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Journal of Indonesian Economy and Business

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Published by Universitas Gadjah Mada

ISSN : 20858272 EISSN : 23385847 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Journal of Indonesian Economy and Business (JIEB) is open access, peer-reviewed journal whose objectives is to publish original research papers related to the Indonesian economy and business issues. This journal is also dedicated to disseminating the published articles freely for international academicians, researchers, practitioners, regulators, and public societies. The journal welcomes author from any institutional backgrounds and accepts rigorous empirical or theoretical research paper with any methods or approach that is relevant to the Indonesian economy and business content, as long as the research fits one of three salient disciplines: economics, business, or accounting.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 989 Documents

93 94 95 96 97

PENGARUH REWARDS INSTRUMENTALITIES DAN ENVIRONMENTAL RISK FACTORS TERHADAP MOTIVASI PARTNER AUDITOR INDEPENDEN UNTUK MELAKSANAKAN AUDIT PEMERINTAH Mardiasmo Mardiasmo
Journal of Indonesian Economy and Business (JIEB) Vol 17, No 3 (2002): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

There is an evidence that only a limited number of independent audit firms are interested in performing governmental audit (O’Keefe,1992). Furthermore, non-governmental auditors are believed to be less “independent” and proner to lose sight of programmatic demand to safeguard public trust than governmental auditors.To understand the supply of governmental audit services better, the gates independent audit firm partner’s opinions on governmental audits and their motivation to pursue these engagements. The survey measures partner’s belief about rewards instrumentalities derived from governmental audits and effects of the two risk factors, authority changes and political climate, on partner motivation to pursue governmental audits.The results of the multiple regression study between independent (rewards instruments and environmental risk factors) and dependent (partner motivation) show that rewards instrumentalities have a positive correlation towards partner motivation, whereas environmental risk have a negative one.It can be generally concluded that partners often act cautiously before accepting an enggagement letter offer to perform governmental audit, because of its environmental risk factors; in the form of authority changes and political climate. Though in practice, it will intensify rewards instrumentalities in the form of personal enjoyment, career opportunities and audit partner status.Keywords: partner motivation, intrinsic and extrinsic rewards, personal enjoyment, career opportunities, status, environmental risk factors, political climate, authoritative changes, decoupled.

PERAN ILMU EKONOMI DALAM PEMBERDAYAAN EKONOMI RAKYAT Mubyarto Mubyarto
Journal of Indonesian Economy and Business (JIEB) Vol 17, No 3 (2002): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Policy to empower the people’s economy need the support of various social sciences including economics. But experiences in Indonesian development phase of 1966-98, showed that it has helped economic growth tremendously, but it also resulted in social injustices. And above all it ended with a serious multidimentional crisis in 1997. Because of that a new economics is proposed to replace the old American Neoclassical economics. This new economics should be founded on Indonesian economic history and culture through serious empirical-inductive method. This is not to reject completely Neoclassical Economics but to modify it in such way to become Indonesian Institutional Economics.Keywords: People’s Economy, Economic History, Economics Teaching.

PERILAKU BERALIH MEREK KONSUMEN DALAM PEMBELIAN PRODUK OTOMOTIF Khusniyah Purwani; Basu Swastha Dharmmesta
Journal of Indonesian Economy and Business (JIEB) Vol 17, No 3 (2002): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This research examined of consideration set size to switch brands in automotive purchase, called Sambandam-Lord model (1995). The results showe that the replicated research model could be applied to the observed data, but not all eleven hypotheses could be supported as the researchers expected. Six of the eleven hypotheses, have been supported, while the others have not. This condition indicates that automotive brands switching behavior occurred because of the three factors mentioned in the model, i.e. (1) prior experience, (2) product knowledge, and (3) media search, and other factors. The intended factors which have not been revealed were found as a desire to have newly manufactured cars, a desire to try other brands, and boredom of the owned car, need to be considered for further research.Keywords: Brand switching, consideration set size, prior experience, product knowledge, media search, retailer search, and satisfaction.

POLA KONSUMSI PETANI SAWAH DITINJAU DARI HIPOTESIS PENDAPATAN RELATIF TAHUN 1991, DAN TAHUN 1999 (Studi Kasus di Tiga Desa di Kecamatan Sirahpulaupadang) M. Basir Kimin
Journal of Indonesian Economy and Business (JIEB) Vol 17, No 3 (2002): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

There are 3 selected villages being studied located in Kecamatan Sirahpu laupadang, Kabupaten Ogan Komring Ilir. The inequality of income distribu tion is relatively large. The change of income and neighbor’s consumption behavior bring about a significant effect on consumption pattern and level of consumption of a household living adjacent to each other. In addition, there is stability of household or family’s consumtion pattern and level of con sumption. The people’s income level in the three selected villages is deter mined by rice which in turn heavily depends on season, the price of dried rice, and monetary uncertainty. The change of income influence the pattern and level of consumption of the people inderectly in the three villages, and it is not followed by the change of the consumption pattern.Keywords: distribution of income, level of consumption, consumption pattern, elasticity of demand.

