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Jurnal Manajemen Teori dan Terapan

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Published by Universitas Airlangga

ISSN : 19793650 EISSN : 25482149 DOI : 10.20473/jmtt.v13i1.14399

Core Subject : Science, Education,

Decision Sciences, Operations Research & Management Education

Arjuna Subject : -

Articles 403 Documents

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Analisis Pengaruh Antara Economic Value Edded (EVA), Net Operating Profit After Tax (NOPAT),dan Weighted Average Cost of Captal (WACC) terhadap Market Value Added (MVA) pada perusahaan LQ-45 Soedewi Soedorowedi; Adelia Savitri
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 2 No. 1 (2009): Jurnal Manajemen Teori dan Terapan - April 2009
Publisher : Universitas Airlangga

Penelitian ini bertujuan untuk membuktikan hasil perdebatan Steren Stewart dengan Pablo Fernandez dan D.V. Ramana mengenai hubungan EVA dan unsur-unsur yang membentuk EVA meliputi NOPAT dan WACC terhadap MVA melalui pendekatan secara kuantitatif, dengan metode purposive sampling diperoleh 10 perusahaan yang masuk dalam kategori perusahaan LQ-45 yang layak diteliti sesuai dengan syarat yang ditentukan. Berdasarkan hasil pengujian hipotesis dapat disimpulkan terdapat hubungan posotif yang kuat antara variabel EVA denan MVA. Sedangkan untuk model yang kedua diperoleh bahwa variabel NOPAT dan WACC secara simultan mampu menjelaskan MVA sebesar 80,1% dan sisanya sebesar19,9% dijelaskan oleh variabel lain. Untuk penelitian secara parsial didapatkan NOPAT berpengaruh signifikan terhadap MVA begitu juga dengan WACC berpengaruh signifikan terhadap MVA

Equity Market Timing dan Struktur Modal Nidya Fahima; Sri Maemunah Soeharto; Chorry Sulistyowati
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 9 No. 2 (2016)
Publisher : Universitas Airlangga

This study is an empirical testing of equity market timing and capital structure at firms which are doing IPO 2001 and 2002. The aims of this study are to test about the effect of equity market timing to capital structure and to test the persistency of the effect of equity market timing to firm’s capital structure in Indonesia. This study also used control variable, that asset tangibility, size and profitability. To analyze the data, this study used multiple regressions with SPSS 16.0 to test independent and dependent variables. The result suggest that the equity market timing has not significantly negative effect to the firms’ capital structure which used IPO 2001 and 2002 that are listed in BEI, and the effect of equity market timing to the firms’ capital structure are not persistent that the negative effect of equity market timing to the firms’ capital structure disappear within third years after IPO.

Motif Go Public, Herding, Ukuran Perusahaan, Dan Underpricing Pada Pasar Modal Indonesia Fitri Ismiyanti; Rohmad Fuad Armansyah
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 3 No. 1 (2010): Jurnal Manajemen Teori dan Terapan - April 2010
Publisher : Universitas Airlangga

Underpricing become a phenomenon which often occurs by companies during Initial Public Offering in every country in the world, which offering price lower than closing price on the first day trading on the stock exchange. According to Rock (1982), asymmetry information of an IPO company leads to underpricing phenomena, where the information according to the company are not evenly distributed among investors. This asymmetry information emerging distribution of uncertainty among investors that leads to underpricing. The objective of this research is to test the influence of motive of company going public, herding in stock market, and size of the company to the degree of underpricing using sample of 257 companies listed during year 1990 to June 2009 on the Indonesian Stock Exchange. Sample is taken by using purposive sampling with criteria as underpriced stocks and the stocks are not delisting overall from stock exchange. Data are analyzed using multiple regressions and path analysis to test the relation between motive of company going public, herding, and size of the company to the degree of underpricing. Pursuant to the analysis, motive of company going public and herding have positively influence on the degree of underpricing but statistically not significant. Size of the company which measure using total asset have negatively influence on the degree of underpricing and statistically significant on the first day trading on the stock exchange.

Persepsi Etis Pelaku Akuntansi Terhadap Praktik Manajemen Laba Berdasarkan Profesi Akuntansi Dan Jender Komala Inggarwati; Arnold Kaudin
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 3 No. 3 (2010): Jurnal Manajemen Teori dan Terapan - Desember 2010
Publisher : Universitas Airlangga

Managerial discretions in accounting and presures from stakeholders encourage earnings management. Such a practice creates ethical problems in business. The purpose of this study is to observe ethical perceptions in earnings management from acountants, both academics and profesional accountants, and ethical perceptions based on gender. Earnings management is classified into manipulation in accounting activity and in operational decision making. This study covers 156 subjects consists of 65 professional accountants from three public accountant firms and five companies and 91 academics from two universities in Central Java. Seven questions/cases adopted from Merchant (1989) and Fischer dan Rosenzweig (1995) were introduced to subjects and subjects were asked to assess whether it was ethical or not on a scale of 5 where 1 indicates the most ethical and 5 indicates the most unethical. The findings show that academics see manipulation in operational decision making as less ethical compared to practitioners while practitioners see manipulation in accounting as less ethical. Furthermore, practitioners see manipulation in operational decision as more ethical than manipulation in accounting while for academics there is no significant differences. Finally, there is not any significant difference on the ethical perception between female and male

