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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
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The Effect of Foreign Ownership and Foreign Board Commissioners on Tax Avoidance Eddy Suranta; Pratana Midiastuty; Hairani Ramayanti Hasibuan
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.v22i3.2143

Abstract

This study aims to provide empirical evidence of the influence of foreign ownership and foreign board of commissioners on tax avoidance. The dependent variable is tax avoidance, measured using an effective tax rate proxy (ETR), and the independent variable is the structure of foreign ownership and foreign board of commissioners. It tested the theory of legitimacy using the sample consisting of 53 non-financial companies listed on the Indonesia Stock Exchange in 2012-2016. The results showed that the structure of foreign ownership has a positive effect on tax avoidance, where the greater the structure of foreign ownership, the higher the company to avoid tax. The results of the study do not support the legitimacy theory, explaining the role of foreign ownership in gaining legitimacy from the public by not doing tax avoidance. Furthermore, this study also proves that the proportion of foreign commissioners does not influence tax avoidance. The implication is that the government can encourage increased foreign ownership in order to optimize tax payment or to minimize tax avoidance.
FACTORS AFFECTING THE ENTERPRISE PERFORMANCE Bambang Tjahjadi
Journal of Economics, Business, & Accountancy Ventura Vol 14, No 2 (2011): August 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i2.4

Abstract

Executive leadership has potential role in formulating and executing business strategies to achieve excellence business performance. Any strategy is considered a unique way when cre- ating value. Therefore, it is always changing even though the tools for managing strategies have not yet kept paving the pace. In addition, most companies still focus on financial meas- ures, and their budget in that case remain the center of management control system. Mean- while, in knowledge-based competition, the ability of the organizations to develop, nurture, and mobilize their intangible assets is critical for success. Balanced Scorecard (BSC) has been used as the solution to this performance management and strategy execution problems. This study focused on three competing paths involving four research variables, namely ex- ecutive leadership, business strategy, Balanced Scorecard measures, and performance. This research was based on survey of 127 state-owned enterprises which all have legal form of Persero (per shares) and 408 publicly listed companies in Indonesia Stock Exchange (ISC). However, only 67 companies participated, therefore, the response rate was about 12 percent. The result of this research showed that the hypothesis stating the executive leadership has positive impact on performance through the Balanced Scorecard measures was supported.
Study on decision making model on information presentation by clients management: an experimental test on halo and recency effect Intiyas Utami; Sutarto Wijono
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.v17i2.311

Abstract

Auditing is a process to verify financial statements that require a high degree of professional skepticism from auditors. However, auditors individually have cognitive limitation in processing information. Overall assessment potentially leads to halo effect that will influence auditors decision making. On the other hand, the sequence and type of information presentation affect primacy and recency effect. Our experimental research design manipulated the information about client (convincing or unconvincing), type of information presentation (step by step and end of sequence), sequence of presentation (positive-negative, negative-positive) and length of information (long and short). The subjects of experiment were students who had taken auditing courses. The results shows that (1) there was higher halo bias when individuals had convincing clients than unconvincing clients, (2) there was halo and primacy effects when individuals had convincing clients and information was presented simultaneously and sequentially, (3) there was halo and primacy effects when individuals had convincing clients and information was presented both with positive-negative and negative-positive sequences and both with short and long series.
Bank Risk Profile, Good Corporate Governance And Company Values in Banking Companies Go Public in Indonesia Susi Retna Cahyaningtyas; Elin Erlina Sasanti; Wahidatul Husnaini
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 1 (2017): April - July 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i1.759

