cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
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
 1 
Search results for , issue "Vol. 29 No. 1 (2017): MODUS" : 7 Documents clear
MANFAAT GOODWILL IMPAIRMENT, EARNINGS PER SHARE (EPS), SERTA KANDUNGAN GOODWILL IMPAIRMENT PADA EARNINGS PER SHARE TERHADAP HARGA SAHAM Dheni Indra Kusuma
Modus Vol. 29 No. 1 (2017): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v29i1.1023

Abstract

Abstract The development of science and the rules that apply internationally demanded radical changes in every part that receives the impact of the rule changes. Goodwill is one part that is still busy discussed at this time. Change of rules recognition of the amortization of goodwill to be a rule that only recognizes Goodwill Impairment on the financial statements give a separate impact to the financial statements presented. Investors can assume both positive and negative on the financial statements are presented so that it will affect the company's stock price on the Indonesia Stock Exchange.This study aimed to examine the effect of Goodwill Impairment on stock prices, also conducted to examine the effect of earnings per share which has taken into account the value of Goodwill Impairment on stock prices, and testing the effect of variable Goodwill Impairment issued separately from EPS on stock prices.Hypothesis testing is done by using a cross-sectional regressions for each year of observations from the years 2011-2015 and the whole year of observation (pooled regression). This study uses data observed company selected by purposive sampling the years 2011-2015 of all companies listed on the Indonesia Stock Exchange reported that generate goodwill and positive earnings. We find that goodwill impairment does not explain significantly more of the observed distribution of share price. Our result suggests that goodwill impairment does not contain incremental value-relevant information. Keywords: earnings per share (EPS), goodwill amortization, goodwill impairment, Indonesia Stock Exchange, stock price
EVALUASI KEMAMPUAN MANAJER INVESTASI REKSADANA SAHAM BERDASARKAN MARKET TIMING DAN STOCK SELECTION SKILL Amanda Widya Kharisma; Felix Wisnu Isdaryadi
Modus Vol. 29 No. 1 (2017): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v29i1.1025

Abstract

AbstractThis study aimed to evaluate whether the investment manager of mutual funds in Indonesia has the ability to market timing and stock selection or not. The data used in this study was obtained from the data of NAV per unit of active mutual funds listed on the Indonesia Stock Exchange, the interest rate of Bank Indonesia, and the Jakarta Composite Index monthly period January 2011 until December 2015.Purposive sampling have been use to select the samples resulted in fiveteen mutual fund shares listed and active in Bapepam-LK during the period January 2011 to December 2015. The model used is the Mazuy Treynor Model (1966). Based on Mazuy Treynor Model, regressed among Excess Return Fund as the dependent variable, and QuadraticExcess Excess Market Return Market Return as independent variables.The results showed that from the fiveteen mutual funds have been studied, no investment manager who has the ability to market timing. This is evidenced by the absence coefficient γ as a positive indicator of market timing is significant. Stock selection ability of the fiveteen equity funds examined solely owned by two investment managers, namely “Batavia Dana Saham Optimal” and “Pratama  Ekuitas”. This is evidenced by the coefficient α as an indicator of stock selection both positive investment managers are significant. Keywords: investment managers, market timing ability, Net Asset Value, stock selection skills
COMPUTER ANXIETY DALAM KONTEKS PENDIDIKAN AKUNTANSI Dodik Ariyanto; Ayu Aryista Dewi; I Made Sukartha
Modus Vol. 29 No. 1 (2017): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v29i1.1026

