Indonesian Journal of Economics and Business
Not a member yet
48 research outputs found
Sort by
PENGARUH INDEPENDENSI AKUNTAN PUBLIK, SPESIALISASI AUDITOR DI BIDANG INDUSTRI KLIEN, DAN KARAKTERISTIK PERSONAL TERHADAP KUALITAS AUDIT SERTA IMPLIKASINYA TERHADAP TINGKAT KEPERCAYAAN AUDITEE (SURVEY PADA AKUNTAN PUBLIK YANG TERDAFTAR DI BAPEPAM-LK)
No full textThe subjects of this research were 82 auditors who works in 41 Public Accountant Firms in Indonesia. The research used primary data collected from questionnaires. Respondents were split into two categories, those were the public account group which consisted of the partners and the emittent group which consisted of accounting and finance managers or internal auditors. The research used the explanatory method and the hypothesis test used Structural Equation Modeling (SEM) Partial Least Square (PLS).The results of the study were as follows: (1) there is a correlation between Public Accountant Independence, Auditor’s Industry Specialization, and Personal Characteristics; (2) Public Accountant Independence, Auditor’s industry Specialization, and Personal Characteristics influence the Audit Quality both simultaneously and partially; and (3) Public Accountant Independence, Auditor’s industry Specialization, Personal Characteristics, and Audit Quality influence the Auditee’s Trust level both simultaneously and partially.The result of this research showed that the decline of auditee's trust level on the service rendered by Public Accountant caused by the decreasing audit quality of the Public Accountant. The decreasing audit quality of the Public Accountant caused by Public Accountant which-in spite of having a good specialization in client industry, but have bad personal characteristics. Therefore, the Public Accountant became unindependent in carrying out the service, and, in the end, it lead to the decline of auditee's trust level.The research showed that the public accountant independency, auditor's specialization in client industry, personal characteristics, and audit quality of the Big Four were better than non-Big Four Public Accountant Firm. This also proved that the non-Big Four Public Accountant Firm did more violation than the Big Four in Indonesia
PENGARUH THE BIG FIVE PERSONALITYDAN MATERIALISME KONSUMEN TERHADAP PEMBELIAN IMPULSIF SERTA DAMPAKNYA PADA PEMBELIAN KOMPULSIF (SURVEY PADA PENGUNJUNG MALL DI KOTA BANDUNG)
No full textLately the rapid development of ritel modern business, such as mall and plaza at various city in the country is undeniedable has changed spending pattern of indonesian consumers.It is related to the factors of personality and life style, such as the changes of life style and habit of shopping . In fact, consumers often don’t think rationally in determining the most important staffs they need.There are several consumers’ reasons to purchase the products, such as: killing the bad mood, expressing identity, or just having fun.This research is purposed to get the result from: description study of The Big Five Personality, consumers’ materialism, impulsive and compulsive purchasing towards mall visitors in Bandung; Analysis of influence of The Big Five Personality and Consumers’ Materialism towards compulsive purchasing of mall visitors in Bandung.The methods used in this research are descriptive and verificative methods. The data collection techniques are literature and field studies. The field study uses observation, interview, and questioner. Sample is taken from 300 mall visitors in Bandung. The withdrawal of sample uses Systematic Random Sampling. Influence model is analyzed by using Structural Equation Model.As the result of this research, there is influence of The Big Five Personality and consumers’ materialism towards impulsive buying of mall visitors in Bandung in which the most dominant factor influences the impulsive buying is Neuroticism. Nevertheless, the less factor influences the impulsive buying is Agreeableness. This research also shows that there is influence of The Big Five Personality, consumers’ materialism, and impulsive buying towards compulsive buying of mall visitors in Bandung in which the most influence factor towards compulsive buying is agreeableness and impulsivebuying whereas the less influence factor is conscientiousness
PENGARUH PEMIMPIN PENGETAHUAN TERHADAP ORGANISASI PEMBELAJARAN DAN MANAJEMEN PENGETAHUAN SERTA IMPLIKASINYA TERHADAP KINERJA TIM PEKERJA PENGETAHUAN (K-WORKERS) PADA INSTANSI KEUANGAN
