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Riset Manajemen dan Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Atma Bhakti
ISSN : 20868316     EISSN : 24067822     DOI : https://doi.org/10.36600/.v9i2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Riset Manajemen dan Akuntansi, adalah jurnal terbitan ini berisi artikel bidang ilmu Manajemen, Akuntansi, Pemasaran, Strategis dan Sumber Daya Manusia yang diterbitkan secara berkala 6 bulanan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
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Search results for , issue " Vol 1, No 1 (2010): Riset Manajemen " : 8 Documents clear
PENGARUH PENGUMUMAN RIGHT ISSUE TERHADAP KINERJA SAHAM DAN LIKUIDITAS SAHAM DI BURSA EFEK INDONESIA
Riset Manajemen & Akuntansi Vol 1, No 1 (2010): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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Abstract

The objectives of this research is to know influence announcement of right issue to stock performance and stock liquidity company in Bursa Efek Indonesia (BEI) at period 2000-2007. This research use technique purposive sampling that obtained sampel counted 55 company. Analysis use statistical examination constructively SPSS program 11.50. In analysing to be used paired sample t test. As well as used one sample statistic to know information content around announcement  right. The result  indicates that first, there are difference of stock return mean. Stock return was decline after announcement right issue. Second, there are difference of abnormal return mean Abnormal return was decline after announcement right issue. Third, there are difference of trading volume activity mean. Trading volume activity was increase after announcement right issue
ANALISIS PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA Wijayanti, Handayani Tri
Riset Manajemen & Akuntansi Vol 1, No 1 (2010): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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Abstract

This study aims to obtain empirical evidence about the role of differences between accounting income and taxable income (book-tax differences) of earnings one period ahead. In addition this study aims to test whether the difference between accounting earnings and taxable income will also affect investors assessment of earnings persistence in the future. The hypothesis proposed is: (1) firms with large book-tax differences has a lower accounting earnings persistence than firms with small book-tax differences, (2) firms with large book-tax differences has a persistence of accrual components is lower than companies with small book-tax differences. The samples used were 40 companies listed in Indonesia Stock Exchange (IDX), and publish audited financial statements are consistent in the year 2000-2005. The data was collected using purposive sampling. The statistical methods used are panel data regression. The results showed that firms with large large book-tax differences of having lower earnings persistence than firms with small large book-tax differences. However, the low persistence of earnings is not statistically proven due to the accrual component. Investors have not been able to distinguish the information contained in accruals and cash flow component in determining the persistence of earnings. Information about the size of the large book-tax differences contained in accruals component can not affect investors assessment of earnings persistence in the future
ANALISIS KEPUASAN PENGGUNA UNIT LAYANAN PUBLIK
Riset Manajemen & Akuntansi Vol 1, No 1 (2010): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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Abstract

The satisfaction of the user of public service unit in this research is influenced by the excellent service in public service organization which consists of several factors, which are: transparency, accountability, conditional, participative, right equivalence, and the balance between right and obligation. The problem in this research is whether the factors of transparency, accountability, conditional, participative, right equivalence, and the balance between right and obligation have influence toward the satisfaction of the user of public service unit. The purpose of this research is to investigate the influence of transparency, accountability, conditional, participative, right equivalence, and the balance between right and obligation factors. The research is done in Badan Pelayanan Terpadu Surakarta. The population is the society in Surakarta town who need the service of this agency. The sample taken is amounted of 272 people, by using purposive sampling. Data analysis used is double regression analysis. For testing the hypothesis, the researcher uses t-test and F-test. The conclusion is the variable of accountability, conditional, participative, right equivalence, and the balance between right and obligation independently has significant influence toward the satisfaction of the user of public service unit. Meanwhile, the transparency variable has no significant influence toward the satisfaction of the user of public service unit. The result of simultaneous test (F-test) answers the question that the variables of transparency, accountability, conditional, participative, right equivalence, and the balance between right and obligation simultaneously has significant influence toward the satisfaction of public service unit.
REVIEW ELECTRONIC COMMERCE UNTUK MEMPERLUAS JARINGAN PEMASARAN Sidiq, Ahmad
Riset Manajemen & Akuntansi Vol 1, No 1 (2010): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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Abstract

To day, For the part of corporation, e-commerce bot merely buy and sell product according to online, on the contrary, e-commerce cover entire process from developments, marketing, sale, delivery, service, and payment to various product and service, buy in base global network customers, with support from network business partners throughout world. in this article be discussed about sisitem e-comerce will base on internet resource and many another information technology to support every step from this process. first identifies various principal category and trend in ecommerce, second identify various important process from system e-commerce. third, identify primary factor and rules that wanted web store so that success in e-commerce. identify and explanation business value from several market kinds e-commerce. latest discuss various benefit and surplus with weakness from several alternatifcliks and brick in e-commerce, in marketing network extension
PENGARUH KENAIKAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN FREE CASH FLOW DAN PERTUMBUHAN SEBAGAI VARIABEL PEMODERASI Wijayanti, Handayani Tri
Riset Manajemen & Akuntansi Vol 1, No 1 (2010): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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Abstract

