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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 INFLUENTIAL FACTORS ON THE PATIENTS SATISFACTION AND INTENT TO BEHAVE: A CASE STUDY IN NORTH SULAWESI PROVINCE Lefina Mandey, Silvya
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 1 (2013): April 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.124

Abstract

The research analyses the effect of service quality on the hospital’s patients satisfaction and patientsintent to behave, the effect of intent to behave, medical team behavior on patients satisfaction andpatients intent to behave, the effect of communication quality on patients satisfaction and patient intentto behave, patient’s trust on the intent to behave, and patient satisfaction on the intent to behave.The sample consists of whole patients who had been undergoing normal treatment at the hospital attheir own health insurance service or ASKES, in the North Sulawesi province. The data were collectedusing non-probability sampling that was an accidental sampling technique. The sample was of300 respondents. The analysis was done using the SEM (Structural Equation Modeling) with AMOS(Analysis of Moment Structural) software as supporting program. It can be concluded that servicequality has a significant effect on the patient’s satisfaction. Service quality, organizational citizenshipor medical team at the hospital behavior, and trust all have a significant effect on the patients’ intentto behave that is they remain loyal. Trust has also a significant effect on the patient intent to behave.However, the patients’ satisfaction has no significant effect on their intent to behave.
INCREASING THE EMPLOYEES’ PERFORMANCE THROUGH TRANSFORMATIONAL LEADERSHIP AND ORGANIZATIONAL CULTURE AT PT. PERKEBUNAN NUSANTARA V RIAU Marnis, Marnis
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 1 (2013): April 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.125

Abstract

The research is conducted at PT. Perkebunan Nusantara V (PTPN V) Riau. It has some objectivessuch as to examine and analyze (1) the effect of transformational leadership and organizationalculture on employee performance, (2) the effect of transformational leadershipand organizational culture on organizational commitment, and (3) the effect of organizationalcommitment on employee performance. The population taken consists of 146 peoplecovering middle managers. The sampling was done by means of census on the entire population.The testing and analysis of the data was done by using structural equation modeling(SEM) with AMOS 7 program. The results indicate that transformational leadership and organizationalculture have a positive and significant effect of employee performance. In addition,the transformational leadership and organizational culture also have a positive andsignificant effect on the organizational commitment. In general, it provides evidence that theorganizational commitment and significant positive have effect on employee performance.
SUCCESSES AND FAILURES OF AICPA INITIATIVES: IMPACT OF DIVERSITY DECLINE ON MINORITIES Foma, Elizabeth
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 1 (2013): April 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.126

Abstract

This is a qualitative research examining the impact of diversity in the Certified Public Accounting(CPA) profession and the successes and failures of the American Institute of Certified PublicAccountants (AICPA) initiatives to address this issue. It also examined current state of diversity inthe CPA profession and found that while the actual head count of minorities in the professionincreased, the percentage of representation dropped. The success of the initiative has been theability to convince schools to seek more diversity in recruitment. The AICPA initiatives failedbecause of lack of financial resources available to minorities to continue their education as well aslack of awareness. The research suggests ways of encouraging minority interest in the CPAprofession. Beside, this research examined the benefits of the initiatives, current AICPA goals aswell as future challenges. Despite the several initiatives proposals and implementations to attractminorities into the CPA profession, minority representation is still at its lowest. However, the futurelooks bright because minority owned firms are increasing even though there is a decreasingenrollment of minority accounting students in colleges. As the number of CPA firms increases,mentorship programs can be developed to help increase minority interest in the accountingprofession.
THE EFFECT OF MARKET ORIENTATION ON PERFORMANCE WITH ENVIRONMENTAL UNCERTAINTY AS A MODERATING VARIABLE Hudayah, Syarifah; Ikbal, Muhammad
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 1 (2013): April 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.127

Abstract

Market orientation of banks is related to business performance through the environmentaluncertainty as moderator. Environmental uncertainty is an important factor in both the marketingand management literature. In this case, it is important to see how an increase in environmentaluncertainty influences the market orientation – performance relationship. Data forthis study were collected using questionnaires mailed to the top executives throughout 132local development banks (BPD) in 30 state-regions (province) in Indonesia, representing allthe local development banks. The responses were obtained from 26 BPD as a response ratewith 96 respondents. First, result indicates market orientation has a strong effect on banksperformance through the degree of environmental uncertainty faced by the banks. Second,the relationship between market orientation and performance weakens much for banks inhigh uncertainty of the environments. Higher uncertainty of the environment can weaken therelationship between market orientations and business performance. Environmental uncertaintycomplicates the management in determining market orientation; the impact, businessperformance is unlikely to be achieved at the maximum conditions.
THE TREND AND VARIATION OF INTELLECTUAL CAPITAL DISCLOSURE AT BANK INDUSTRIES IN EUROPE Rafinda, Ascaryan; Agus Pramuka, Bambang; Indira Kusuma, Poppy Dian
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 1 (2013): April 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.128