No full textPenelitian ini dilakukan untuk mengetahui bagaimana; pemimpin pengetahuan, organisasi pembelajaran, manajemen pengetahuan, dan kinerja tim pekerja pengetahuan, serta menganalisis pengaruh pemimpin pengetahuan terhadap organisasi pembelajaran dan manajemen pengetahuan, serta implikasinya terhadap kinerja tim pekerja pengetahuan pada instansi keuangan di Sulawesi.Penelitian ini menggunakan pendekatan ilmu Manajemen Sumberdaya Manusia dan Perilaku Organisasi. Jenis penelitian adalah descriptive dan verificative dengan metode penelitian descriptive dan Explanatory Survey. Data penelitian diperoleh melalui kuesioner, wawancara dan observasi lapangan. Metode penarikan sampel dalam penelitian ini dilakukan dengan menggunakan metode Stratified Proportional Random Sampling. Sampel penelitian ini adalah tim pada instansi keuangan di Sulawesi. Analisis data yang digunakan adalah analisis deskriptif dan analisis structural equation modeling (SEM)Hasil penelitian ini menunjukkan bahwa: indikator-indikator dari pemimpin pengetahuan, organisasi pembelajaran, manajemen pengetahuan dan kinerja tim pekerja pengetahuan umumnya dinilai rendah dan kurang baik oleh para pekerja pengetahuan yang bermakna bahwa variabel-variabel penelitian kurang berjalan dengan baik pada instansi keuangan di Sulawesi. Hasil pengujian statistik diketahui pemimpin pengetahuan mempunyai pengaruh terhadap organisasi pembelajaran dan manajemen pengetahuan. Pemimpin pengetahuan berpengaruh terhadap kinerja tim pekerja pengetahuan. Organisasi pembelajaran berpengaruh terhadap manajemen pengetahuan. Sedangkan manajemen pengetahuan pengaruhnya tidak signifikan terhadap kinerja tim pekerja pengetahuan pada instansi keuangan di Sulawesi
Perubahan Struktur Perekonomian dan Pertumbuhan Ekonomi Wilayah (Economy Structural Change and Regional Economic Growth)
No full textThe main objective of this paper is to prove that in order to the economic growth is always accompanied by a economy structural change, and then demonstrate the role of inter-provincial trade to economic growth of indonesian provinces. Landscape analysis and LeMasne index are used as primary tools for identifying the economy structural change of the provincial level, while the panel data regression is used as a tool to measure the effect of inter-provincial trade to economic growth.Using IRIO table 2000 and 2005, the study result that over a five years turned out that there are structural change in each province with the different level. The provinces with the economic growth rate is quite advanced such as Riau, North Sumatera, and South Sumatera have more structural change – which is characterized by a relatively larger LeMasne Index – in contrast to provinces such as Lampung and Jambi, have small LeMasne index. For a longer period, using the IRIO table 1985-2005, regression analysis shown that one major sources of economic growth in the provinces if Indonesia are inter-regional trade – as well as physical and human capital. This study prove that endogenous growth theory can be applied for cases of regional economic growth in Indonesia
THE INFLUENCE OF TAX EXAMINER COMPETENCE AND ETHICS AGAINST THE COMPLAINCE OF TAX EXAMINATION PROCEDURES AND THE IMPLICATION ON ACCEPTABILITY OF TAX AUDIT REPORT (An Empirical Study on Regional Office Directorate General in East Java After of The
No full textThis dissertation analyzing the competence and ethics of tax examiner on his compliance with tax audit procedures and their implication on the acceptability of the audit report. As such, it takes an empirical research at take place the Regional Tax Office of East Java Post Organizational Reform.As this study employs a qualitative approach, analyses and measurements are focused on the values of the answers according to the Likert scale with regard to questionaires made by respondents. By employing the random sample formula, some of 197 respondents are selected from employees of that Regional Office. This research demonstrates that there is a significant influence whether partially or simultaneously made by the competence of examiner and ethics on the compliance with audit procedures in that Region. In addition, the competence of examiner, ethics and his compliance with the audit procedures also partially and simultaneously influence significantly on the acceptability of the audit report
PENGARUH AUDIT SEKTOR PUBLIK, KOMPETENSI APARATUR PEMERINTAH DAERAH, PROFESIONALISME APARAT PENGAWASAN INTERN PEMERINTAH TERHADAP PENERAPAN GOOD GOVERNMENT GOVERNANCE (GGG) SERTA IMPLIKASINYA PADA AKUNTABILITAS KINERJA SATUAN KERJA PERANGKAT DAERAH (SKPD)
