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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 14 Documents
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Search results for , issue "Vol. 32 No. 1 (2020): MODUS" : 14 Documents clear
MANFAAT INCREMENTAL SOFT INFORMATION DALAM PELAPORAN KEUANGAN TERHADAP KEPUTUSAN INVESTOR Ratnaningsih, Dewi
Modus Vol. 32 No. 1 (2020): 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.v32i1.3198

Abstract

ABSTRACTThe information presented in the financial statements, although still considered to be very important information for stakeholders, is still considered inadequate. Information in a sustainability report is important additional information. Sustainability reports are dominated by non-financial information called soft information. If soft information is indeed considered important, this information should be able to influence investors' decisions in the capital market. This research is conducted to examine the effect of soft information on the company's stock price. This research is conducted with experimental data collection technique. The number of subjects used is 100 respondents. The results of this study support the hypothesis that in addition to hard information, soft information contains information (information content) that is useful for users of financial statements. Soft information has a positive effect on the company's stock price. The results of this study also support the hypothesis that the effect of soft information on stock prices is greater for companies with negative earnings than that of companies with positive earnings. The results of this study support the anchor theory and prospect theory.Keywords: sustainability report; hard information; soft information; anchoring theory; prospect theoryABSTRAKInformasi yang disajikan di laporan keuangan walaupun masih dianggap informasi yang sangat penting bagi stakeholder, tetapi masih dianggap belum memadai. Informasi di laporan berkelanjutan (sustainability report) merupakan informasi tambahan yang penting. Laporan keberlanjutan didominasi oleh informasi non-keuangan yang disebut dengan informasi lunak (soft information). Jika informasi lunak memang dianggap penting, informasi ini mestinya dapat memengaruhi keputusan investor di pasar modal. Penelitian ini dilakukan untuk menguji pengaruh informasi lunak tersebut terhadap harga saham perusahaan. Penelitian ini dilakukan dengan teknik pengumpulan data eksperimen. Jumlah subyek yang digunakan adalah sebanyak 100 responden. Hasil penelitian ini mendukung hipotesis bahwa sebagai tambahan informasi keras, informasi lunak mengandung informasi (information content) yang berguna bagi pemakai laporan keuangan. Informasi lunak berpengaruh secara positif terhadap harga saham perusahaan. Hasil penelitian ini juga mendukung hipotesis bahwa pengaruh informasi lunak terhadap harga saham lebih besar untuk perusahaan dengan laba negatif dibandingkan dengan perusahaan dengan laba positif. Hasil penelitian ini mendukung teori jangkar (anchoring theory) dan teori prospek (prospect theory).Kata kunci: laporan berkelanjutan; informasi keras; informasi lunak; teori jangkar; teori prospek
PENGARUH RISIKO LIKUIDITAS, NET INTEREST MARGIN, DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK UMUM Wibowo, Indra Ayu Aninda; Wiyono, Gendro; Rinofah, Risal
Modus Vol. 32 No. 1 (2020): 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.v32i1.3200

Abstract

ABSTRACTThis study aims to determine the impact of Liquidity Risk which is proxied by Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), and Good Corporate Governance (GCG) on financial performance which is proxied by Return on Assets (ROA) at commercial banks listed on the Indonesia Stock Exchange in the period 2014-2018. Data collection techniques using purposive sampling method, found 10 banks with the largest assets. The data taken in the form of secondary data obtained through the annual repost and financial report. The results showed that there was a significant effect between Net Interest Margin and Good Corporate Governance on financial performance, while liquidity risk had no effect on financial performance. The implication of this result is to consider lending and overcome the risks faced.Keywords: liquidity risk; net interest margin; good corporate governance; financial performanceABSTRAKPenelitian ini bertujuan untuk mengetahui dampak Risiko Likuiditas yang diproksi dengan Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), dan Good Corporate Governance (GCG) terhadap kinerja keuangan yang diproksikan dengan Return on Asset (ROA) di bank umum yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2018. Teknik pengambilan data menggunakan metode purposive sampling, didapatkan 10 bank dengan aset terbesar. Data diambil dalam bentuk data sekunder yang diperoleh melalui laporan tahunan dan laporan keuangan. Hasil penelitian menunjukkan terdapat pengaruh yang signifikan antara Net Interest Margin dan Good Corporate Governance terhadap kinerja keuangan, sedangkan risiko likuditas tidak berpengaruh terhadap kinerja keuangan. Implikasi dari hasil ini adalah mempertimbangkan penyaluran kredit dan mengatasi risiko yang dihadapi.Kata kunci: risiko likuiditas; net interest margin; good corporate governance; kinerja keuangan
PENGARUH PAPARAN, AFINITAS, DAN KETERGANTUNGAN TERHADAP PERILAKU PEMBELIAN ULANG KONSUMEN Hadi, Antonius Satria
Modus Vol. 32 No. 1 (2020): 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.v32i1.3209

