MODUS-Jurnal Ekonomi dan Bisnis
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.
Articles
403 Documents
<![CDATA[PERSEPSI KONSUMEN MILENIAL TERHADAP KUALITAS LAYANAN PASAR TRADISIONAL (STUDI KASUS PASAR TRADISIONAL DI WILAYAH D.I. YOGYAKARTA) ]]>
<![CDATA[Septiari, Elisabet Dita]]>;
<![CDATA[Sari, Nadia Nila]]>
<![CDATA[ Modus Journals Vol 30, No 1 (2018): MODUS ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Atma Jaya Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24002/modus.v30i1.1584
<![CDATA[It has been known that Millenial consumer acknowledged as productive and potential consumer. Their unique characteristic has become an attaractive target market for business especially retailer such as traditional market and modern market retailers. The intense competition from the emergence of modern market retailers giving a contribution on the declining number of tradisional market retailer. The problem such as unwell displaying issues, wet environment, uncomfortable, dirty,and interaction issues with the merchants and staffs in Yogyakarta’s tradisional market, has become a research focus of this paper. An overview about Service Quality has raised in order to gain perspective of Millenial consumer over traditional market. The result of this research shown that interaction quality need to be improve due to no standard communication applied between untrained merchants with the consumer. Physical environment quality and process quality need to get further attention by the tradition market administrator to serve Millenial consumer.]]>
<![CDATA[ANALISIS PENGARUH BUDAYA & KELUARGA TERHADAP ORIENTASI WIRAUSAHA ORANG MUDA DI INDONESIA DAN MALAYSIA ]]>
<![CDATA[Utama, Yosua Yudaikawira]]>
<![CDATA[ Modus Journals Vol 29, No 2 (2017): MODUS ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Atma Jaya Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24002/modus.v29i2.1329
<![CDATA[This study aims to identify differences in the entrepreneurship orientation of youth people in Indonesia and Malaysia by country, different family backgrounds (business and non-business), and based on business learning experience independently when they are still in school.This study adopted the instrument used in the study of Lee and Pathak (2011) on the relationship between culture and student entrepreneur orientation originating from several countries. Also, we use Hofstede's cultural dimensions to help identify comparative analysis results. Data collection was done by distributing questionnaires online to students at several universities in Indonesia and Malaysia. The number of respondents was 223 persons consisting of 109 Indonesian respondents and 114 Malaysian respondentsIn this research, we use descriptive statistic and ANOVA to help analyze the data. The calculation shows that there are differences in entrepreneurship orientation behavior between Indonesian respondents and Malaysian respondents as a whole regarding the orientation of entrepreneurship based on country. Based on the family background of entrepreneurship and business learning experience since school, only two out of four variables that show differences in behavior between respondents who come from the background of business families with the non. In addition, the study also shows that Hofstede's cultural dimension in a country does not always affect the entrepreneurial behavior of a person living in that country.Keyword: Entrepreneurial Orientation, Hofstede Cultural Dimensions, Entrepreneurship Behavior, Family, Business learning experience, ANOVA]]>
<![CDATA[ANALISIS DETERMINASI KUALITAS LAPORAN KEUANGAN DAN HUBUNGANNYA DENGAN LAKIP SKPD DI KOTA JAMBI ]]>
<![CDATA[Arisman, Arisman]]>
<![CDATA[ Modus Journals Vol 30, No 1 (2018): MODUS ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Atma Jaya Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24002/modus.v30i1.1591
<![CDATA[This study is to test correlation Government accounting standard, human resources, utilization of technology and accounting internal control to the quality of  local government financial reports and the correlation to accountability government office performance report.(LAKIP) at local government activity unit (SKPD) in Jambi. The Research sample are head departments/ sub departments/accounting section f at local government activity unit (SKPD) in Jambi, The Research data are collected from with purposive sampling. The research Resultsf in Kendall’W showing that there’s a significant positive correlation betweent the Government accounting standart, human resources, utilization of technology and accounting internal control to the quality of  local government financial reports meanwhile the reank Spearman test showing that  application Government accounting standard, human resources, and accounting internal control to the quality of  local government financial reports partly when the utilization of technology has no correlation to quality local government financial reports and there is no correlation between quality local government financial reports with accountability government office performance report.(LAKIP) at local government activity unit (SKPD) in Jambi Keywords :  Government accounting standart Human Resources, Information Tecnology Utilization, Accounting Internal Control, And the quality of  local government financial reports,  accountability government office performance report.]]>