No full textThe research was intended to examine: 1) the influence of implementation of the public sector audit, the competence of local government Apparatus and the Professionalism Of Internal Functional Controlling Agency toward implementation Good Government Governance/GGG. 2) the influence of implementation of the public sector audit, the competence of local government Apparatus and the Professionalism Of Internal Functional Controlling Agency toward performance of Local government accountability. 3) the influence of application of Good Government Governance/GGG toward Local Governmentperformance accountability. The research methods used in this research was the explanatory research. Sampling techniquesused was Proportionate Stratified Cluster Random Sampling. The samples obtained in this research was 57 Local Government Unit Agencies (SKPD). The primary data were collected by questionaires, the Reports of the Evaluation (LHE) on Performance Accountability in The Unit Of Local Infrastructure Of Riau Province were used for secondary data. Validity and reliability of the questionnaire was tested first before testing hypotheses was performed. The analysis technique used in this research was a Structural Equation Modelling (SEM) or variance-based component that was made famous by Partial Least Squares (PLS). Based on the results of data analysis and discussion, it was obtained the following research findings: 1) The significance level of 5% can be inferred implementation of the public sector audit, the competence of local government Apparatus and the Professionalism Of Internal Functional Controlling Agency significantly effect to the implementation of Good Government Governance/GGG. 2)The significance level of 5% can be inferred implementation of the public sector audit, the competence of local government Apparatus and the Professionalism Of Internal Functional Controlling Agency significantly effect to the Local Government accountability performance significantly. 3) The significance level of 5% can be inferred application of Good Government Governance/GGG significantly effect to the Local Government accountability performance
KEUNGGULAN BERSAING MELALUI INOVASI BISNIS SEBUAH DESAIN : KREATIVITAS ORGANISASI, KOMPETENSI KEWIRAUSAHAAN DAN ORIENTASI PASAR
No full textThe purpose of this study is to get considerable study the influence of organizational creativity, entrepreneurial competence, market orientation on business innovation, and its impact on competitive advantage in small and medium sized Coastal Batik industry. The method used by the survey method, which is done through descriptive and eksplanatory survey. The unit of analysis of this study is a company with a number of observation units 164 companies, consisting of employers, employees and customers, the total number of respondents is 820 people. To test the hypothesis of the study used statistical multivariate statistical and the SEM test. As for the processing of data using the program LISREL 8:50.The study's findings: SME’s Coastal Batik can be categorized into 4 quadran there are the orientation of the art, orientation of superior, orientation of traditional and orientation of pragmatic. SME’s Coastal Batik dominant is a traditional orientation and focus on the resource-based production oriented and not lead to a market based. Conclusion:The creativity organization, the competence of entrepreneurship, market orientation have positive and significant both simultaneous and partial to business innovation and have impact to competitive advantage
INSTITUTIONAL OWNERSHIP, FINANCIAL PERFORMANCE AND FIRM VALUE MODERATED BY CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Study on Manufacturing Industry Listed at IDX)
No full textThe investors want the firm manager to have achievement to maximize the Firm value. Effect The Firm value can reveal the prosperity of company owners. Firm Value can describe welfare the owners. Corporate must be oriented to the benefit (profit) and social aspects (non-profit). Besides making a profit, the company must also contribute to the community that is improving the quality of community life and the environment. This research has some purposes: to test effect Institutional Ownership on Firm Value; to test effect of Financial Performance on Firm Value; to test effect Institutional Ownership on Firm Value moderated Corporate Social responsibility Disclosure; to test effect Financial Perormance on Firm Value moderated Corporate Social responsibility DisclosureThe population of this research is the entire manufacturing industry, which are listed in Indonesian Stock Exchange on the year 2007-2010 with number 147 firms. The sampling technique used is purposive sampling with matched criteria toward research needs. From the criteria, it was obtained 46 firms as sample. Data analysis method used is statistical analysis and econometric analysis with Multple Regression Model and Moderating Regression Analysis (MRA)The research results obtained that: the First, Institutional Ownership is not proven positively effect on Firm Value. This indicates that the Institution Ownership has not been able to increase investor confidence in the corporate of volume and stock prices. Second, Financial Performance proved a positively effect on Firm Value. This is in line with the essential purpose of the establishment of an enterprise, namely to maximize shareholder welfare by increasing the value of the Corporate. Third, Institutional