Abstract

AbstractThe development of information technology in the era of modernization and globalization impact on the world of accounting, which is now integrated with the computer. Accounting student is required to use and operate computers and accounting software given the importance of mastering computer technology and telecommunications in the business world. The problem arises when there are still students who react negatively ranging from passive response to the rejection of the use of computers. This study tried to delve deeply into the influence of personality type, gender, and GPA to anxiety computing (computer anxiety) in the context of accounting education.Research using instruments Computer Anxiety Rating Scale (CARS) to measure anxiety variable computing and instruments Myers Briggs Type Indicator (MBTI) to measure variables personality type.Samplingusing 180 students in Faculty of Economics and Business Udayana University majoring in accounting. The data collected using the method of survey with questionnaire technique.Regression analysis is used as the data analysis technique with SPSS.The result that responden with extrovert type, high-relative GPA, tend to have a lower level of computer anxiety. However, the difference of gender does not have any variant in computer anxiety level.    
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TO CORPORATE FINANCIAL PERFORMANCE (Empirical Study of the Companies that always Listed on SRI KEHATI Index during the Period 2010-2014) Bonifasius Dian Dwi Kurniawan; Alexander Jatmiko Wibowo
Modus Vol. 29 No. 1 (2017): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v29i1.1027

Abstract

Abstract The purpose of this research is to examine if there exists any systematic relation between corporate social responsibility (CSR) and corporate financial performance (CFP). The research samples are 16 companies that always listed in SRI KEHATI Index during period 2010-2014. The research uses purposive sampling method, regressed and descriptive analysis.CSR is measured by Corporate Social Responsibility Disclosure Index (CSRDI), whereas CFP is measured by return on assets (ROA), Return on Equity (ROE) and Price to Book Value (PBV). The research indicates CSR has positive influence to financial performance measured with financial ratios such as ROA, ROE and PBV. These results are robust across different measures of variables. Keywords: Corporate Social Responsibility (CSR), Corporate Financial Performance (CFP), Return on Asset (ROA), Return on Equity (ROE), Price to Book Value (PBV).
KAUSALITAS INFLASI DAN PERTUMBUHAN EKONOMI INDONESIA PERIODE 1965-2013 Andrian Dolfriandra Huruta
Modus Vol. 29 No. 1 (2017): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v29i1.1028

Abstract

AbstractMacroeconomic deals with the economy as a whole.It examines the behavior of economic aggregates such as gross domestic product, gross domestic product per capita, consumption, investment, inflation, exchange rate, money supply, export, import, unemployment, debt, interest rates, and so forth. Aggregate behavior refers to the behavior of households, companies and countries. This study aims to analyze causality of inflation and economic growth in Indonesia. Study of inflation and economic growth has been done by researchers such as Hartini and Utomo (2004), Setyawati (2006), Maqrobi and Pujiati (2011), Mamo (2012) and Acyuninda (2012), Miskhin (2001), Bofinger (2001), Hervino (2011), Fujiwara (2013), Tutino and Zarazaga (2014), Jahan and Papageorgiou (2014), Trisdian et al. (2014), Christiano and Fitzgerald (2000), Daniel (2007) and Darise (2009) which is see inflation as a monetary phenomenon and fiscal. This study uses secondary data especially the data of  Indonesia current macroeconomic such as economic growth and inflation which published by the World Bank. These data are time series data (time series) from 1965 - 2013. Methodically, this study using Granger causality test to determine the causality of inflation and economic growth. The results shows that there is no causality between inflation and economic growth. Keywords: Economic Growth, Inflation, Granger Causality
ANALISIS PENGARUH EQUITY SENSITIVITY DAN ETHICAL SENSITIVITY TERHADAP PERILAKU ETIS AUDITOR Ruth Novita Dani Kusuma; Antonius Totok Budisantoso
Modus Vol. 29 No. 1 (2017): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v29i1.1029