Faktor-Faktor Yang Dipertimbangkan Investor Dalam Melakukan Investasi Linda Ariany Mahastanti
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 4 No. 3 (2011): Jurnal Manajemen Teori dan Terapan - Desember 2011
Publisher : Universitas Airlangga

Investor has many options in an investment with the current number of investment instruments. Previous studies of retail investor behavior have examined motivation from economic perspectives or studied relationships between economic, behavioral and demographic variables. Examination of the various utility-maximization and behavioral variables underlying individual investor behavior provides a more comprehensive understanding of the investment decision process. This research will examine the seven factors that considered investors' decisions to invest, and investor behavior in taking the decision to invest. The data used are primary data that obtained by sending questionnaires through via email at Danareksa investors domiciled in Salatiga and Semarang. The analysis method used is tabulation frequencies and cross tabulation (Crosstab). Based on the results of the research, it is known that the factors that considered investor' decisions is Neutral Information and Accounting Information factor. For the result of demographic aspects effect research against investment decision is investor who are aged 25-29 and 50-54 years which is considered all of the factors. While for sex, female consider many factors than male. For educational level with high educational level makes the investor pay attention to the factors that associated with investment decisions, and investors who invest for 1-3 years old considering many factors before making investment decisions.

Are We Alive When Islamic Banks Dominate?: Case Study In Indonesia Raditya Sukmana; Heri Kusworo
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 5 No. 3 (2012): Jurnal Manajemen Teori dan Terapan - Desember 2012
Publisher : Universitas Airlangga

Islam promotes justice in every aspect of life including in banking and finance. Shariah has to be the foundation for any banking transactions to ensure that any single party is not being unfairly treated or exploited. Interest based bank is certainly create unfairness and exploitation. In any cases only single party which get a lot of benefit. Hence islamic banking industry need to be developed so that its market share will increase significantly until it can reach the domination of the national banking assets. This paper aims to forecast when such condition will occur. Adopting a popular forecasting tool such as double exponential smoothing, this study will inform us when islamic banking market share will reach 50% out of total banking asset. The monthly data examined starts from January 2004 to may 2011. We use a single time series data which is islamic banking market shares whereby it is calculated from the islamic banking asset divided by total banking asset. the structure of this paper is as follows: after the introduction which describe the history and performance of Indonesian islamic bank, it discusses about the data and method used in this paper. Next section is on the description and analysis on the result obtained. Lastly is the conclusion where it recommends some policies required from the obtained result in which the optimist scenario would say that the domination of Islamic banks may occur in our grandchild generation

Pembingkaian Pesan Dan Persepsi Risiko Psikologis Pada Isu Konsumen Hijau Euis Soliha; H. Sophiyanto Wuryan
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 6 No. 2 (2013)
Publisher : Universitas Airlangga

The purpose of this research is to analyze the effect of the message framing on the perceived psychological risk on green environmental issues. Consumers nowadays have become more critical about issues on green consumer due to the increasing levels of consumers’ knowledge. Government and marketers also should perform active movement to increase consumers’ awareness of their environment. Those include giving a message to the consumers. When marketers deliver the message, they need to concern about message framing. Message framing is likely to influence the consumer's perception. Research design used in this study is design experiments. In this case the message was manipulated by message framing: positive and negative. The hypothesis of this study, H1: There are differences in perceived psychological risk perception on advertising by using positive and negative message framing, H2: There are differences in perceived psychological risk of consumers on advertising by using positive and negative framing that is reinforced with consumer knowledge. The analysis results of hypothesis 1 showed that there are significant differences in perceived psychological risk on advertising by using positive and negative message framing. Consumers feel that perceived psychological risk is lower in the ad with a positive message framing. Therefore, on advertising products related to green consumer issues, using positive message framing will be more effective. The analysis result of hypothesis 2 showed that there are no significant difference in perceived psychological risk on advertising by using positive and negative message framing that is reinforced by consumer knowledge. Consumer knowledge did not moderate the effect of message framing on perceived psychological risk.