PROSPEK PERKEMBANGAN LEMBAGA KEUANGAN MIKRO DI AMBARAWA: STUDI PENJAJAGAN KEBUTUHAN PENDAMPINGAN MASYARAKAT Puthut Indroyono; Krisdiono Krisdiono; Renan Subantoro; Yosef Krido Priyono
Journal of Indonesian Economy and Business (JIEB) Vol 17, No 3 (2002): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This research is a “snapshot” of the people’s economic problems especially of the socio-economic and cultural institutions in the villages in Kecamatan Ambarawa. The research has identified institutions and the so-called micro-finance institutions in the villages as initiated by both the people in the villages and by the village government. The government policies to mobilize the micro-finance institutions through top-down planning were carried out by various government institutions with limited success. It is now realized that it will be more effective and successful if it is implemented by the village people themselves in the form of self-reliance movement on micro finance.Keywords: micro-finance institution, ekonomi rakyat, participative development

THE IMPACT OF SEC RULING ON THE STOCK RETURNS: THE CASE OF OIL AND GAS COMPANIES Suwardjono Suwardjono
Journal of Indonesian Economy and Business (JIEB) Vol 17, No 3 (2002): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Studi-studi peristiwa (event studies) dalam bidang akuntansi menuntut identifikasi peristiwa yang berkaitan langsung dengan masalah akuntansi. Studi peristiwa tidak sekadar mengambil peristiwa yang monumental atau sensasional dan mengukur pengaruhnya terhadap reaksi pasar modal. Penelitian ini mengidentifikasi peristiwa yang erat kaitannya dengan standar akuntansi yang menyangkut pemilihan metoda akuntansi. Metoda kos penuh atau full cost (FC) dan metoda usaha sukses atau successful efforts (SE) menjadi fokus penelitian ini.Penelitian ini menguji apakah peristiwa penolakan pemberlakuan kembali standar akuntansi yang telah lama ditunda penerapannya ditanggapi secara berbeda oleh investor perusahaan FC dan SE. Penelitian ini menjawab teori tentang pengaruh balik (reversal effect) dari peristiwa yang sebelumnya ditanggapi pasar secara negatif. Secara khusus, penelitian ini menguji hipotesis apakah investor untuk perusahaan FC menanggapi secara lebih positif terhadap keputusan penolakan pemberlakuan kembali SFAC No. 19 dibanding investor untuk perusahaan SE.Reaksi pasar diukur atas dasar return abnormal dan return abnormal kumulatif. Pengujian dengan basis return abnormal tidak mendukung hipotesis sedangkan pengujian berbasis return abnormal kumulatif mendukung hipotesis. Hal ini menunjukkan bahwa, dalam jendela peristiwa tertentu, return abnormal kumulatif mungkin lebih banyak mengandung informasi dalam perioda return abnormal.Kata kunci: return abnormal, return abnormal kumulatif, kos penuh, minyak dan gas bumi, standar akuntansi, studi peristiwa, usaha sukses.

EMPIRICAL STUDY OF VOLATILITY PROCESS ON ERROR CORRECTION MODEL ESTIMATION Syamsul Hidayat Pasaribu
Journal of Indonesian Economy and Business (JIEB) Vol 17, No 4 (2002): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Ada dua tujuan yang ingin dicapai dalam penelitian ini. Pertama, adalah untuk menyelidiki apakah dalam estimasi model koreksi kesalahan atau error correction model (ECM) terdapat proses volatilitas. Jika ternyata ada, maka model estimasi koreksi kesalahan seharusnya diestimasi dengan menggunakan model volatilitas. Hasil empirik estimasi ECM ternyata mengindikasikan adanya proses volatilitas yang ditunjukkan oleh signifikannya pengujian Autoregressive Conditional Heteroscedasticity (ARCH).Tujuan kedua adalah untuk menentukan model yang paling baik antara estimasi ECM dan estimasi ECM yang diikuti dengan proses volatilitas. Setelah dilakukan estimasi terhadap kedua model tersebut ternyata dapat disimpulkan bahwa estimasi model ECM dengan proses Generalized ARCH (EC-GARCH) lebih baik dibandingkan dengan estimasi model ECM. Sebagai contoh kasus digunkan model estimasi indeks harga saham gabungan di bursa efek Jakarta (BEJ).Keywords: error correction model, volatility process, GARCH, EC-GARCH.

