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Liana Mangifera
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lm122@ums.ac.id
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dayasaing@ums.ac.id
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Program Studi MAGISTER MANAJEMEN UMS Gedung Pascasarjana Lt 3 UMS Jl. A.Yani Pabelan Kartasura Surakarta
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Kota surakarta,
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INDONESIA
Jurnal Manajemen Dayasaing
Published by Universitas Muhammadiyah Surakarta
ISSN : 14113422     EISSN : 2541254X     DOI : https://doi.org/10.23917/dayasaing
Core Subject : Science, Social,
Decision Sciences, Operations Research & Management Social Sciences
Jurnal Manajemen Dayasaing is a media of scientific papers on economics and business management, human resource management, financial management, marketing management, operations management, hospital management, Islamic economics, and sharia management.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 12 Documents
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Search results for , issue "Vol 19, No 2 (2017): Jurnal Manajemen Daya Saing" : 12 Documents clear
PENGARUH REMUNERASI DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN (STUDI KASUS PADA KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI SURAKARTA) Srigusti Bima
Jurnal Manajemen Dayasaing Vol 19, No 2 (2017): Jurnal Manajemen Daya Saing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v19i2.5439

Abstract

Penelitian ini bertujuan untuk menganalisis: 1) pengaruh remunerasi terhadap kinerja karyawan., 2) pengaruh motivasi kerja terhadap kinerja karyawan. Data diperoleh dari 86 responden yang merupakan pegawai BEA dancukai Surakarta. Metode analisis yang digunakan adalah regresi linier berganda. Hasil pengujian instrument penelitian menyimpulkan bahwa semua butir pertanyaan tiap variabel valid dan reliabel. Uji asumsi klasik menunjukkan bahwa data berdistribusi normal, linier, tidak terjadi multikolinieritas dan tidak terjadi heteroskedastisitas. Hasil dari penelitian ini menunjukkan bahwa: 1) remunerasi berpengaruh positif dan signifikan terhadap kinerja karyawan, 2) motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan
DETERMINAN FINANCIAL RISK DISCLOSURE: STUDI PADA PERUSAHAAN YANG TERDAFTAR DALAM MORGAN STANLEY CAPITAL INTERNATIONAL (MSCI) INDONESIA INDEXPERIODE 2014-2016 Sayekti Endah Meilani; W Wiyadi
Jurnal Manajemen Dayasaing Vol 19, No 2 (2017): Jurnal Manajemen Daya Saing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v19i2.5441

Abstract

The purpose of this study is to examine the effect of corporate characteristics on financial risk disclosure in Indonesia at 2014-2016. The characteristics of the company in this study include firm size, industry type, auditor reputation, ownership concentration, profitability and leverage. Disclosure of financial risk refers to the research of Wibowo and Probohudono (2017) adapted from research by Atanasovski et al (2015), Oorschot (2010), and International Financial Reporting Standard (IFRS) No. 7 on financial instrument: disclosure. The introduction of IFRS 7 by the International Accounting Standards Board can improve the quality of financial risk disclosure practices that all financial reporting authors should undertake. The sample of this study is a company listed on MSCI (Morgan Stanley Capital International) Indonesia Index 2014-2016. The results of this study indicate that information about credit risk and liquidity is the most information disclosed by the company, while information on market risk is not much disclosed. In addition, the results of the study also concluded that firm size, type of industry and profitability variables influence the disclosure of financial risk. Other independent variables such as ownership and leverage concentration have no effect on the level of financial risk disclosure.

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