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INDONESIA
Jurnal Ilmiah Mahasiswa FEB
Published by Universitas Brawijaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
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Articles 200 Documents
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Search results for , issue "Vol. 4 No. 1" : 200 Documents clear
The Effect of Earnings Management to Stock Liquidity in Manufacturing Companies Year 2009-2013 Akami Pratama, Rommy Harisma
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of establishing the company is to maximize the value of the company or increasing the prosperity of stockholders. This objective can be achieved if the company is able to operate properly so that it will appreciate the company’s stock price. It shows that there is relationship between company performances and company’s outstanding shares in the capital market. One of the company’s normative goals is to maximize the company’s value through the increase in stock prices. This may encourage managers to perform creative accounting through earnings management. The purpose of this research is to determine the effect of earnings management and stock liquidity in manufacturing companies in Indonesia Stock Exchange year 2009-2013. Research method used in this research is panel data regression using software EViews 6. This research uses the dependent variable stock liquidity, while the independent variable is the earnings management. Results from this research indicate that there is a relationship between earnings management and stock liquidity but it did not show any significant effect. This supports the assumption that says that the practice of earnings management indicates poor company performance. Research on the upcoming future, needs to be studied more in depth about the stock liquidity by using other factors to maximize the results of research.   Keywords: Earnings Management, Stock Liquidity, Accounting Theory, Companies  
Financial Distress Prediction of Mining Companies Listed In Indonesian Stock Exchange: An Analysis Using Altman Z-Score Model Saden, Novian Seno; Prihatiningtias, Yeney Widya
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Financial distress condition can have a severe consequences such as a degradation in companies’ performances and the worst scenario is bankruptcy to the companies who are experiencing it. Therefore it is imperative for the companies to investigate the causes that may lead to a corporate bankruptcy and take a necessary action in order to prevent such situation. Thus, this study investigate the financial distress signal among 18 mining companies listed in Indonesian stock exchange which are divided into three subsectors of metallic mineral, coal, and oil & gas mining over the period of four years (2011-2014). This research assess the financial distress determinant measured by Altman Z-score model. Furthermore, this study also examine which of the three subsectors have a better Z-score ratio using Kruskal-Wallis statistical model. The result of the study shows that metallic mineral mining have the highest Z-score ratio compared to the coal sector and oil & gas sector, while the lowest Z-score are experienced by oil & gas sector and coal mining sector being the second highest. The result also shows that there were mining companies who experienced financial distress through the four years period, in which all of the three subsectors had experienced an increase number of financial distress companies year by year. Keywords: Financial Distress, Bankruptcy, Altman Z-Score Model, Mining Companies, Metallic Mineral, Coal, Oil & Gas.  
The Analysis of Individuals’ Behavioral Intention in Using Mobile Banking Based on TPB, TAM and Perceived Risk Magdalena, Ruth; Baridwan, Zaki
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study examines the influence of subjective norms, attitude, perceived risk, perceived usefulness and perceived ease of use on individuals’ behavioral intention in using mobile banking in Brawijaya University of Malang city. The independent variables in this study are subjective norms, attitude, perceived risk, perceived usefulness and perceived ease of use. Behavioral intention in using mobile banking is a dependent variable. The study to test the hypotheses on First Order Construct (FOC) used Partial Least Square (PLS) with sample are 305 peoples. Finally, the results found that subjective norms, attitude, perceived usefulness and perceived ease of use has a positive effect towards individuals’ behavioral intention in using mobile banking. Therefore, behavioral intention of individuals to mobile banking will determine the consumer's decision to engage transaction or not. Lack of intention to use mobile banking will reduce the willingness of individuals to do bank transaction. Keywords: Subjective Norms, Attitude, Perceived Risk, Perceived Usefulness, Perceived Ease of Use, Individuals’ Behavioral Intention and Mobile Banking.
Analisis Religiusitas Dan Praktik Berdagang Pedagang Muslim (Study Di Pasar Merjosari Kecamatan Lowokwaru - Kota Malang ) Santoso, Ibrahim Dwi
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian  ini  bertujuan untuk  mengetahui religiusitas, praktik  berdagang pedagang muslim, dan hubungan antara religiusitas dengan praktik berdagang pedagang muslim di Pasar Merjosari Kecamatan Lowokwaru-Kota Malang. Penelitian ini dilaksanakan dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah pedagang muslim yang berdagang menggunakan timbangan. Teknik pemilihan dan penentuan sampel menggunakan accidental sampling. Mengumpulkan  data  responden  dengan  cara  menyebarkan  kuesioner.  Sebelum  melakukan analisis, dalam penelitian ini dilakukan uji validitas dengan menggunakan rumus korelasi product moment pearson dan uji reliabilitas dengan menggunakan rumus alpha’s cronbach. Metode yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dengan menggunakan skala likert  dan  menganalisis  korelasi  antar  variabel  untuk  melihat  hubungan  antara  religiusitas dengan praktik berdagang pedagang muslim di Pasar Merjosari menggunakan rumus product moment pearson. Hasil penelitian ini menunjukkan variabel religiusitas dan praktik berdagang pedagang muslim tergolong sangat baik dikarenakan skor yang didapati memiliki rata-rata yang tinggi berdasarkan kriteria dari three box method. Dalam penelitian ini juga didapati bahwa antara religiusitas dengan praktik berdagang pedagang muslim memiliki hubungan signifikan dengan nilai koefisien sebesar 0,513 yang berarti memiliki hubungan yang kuat. Dengan demikian hipotesis dalam penelitian ini diterima.   Kata kunci: Religiusitas, Praktik Berdagang, Pedagang Muslim, Pasar Merjosari.
