Riset - Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
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Macro economics: Liquidity, Solvency, and External Factor as Determinant of Government Bond Index Yield (INDOBEXGB) with The Vector Error Correction Model (VECM)
No full textThe purpose of this research to analysis of several variables such as macroeconomics variables and volatility index to yield on government bond index. The macroeconomic indicators studied are consumer price index, BI rate, money supply, foreign reserve, exchange rate, Indonesia total debt, and external factor volatility index S&P 500. The period of this research was conducted using secondary data from January 2012 until December 2017. This research use Vector Error Correction Model (VECM) method because there is cointegration between variables, indicated by Trace Statistic and Max-Eigenvalue statistic which is bigger than Critical Value. The result of analysis shows that BI rate, money supply, Indonesia total debt, and volatility index S&P 500 give positive influence to yield government bond index INDOBEXGB, while consumer price index, foreign reserve, and exchange rate give negative effect to yield government bond index INDOBEXGB. The policy implication on the yield of state bonds is useful for the government as the economic authorities to determine the amount of bonds to issued and front loaded or wait and see strategy in issuing bonds. For corporate issuer is useful for reference in determining the cost of fund for corporate bonds issued
Pengaruh Iklan dan Endorser terhadap Brand Awareness serta Dampaknya pada Keputusan Pembelian
No full textoai:ojs2.ejournal.ibik.ac.id:article/2The aim of this research is to analyze the influence of brand and endorser to brand awareness and its impact to purchase decision. The authors try to fulfill the research gap that exist, i.e. combining the brand and endorser in order to predict the brand awareness, that in our best knowledge still has less attention from researchers. Research samples a number of 100 respondents, were selected through non-random sampling technique, i.e. purposive sampling. Survey method was selected with questionnaire as a tool to gain primary data.
Based on the path analysis results that has ben conduct, it’s revealed two sub-structure path equation Y = 0,585X1 + 0,229X2 and Z = 0,237X1 + 0,108X2 + 0,510Y. Both brand and endorser, it’s significantly proven influencing of the brand awareness. The consumer purchase decision significantly formed by the brand awareness as the antecedent that formed by brand and endorser. This research revealed a gap that need to be revised in the next research. Endorser failed to become antecedent of consumer purchase decision. So it will be need a better measurement, to make sure that consumer purchase decision were also can be formed by endorser.  
Analisis Dampak Pengumuman Dividen Terhadap Perubahan Harga, Abnormal Return, Dan Volume Perdagangan Saham Sebelum Dan Sesudah Pembagian Dividen Bank Pembangunan Daerah Jawa Timur Tbk Tahun 2015-2017
No full textThis study aimed to analyze the differences between stock prices, abnormal return and trading volume before and after dividend payout of the Bank Pembangunan Daerah Jawa Timur Tbk.
The research methodology used is quantitative method with panel data types (cross section and time series) and the source of data derived from secondary data obtained from the Indonesia Stock Exchange. Mechanical sampling using purposive sampling method with daily data and the study period from 2015 to 2017. The data analysis technique used is the calculation of the share price, abnormal stock returns and trading volume, the study of events from 40 working days before the event, period, and during the 20 working days after the announcement of the dividend payout, as well as two different test average of pairs (t-test) to see the closeness of the relationship between the two variables with a significance level of 5%.
The results of this study indicate that the stock price method approach the results obtained there are differences in stock prices before and after dividend payout of Bank Pembangunan Daerah Jawa Timur Tbk period 2015 to 2017. Meanwhile, the abnormal return approach the results obtained there is no difference of abnormal return before and after dividend payout of Bank Pembangunan Daerah Jawa Timur Tbk period 2015 to 2017. Similarly, the volume of stock trading method approach result that there is no difference in the volume of stock trading before and after dividend payout of Bank Pembangunan Daerah Jawa Timur Tbk period 2015 and 2016. But the result in 2017 show that there are differences in trading volume of the stock before and after the dividend payout of Bank Pembangunan daerah jawa Timur Tbk
The Effect Of Tax Management, Bonus Mechanism And Foreign Ownership On Transfer Pricing Decision
No full textThe objective of this research isto prove and explain The Effect Of TaxManagement, Bonus Mechanism And Foreign Ownership On Transfer Pricing Decisionpartially and simultaneously.
This researchused purposive sampling criteria and logistic regression analysis test. Total sample 76 companies listed in the Indonesia Stock Exchange (BEI) during 2012-2014.
The result showed that tax management have a positive impact and significant on Transfer Pricing Decision. Bonus mechanismhave a positive impact and significant on onTransfer Pricing Decision, Foreign Ownershiphave a positive impact and significant on onTransfer Pricing Decision and all these variables effect simultaneously on Transfer Pricing Decisio
The Effects of Characteristics of the Board of Commissioners and Audit Committee on the Level of Risk Disclosure in Financial Sector Service Companies in the Banking Sector Listed on the Indonesia Stock Exchange in the Period 2015-2017
No full textThe aim of this study is to examine the effects of the board of commissioners and audit committee characteristics such as the proportion of independent commissioners, the board of commissioner size, frequency of board meetings, audit committee size, the proportion of independent audit committee and frequency of audit committee meetings on the level of risk disclosures. The results show that the frequency of board meetings, the proportion of independent audit committee and frequency of audit committee meetings significantly affect the level of risk disclosures, while the proportion of independent commissioners, the board of commissioner size, and audit committee size do not significantly affect the level of risk disclosures. The results show that the proportion of independent commissioners, the board of commissioner size, frequency of board meetings, audit committee size, the proportion of independent audit committee and frequency of audit committee meetings simultaneously have significant effects on the level of risk disclosures. The results of the study provide investors the information regarding the risk that companies could have, and they are also useful as a basis for making decision
The Effects Of Bank Funds Sources On Bank Profitability In Indonesian Stock Exchange
No full textThe purpose of this research is to analyze the effect of bank funding source to bank profitability. Indicators that are used for this research are Capital Adequacy Ratio, loan received, and third-party funds to Profitability. Population that used on this research are a commercial banks that listed on the Indonesian Stock Exchange. The sample that used are four commercial banks are PT. Bank Mandiri (Persero) Tbk, PT. Bank Rakyat Indonesia (Persero) Tbk, PT. Bank Negara Indonesia (Persero) Tbk, dan PT. Bank Central Asia Tbk on period of 2010-2018.