<![CDATA[ANALISIS PENGARUH EQUITY SENSITIVITY DAN ETHICAL SENSITIVITY TERHADAP PERILAKU ETIS AUDITOR ]]>
<![CDATA[Kusuma, Ruth Novita Dani]]>;
<![CDATA[Budisantoso, Antonius Totok]]>
<![CDATA[ Modus Journals Vol 29, No 1 (2017): MODUS ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Atma Jaya Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24002/modus.v29i1.1029
<![CDATA[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]]>
<![CDATA[ANALISIS DETERMINAN YANG MEMPENGARUHI KUALITAS LABA STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (PERIODE 2012 – 2016) ]]>
<![CDATA[Kusumawati, Heni]]>;
<![CDATA[Wardhani, Shita Lusi]]>
<![CDATA[ Modus Journals Vol 30, No 1 (2018): MODUS ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Atma Jaya Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24002/modus.v30i1.1585
<![CDATA[This study aims to obtain empirical evidence on the relationship of factors that affect the Company's Profit Quality as expressed by Earnings Response Coefficient (ERC). Exogenous variables in this study include Institutional Ownership, Debt Structure, Debt Structure on Institutional Attribution, Growing Opportunities, Company Size of Systematic Risk and Consistency of Profit. The research sample is manufacturing companies listing on Indonesia Stock Exchange with research period year 2011-2015. The number of research samples is 615 samples with the number of manufacturing companies that meet the sample requirements of 123 companies consisting of 18 industry groups. The method of analysis by using multivariate regression, obtained the findings indicate that the size of the company (size) significantly influence the direction of positive relationship to the Quality of Earnings presented in the financial statements. While the variable of Institutional Ownership, Debt Structure, Debt Structure on Institutional Attribution, Growing Opportunity, Systematic Risk and Consistency Profit is not proven to have a significant effect on Company's Profit Quality.]]>
<![CDATA[MANFAAT GOODWILL IMPAIRMENT, EARNINGS PER SHARE (EPS), SERTA KANDUNGAN GOODWILL IMPAIRMENT PADA EARNINGS PER SHARE TERHADAP HARGA SAHAM ]]>
<![CDATA[Kusuma, Dheni Indra]]>
<![CDATA[ Modus Journals Vol 29, No 1 (2017): MODUS ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Atma Jaya Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24002/modus.v29i1.1023
<![CDATA[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]]>
<![CDATA[PERILAKU INVESTOR GALERI INVESTASI BEI DENGAN AB MITRA SINARMAS SEKURITAS JAWA BARAT ]]>
<![CDATA[Zaniarti, Sri]]>;
<![CDATA[_, Ida]]>;
<![CDATA[Novita, Fransisca]]>
<![CDATA[ Modus Journals Vol 29, No 2 (2017): MODUS ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Atma Jaya Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24002/modus.v29i2.1330
<![CDATA[High inflation impacts an increase of the goods price but sometimes, it doesn’t follow the increase ofincome.Investment is a way that can be used to multiply wealth. Stocks is one of the types of investment on the capital market.The development of the capital market is very rapid and the capital market is well know among students with the establishment of an Galeri Investasi at the University.This study would like to discuss about behavior of investor. This study used a survey method by distributing questionnaires to 220 respondents, who are Investors of Galeri Investasi BEI AB Mitra Sinarmas Securitas, West Java. The method used to test the correlationbetween decision factors (fundamental factor, technical analysis, age and experience) and investment decision (frequency of stocks trading and business area of the company) using correlation rank Spearman test. The results showed there is significant correlation between technical analysis and frequency of stocks trading but there are not significant correlation betweenFundametal Factor and business area of the company, age and frequency of trading stock, experience and frequency of stocks trading.Keywords: behavior of investor, decision factors, investment decision]]>
<![CDATA[PENGARUH KOMPLEKSITAS PERUSAHAAN, UKURAN PERUSAHAAN, DAN UKURAN KAP TERHADAP FEE AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2016 ]]>
<![CDATA[Cristansy, Jesslyn]]>;
<![CDATA[Ardiati, Aloysia Yanti]]>