THE EFFECT OF PROFESSINALISM, ETHICS, AND INDENPEDENCY ON MATERIALITY JUDGMENT IN AUDITING PROCESS Fitrinnisak, Alfina; Ludigdo, Unti
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The aim of this study is to investigate how the effect of professionalism, ethics, and indepedence on materiality judgment at CPA firm in East Java Province. This study employed a quantitative approach in carrying out data analysis, the method of analysis used in analyzing the emperical data collected by researchers to providing empirical evidence on the effects of auditor professionalism on materiality judgment. Second, provide empirical evidence on the professional ethics on materiality judgment. Third, provide empirical evidence effect of independency on materiality judgment, and provide empirical evidence of auditor professionalism, ethics, and indepedency stimultaneously on materiality judgment Population of this research are auditors who works at CPA firm in East Java Province. Sampling method of this research is using purposive sampling. This research using multiple linear regression and single linear regression analysis The results showed that both partially and simultaneously, professionalism has a effect on materiliaty judgment in auditing process, ethics mostly significant effect on materiality judgment in auditing process and the last is independency has a significant effect on the materiality judgment which mean all variable has a significant effect to materiality judgment stimultaneously. Suggestion for further research, other researchers can make this title as qualitative approach and also make separated sample between CPA big four or non CPA big four.This study also indicates that the auditor ethics variable is most dominant influence on consideration of the level of materiality in the auditing process. Keywords: Professioanlism, Ethics, Indepedency and Materiality Judgment
PENGARUH CITRA MEREK TERHADAP KEPUASAN DAN LOYALITAS PELANGGAN (Studi Pada Pelanggan Operator Telekomunikasi Indosat di Kota Malang) Ramadhana, R.P Irfan Mikail; Hussein, Ananda Sabil
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh citra merek terhadap kepuasan pelanggan, pengaruh kepuasan pelanggan dan citra merek terhadap loyalitas pelanggan serta kepuasan pelanggan sebagai pemediasi pengaruh citra merek terhadap loyalitas pelanggan. Populasi penelitian ini adalah seluruh pelanggan operator telekomunikasi Indosat di Kota Malang. Karena jumlah populasi tidak dapat diketahui secara pasti, maka besarnya sampel ditentukan dengan mengkalikan jumlah indikator dari 4 variabel dengan 10, hal ini mengacu pendapat yang dikemukakan oleh Solimun (2002) bahwa penentuan besarnya sample size sama dengan 5 hingga 10 kali jumlah variabel manifest (indikator) dari keseluruhan variabel laten. Berdasarkan ketentuan tersebut maka besarnya sampel yang digunakan adalah 12 X 10 = 120 responden. Setelah ditentukan jumlah sampel sebanyak 120 pelanggan sebagai pengguna produk Indosat, maka selanjutnya dilakukan pengambilan sampel digunakan teknik Convenience sampling. Untuk menghindari kesalahan pengambilan sampel, maka ditentukan kriteria sampel penelitian, yaitu konsumen yang menggunakan produk PT. Indosat lebih dari 2 tahun dan berusia minimal 17 tahun. Metode analisis yang digunakan dalam penelitian ini adalah Analisis Jalur (Path Analysis). Berdasarkan hasil uji analisis analisis jalur menunjukan bahwa citra merek secara langsung berpengaruh terhadap kepuasan pelanggan,  kepuasan pelanggan menggunakan produk PT. Indosat secara langsung berpengaruh terhadap loyalitas pelanggan, citra merek secara langsung berpengaruh terhadap loyalitas pelanggan dan kepuasan pelanggan memediasi pengaruh citra merek terhadap loyalitas pelanggan. Beberapa saran yang dapat diberikan oleh peneliti adalah PT. Indosat hendaknya lebih memperhatikan citra merek yang ditekankan pada memiliki popularitas sebagai penyedia jasa layanan telekomunikasi, selalu berinovasi pada produk, mementingkan kenyamanan saat berkomunikasi dan dapat memberikan rasa percaya diri apabila menggunakan produk PT. Indosat. Bagi penelitian yang akan datang perlu melakukan kajian tentang kepercayaan terhadap produk PT. Indosat, sehingga akan menghasilkan kajian yang lebih sempurna.  Kata Kunci : Citra Merek, Kepuasan Pelanggan, Loyalitas Pelanggan.