Method that used for this research is using multiple regression analysis by hypothesis test which are, T test and F test. The results of partial hypothesis (T Test) shows that Capital Adequacy Ratio and loan that received has a negative significant influence on Profitability. Meanwhile, Third-party funds have a positive significant influence Profitability. From the results of simultaneous hypothesis testing (F Test) shows that Capital Adequacy Ratio, loans received, and Third-party funds have a significant influence to banks profitability on commercial bank that are go public with significance of 0,000. R square value (R2) on this research is 0,517 or 51,7% and the rest is 48,3% affected by other factor that are not research.
 
Analisis Beneish Ratio Index Untuk Mendeteksi Fraudulent Financial Reporting Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2016
No full textThis study aims to determine the percentage of Banking in Indonesia Stock Exchange listed 2015-201 were classified as non manipulators and manipulators.
The object of this study is all Banking companies listed in Indonesia Stock Exchange to publish audited financial statements for the financial year 2015 to 2016. The sampling technique is by using purposive sampling where the sample is determined based on certain criteria specified by the author and have limitations in terms of generalization , Methods of data collection using the method of documentation.
Data analysze technique used is quantitative descriptive analysis using Beneish Ratio Index. The variable in this study is the Days' Sales In Receivables Index (dsri), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), and Total Accruals To Total Assets Index (TATA).
The research result is an index analysis showed that the ratio of 2 (two) or 7,41% of the company samples classified as Manipulators. Companies that belong to the category of companies Manipulators have indications commit fraud (fraud) to the presentation of financial statements. Ratio index analysis showed that 16 (sixteen) companies, or 59,26% of the company samples classified as Non Manipulators. Companies belonging to the company Non Manipulators do not have any indication of fraud (fraud) against the not categorize of financial statement presentation as well as the company Manipulators Non company entered in the class of Grey / Grey Company, this group amounted to 9 companies or 33,33 % of companies sample
The Effect Of Word Of Mouth On Brand Image Of A Popular Indonesian Donut Brand
No full textA Brand must innovate to create a positive impression of consumers. When a consumer feels happy and satisfied with a product, the emotional impact will encourage loyalty and positive word of mouth will increase. The purpose of this research is to know how big influence of word of mouth to brand image of J.CO Donuts & Coffee. The independent variable (X) in this research is word of mouth and the dependent variable (Y) is brand image. This research uses quantitative method with descriptive and causal research type. This research was conducted on 75 respondents and used simple linear regression analysis and data processing using SPSS version 21. Based on the results of hypothesis testing, word of mouth has an influence on brand image J.CO. The results of determination coefficient word of mouth influence to brand image by 46,7%.
Keywords: brand image, word of mouth, marketing, business administratio
The Implementation Of Accounting For Environmental Liabilities
No full textThis study aims to discuss the accounting implementation by the Indonesia Companies in recognizing, measuring, presenting, and disclosing environmental obligations that occur as a result of the company's operations. The analysis is carried out by reviewing disclosures on environmental management activities that have been carried out by the company, which has financial reports and annual reports. The method used is descriptive qualitative method with the data used are secondary data, financial statements, and annual reports obtained from the official website of the Indonesia Stock Exchange from 2015 to 2017 fiscal years. The samples employed in this study is thirteen food and beverage subsector companies listed on the Indonesia Stock Exchange from 2015 to 2017. The results of this study suggest that from 2015 to 2017, the food and beverage sub-sector companies have not reported any environmental obligations in the form of social-environmental responsibilities in the financial statements. The companies report their environmental responsibility activities as a company expense reported on the income statement. Accounting for environmental obligations related to recognition, measurement, recording, disclosure, and reporting has not been regulated in financial accounting standards, so reporting environmental obligations is still voluntary
The Impacts of Tax Examinations, Tax Sanctions and Tax Hostage (Gijzeling) on Taxpayers’ Formal Compliance
No full textThe purpose of this study is to determine whether there are impacts of tax audits (X1), tax sanctions (X2), and tax holdings (X3), on formal compliance of taxpayers (Y). The population in this study is the taxpayers registered with KPP Cibitung who live in RW 030 Tambun South. The samples consist of 100 taxpayers using an explanatory sampling method. This type of research is quantitative. The data analysis uses multiple linear regression analysis with SPSS version 25.0 program.
Based on data analysis, the results of this study indicate that partially tax audits (X1), tax sanctions (X2), and tax hostage (gijzeling) (X3) have a significant positive effect on taxpayers’ formal compliance (Y). Meanwhile simultaneously tax audits (X1), tax sanctions (X2) and tax hostage (gijzeling) (X3) have significant positive effects on taxpayers’ formal compliance of (Y), with an Adjusted R Square value of 0.444 or 44.4%