E-Journal STIESIA Surabaya (Sekolah Tinggi Ilmu Ekonomi Indonesia)
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PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA EKSEKUTIF PUBLIK DENGAN MORAL HAZARD SEBAGAI VARIABEL PEMODERASI (Studi Kasus di Pemerintah Daerah Kabupaten Sumenep)
Get PDFBottom up system in budgeting process is more adopted for this time. But effectiveness of this system in increasing managerial performance is debatable because of individual motivation that reflected hazard moral. This research tries to examine the effect of budget participation to managerial performance with moral hazard as moderating variable. This research is a case study in Sumenep – Madura (East Java), with respondents are public executive at SKPD (Satuan Kerja Perangkat Daerah) whom included in budget team. There were 70 respondents who participated in this research. The hypotheses was examined with multiple regression in interaction model with absolute difference. The results show that high budget participation will increase managerial performance if lower hazard moral is not supported with alpha 5%. Although interaction model is statistically significant, but interaction coefficient is negative at -4,492, this caused hypothesis is rejec
COMPENSATION ANALYSIS TO INTENTION TO QUIT BY USING ORGANIZATION COMMITMENT AS THE INTERVENING VARIABLE
Get PDFTujuan dari penelitian ini adalah untuk menganalisa hubungan langsung antara iklim organisasi dan kompensasi terhadap komitmen organisasi serta menganalisa hubungan tidak langsung antara iklim organisasi dan kompensasi dengan menggunakan karir sebagai variabel antara dengan Komitmen Organisasi. Objek penelitian ini adalah Perusahaan Telekomunikasi Indonesia, dan responden penelitian ini adalah seluruh karyawan di Departemen Teknis. Total populasi di Departemen Teknis adalah 66 karyawan, dengan menggunakan teknik sampel jenuh atau sensus, dimana semua karyawan adalah responden dalam penelitian ini. Teknik analisis dengan menggunakan analisis jalur yang akan menghitung parameter antara hubungan langsung dan tidak langsung. Hasil pertama dari penelitian ini adalah iklim organisasi memiliki hubungan positif langsung yang signifikan terhadap komitmen organisasi sementara kompensasi memiliki hubungan langsung negatif dan tidak signifikan terhadap komitmen organisasi. Hasil kedua penelitian ini adalah iklim organisasi dan kompensasi memiliki hubungan tidak langsung positif dan tidak signifikan terhadap komitmen organisasi melalui karir. Fenomena ini dapat dijelaskan bahwa karyawan di Departemen Teknis adalah sumber daya manusia yang langka di perusahaan telekomunikasi di Indonesia keterampilan mereka dibutuhkan oleh perusahaan
MERANGKAI KONSEP HARGA JUAL BERBASIS NILAI KEADILAN DALAM ISLAM
Get PDFThis paper aims to explore and discuss the justice value in Islam in order to formulate price concept based on justice value in Islam. The second aim is to find out the benefits of the price concept for mashlahah of mankind. The analytical method employed in this paper is a critical-intuitive thinking based on Islamic epistemological framework, that is the bayani method, burhani method and irfani method. The bayani mothod is a textual presentation from text, event or phenomenon while the burhani mothod is based on logic to understand events and phenomena or to interpret the text contextually. While irfani mothod places greater reliance on intuition to achieve scientific knowledge. The three methods are applied integratedly in this paper. The study was conducted on the owners and management YDT in Bandung. The results showed, the price concept based on justice value according to bayani method is cost-plus profane basic needs and according to burhani method is cost-plus basic needs as well as according to irfani method is cost-plus basic needs and environment. In general, the price concept based on justice value in Islam is cost-plus pricing, which is a concept that considers pricing benefit for mashlahah of mankind in determining the amount of margin through a balance between the needs of traders with the basic needs of the buyer's purchasing power and the need to preserve and maintain harmonization of the relationship with the environment. Determination of the price would reduce the economic disparities in society, creating a more harmonious life, and enhance the dignity of mankind
KERAGAMAN APLIKASI PSAK 24 (REVISI 2004) TENTANG IMBALAN KERJA DALAM KAITANNYA DENGAN UNDANG-UNDANG NOMOR 13 TAHUN 2003 TENTANG KETENAGAKERJAAN
Get PDFThe purpose of this article is to explain application of PSAK 24 (revised) at the first year at three different business organization. Post employment benefit is employee’s benefit gived by firm at the time retirement happened. Post employment benefit can be payed to employee directly by unfunded or funded. Funding can be done with pension fund or assurance of employees. Aplication of PSAK 24 (revised 2004) at the first year will decrease earnings and then decrease distribution of dividen. Besides application diversity of PSAK 24 (revised) was caused by management policy to choose payment to employee whether with funded or unfunded, and also caused by management policy to choose actuaria assumptions and another management policy
MEMPREDIKSI KINERJA KEUANGAN DENGAN MODAL INTELEKTUAL PADA PERUSAHAAN PERBANKAN TERBUKA DI BURSA EFEK JAKARTA
Get PDFTo overcome the competition, a company not only focuses on physical capitals, but also focuses on intellectual capitals. Company can achieve a competitive advantage and earn profit by owing intellectual capitals. Intellectual capitals rest on a potential link between intellectual capitals on one hand and corporate performance on the other hand. A company will grow up if a growing number of physical capitals in the same line with a growing number of intellectual capitals.The purpose of this empirical study is to investigate the influence of intellectual on bank performance, especially financial performance. This study uses empirical data from Indonesia Capital Market Directory 2005 issued by Jakarta Stock Exchange (JSE). This research uses quantitative analysis. The population of the research are banks listed in JSE. The hypothesis test uses regression analysis model with the degree of significance at 0.05. The main conclusion of this particular study is intellectual capitals have no influence on bank performance
