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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 1,049 Documents
 64   65   66   67   68 
THE EFFECT OF INFORMATION ASYMMETRY ON EARNINGS MANAGEMENT THROUGH ACCRUAL AND REAL ACTIVITIES DURING GLOBAL FINANCIAL CRISIS Lasdi, Lodovicus
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 2 (2013): August 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.189

Abstract

This study examines the impact of the 2008-2009 financial crisis on the earnings managementbehavior of Indonesian listed firms. This study gives evidence of how the presence of informationasymmetry affects management incentives to manage earnings, especially through real activities.When information asymmetry is high, stakeholders do not have sufficient resources, incentives oraccess to relevant information to monitor manager’s actions, which gives rise to the practice ofearnings management. This research replicate the work of Richardson (2000) and Rahmawatiand Baridwan (2006) but in the setting of during global financial crisis. This study examines theeffect of SarbOx on earnings management behavior and shows that earnings management hasshifted from accrual management to real account management. Using 55 manufacturing firmsfrom 2008 to 2011, this study adds to our knowledge of earning management and informationasymmetry during global financial crisis in Indonesia.
MULTIDIMENSIONAL CAUSAL PATH ON ORGANIZATIONAL COMMITMENT AND JOB SATISFACTION IN INTENTION TO LEAVE BY ACCOUNTANTS A. Setiawan, Ivan; Ghozali, Imam
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 2 (2013): August 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.190

Abstract

The turnover phenomenon of professional accountants has become an important issue both amongpractitioners and academics. This study investigates the phenomenon of turnover by using constructsmultidimensional organizational commitment and job satisfaction is seen as a factor affecting theturnover, as well as using constructs of intention to leave as a proxy for turnover. Two theoreticalmodels are confirmed: Theoretical Model 1 puts multidimensional organizational commitment asantecedents to job satisfaction, and Theoretical Model 2 is the construct of job satisfaction as an antecedentto multidimensional organizational commitment. Turnover intention is the final output onboth models. This employed 107 professional accountants from various public accounting firms inIndonesia and these were analyzed by means of structural equation model (SEM). It shows that theTheoretical Model 2 is better than Theoretical Model 1. The parameter estimates indicate that a positiverelationship between job satisfaction and affective commitment. There were negative relationshipbetween job satisfaction and low alternative commitment, between job satisfaction and high sacrificecommitment, and between job satisfaction and affective commitment with intention to leave.
ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN INDONESIA Hamidah, Hamidah
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 2 (2013): August 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.191

Abstract

The IFRS can be applied in the multi national company (MNC) and listing firms across the countrybut it does not mean it can replace the national accounting standards that have been owned by respectivecountries. The accounting standardization is not an easy job because each country has differentpolitical, social, and economic background. This study is to reveal the reason and who is behindIFRS adoption in Indonesia. This qualitative research is a case study based on cases representinginstitutions in Indonesia: DSAK, DPN IAI, BAPEPAM-LK, the finance ministry and the ministryof state own enterprises (BUMN). Data were collected by interviews and using readily availabledocuments and processed with thematic analysis. The result shows the adoption of IFRS decisions isdriven by international interests. Indonesia's membership in several international organizations, suchas IFAC (International Federation on Accountant), IOSCO, and the G-20, has resulted in the approvalof global accounting standards in Indonesia. Each organization has done a variety ways toensure that its members adopt IFRS. IFRS should be based more on Indonesia accounting needs andshould not be only based on a desire particularly coercion from others. In-depth analysis based onthe reality of each particular business should be conducted before a decision to adopt IFRS is taken.
THE EFFECT OF ENVIRONMENT ANDAUDITOR INDIVIDUAL FACTORS ON AUDITOR JUDGMENT Arieftiara, Dianwicaksih; Pujiono, Pujiono
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.217

Abstract

This research examinesfactors influence auditors, when they make ortake judgments during audit client’s financial statement. Those factors were divided into two groups; environmental factors and auditor individual factors. Environmental factors are consists of internal auditor quality and communication between auditor and client. Whereas individual factors consist of auditor’s experience and auditor’s attitude under time pressure. Furthermore,this research used empires data are 86 respondents. The characteristic of those respondents were auditors who work in public accounting firms on Surabaya, had experience three years minimum, ever audit client who had internal audit departmentand ever audit the same client morethan once. The results of researches analysis could be learned that there are many factors influencing auditor judgment. In conclusion, this study found that internal auditor quality, auditor’s experience and auditor’s attitude under time pressure has influence toward auditor judgment. Whereas, communication between auditor and client doesn’t have influence toward auditor judgment.
THE SYNERGY OF FISCAL AND MONETARY POLICY FOR REAL SECTOR Permatasari, Ika; Cahyono, Hendry; Wulandari, Dwi; Sumarsono, Hadi
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.218

Abstract

One of the causes of low growth and the real sector's contribution is economic policy, both fiscal and monetary that is lesssupportive of the economic actors in the real sector. From the fiscal side, the budget magnitudescan be seen to the realsector (e.g. Agriculture) that is less than 5 percent. The funds are still skimpy that assessed itis difficult todevelop the agricultural sector. From the monetary side, the interest rate is judged still too high and cause economic actors in the real sector is quite difficult to get capital access. This study aims to find synergies between fiscal and monetary policy to support the real sector. This research was using Analytical Hierarchy Process (AHP) through the distribution ofquestionnaires to respondents of SME in Surabaya. The results showedthat interest rate and capital accessto financial institutions are factors considered by SME in obtaining credit (monetary policy). On the other hand, raw materials subsidies and fuel are also a major concern for them to increase production output (fiscal policy).
THE IMPACT OF FUEL PRICE INCREASE ON STOCK PRICE IN INDONESIA STOCK EXCHANGE Chandra, Teddy
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.219