Abstract

ABSTRACTThis research aims to investigate the effect of exposure and affinity on dependency and the effect of dependency on repurchase intention in smartphone context. Exposure and affinity are considered important factors that trigger dependency. Exposure is a state of condition when making contact (exposed) with something. While affinity is a condition of users who want to be always close to something. This research has three hypotheses. Data were collected from 200 respondents using purposive sampling technique. Research data collection using a questionnaire that has been distributed to undergraduate students at Universitas Gadjah Mada, Yogyakarta, then processed and analyzed using structural equation modeling techniques with LISREL software. The result of this research shows that exposure and affinity have positive and significant effect to dependency, meanwhile dependence has positive and significant effect on repurchase intention. All hypotheses in this study were accepted and will be discussed in detail in this research article. Keywords: exposure; affinity; dependency; repurchase intention; smartphone ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh paparan dan afinitas terhadap ketergantungan dan pengaruh ketergantungan pada niat untuk membeli kembali / minat beli ulang dalam konteks ponsel cerdas (smartphone). Paparan dan afinitas dianggap sebagai faktor penting yang memicu ketergantungan. Paparan adalah kondisi saat melakukan kontak (terekspos) dengan sesuatu. Sedangkan afinitas adalah kondisi pengguna yang ingin selalu dekat dengan sesuatu. Penelitian ini memiliki tiga hipotesis. Data dikumpulkan dari 200 responden menggunakan teknik purposive sampling. Pengumpulan data penelitian menggunakan kuisioner yang telah dibagikan kepada mahasiswa sarjana Universitas Gadjah Mada, Yogyakarta, kemudian diolah dan dianalisis menggunakan teknik pemodelan persamaan struktural dengan perangkat lunak LISREL. Hasil penelitian ini menunjukkan bahwa paparan dan afinitas berpengaruh positif dan signifikan terhadap ketergantungan, sedangkan ketergantungan sendiri berpengaruh positif dan signifikan terhadap minat beli ulang. Semua hipotesis pada penelitian ini diterima dan akan dibahas secara detail dalam artikel penelitian ini.Kata kunci: paparan; afinitas; ketergantungan; minat beli ulang; smartphone
MERGER BPR BKK GROGOL: SUATU TINJAUAN PROFITABILITAS DAN EFISIENSI Cahyaningtyas, Reghita Indah; Atahau, Apriani Dorkas Rambu
Modus Vol. 32 No. 1 (2020): 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.v32i1.3213

Abstract

ABSTRACTThis research aims to determine the difference in the profitability and efficiency of PD BPR BKK GROGOL before and after merger during the period 2007-2011 (before merger) and 2012-2016 (after merger). Profitability was measured using ROA and ROE indicators, while efficiency was measured using inputs; total assets, total equity and labor costs and using operating income output. Efficiency measurements are carried out using the Data Envelopment Analysis (DEA) method. To find out the difference before and after the merger t test was used (Paired Sample T-Test). The results showed no significant differences in terms of profitability, but when viewed from the efficiency level there were significant differences before and after the merger. The implications of the results of these studies are that government or local governments can consider mergers for less efficient companies..Keywords: merger; profitability; efficiency; DEA ABSTRAKPenelitian ini bertujuan untuk melihat apakah terdapat perbedaan profitabilitas dan efisiensi PD BPR GROGOL antara sebelum dan sesudah merger selama periode 2007-2011 (sebelum merger) dan 2012-2016 (sesudah merger). Profitabilitas diukur dengan menggunakan indikator ROA dan ROE, sedangkan efisiensi diukur dengan menggunakan input; total asset, total ekuitas dan biaya tenaga kerja dan menggunakan output laba operasi. Pengukuran efisiensi dilakukan dengan menggunakan metode Data Envelopment Analysis (DEA). Untuk mengetahui perbedaan antara sebelum dan sesudah merger, penelitian ini menggunakan t test (Paired Sample T-Test). Hasil penelitian ini menunjukkan tidak ada perbedaan profitabilitas, namun dari sisi efisiensi terlihat adanya perbedaan yang signifikan antara sebelum dan sesudah merger. Implikasi hasil penelitian ini adalah pemerintah pusat dan daerah dapat menggunakan merger untuk perusahaan-perusahaan yang kurang efisien. Kata kunci: merger; profitabilitas; efisiensi; DEA

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