PENGARUH KOMITMEN PROFESIONAL, TIPE KEPRIBADIAN, GENDER TERHADAP KEPUASAN KERJA AKUNTAN PUBLIK
Get PDFThe objective of the research is to test professional commitment affects to the job satisfaction of public accountant by means of the personality and gender as moderator variables. This is a quantitative research that uses multiply regression analysis. Primary data are gathered through questionnaires and executed by reliability and validity test.And the results show that the six hypotheses have proved significantly: (1) the professional commitment affect the job satisfaction; (2) personalit affect to the job satisfaction; (3) the gender do not affect to the job satisfaction; (4) the interaction between professional commitment and personality affect the job satisfaction; (5) the interaction between professional commitment and gender affect to the job satisfaction; and (6) all variables affect to the job satisfaction of public accountant.Key words: Professional commitment, personality, gender, job satisfaction, and public accounntan
PENGARUH STRATEGI BAURAN PEMASARAN TERHADAP NIAT PEMBELIAN ULANG PRODUK SEPEDA MOTOR
Get PDFThe objective of this research is to examine the effect of the marketing mix strategy on repeat purchase. Based on litelature review, it was hypothesized that marketing mix strategy has a significant effect on repeat purchase. Using questionnaire, this research have collected data from 100 partisipants inSurabaya. Regression linear analysis was used to test hypothesis. The results show that two elements of marketing mix; product and price, have significant effect on repeat purchase.
PENGARUH FAKTOR-FAKTOR PERSONAL TERHADAP SKEPTISISME PROFESIONAL AUDITOR
Get PDFThe purpose of this study was to test the impact of personal factors to auditor’s professional skepticism at Non Big 4 audit firms in East Java. Personal factors which tested in this study were personality type, auditor’s sex, and audit experience. Auditor’s personality types were classified based on Myers-Briggs Type Indicator (MBTI), audit experience was measured by auditor tenure, and auditor’s professional skepticism was measured by Hurtt (2010) professional skepticism scale. Sample used in this study were auditors at Non Big 4 audit firms in East Java, which selected by easy sampling technique (convenience sampling). Questionnaire was used as research instrument. Datas in this study were analyzed by multiple regression analysis. The results of this study indicate that INFP (introvert, intuition, feeling, perceiving) and ENFJ (extrovert, intuition, feeling, judging) personality type affects auditor’s professional skepticism. This study also found that audit experience affects auditor’s professional skepticism. The more experience an auditor, the higher the professional skepticism. On the other hand, sex differences of auditors at Non Big 4 audit firms in East Java turned out to have no effect on professional skepticism
ANALISIS PENGARUH BEBERAPA VARIABEL FUNDAMENTAL KEUANGAN PERUSAHAAN TERHADAP HARGA SAHAM PERUSAHAAN TELEKOMUNIKASI YANG TERCATAT DI BURSA EFEK JAKARTA
Get PDFThe users of financial information need financial statements of company to analyze their financial conditions and performances. Financial ratios are useful measure for predicting the stock price. The study focused on the usefull of financial ratios in predicting stock price. The aim of the study is to examine whether financial statements of company that are price earning ratio, price to book value, current ratio, debt to equity ratio, debt ratio, operating profit margin, net profit margin, total assets turnover, and return on asset simultaneously can influence the stock price and which ratios, partially can influence the stock price. The sample of this study is the telecommunication companies that listed in Jakarta Stock Exchange. Using purposive sampling, there are two companies that become sample that are PT Telekomunikasi Indonesia Tbk and PT Indosat Tbk. The study period is 10 years (1994 up to 2004). The data were analysed by multiple linier regression.The study show that financial statements of company that are price earning ratio, price on book value, current ratio, debt ratio, operating profit margin, net profit margin, and total assets turnover simultaneously can influence the stock price. Partially price on book value, current ratio dan total asset turnover influence the stock price
ASOSIASI ANTARA PERUBAHAN HARGA SAHAM DAN INVESTMENT OPPORTUNITY SET PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA
Get PDFThis research is aimed at examining the relationship between the actual Stock return toward the investment opportunity set (IOS) as the growth proxy of manufacturing companies which listing at Indonesian Stock Market. The IOS proxies used are market to book value of equity (MBVE), market to book value of assets (MBVA), price earning ratio (PER), Firm Value to book value of property, plant and equipment (VPPE), ratio capital expenditures to book value of asset (CEBVA), and ratio capital expenditures to market value of asset (CEMVA).The value of each indicators analysed by using common factor analysis. The normality data is tested by using one sample kolmogorov smirnov test continued with correlation test non parametric correlation model Kendall’s tau b. The purposive sampling is used in this research for ten years observation (1998 – 2007) with pool data method. The number of sample used is 240 manufacturing companies that listing at Indonesian Stock Market. The result of the research show that the direct and indirect correlation only occurs partially toward market to book value of assets (MBVA) proxy. It indicates that there is direct and indirect positive relation through firm realized growth and financing policy intervening variable but it does not occur to the composite IOS proxies.