Abstract

The purpose of this research is to analyze the response ofIndonesian Capital Market to increase in fuel price as announced by the Government on June 22nd, 2013. This study uses abnormal returns and trading volume activity as the indicatorsto observe investors’ responses in the capital market. Event study is used in order to examine investors’ responses. It measures the investors’ response before and after the announcement of increase infuel price. The sample used in this study includes all companies listed on the LQ-45 for the period of February to July 2013. The result indicates that there are significant negative abnormal returns before the announcement of increasing in fuel price and there are positive abnormal returns after the announcement of increasing in fuel price. However,there is no significant difference between the abnormal returns before and after the announcement. Additionally, there is an increase in activity shown by the increase in trading volume activity before and after the announcement. Yet, there is no significant difference between the activity before and after the announcement.
BUSINESS ETHICS AS A BASIS FOR DESIGNING THE VISION AND MISSION HOSPITALS: EMPIRICAL EVIDENCES FROM MUHAMMADIYAH HOSPITAL PONOROGO, INDONESIA Marina, Anna; Imam Wahjono, Sentot
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.220

Abstract

This study aimed to identify business ethics practiced in hospital-based religious values as the basis for designing the vision and mission. Designing was done by discussing business ethics found in this research with the ethical and moral conceptsof Islam and Muhammadiyah. This research was conducted at Muhammadiyah hospital. This studyused a qualitative approach to the phenomenological analysis techniques to process data collected through in-depth interview, outside observation, and relevant documentation. In-depth interviews carried out ten times for eleven key informants. Focus Group Discussion held twice for twenty-one executive employees. Observation was done for eleven times over a period of six months, including observation and interviews with ten customers. Triangulation process is done by presenting the opinion of prominent figures in Muhammadiyah through his writing in several books onthe values of Muhammadiyah including basic ideological struggle of the Muhammadiyah founder KH Ahmad Dahlan. Similarly, the theory of Islamic Business Ethics findings are used to guide the Vision, Mission and then business ethics practiced by the management and employees of Muhammadiyah Hospital.
THE EFFECT OF REWARD AND JOB SATISFACTION ON THE POLICE PERSONNEL PERFORMANCE IN THE RIAU POLICE HEADQUARTERS Mayastinasari, Vita
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.221

Abstract

This study examined the effect of reward and job satisfaction on the police personnel performance in the Riau Police Headquarters. This involved 12 locations, such as POLDA Riau, POLRESTA Pekanbaru; and 10 Police of Resorts/POLRES (Indragiri Hilir; Indragiri Hulu; Pelelawan; Siak; Bengkalis; Dumai; Rokan Hilir; Rokan Hulu; Kampar; Kuantan Singingi) with number of population was 6,010 personnel. The sampling technique used stratified random sampling. Questionnaires were distributed to612 respondents that consisted of Bintara, First Officer (Pama) and Intermediate Officers (Pamen). The results show that: 1) simultaneously, there was a direct positive effect on the performance of the reward. But partially, on 9 object of research, namely: POLDA Riau; POLRESTA Pekanbaru; and 7 POLRES (Indragiri Hilir; Pelalawan; Siak; Bengkalis; Dumai; Rokan Hilir and Kampar), there was no direct influence of the reward on the performance; 2)and partially and simultaneously, there was a direct and positive effect of job satisfaction on the performance; 3) and partially and simultaneously, there was a positive and direct effect ofreward on job satisfaction; 4) simultaneously, there was an indirect effect of reward towardperformance. However, partially, there was no indirect effect of reward on performance at the Kuantan police station Singingi.
THE EFFECT OF UNUSUAL MOVINGACTIVITY ANNOUNCEMENT ON STOCK RETURN AND TRADING VOLUME IN INDONESIA STOCK EXCHANGE Yanuarti, Ika; Mulyono, Mulyono
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.222

Abstract

One of the information submitted by the Indonesia Stock Exchange, related to stock trading is the announcement of Unusual Market Activity (UMA). The UMA announcement is a trade activities and or price movements of unusual effect on a certain period of time which, according to the assessment on the Indonesia Stock Exchange could potentially disrupt the holding of regular stock trading, fair and efficient. This announcement does not necessarily indicate a breach in the field of capital market. Publication ofUMA announcement can be one form of protection to investors when a company's stock price has been moreover volatile. The sample of this study is the listed companies included in UMA announcement period 2011. This study uses Paired Samples T-test Analysis and Wilcoxon Signed Ranks Test. The conclusion is the stock return was affected by UMA announcement but the trading volume activity was not affected by UMA announcement.
THE EFFECT OF PROMOTION COST AND DISTRIBUTION COST ON COMPANY’S SALES OF THE FAST MOVING CONSUMER GOODS INDUSTRIES Wardani, Sinta; Sumarwan, Ujang; Ahmad Maulana, Tb. Nur
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.223

Abstract

The purposes of this study are (1) to analyze the effect of the promotion cost and distribution cost on company’s sales partially and simultaneously (2) to formulate managerial implications related to the results of this study. Data was collected from 29 companies which separated into 18 foreign direct investments companies and 11 domestic investment’s companies. Secondary data was gathered through consolidated financial statements’ companies which listed on IDX for the 2007-2012 years ended. Data panel analysis fixed effect model was used to estimate the effects of promotion cost and distribution cost. Based on the FEM analysis, all independent variables of foreign direct investment and domestic investment companies has significant effect on their sales. The results of this study suggestedfor managerial implications to increase the efficiency of promotion cost and distribution cost.

Page 66 of 105 | Total Record : 1049

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