Abstract

The latest Bank Indonesia Regulation No.14/18/PBI/2012 requires bank to have minimum capital of 8%-14% depends on the risk profile of each bank. Therefore, the main objective of this research is to assess whether the total of inherent risk profile of each bank meets the terms of this regulation. In addition, this study aims to examine the impact of inherent risk profile and GCG on the banking company value. The sample in this study is determined by purposive sampling method and resulted in 24 banks or 72 observations during 2011-2013. The results showed that 23 banks had low risk and low to moderate risk, and only one bank had moderate risk. The results also showed that inherent risk profile rating is equivalent to capital adequacy. In other words, inherent risk profile of these banks have complied with Bank Indonesia Regulation No.14/18/PBI/2012. Furthermore, this study indicated that GCG has significant and positive influence on the company value, while the inherent risk has no influence on the company value. Overall, this study suggest that go public banks in Indonesia are one of good alternative means of investment for its soundness as reflected by the fulfillment of minimum capital ratio required by the regulator.
Entrepreneurial Leadership and Innovative Work Behavior: The Role of Creative Self-efficacy Endi Sarwoko
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 2 (2020): August - November 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i2.2282

Abstract

Several previous studies have tested the relationship between leadership type and innovative work behavior. However, there have been only a few empirical studies examining the mediating role of creative self-efficacy on the relationship between entrepreneurial leadership and innovative work behavior. This study was conducted to fill this gap to understand the relationship between entrepreneurial leadership and innovative work behavior and the role of creative self-efficacy as a mediating variable for the relationship between entrepreneurial leadership and innovative work behavior. Data were collected using a questionnaire distributed to 190 employees of the Astra Honda Authorized Service Station (AHASS) and analyzed using Structural equation modeling with SmartPLS software. The results indicate that entrepreneurial leadership increases the innovative work behavior of employees. Besides, entrepreneurial leadership increases creative self-efficacy and leads to increased employee innovative work behavior. This study contributes to the development of the literature by providing empirical evidence on the relationship between entrepreneurial leadership and innovative work behavior and the role of creative self-efficacy in innovative behavior. This study confirms Social Cognitive Theory (SCT) that a person's self-efficacy will generate creative ideas in the workplace and produce innovative work. The practical implication is that leaders must provide greater opportunities for employees to develop creative ideas in the workplace to achieve an increase in innovative work behavior.
CSR AND PURCHASE INTENTIONS (A STUDY OF CENTRAL JAVA EARTHQUAKE) Kresno Agus Hendarto
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 1 (2012): April 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.62

Abstract

In Indonesia, the debate on CSR concerning its implementation to be obligatory or not is stillgoing on even though the Constitution Court had decided, on April 2009, requesting that itshould be reviewed, especially the article 74 of the Laws no 40, 2007, that regulates suchmatter. This study is aimed to analyze the belief, attitude, and intention to purchase the productsfrom the companies that have implemented CSR. The analysis was conducted in the regenciesof Bantul, Sleman, Klaten, and Jogjakarta which exactly on May 27, 2006, these regionswere affected by the earthquake. This study was done by combining both qualitativeand quantitative methods. In the first phase, the data were collected by means of focusedgroup discussion in the radio of RRI program 1 Jogjakarta. After this, the data were analyzedqualitatively. The results of this were used as the basis to to a survey on 100 consumers.This was analyzed using partial least square. It showed that the consumers have awarenesstowards CRS that was implemented by the companies, and therefore, they mediated theirrelationship by showing their belief and intention to purchase the products.
EARNINGS MANAGEMENT AT PUBLIC COMPANIES WITH EMPLOYEE STOCK OWNERSHIP PROGRAM (ESOP) Edy Suranta; Pratana Puspa Midiastuty; Nikmah Nikmah; Ariana Satri Andina
Journal of Economics, Business, & Accountancy Ventura Vol 13, No 2 (2010): August 2010
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i2.413

