E-Journal STIESIA Surabaya (Sekolah Tinggi Ilmu Ekonomi Indonesia)
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PENGARUH KEPEMILIKAN DAN KEPEMIMPINAN KELUARGA SERTA EFEKTIFITAS PENGAWASAN DEKOM TERHADAP KUALITAS AUDIT
Get PDFThis study aims to investigate the effect of family ownership, family leadership, and the monitoring role of the Board of Commissioners on the audit quality. This study uses a sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2013. Family ownership is measured through the ultimate ownership of the company. To determine whether the company's CEO is the founder of the company, family relationship data is used on all of the company's ultimate owners. The monitoring role of the Board of Commissioners is calculated through the Asean Corporate Governance Scorecard index. Data of auditor is obtained from Center for Supervision of Financial Service (P2PK). The results showed that family ownership either through direct or indirect mechanisms tend to choose Big 4 KAP than non Big 4. While Chief Financial Officer (CFOs) from family and corporate founders tend to choose Big 4 in auditing the company. This is done to maintain the company's reputation. The results also show that the effective monitoring of the Board of Commisionners (BOC) tends to choose Big 4 auditors compared to non Big 4
PENGARUH PENGALAMAN, PENDIDIKAN, CURAHAN WAKTU DAN MENTAL KEWIRAUSAHAAN TERHADAP KEBERHASILAN INDUSTRI KECIL KRUPUK DI DUSUN POJOK DESA BULUSARI KEDIRI
Get PDFThe aim of this research is to examine whether experience, education, time expense, and entrepreneur mentality have influence to achievement. The data was gathered through the administration of questionnaire as well as direct interview with a selected subjects in Bulusari village at Kediri City. By using F test, T test, multiple linier regression in analyzing data, this study found, first, experience, education, time expense, and entrepreneur mentality have influence to achievement. Second, dominant factor is entrepreneur mentality
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KONSUMEN MEMBELI DI HERO PASAR SWALAYAN SURABAYA
Get PDFThis research is aimed at finding out factors that influence custemers buy in Hero Super Market. Some conclusion from the research result are: (1). Results of correlation matrix indicate relations among vatriables in the population.I can be seen from value of barlett’s test of spherity as many as 2298.599 and value of Kaiser-Mayer-Olhin o,601. It means analysis of significant factor to analyze the matrix correlation,because its value > 0,50. (2).Results of factor analyses indicate cumulative petrcentage as much as 60.10 %, it shows that the research is able to explain factors that influence attitudes of consumers indeciding to buy in Hero Super Market Surabaya, while the remaining 39.90 % influenced by others factors. (3).Through rotation by way of using factor analysis from 26 variables summarized into 22 variables and classified into 9 component or core factor
ANALISIS PENGARUH SHIP’S CALL, INFLASI, TARIF BONGKAR MUAT TERHADAP MUAT G.C KAPAL INTERINSULER DI TANJUNG PERAK
Get PDFInter-Island transportation support the links for various goods delivery and the availability of commodities among islands throughout Indonesia. When the scarcity of a commodity exists in one island beause of the delay of goods arrival sechedule, the price of the commodity will rise up and inflation rate can also increase. Therefore, this research investigates the influence of some internal and external factors: unit ship’s call (X1), DWT ship’s call (X2), inflation (X3), and loading-unloading tariff (X4) towards load volume of general cargo (Y) in Tanjung Perak port, Surabaya.And the results are concluded that loading-unloading tariff is influenced strongly with the investigated variables: X1 with regression coefficient by 361.105; X2 with regression coefficient by 0.020; X3 with regression coefficient by 2765.239; and X4 with regression coefficient by 24.854
POLA PENGEMBANGAN SEKTOR PEREKONOMIAN BERBASIS AGRIBISNIS DALAM PERSPEKTIF PEMBANGUNAN BERKELANJUTAN DI PROPINSI BALI
Get PDFBali government has developing plan for non-agriculture economic sectors to support the development of agriculture sector. It aims to supports the growing of various economic productive activities, especially agro-industry activities from the upper sector to downstream sector.The objective of this research are 1) to identify which economic factor is needed to be developed imperatively; 2) which missing factor is needed to be injected by taking advantages from economic sector priority; based on superior comparative value, electric sector, gas and pure water have LQ (Location Quotient) and DLQ (Dynamic Location Quotient) agriculture sector shows superior comparative high LQ 1,154 and high DLQ 2,28; and also low CD (Coefficient of Dispersion) 0,11676 and low SD (Sensitive of Dispersion) 0,45654. Trading sector, hotel and restaurant LQ 1,865 and DLQ 0,53; low CD 0,83254 and very low SD 0,17500; transportation and communication show superior comparative high LQ 1,787 and DLQ 0,32; CD 0,39439 and SD 0,26056. Mining sector, the superior comparative is considered since it has high LQ and low DLQ. Building sector, superior comparative low LQ 0,634 and DLQ 0,61; CD 0,99908 and SD 0,03020; meanwhile finance, rent, and trading service has high LQ 0,847 and DLQ 0,413; CD 0,12581 and SD 0,26708; and service sector high LQ 1,603 and DLQ 3,02 and also for CD 0,09443 and SD 0,19257; which will disappear depends on the market mechanism
EVALUASI TATA CARA PENILAIAN UNTUK PTPN XII (PERSERO) BERDASARKAN KEP-100/MBU/2002
Get PDFThe objective of this research is to get the descriptive in depth and effectiveness of performance appraisal system (based on financial account, operational account, and administrative account) that has been implemented by PT Perkebunan Nusaniara XII (Pcrsero) based on the Badan Usaha Milik Ncgara of Minister Decree, Number: KEP-100/MBU/2002. This research used qualitative research with single case study and multiple unit analysis approach. The study involved 6 respondents as unit managers and as assistant of unit manager. They are financial manager, plant manager, accounting manager, processing manager, strategic business unit manager, strategic business manager, and assistant of financial manager. This study concluded that the performance appraisal system that has been implemented by PT Perkebunan Nusantara XII (Persero) was not effective in practice. This was caused by the differences of PT Perkebunan Nusantara XII (Persero) core business whose long time plants and harvest for many years from cultivation. It is suggested that the productivity is the main resource to increase as well as to improve performance and the sustainability of PT Perkebunan Nusantara XII (Persero
