are 63.44% of companies that do not innovate. Therefore, it is necessary to study the effect of innovation on the prospects of large and medium-sized businesses in Indonesia. This study also observed the innovation types and business characteristics of large-medium enterprises. The data processed in this study came from the micro-data of 312,080 large-medium enterprises resulting from the 2016 Census of Economic-Advanced Data Collection for Large-Medium Enterprises and Micro-Small Enterprises. It was carried out by Statistics Indonesia in 2017 in 34 provinces in Indonesia. The method used to analyze the data was Logistic Regression. The result of the study showed that marketing innovations and product innovations were the most innovative types widely carried out by large-medium enterprises. The effect of innovation variable was seen in categories of manufacturing; water supply, sewerage, waste management & remediation; construction, transportation & storage; financial & insurance; and human health & social work. These categories will have better business prospects when there are more types of business innovations implemented. These suggest that leaders of large-medium enterprises and related stakeholders engaged in these sectors to pay more attention to innovation factors and their indicators in the operation of enterprises.
THE INFLUENTIAL FACTORS TOWARDS CREDIT UNION MEMBERS (STUDIES IN CU NETWORK BOARDS OF CU IN KALIMANTAN) Amu Lanu A. Lingu
Journal of Economics, Business, & Accountancy Ventura Vol 14, No 1 (2011): April 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i1.17

Abstract

Credit Unions, in Indonesia, have well-developed and played an important role in supporting its members economic empowerment. In 2008, there were 33 Regional Coordinating Bodies of Credit Cooperation (BK3D) and one Central Office of Credit Cooperation (PUSKOPDIT). Among them, it is Kalimantan Coordinating Body of Credit Union (BKCUK). This research attempts to find out the relationship and influences among the variables as used in this re- search. The data which include the abovementioned key variables were collected from re- spondents using questionnaires. Path analysis was used to estimate the magnitude of direct or indirect causal relationships between exogenous variables and endogenous variables. AMOS Version 16 was used to perform the analysis. Results of the study shows that: (i) lead- ership of managers was directly affected by both strategic plan and financial performance; (ii) quality of product/service was directly affected by strategic plan, and was indirectly af- fected by financial performance through managers leadership; and (iii) satisfaction of PCUs members was directly affected by either leadership of managers or quality of prod- uct/service, and was indirectly affected by financial performance and strategic plan through leadership of manager. Results of the study shows, That: (i) the leadership of managers was directly affected by both the strategic plan and financial performance, (ii) quality of product / service was directly affected by the strategic plan, and was indirectly affected by financial performance through managers leadership ; and (iii) the satisfaction of PCUs members was directly affected by Either leadership of managers or quality of product / service, and was indirectly affected by financial performance and strategic plan through leadership of manager.
Motivation on accounting choice of actuarial gain (loss) Julio Hokky Sahputra; Taufik Hidayat
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 3 (2014): December 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.363

Abstract

This research aims to test whether there is any motivation from the management to choose their accounting policy in recognizing actuarial gain (loss) related to the defined benefit plan between corridor method and full recognition through OCI method based on IAS 19 (2004). Motivation theories in this research are asset pricing motivation, contracting motivation, and influencing external parties motivation. The research was done by using logit model and cross-section. The sample was taken from listed companies in 17 Europes Premier Indices from 2005 to 2012. The result shows that there are debt covenant motivation and these affect external parties motivation from management to recognize actuarial gain or loss. This result also shows that risk that affects management decision to switch from corridor method to full recognition through OCI method at which companies having high risk tend to avoid full recognitionthrough OCI method to prevent fluctuation on financial statements. This research conclusion confirms previous research that there are management motivations in selecting accounting method.
Modeling the Financial Crisis in Indonesia Rohmad Fuad Armansyah; Moch Bisyri Effendi
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 2 (2017): August - November 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1127

Abstract

The purpose of this paper is to construct the model of the financial crisis in Indonesia through exchange market pressure index approach by using Multivariate Adaptive Regression Spline. This research used secondary data from the Central Bank of Indonesia from 2005 to 2014, consisting  of 120 observations. The dependent variables is  exchange market pressure index, and the independent variables consist of 11 macro economics variable. This research used the MARS 2.0 software, to build the model. The results shows 53.9% accuracy model of MARS and it obtains the smallest value of GCV that is 1.84, and the international interest rate of US Prime Rate is the most influential variable towards the exchange market pressure index. The results also provide additional knowledge regarding the indicators that can lead to the financial crisis based on the model established by the MARS approach. The implication is that the variable of international interest rate of US Prime Rate through the MARS approach can be an early warning system against the crisis that probably will happen, especially in Indonesia.
The Islamic Ethical Leadership and Employees’ Ethical Behavior: The Moderating Role of Ethical Sensitivity Emma Yulianti; Margono Setiawan; Surachman Surachman; Dodi Wirawan Irawanto
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 3 (2020): December 2020 - March 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i3.2421

Abstract

Previous literatures have described the influence of ethical leadership on employees’ outcomes. However, many researchers have not yet revealed the mechanism of this effect. Previous research has found that cultural and social factors influence leader-ship styles; therefore, studying ethical leadership styles in different cultural and social environments is important in order to uncover the effectiveness of ethical leadership styles. The purpose of this study was to examine how the mechanism of Islamic ethical leadership influences the behavior of professional nurses who work at the Islamic Hos-pital. There were 212 professional nurses used as the respondents in this study. The data were collected using questionnaires and processed quantitatively using Struc-tural Equation Model (SEM) - WarpPLS 5.0. The results showed that all the hypoth-eses proposed were accepted. Islamic ethical leadership is proven to have a significant influence on ethical behavior of nurses. Besides, ethical sensitivity is proven to have a significant positive effect on ethical behavior. This study also proves that ethical sensitivity moderates the influence of Islamic ethical leadership on nurses' ethical be-havior. It can be implied that ethical sensitivity is an important factor for developing employees’ ethical behavior in the workplace.
THE COMPANY FUNDAMENTAL FACTORS AND SYSTEMATIC RISK IN INCREASING STOCK PRICE Atika Jauharia Hatta; Bambang Sugeng Dwiyanto
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 2 (2012): August 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.78

Abstract

Some factors in increasing stock price can be interesting when they are scrutinized. Whataffects the stock price so far has been the pursuit of any business recently. The research isaimed at identifying the effect of company fundamental factors (Earning per Share, PriceEarning Ratio, Debt to Equity Ratio, Current Ratio, Net Profit Margin, Dividend Payout Ratio,Return on Asset) to stock price and the extent of Beta (?) effect as measurement of systematicrisk in explaining the variance of prices in Indonesian Stock Exchange. Using regressionanalysis and McKinnon, White, and Davidson test (MWD test), the result found that thefunctional relational model is linier-log. According to the result of estimation to stock prices,it is discovered that EPS, PER, and HSM variables have positive and significant effects tostock prices, while DER and NPM variables have negative and significant effects. EPS is thedominant variable with strong relation to stock prices.

Page 17 of 105 | Total Record : 1049

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