Abstract

This research investigates the significant differences of discretionary total accrual between ESOP companies and non ESOP ones as listed at Indonesia Stock Exchange (IDX), and significant differences of stock return before and after implementing ESOP as well as the significant differences of stock return in every single stage of ESOP. This research was conducted on 11 companies doing the ESOP and other 11 ones without doing the ESOP during 1999-2004. The test is by means of windows period during three years before the ESOP, in the year of ESOP taking place, and in the three years after the ESOP. The model used for examining earnings management is the modified Jones model. The proxy of earnings management is discretionary total accrual and the measurement of stock price is stock return. This research was analyzed using independent sample t test and paired sample t test. The results showed that the companies as the sample in this research did the earning management increased their income in the period of three to two years before ESOP and increase their income in the period of one year before ESOP and for the following years after the ESOP. Yet, there are no significant differences of discretionary total accrual between these two groups. There was not any evidence of significant differences of stock return before and after time of ESOP and neither significant differences of stock return in every stage of ESOP but found that negative stock return occurred after and during three stages of the ESOP.
Analysis of Implementation of SMEs Tax Enforcement: The effects of tax justice dimensions, understanding of tax accounting on SME’s tax compliance Christina Tri Setyorini; Dewi Susilowati
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 1 (2018): April - July 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.845

Abstract

The purpose of this study was to determine the effect of understanding on tax accounting, tax justice toward tax compliance on SMEs tax. The research method applied in this study is quantitative deductive method. The population taken were SMEs registered in Department of Cooperatives SMEs, Trade and Industry in Banyumas, Purbalingga and Cilacap. The data were collected by using convenience sampling. They were collected through questionnaires and semi-structured interviews with 115 SMEs. The finding shows that the SMEs tax compliance is influenced by understanding on tax accounting and tax justice. In addition, this study also reveals that the majority of SMEs have lack of understanding about tax accounting and most respondents still doubt about tax justice. Thus, the recommendation of this research is to conduct a judicial review of Government Regulation No. 46 Year 2013 to conform to the principle of tax fairness, transparency in the field of taxation should be improved, and the bottom-up approach must be conducted prior to issuing regulations by the government, especially given the economic capacity of SMEs.
THE CAUSAL RELATIONSHIP BETWEEN CORRUPTION AND POVERTY IN ASEAN: A GENERAL METHOD OF MOMENTS/ DYNAMIC PANEL DATA ANALYSIS Ina Purwantini Rahayu; Tri Widodo
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 3 (2012): December 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.119

Abstract

It has been noted by public that corruption is a practice that can be considered an extra ordinarycrime that has happened in developing countries. Such a common misuse of publicaffair is conducted for private gain, including but not limited to: corruption, nepotism, bribery,extortion, influence peddling and fraud. In Indonesia, corruption has been around foryears and increased dramatically in recent years. It distorts markets and the allocation ofresources. This research examines the Granger causal relationship between corruption andpoverty with panel data of 9 ASEAN countries during the period of observation 2005-2009. Ituses the generalized method of moments/dynamic panel data (GMM/DPD) and focuses oncapability poverty using human development index (HDI). The major results show that povertydoes not affect corruption meanwhile corruption causes poverty. There is unidirectionalcausality, from corruption to poverty.
The comparative analysis of discretionary accruals viewed from the styles of audit and IFRS adoption Sulhani Sulhani; Hangga Darisman
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 3 (2015): December 2015 - March 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.513

Abstract

Discretionary accruals in auditing have been the essential factor. Therefore, an analysis of this factor viewed from different styles of audit and IFRS adoption can be more interesting to study. This study discusses financial statement comparabil-ity in terms of audit style and IFRS adoption. It took the sample consisting of 43 manufacturing companies listed in Indonesia Stock Exchange; all have published their financial statements for the period of 2010-2013. The data were analyzed by using Kruskal-Wallis test and Wilcoxon test. The results showed that financial statement with the same accounting standards and audited by the same big 4 auditors, subject to the same audit style, are more likely to have comparable dis-cretionary accruals than financial statement audited by different Big 4 firms with different styles. By comparable, it means that different financial statements in the same industry and the same accounting standard will have more similar discre-tionary accruals.

Page 32 of 105 | Total Record : 1049

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