PENGARUH PENGEMBANGAN SDM DAN KEPRIBADIAN TERHADAP KOMPETENSI DAN PRESTASI KERJA KARYAWAN PADA PT. BARATA INDONESIA DI GRESIK
Get PDFIn the effort to win competitions, organizations can improve their employee’s performance by developing their human resources and personality. For that reason, this research is to analyze the impact of development of human resources and personality toward competence and employee’s performance.This is a quantitative research. 150 employees of PT. Barata Indonesia participated in this study. The data were collected using questionnaires and analyzed using path analysis, which were processed using AMOS. The result reveals that (1) human resources development have a positive effect to competence, (2) personality development have a positive effect to competence, (3) human resources development significantly have a positive effect on to employee’s performance, and (4) personality development have a positive effect to employee’s performance. Hopefully, this research might complete the previous studies and could be useful for the company to determine its policy directions in developing their human resources and personality, and it also can make the company to survive from the higher industrial competitio
PENGARUH BUDAYA ORGANISASI TERHADAP MOTIVASI, KEPUASAN KERJA DAN KINERJA KARYAWAN (Studi Pada Perusahaan Pengolahan Kayu Skala Besar di Jawa Timur)
Get PDFThe purpose of this research is to find out how big is the effect of organization culture to ward motivation, job satisfaction and employee’s job performance, especially on the employee’s in the production area. The analytical unit is the employee’s in production area sub sector in wood industry in East Java.The research result states that organization culture positively effects motivation, this normal because with organization culture she/ he has someone can reflects her/ his behavior in her/ his working environment. This behavior will be seen in her/ his attitude to the job as the place to fulfill their need and will.The existing phenomenon is that if someone’s behavior is assessed impressive to others or productive to the organization then that can reflects or represent the ability possessed. Individual behavior to ward the organization or their job will be effected by organization culture, this will be found out when the person is doing his/ her job sincerely or not.It is proven in this research that organization culture will be positively effected to someone’s job satisfaction. High performance is everybody’s expectation in the company, but a positive and productive performance will not be achieved if individual behavior is not in the same direction with the company goal. The more positive someone’s behavior will definitely effect her/ his performance, this is proven when the researcher tested the hypothesis that motivation effects the job satisfaction and job satisfaction effects the performance. The result of the direct effect on employee’s motivation toward job satisfaction is 1.659, the direct effect job satisfaction toward job performance is 0.103, the direct effect organization culture toward job performance is 0.127. Besides theoretical findings that were found during the research, the empirical findings were also found: first, the seventh hypothesis states that there are no different employee’s job satisfaction in middle and big companies, P (0.112 ) ≥ α (0.05), therefore the seventh hypothesis cannot be accepted. The second, the eighth hypothesis states that there are different employee’s performance in middle and big companies, P (0.001) ≤ α (0.05), therefore the eighth hypothesis can be accepted.The research result also can give information to Human Resources Manager about the importance of observing and understanding the existing factors in organizational behavior for employees behavior can be directed to the company’s goal in which is established
MODEL INTEGRASI DALAM RESOURCES-BASED VIEW UNTUK PENERAPAN STRATEGI BERSAING DAN PENCAPAIAN KINERJA USAHA
Get PDFPenelitian ini mengembangkan model integrasi yang mengacu pada RBV of the firm untuk memahami penguasaan sumber daya strategis dan orientasi kewirausahaan sebagai landasan strategi bersaing dalam menyelaraskan dinamika lingkungan dan peningkatan kinerja usaha. Hasil analisis SEM dari data survei sebanyak 153 UKM yang berorientasi ekspor di Bali membuktikan bahwa kombinasi sumber daya strategis dan orientasi kewirausahaan merupakan instrumen strategis yang mendasari UKM untuk menerapkan strategi bersaing, sehingga mampu memperbaiki atau meningkatkan posisi kompetitifnya. Posisi kompetitif yang lebih baik diperoleh UKM, karena mampu menyelaraskan dinamika lingkungan bisnis yang dihadapi, dan menghantarkan UKM untuk meraih peningkatan kinerja usaha. Apabila UKM tidak menerapkan strategi bersaing yang dilandasi pengintegrasian sumber daya strategis dan orientasi kewirausahaan, maka dinamika lingkungan yang dihadapi dapat menghambat atau menurunkan pencapaian kinerja usaha
PENGARUH NON-LINEAR KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN YANG DIUKUR DENGAN TOBIN'S Q
No full textThe principle aim of a firm is to improve the wealth of the shareholders through the increase of the firm value. Further, the improvement of the shareholders ' wealth is led to increase of the stock price.The conflict of interest between the management and the shareholders is based on the agency theory. One of the motif is the separation between control and ownership functions which causes the management cannot feel the effects of error in business decision making directly. The increase of managerial ownership can be employed to cover up this problem.This research develop one hypotheses. This hypotheses is managerial ownership has a non-linear effect to the firm value. Population of the research are non financial firms registered in the Jakarta Stock Exchange in the year 1994-2000.The research provides empirical evidence that managerial ownership shows a non-linear relation to the firm value, but is insignificant statistically. Meanwhile the control variables of profitability, leverage and size are positive and significant determinant offirm value