PENGARUH HEDONISME DAN MATERIALISME TERHADAP KECENDERUNGAN PEMBELIAN KOMPULSIF DI KOTA MALANG Wijaya, Angga Pandu; Yuniarinto, Agung
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Pembelian kompulsif saat ini telah menjadi perilaku konsumen untuk memodifikasi perasaan menjadi lebih baik. Hedonisme dan materialisme terkait dengan produk yang dibeli konsumen secara berulang dan dalam jumlah banyak. Penelitian ini bertujuan untuk menguji pengaruh hedonisme dan materialisme terhadap kecenderungan pembelian kompulsif di Kota Malang. Penelitian ini menggunakan 110 sampel yang diperoleh melalui purposive sampling. Analisis penelitian menggunakan regresi berganda dengan program SPSS. Hasil penelitian menunjukkan bahwa hedonisme dan materialisme berpengaruh positif terhadap kecenderungan pembelian kompulsif. Secara parsial, hedonisme berpengaruh signifikan, sedangkan materialisme tidak berpengaruh signifikan terhadap kecenderungan pembelian kompulsif.  Kata Kunci : Hedonisme, Materialisme, Pembelian Kompulsif
The Effect of Service Quality Dimensions on Customer Satisfaction at Auto Bridal Carwash Malang Rahman, Fathur; Handrito, Radityo Putro
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to examine the Effect of Service Quality on Customer Satisfaction at Auto Bridal Car Wash Malang. The regression analysis, Ftest and t test, were conducted in order to reveal the role of the independent variables (Physical aspect, Reliabiliy, Personal Interaction, Problem Solving, and Policy) on Customer Satisfaction. This study is explanatory research, in accordance with its purpose to describe the casual relationship among variables through hyphothesis testing. The samples and population of this study were the customers of Auto Bridal Car Wash in Malang. In this study, the data collection method is conducted through questionnaire distribution. The sampling technique used in this research is purposive sampling. Next, the research instrument were checked for its validity, reliability, and classical assumption. The hypotheses testing used F test and t Test in Multiple Regression Analysis. The multiple regression analysis showed that Physical aspect, Reliability, Personal Interaction, Problem solving, and Policy simultaneously brought significant effect on Customer Satisfaction. Further, the partial test indicate that all of variable significantly influence Customer Satisfaction. The dominant test demonstrates that Problem Solving causes dominant effect on customer satisfaction.  Keywords: physical aspect, reliability, personal interaction, problem solving, policy, customer satisfaction.
THE RELATED APPLYING CONTEXT ANALYSIS OF QUALITY OF WORK LIFE TO COMPANY’S EMPLOYEE SATISFACTION BASED ON LION SUPERINDO INDONESIA COMPANY’S EMPLOYEE DISTRICT SINGOSARI OF MALANG CITY IN THE CONTEXT OF FENOMONOLOGIST Pratama, Magisterano Dayka
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Quality of life (QWL) defined as a strategy of workplace to support and protect worker satisfaction goes for the purpose of raising working conditions employees and organization ( lau and may, 2002 ). Superindo As one of the companies largest retail in Indonesia has various employee with different educational background  between each branch.This is what it calls Superindo for more creative and dynamic in applying QWL on each branch to improve satisfaction work in every person employees.The purpose of this research to know how the links between the application of QWL, that applied by one branch of Superindo at Superindo Singosari, Malang city with satisfaction employees.Using the methodology kualitatif-fenomonologist, researchers attempt to catch phenomena arrested researchers for working there to connect with the researchers’s knowledge as university student.Researchers interviewing deeply to 5 employee of it with a view to see how the application of QWL contained in superindo singosari and how QWL has a purport links with satisfaction of employees. The result of this research explained that the interconnected of the application of QWL on satisfaction employees has presence. Futhermore this research produce the statement that leadership is one of the most important than other factors at QWL, besides work restructuring and system of repayment in applying QWLof retail business. Keywords: quality of life, work restructuring, system of repayment ,leadership, and work satisfaction.
FACTORS AFFECTING FINANCIAL FRAUD OF INDONESIAN CONSTRUCTION COMPANIES USING FRAUD DIAMOND PERSPECTIVE Widyashanti, Ni Putu Gianitri
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study is conducted to analyse the factors affecting financial statement fraud in construction companies listed in the Indonesian Stock Exchange during the period of 2010-2014 using the four elements of the fraud diamond perspective by Wolfe and Hermanson (2004). There are 30 companies observed, examined through four independent variables such as, return on assets from financial target pressure, reception to industry opportunity, auditor change from auditor rationalization, and change in directors from management capability towards dependent variable, discretionary accruals from financial statement fraud. Hypothesis testing is carried using multiple linear regression.The analysis results showed that only industry opportunity which is proxied by reception had a significant effect in financial statement fraud. Meanwhile, the other three variables: pressure which is proxied by return on asset, rationalization which is proxied by change in auditor, and capability which is proxied by the change of directors, failed in showing significant effects against financial statement fraud. The insignificant factor of auditor and director change in detecting financial statement fraud might have occurred due to the incompetence of auditor and director themselves. Furthermore, since return the on assets is always used for short-term goals, this might be a reason behind financial target pressure failing to affect financial statement fraud. Keywords:       Fraud Diamond, Financial Statement Fraud, Earnings Management.

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