PENAWARAN SAHAM PERDANA: PENGALAMAN DI BURSA EFEK JAKARTA 1990 – 1998 Ahmad Rodoni
Journal of Indonesian Economy and Business (JIEB) Vol 17, No 4 (2002): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This study investigates initial and aftermarket performance of initial public offering (IPOs) for both short term and long term in the Jakarta Stock Exchange (JSE), from January 1990 to December 1998. This study considers market situation at the time of the issuance of IPOs. The short term performance measure of IPOs is tested using daily closing return (Rct), opening return (Rot), offering price to opening price, offering price to closing price and opening price to closing price criteria. The long term aftermarket performance of IPOs is measured using cumulative abnormal returns analysis, buy and hold market adjusted compounded returns, wealth relative, offering price to closing price and opening price to closing price. Using a sample of 233 IPOs in the Jakarta Stock Exchange (JSE), this study finds an average initial (offer-to-open) return of 10.948 percent (10.912 % adjusted return). The findings reveals a lower expected return from those found in developing and several developed markets. The short term aftermarket mean return based on daily closing mean return (Rct), opening mean return (Rot) and opening price to closing price, indicates that benefits of initial performance do not accrue to the secondary market traders. This result is consistent with studies of Barry and Jennings (1993) on the U.S. markets and Yong (1997) on the Malaysian market. The long run aftermarket performance of IPOs is found to be negative. This finding is supported by many IPOs results in the literature.Keywords: Opening-closing mean return, performance of IPO.

PENGARUH PERILAKU RESIKO, KEPEMILIKAN INSTITUSI DAN KINERJA TERHADAP KEBANGKRUTAN BANK UMUM DI INDONESIA Fifi Swandari
Journal of Indonesian Economy and Business (JIEB) Vol 17, No 4 (2002): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This paper investigates the impact of risk taking behavior, institution ownership and performance on bank failure. I predict that risk-taking behavior has positive impact on bank failure, institution ownership and performance have negative impact on bank failure. Result shows that risk taking behavior and institution ownership give little support to hypothesis. Performance has result as predicted. The result suggests that the impact of risk taking behavior and institution ownership needs further investigation.Keyword: risk taking, institutional ownership, performance, bank failure

PENGARUH RISIKO NILAI TUKAR RUPIAH TERHADAP RETURN SAHAM : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ Desak Putu Suciwati; Mas’ud Machfoedz
Journal of Indonesian Economy and Business (JIEB) Vol 17, No 4 (2002): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Rupiah exchange rate fluctuation occurred since July 1997 has risked rupiah depreciation on US Dollar and other mayor trading parther’s currencies, that are Yen (Jepang), Mark (Germany), Franc (French), Poundsterling (UK), Dollar (Singapore), and Dollar (Hongkong). The objective of this study is to examine the economic exposures differences of rupiah exchange rate before and after rupiah depreciation, and the different effect of rupiah exchange rate on stock return before and after rupiah depreciation.This study use Chow differential test to compare regression results at two different periods, period of 1994-1996 and 1998-2000 with the same sample. Two models regression equation were used and each model was differentially tested in two periods. Independent variable of the two models was average monthly rupiah real effective exchange rate (REER) during a year from December to November following year, and it was controlled by total debt (THUTANG) of the manufacture during a year. Dependent variable for the first regression model was EPS change of companies during a year, and for the second regression model was daily abnormal return accumulated during a year (CAR).Although regression analysis at the second period showed contrary or defferent result, but after tested with Chow test, it was indicated that economic exposure of rupiah exchange rate change on cash flow change at the second period was not different. It was proved, then, that the effects of rupiah exchange rate on stock return were different between period of before and after the rupiah depreciation.Keywords: Real Effective Exchange Rate, Exposure, Capital Adequacy, Earnings per share

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Home Page

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Editorial Address Faculty of Economics and Business, Universitas Gadjah Mada Jalan Sosio Humaniora No. 1, Yogyakarta 55281

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Wuri Handayani, Ph.D.

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Journal Mail Official
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Faculty of Economics and Business, Universitas Gadjah Mada Jalan Sosio Humaniora No. 1, Yogyakarta 55281

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Daerah istimewa yogyakarta

INDONESIA