The company managements often conducts profit engineering that is usually called as earnings management. This research attempts to describe whether there is or not the effect of leverage on earnings management with free cash flow and growth as the moderating variable. The research taken 41 manufacturing companies listed in Indonesian Stock Exchange as the sample from 2003 to 2007. The sampling process was done purposive sampling method while data collection was achieved through the documentation method of Indonesian Stock Exchange (www.jsx.co.id), “Pojok BEJ (Indonesian Stock Exchange Corner)” of Surakarta Sebelas Maret University and ICMD (Indonesian Capital Market Directory). The earnings management in this research was measured using Modified Jones Model. The result of research shows that the leverage in fact does not affect the earnings management. Earnings management is affected by free cash flow, size (company size), and interaction leverage and growth. The result of hypothesis 2 testing shows that H2 is not supported, indicating that the free cash flow is rejected as the moderating variabel, but when the free cash flow is tested separately, the different result shows that it in fact affects the earnings management. Hypothesis 3 is accepted, where there is interaction between leverage and growth to effect earnings management.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PENGGUNAAN PERSONAL COMPUTER DENGAN TECHNOLOGY ACCEPTANCE MODEL Handayani, Rini
Riset Manajemen & Akuntansi Vol 1, No 1 (2010): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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Abstract

The objectives of the research are to examine some factors that influence personal computer acceptance from user in manufacture company. The study is based on the model proposed by Venkatesh et al.,(2003) and Lin and Wu (2004). This study used data that obtained from individual perception of information sistem user in manufacture company at Surakarta. Data gathered from mail survey.  Three hundred questionnaires have sent to companies, 105 questionnaires were returned, and only 83 questionnaires can be used. The data were analyzed by using Partial Least Square (PLS) by Smart PLS software. Study results show that social influence give insignificant negative to attitude toward using PC. Perceived ease of use give significant positive to perceived usefullnes and attitude toward using PC. Perceived usefullnes give significant positive to attitude toward using PC. Attitude toward using PC give significant positive to personal computer acceptance. Management support give significant positive to perceived usefullnes and perceived ease of use
Pengaruh Kredibilitas Endoser dan Kredibilitas Perusahaan Terhadap Niat Pembelian Dengan Pendekatan Dual Credibility Model
Riset Manajemen & Akuntansi Vol 1, No 1 (2010): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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Abstract

This study is implemented in Surakarta. Respondent under this study are of 200 respondents taken by purposive sampling. Data collection tool used is questionnaire by which had been tested on the validity and reliability. Data analysis method is Structural Equation Modeling (SEM). Result of this study show that (1) Advertisement model credibility (Endorser Credibility) has a positive and significant influence on advertisement-related attitude with line coefficient 0f 0.543 (p = 0.000), (2) Cooperate credibility is positive and significant on advertisement-relative attitude with line coefficient of 0.264 (p = 0.000), (3) corporate credibility has a positive and significant on product-related attitude with the line coefficient of 0.277 (p = 0.000), (4) corporate credibility has positive and significant influence on purchase intention with the line coefficient of 0.458 (p = 0.000), (5) Advertisement-related attitude has positive and significant influence on product-related attitude with line coefficient of 0.598 (p = 0.000), (6) Product-related attitude has positive and significant influence on purchase intention with the line coefficient of 0.609 (p = 0.000), and (7) Advertisement-related attitude has no influence on purchase intention with the line coefficient of 0.050 (p = 0.613).
PENGARUH KREDIBILITAS ENDORSER DAN KREDIBILITAS PERUSAHAAN TERHADAP NIAT PEMBELIAN DENGAN PENDEKATAN DUAL CREDIBILITY MODEL
Riset Manajemen & Akuntansi Vol 1, No 1 (2010): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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Abstract

This study is implemented in Surakarta. The respondent are 200 people taken by purposive sampling. Data collection tool used is questionnaire by which had been tested on the validity and reliability. Data analysis method is Structural Equation Modeling (SEM). Result of this study show that (1) Advertisement model credibility (Endorser Credibility) has a positive and significant influence on advertisement-related attitude with line coefficient 0f 0.543 (p = 0.000), (2) Cooperate credibility is positive and significant on advertisement-relative attitude with line coefficient of 0.264 (p = 0.000), (3) corporate credibility has a positive and significant on product-related attitude with the line coefficient of 0.277 (p = 0.000), (4) corporate credibility has positive and significant influence on purchase intention with the line coefficient of 0.458 (p = 0.000), (5) Advertisement-related attitude has positive and significant influence on product-related attitude with line coefficient of 0.598 (p = 0.000), (6) Product-related attitude has positive and significant influence on purchase intention with the line coefficient of 0.609 (p = 0.000), and (7) Advertisement-related attitude has no influence on purchase intention with the line coefficient of 0.050 (p = 0.613).

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