<![CDATA[ Modus Journals Vol 30, No 2 (2018): MODUS ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Atma Jaya Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24002/modus.v30i2.1747
<![CDATA[Fee audit adalah imbalan yang diterima oleh auditor dari entitas kliennya sehubungan dengan pemberian jasa audit. Penelitian ini bertujuan untuk mengetahui pengaruh kompleksitas perusahaan, ukuran perusahaan, dan ukuran KAP terhadap fee audit yang dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2012-2016. Pengambilan sampel didasarkan pada teknik purposive sampling dengan menggunakan criteria tertentu sehingga memperoleh sampel sebanyak 75. Fee audit diukur menggunakan besarnya fee audit yang diungkapkan dalam laporan tahunan. Kompleksitas perusahaan diukur menggunakan jumlah anak perusahaan, ukuran perusahaan diukur menggunakan total aset perusahaan, dan ukuran KAP dibedakan menjadi dua yaitu KAP Big Four dan KAP non-Big Four. Kata kunci: fee audit, kompleksitas perusahaan, ukuran perusahaan, ukuran KAP ]]>
<![CDATA[PENGARUH EKUITAS MEREK DAN SELEBRITI ENDORSER PADA NIAT PEMBELIAN KONSUMEN (STUDI PADA OLEH-OLEH MAKANAN KHAS KEKINIAN KOTA YOGYAKARTA) ]]>
<![CDATA[Siregar, Lutgardis Thea Prettylia Sari]]>
<![CDATA[ Modus Journals Vol 30, No 2 (2018): MODUS ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Atma Jaya Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24002/modus.v30i2.1701
<![CDATA[Membangun ekuitas merek yang kuat di benak masyarakat adalah salah satu kunci sukses keberhasilan suatu produk. Ekuitas merek dibangun oleh beberapa dimensi, seperti kesadaran merek, asosiasi merek, persepsi kualitas dan loyalitas. Ekuitas merek juga dapat meningkatkan niat pembelian konsumen akan suatu produk. Salah satu faktor yang dapat mempengaruhi ekuitas merek adalah kredibilitas selebriti yang dijadikan endorser pada suatu produk. Penelitian ini dilakukan untuk mengetahui pengaruh kredibilitas selebriti endorser pada ekuitas merek dan pengaruh ekuitas merek pada niat pembelian konsumen. Penelitian ini merupakan penelitian kuantitatif yang dilakukan dengan membagikan kuisoner pada 200 orang masyarakat dikota Yogyakarta. Responden merupakan warga kota Yogyakarta yang sudah atau belum pernah membeli “Jogja Scrummyâ€. Analisis dilakukan dengan melakukan uji statistic deskriptif, regresi linear berganda dan uji beda Anova. Hasil penelitian menunjukkan jika tidak semua dimensi kredibilitas selebriti endorser mempengaruhi dimensi ekuitas merek. Dimensi tersebut adalah daya tarik selebriti endorser. Sedangkan, seluruh dimensi ekuitas merek mempengaruhi niat pembelian konsumen. Kata kunci:      Kredibilitilas selebriti endorser, ekuitas merek dan niat pembelian konsum]]>
<![CDATA[PENGARUH KINERJA PELAPORAN SEGMEN DAN MASA PERIKATAN AUDIT DALAM PENILAIAN TERHADAP DISCRETIONARY ACCRUALS PERUSAHAAN CROSS LISTED ]]>
<![CDATA[Indraswono, Cahyo]]>
<![CDATA[ Modus Journals Vol 30, No 2 (2018): MODUS ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Atma Jaya Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24002/modus.v30i2.1760
<![CDATA[Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai kinerja pelaporan segmen dan masa perikatan audit dalam penilaian terhadap discretionary accruals perusahaan cross listed. Penelitian ini dilakukan dengan menggunakan sampel empat puluh dua perusahaan Asia yang terdaftar di New York Stock Exchange (NYSE) pada tahun 2012-2014. Persaingan bisnis antar perusahaan yang semakin ketat menuntut perusahaan untuk dapat bertahan dan dapat mengembangkan perusahaannya. Upaya yang dilakukan oleh perusahaan tersebut adalah dengan memperluas pangsa pasar melalui peningkatan diversifikasi usaha maupun perluasan jangkauan pemasarannya. Diversifikasi usaha dapat dilakukan salah satunya dengan cara memperluas jumlah segmen geografi dan segmen operasi. Masa perikatan audit yang panjang akan menyebabkan masalah independensi. Hubungan masa perikatan yang panjang antara auditor eksternal atau Kantor Akuntan Publik (KAP) dan klien dapat menimbulkan kekhawatiran tentang ancaman kedekatan dan kepentingan pribadi yang dapat mengganggu independensi auditor. Nilai discretionary accrual perusahaan sendiri merupakan indikasi dari usaha manajer atau pembuat laporan keuangan untuk melakukan manajemen informasi akuntansi untuk kepentingan pribadi dan atau perusahaan.Penelitian ini memperoleh bukti bahwa pelaporan segmen geografi dan segmen operasi perusahaan cross listed memiliki pengaruh negatif yang signifikan terhadap discretionary accruals manajemen laba, sedangkan masa perikatan audit tidak berpengaruh terhadap discretionary accruals manajemen laba yang dilakukan perusahaan. Hal ini terjadi karena pasar modal NYSE merupakan pasar modal besar di dunia sehingga auditor akan menjaga independensi karena semua investor besar akan melihat kinerja auditor KAP dan perusahaan cross listed tersebut. Kata kunci: kinerja pelaporan segmen, masa perikatan audit, cross listed, discretionary accruals.]]>