Abstract

Abstract This study aims to identify and analyze the effect of equity sensitivity and ethical sensitivity to the ethical behavior of auditors in the public accounting firm in Surabaya in 2016. The sample used in this study were fifty eight respondents, which were auditors in the city of Surabaya, where the data was collected through questionnaires distributed. The analysis is based on respondents' answers were obtained through a questionnaire with random method (random) were distributed in the city of Surabaya. Results of the research showed that equity sensitivity positive effect on ethical behavior and ethical sensitivity auditor positive influence on the ethical behavior of auditors. Keywords: equity sensitivity, ethical sensitivity, and ethical behavior of auditors
PENGARUH PENGUMUMAN LIKUIDASI BANK TERHADAP MINAT MENARIK UANG DARI BANK Ignatius Novianto Haribowo
Modus Vol. 29 No. 1 (2017): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v29i1.1037

Abstract

AbstractThis study aims to examine the factors that influence a person to withdraw all or part of the money from the bank in liquidation of large banks case in Indonesia. This study uses the theory of Lewin to uncover factors that may influence a person to withdraw part or all of the money from the bank if there is a big bank liquidation. Based on Lewin's theory, there are two factors that can influence a person's decision, namely internal factors and external factors. Internal factors in this study are trust and cognitive absorption, while external factors in this study are the social norm, interference of others, government supervision. This study use questionnaire to examine the factors from respondents. Processing data results using Partial Least Square (PLS) indicates that external factors influence someone's decision to keep the money in the bank if there is big bank liquidation more than internal factor. These indicates that the condition of society is easy to change depend on the external situation. The results also indicate a lack of trust to the bank institutions.Key words: Lewin Theory, Internal Factor, External Factor, Partial Least Square (PLS).

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2017 2017


Reset
Filter By Issues
All Issue Vol. 37 No. 2 (2025): VOL 37 NO 2 (2025) Vol. 37 No. 1 (2025): VOL 37 NO 1 (2025) Vol. 36 No. 2 (2024): VOL 36 NO 2 (2024) Vol. 36 No. 1 (2024): Vol 36 No.1 (2024): MODUS Vol. 35 No. 2 (2023): Vol. 35 No. 2 (2023): MODUS Vol. 35 No. 1 (2023): Vol. 35 No. 1 (2023): MODUS Vol. 34 No. 2 (2022): MODUS Vol. 34 No. 1 (2022): MODUS Vol. 33 No. 2 (2021): MODUS Vol 33, No 2 (2021): MODUS Vol. 33 No. 1 (2021): MODUS Vol 33, No 1 (2021): MODUS Vol 32, No 2 (2020): MODUS Vol. 32 No. 2 (2020): MODUS Vol. 32 No. 1 (2020): MODUS Vol 32, No 1 (2020): MODUS Vol. 31 No. 2 (2019): MODUS Vol 31, No 2 (2019): MODUS Vol 31, No 1 (2019): MODUS Vol. 31 No. 1 (2019): MODUS Vol 31, No 1 (2019): MODUS Vol 30, No 2 (2018): MODUS Vol 30, No 2 (2018): MODUS Vol. 30 No. 2 (2018): MODUS Vol. 30 No. 1 (2018): MODUS Vol 30, No 1 (2018): MODUS Vol. 29 No. 2 (2017): MODUS Vol 29, No 2 (2017): MODUS Vol 29, No 1 (2017): MODUS Vol. 29 No. 1 (2017): MODUS Vol. 28 No. 2 (2016): MODUS Vol 28, No 2 (2016): MODUS Vol 28, No 1 (2016): MODUS Vol. 28 No. 1 (2016): MODUS Vol 28, No 1 (2016): MODUS Vol 27, No 2 (2015): MODUS Vol 27, No 2 (2015): MODUS Vol. 27 No. 2 (2015): MODUS Vol. 27 No. 1 (2015): MODUS Vol 27, No 1 (2015): MODUS Vol 26, No 2 (2014): MODUS Vol. 26 No. 2 (2014): MODUS Vol. 26 No. 1 (2014): MODUS Vol 26, No 1 (2014): MODUS Vol. 25 No. 2 (2013): MODUS Vol 25, No 2 (2013): MODUS Vol. 25 No. 1 (2013): MODUS Vol 25, No 1 (2013): MODUS More Issue