Abstract

This study attempts to identify trend on the volume of Intellectual Capital (IC) disclosure, and measurevariation on the volume of IC disclosure on the annual report of banks that operate in Europe. It usespurposive sampling method, consisting of 6 banks with highest rank of market value in different countriesin Europe. The sample includes BNP Paribas (France), Banco Santander (Spain), Intesa Sanpaolo(Italy), UBS (Switzerland), Deutsche Bank (Germany), and ING Group (Netherlands). Data were analyzedusing trend least square to identify the trend of IC disclosure. ANOVA test was employed to measurethe differences in the volume of IC disclosure among banks. The result of this study revealed that 5of 6 banks show positive trends on the volume of IC disclosure. The result also showed that there arevariations on external and human capital disclosure among 6 banks while otherwise for internal capitaldisclosure. The result implied that a global standard which is principle-based in nature cause variationsin the IC disclosures in European Banks. It suggests that the regulator should set standard for voluntaryreporting to minimize the variation on the format and content of the report and to eventually diminishasymmetry information between agent and principal.
INTENTION TO PURCHASE THE PRIVATE LABEL BRAND: THE ROLES OF FINANCIAL RISK PERCEPTION, PRICE, AND VALUE CONSCIOUSNESS FOR CONSUMERS OF HYPERMARKET IN SURABAYA Rahmawati, Veronika
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 1 (2013): April 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.129

Abstract

The consumers’ perception towards private label is considered important and therefore, it shouldbe understood by the retailers. This is true when related to the price and quality of private labels.In addition, these factors are the main consideration when the consumers purchase the privatelabel. This research focuses on investigating the effect of financial risk perception on value consciousnesswith price perception as moderating variable which is moderated also by purchaseintention to private label. The criteria for the sample consist of such as women of 25 years oldwho shopped and bought private label in hypermarkets. This covers 150 respondents selectednon-randomly. The results show that financial risk perception and value consciousness influencepurchase intention. But, the price perception is not the moderating variable between financialrisk perception and value consciousness. Thus, it can be concluded that price perception is notthe moderating between financial risk perception and value consciousness toward purchase intentionfor private label brand for the consumers in hypermarkets in Surabaya.
INTERDEPENDENCY GROUP MODERATION AND THE RELATIONSHIP BETWEEN PROCEDURAL FAIRNESS AND AUDIT PERFORMANCE Ardianto, Ardianto
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 1 (2013): April 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.130

Abstract

This study is an experiment analyzing the subjects of the audit assignment group. This studyfocus on the dynamics in the aspects of behavior, especially the behavior which is related tothe relationship between the procedural fairness felt by the assignment group and the auditperformance. The method used is the basis of goal setting theory and valence instrumentalityexpectancy theory. Besides that, this study also tests the effect of the interdependence moderationon the relationship between group fairness and audit performance. By using defensetest with ANOVA, it provides result that interdependency moderation in the relationship betweenfairness and audit performance is high. This shows that procedural fairness felt by theteam influences the audit performance. The degree of the fairness effect on the audit performanceis also proved to be significantly influenced by the degree or level of interdependencyamong the groups.
ANALYSIS OF THE FACTORS DETERMINING THE AUDIT FEE Kusharyanti, Kusharyanti
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 1 (2013): April 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.131

Abstract

There are some factors considered to have an effect on the audit fee amount. These are importantfor the researchers to analyze. This research aimed to test the determinants of auditfee in companies that are listed on Indonesian Stock Exchange (ISE). The samples of thisstudy were 60 companies in period 2010-2011. The data was taken from annual report of thecompany. The hypothesis was tested by linier regression which consisted of two variables.First variable was dependent variable that was audit fee. The second variables were independentvariables which consist of client size, audit complexity, audit risk, company size, clientfinancial condition, audit committee characteristic, and auditor tenure. The result of thestudy shows that there are three significant independent variables influencing the audit feei.e. client size, audit complexity, and audit risk. The rest of independent variables are not significant.
AUDITORS' PERSONALITY IN INCREASING THE BURNOUT Utami, Intiyas; Nahartyo, Ertambang
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 1 (2013): April 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.132

Abstract

Auditors; personality is deemed to have some effects on the burnout. This factor is consideredimportant when the increase or decrease of burnout is identified. This research examinesthe moderating effect of type A personality on the relationship between role overloadand burnout in audit contexts. Most burnout researches have focused on the correlation ofvarious environmental factors, whereas individual differences factors also play an importantrole in the development of burnout. The data was done by means of survey on the participantsand this includes 58 auditors (junior, senior and manager) who work at public accountingfirms in Yogyakarta, Semarang, Jakarta and Palembang. The result shows that typeA personality intensifies the relationship between role overload and burnout.
THE EFFECT OF AUDITOR QUALITY ON BOND RATING: THE TESTING OF "INFORMATION ROLE" AUDITORS IN INDONESIA Wahyuni, Sri
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 1 (2013): April 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.133

Abstract

Measuring the company bond rating is important for the business nowadays. Auditor qualityis considered an important factor. Therefore, it is important to see the effect of auditor qualityon bond rating. The objective of this research is to investigate the relation between auditorquality characteristics (size, tenure and industry specialist auditors), and bond rating.Data used in this research are 1283 years-firm observation during 2000-2010. The results ofthis research find that auditor quality characteristics, auditor size and industry specialistauditor has a positive significant affect to bond rating, but auditor tenure not significant. Thecontrolled variables as firm size, profitability, coverage, firm age, maturity, and bond sizeand bank debt are factored into firm’s bond rating by credit rating agencies. Overall, ourresult suggests that trough their role of providing information, auditor quality (size and specialistindustry) are important factors for the market participants.

Page 64 of 105 | Total Record : 1049

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