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INDONESIA
MODUS-Jurnal Ekonomi dan Bisnis
Published by Universitas Atma Jaya Yogyakarta
ISSN : 08521875     EISSN : 25493787     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
MODUS Journal published twice a year in March and September. This journal publish empirical and conceptual research in the areas of accounting, economics, business and management and first published in 1983 by the Faculty of Economics, Universitas Atma Jaya Yogyakarta. This journal open to researchers and academics who are interested in writing articles in the fields of accounting, economics, business and management to be published.
Arjuna Subject : -
Articles 7 Documents
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Search results for , issue "Vol 26, No 1 (2014): MODUS" : 7 Documents clear
PENGARUH FAKTOR SOSIAL, PERSONAL, PSYCHOLOGICAL, DAN KULTURAL TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN CENTRO DEPARTMENT STORE MELALUI STIMULUS MIDNIGHT SALE Yuriska, Mega Retna; Sukirno, Ign
Modus Journals Vol 26, No 1 (2014): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i1.579

Abstract

Midnight sale is one strategy that can provide stimuli to the customer purchase decision.However, the main factor or basis that contribute to the purchase decision by Schifman and Kanuk (2004) as quoted by Samuel, et al., (2005) are social factors, personal factors, psychological factors, and cultural factors. Consumer purchasing decisions due to social factors infuenced by some small groups like, group or group play, family, and the role and status (Kotler and Armstrong, 2004).Tis study was conducted to determine consumers’ assessment of social factors, personal factors, psychological factors, and cultural factors, consumer purchasing decisions knowing that stimulated by midnight sale and determine the infuence of social factors, personal factors, psychological factors, and cultural factors on consumer purchasing decisions Centro Department Store which distimuli by midnight sale. This research was conducted in Yogyakarta, namely the consumers Centro Department Store in June 2013.Te results showed that consumers have a good assessment on social factors, personal factors, psychological factors, cultural factors. Consumers have high purchasing decision in Centro Department Store during a midnight sale promotion program. Social factors, personal factors, psychological factors, and cultural factors simultaneously have a signifcant infuence on consumer purchasing decisions. Social factors, personal factors, psychological factors, and cultural factors have a positive and signifcant impact on consumer purchasing decisions.Keywords: Social factors, Personal factors, psychological factors, cultural factors, purchase decision
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NONMANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Aditama, Ferry; Purwaningsih, Anna
Modus Journals Vol 26, No 1 (2014): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i1.576

Abstract

This study aim to assess and obtain empirical evidence about the efect of tax planning on earnings management practices seteleh the change (decrease) in single tax rate in 2010 on the non-manufacturing companies listed on the Indonesia Stock Exchange. Effect of tax planning on earnings management is also associated with the phenomenon of change (decrease) in tax rates that began in the 2010 tax year. Tis study used a sample of 77 non-manufacturing companies listed in Indonesia Stock Exchange in 2009-2012. This research using descriptive statistics and simple linear regression for data analysis. The dependent variable in this study is earnings management, whereas the independent variable in this study is tax planning. Based on the results of data analysis, it appears that it was not tax planning manajamen positive efect on earnings in non-manufacturing companies listed on the Stock Exchange. However, the results of the descriptive analysis showed that 77 companies sampled in this study do tax planning in a way to avoid a decrease in profit.Keywords : earning management, earning threshold, tax planning, taxation.
PENGARUH EMPLOYEE STOCK OWNERSHIP PROGRAM TERHADAP KINERJA PERUSAHAAN PUBLIK DI BURSA EFEK INDONESIA Hartono, Agus; Wibowo, Alexander Jatmiko
Modus Journals Vol 26, No 1 (2014): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i1.580

Abstract

The study aims to analyze the diferences between the company’s performance before and after the adoption of an Employee Stock Ownership Program. Te research sample using public companies that has made an Employee Stock Ownership Program in 2004-2012. Research using variable proftability ratios, activity ratios, solvability ratio, liquidity ratio as an indicator of observations on the performance of the company, as well as the hypothesis test (Paired Sample t-test) to examine the diferences in performance of the company before and after the adoption of an Employee Stock Ownership Program. The results showed that there was no signifcant diference between the performance of the company before and after the adoption of the ESOP.Key words : Employee Stock Ownership Program, company performance.
PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, LIKUIDITAS DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Warianto, Paulina; Rusiti, Ch
Modus Journals Vol 26, No 1 (2014): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i1.575

Abstract

The purpose of this study was to determine the efect of frm size, capital structure, liquidity and investment opportunity set (IOS) simultaneously and partially on the quality of earnings. Population in the study was all manufacturing companies listed on the Stock Exchange in 2008-2012. Sampling using purposive sampling technique that is specifc sample selection criteria, so that in can be sampled in this study were 360 companies manufacturing (72 per company). The analytical method used was the multiple linear regression. Te result shows simultaneous testing showed that the size of the company, capital structure, liquidity and investment opportunity set (IOS) efect on earnings quality. Partially, company size and liquidity signifcant positive efect on the quality of earnings. Capital structure and investment opportunity set (IOS) signifcant negative efect on the quality of earnings.Keywords: company size, capital structure, liquidity, investment opportunity set (IOS) and the quality of earnings.
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Sutanto, Natalia; Siswantaya, I Gede
Modus Journals Vol 26, No 1 (2014): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i1.574

Abstract

The purpose of this study is to test empirically the relationship between intellectual capital and frm performance. Intellectual capital is measured using the method Pulic namely value added intellectual coefcient (value added intellectual coefcient-VAICTM) as a measure of the efciency of venture capital and intellectual capital. The company’s performance is measured using four indicators, namely ROA, ATO, ROE, and MB. Te sample used by 27 companies listed banking sector in Indonesia Stock Exchange f rom 2007 until 2012. Data analysis too lused to test the hypothesis is Partial least square (PLS). Hypothesis test results show evidence that intellectual capital and signifcant positive efect on company performance and future performance of the company. For the rate of growth in intellectual capital (ROGIC) did not signifcantly afect the future performance of the company.Keywords: intellectual capital, company performance, Partial Least Square (PLS)
PENGARUH KONFLIK PERAN DAN AMBIGUITAS PERAN TERHADAP KOMITMEN INDEPENDENSI AUDITOR INTERNAL Sindudisastra, Lusius Kharismawan; Rustiana, Rustiana
Modus Journals Vol 26, No 1 (2014): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i1.577

Abstract

This study was conducted to assess and identify the infuence of role confict and role ambiguity of the internal auditor independence commitment to work in rural banks Yogyakarta Special Region. Determination of the respondents was conducted by sampling purporsive ie sampling technique based on a certain criteria. The number of questionnaires distributed is as much as 25 questionnaires. This study uses a simple linear regression. Results of analysis in this study indicate that role confict and ambiguity each negatively afect the independence of the internal auditor commitment.Keywords: role confict, role ambiguity, internal auditor independency.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING PADA BANK PERKREDITAN RAKYAT Setyarini, Maria Niken; Susty Ambariani, Anastasia
Modus Journals Vol 26, No 1 (2014): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i1.578

Abstract

This study aim to examine the efect of budget participation on managerial performance and organizational commitment as an intervening variable in Rural Bank in Yogyakarta. This study using path analysis. Results from this study indicate that budgetary participation infuence on organizational commitment. In addition, variable proven organizational commitment as an intervening variable between budgetary participation and managerial performance.Keywords: Budget Participation, Organizational Commitment, Managerial Performance

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