Peranan Faktor Usia Dalam Memoderasi Pengaruh Pemberian Insentif Terhadap Motivasi Kerja Karyawan Kantor Direksi PT. PG. Rajawali I Surabaya Hafiz Hermawan; Siti Sulasmi
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 7 No. 2 (2014)
Publisher : Universitas Airlangga

One of the company's efforts made in motivating employees is by giving rewards, such rewards are in the form of incentives. In order that these incentives can motivate employees, incentives given to companies can be either Monetary Incentive or Non-Monetary Incentives depending on how the appeal or the importance of the incentives for employees. But there are a few things to note companies, particularly with regard to the granting of incentives to boost employee motivation. Because in providing various forms of incentives to employees, the company needs to know the demographic characteristics of the employees as factors that can strengthen or weaken the relationship between incentives and employee motivation. One of the demographic characteristics of the form factor is the age of an employee, an employee who has a younger age it might be more motivated if the company gives incentives rather than a more senior employee. This is because a person's motivation in working for tend to be changed along with the increase of age. Employees with a younger age will likely pursue the monetary in the work, while employees who have senior will be more likely pursue the achievement of the monetary. Population and sample which became the object of this research is the 36 employees of PT. PG. Rajawali I. The results of the study prove that Monetary Incentives and Non Monetary Incentives give significant effects either simultaneously or partial employee motivation of PT. PG. Rajawali I. Whereas the moderation effect of age factor is not significantly strengthen the impact of influence the granting of providing Monetary Incentives and Non Monetary Incentives of employee motivation PT. PG. Rajawali I.

Day Of The Week dan Monday Effect: Fenomena yang Terbuktikan Tidak Konsisten Di Pasar Modal Indonesia Sumiyana Sumiyana
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 1 No. 1 (2008): Jurnal Manajemen Teori dan Terapan - April 2008
Publisher : Universitas Airlangga

This research critiques Sumiyana (2007a) that is actually weak methodological research design. Sumiyana (2007a) investigates trading and nontrading periods return only, or it doesn’t split intra-day return into short interval period. Although Sumiyana (2007a) found strongly the phenomenon of the Monday effect, but it could not capture the inside occurrence in the intra-trading periods. This study examines the day of the week and Monday effect phenomena in the Indonesian Stock Exchange using intraday data in every 30 minutes interval. Samples of the data are the firms listed in LQ45. Sequentially, samples are filtered to stocks that actively traded in the Indonesian Stock Exchange based on trading frequency in observation period from January to December 2006. This study uses regression analysis with multiple dummies constructed by separating trading periods in every day into 12 return periods. This research finds that day of the week phenomena occur consistently in Indonesian Stock Exchange, but the occurrence are not evenly in the same day. In addition, this study concludes that Monday effect exists partially and incidentally only.

Analisis Kualitas Layanan Perpustakaan Kampus B Universitas Airlangga Melalui Integrasi Importance Performance Analysis (IPA), Dan Model Kano Serta Usulan Perbaikannya Menggunakan Cause And Effect Diagram Fatorahman Fatorahman; Yetty Dwi Lestari
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 8 No. 2 (2015)
Publisher : Universitas Airlangga

The aims of this study to identify the attributes of existing service quality on B Campus Library of Airlangga University as well as determine the level of priority level of each need by integrating models and Kano methods, Importance Performance Analysis, furthermore, it also identyifying the root causes of the three attributes of service quality on B Campus Library of Airlangga University were entered into the forth kuadrant by using Cause and Effect Diagram, and give recommendation for improvement based on problems identification by Cause and Effect Diagram. The approach used in this research is a qualitative approach with the kind of descriptive research. Data used are primary and secondary data. Analysisi data used descriptive analysis with the help of IBM SPSS Statistics 20 and Microsoft Office Excel.This research used 23 atributes of service quality. The result of the classification of data qith kano’s mode; stated that 22 atributes of service quality. The results of the classification of data with Kano's model stated that 22 atributes are included into attractive category. Because none of attributes were included into the indifferent category, all of the attributes can be used in the integration of Kano's model and IPA methods. From the integration, comes three attributes of service quality that included into concentrate here area; the availbility of fast connection wifi and internet facilities, friendly, polite, orderly, and neat in officer services, and the availability of clean toilet facilities.The root of the problem cause the lack of quality in three attributes identified by Cause and Effect Diagram based on interviews with the B Campus Library of Airlangga University and also based on the author's observation results. Based on the identification of the three atributes with the quality of service, proposed recommendation to fix problem on each attributes. The recommendation includes several root of the problem, such as man, methods, equipment, and environment

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Rahmat Heru Setianto

Contact Email jmtt@feb.unair.ac.id

Phone +6231-5033642

Journal Mail Official jmtt@feb.unair.ac.id

Editorial Address Faculty of Economics and Business, Universitas Airlangga, JL. Airlangga 4 Surabaya, 60286

Location Kota surabaya, Jawa timur INDONESIA

Abstract

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Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Rahmat Heru Setianto

Contact Email
jmtt@feb.unair.ac.id

Phone
+6231-5033642

Journal Mail Official
jmtt@feb.unair.ac.id

Editorial Address
Faculty of Economics and Business, Universitas Airlangga, JL. Airlangga 4 Surabaya, 60286

Location
Kota surabaya,

Jawa timur

INDONESIA