Ownership proven positively effect on Firm Value moderated by Corporate Social Responsibility Disclosure. This suggests that the assessment of Institutional Ownership investors will have a positive effect if the company is also considering the social aspects of the company. Institutional Ownership is not used alone in the consideration of measuring the success of the company in achieving the Firm Value, but the necessary attention to social aspects. Fourth, Financial Performance proved to be positively effect on Firm Value moderated by Corporate Social Responsibility Disclosure. This suggests that Financial Performance is not the only factor determining the success of a Corporate. Financial Performance will be even better if it is supported by the social aspects of the Corporate
PENGARUH KINERJA BAURAN PEMASARAN JASA DAN MANAJEMEN KERELASIAN PELANGGAN TERHADAP KEUNGGULAN BERSAING SERTA DAMPAKNYA PADA LOYALITAS PELANGGAN (SURVEI PADA PELANGGAN SELULER DI JAWA BARAT)
No full textThe development of telecommunications and information technology is growing very rapidly, which can provide various types of telecommunications services desired by customers. The existing condition, the cellular mobile telecommunications provider in Indonesia : Telkomsel, Indosat, XL Axiata (XL), Huthcisson (HCPT), Natrindo Telepone Seluler, Mobile-8, Smart Telecom and Sampoerna Telekomunikasi Indonesia. The number of providers in the mobile industry to create tight competition so each provider as much as possible to apply the concept of service marketing mix, customer relationship management, competitive advantage and loyalty. But in the reality there are many complaints from its customers indicating that the performance of the implementation of all concept mentioned above, still do not meet the customer needs and at the end customer loyalty is low. Its condition can be seen from the high churn rate subscribers from one penyelenggara to another penyelenggara.The objective of this research are to: (1) Obtaining the results of studies on the performance of services marketing mix, customer relationship management, competitive advantage and customer loyalty on cellular industry in West Java, (2) To test a conceptual model and study the effect of the performance of services marketing mix, customer relationship management Competitive advantage and customer loyalty on cellular industry in West Java either partially or simultaneously.Based on the data to be collected, then the object of study or unit of analysis in this study is the cellular subscribers of cellular providers that operated in West Java region, classified in 4 criterias are dense urban, urban, suburban and rural area. Samples were taken by random cluster sampling technique with a sample size of 756 responden of cellular. Data used in this study are primary and secondary data. Primary data collection techniques by questionnaire, interview and observation. Research Type used is descriptive and verification method of explanatory survey. The model is analyzed using Structural Equation influence Modeilng (SEM) since the model is composed of a number of causal relationships between latent variables.The results showed that the performance of services marketing mix, customer relationship management, competitive advantage and customer loyalty of cellular providers is good, and there is a significant effect between service marketing mix, customer relationship management, competitive advantage and customer loyalty
PENGARUH RISIKO, INTERNAL AUDITING, GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN TINGKAT SUKU BUNGA TERHADAP KINERJA PERUSAHAAN DAN REAKSI PASAR (STUDI PADA BUMN YANG TELAH MENCATATKAN SAHAMNYA DI BURSA EFEK INDONESIA)
No full textThis study consists of 2 (two) research, namely: (1) Research that aims to see the Influence of risk, Internal Auditing, Good Corporate Governance (GCG), Firm Size (Size) and Interest Rates (SBI) on the performance of companies with profit margins and stock return proxy in relation to preparing an appropriate strategy to achieve performance the company planned, (2) This study aimed to see the market reaction in the form of share price at the time of the announcement of the annual report together with the Revenue Budget and Work Plan (RKAP). Research on variables that affect firm performance variable aims to find those variables that affect the company's performance so the company can prepare appropriate strategies to achieve corporate performance is planned. Research about the market reaction upon announcement of the annual report aimed to see how the market perception was reflected in the stock price at the time of the announcement of the annual report. The announcement of the annual report is an event awaited by the markets as describe inside in the agenda: accountability for managing the company's management, the uses of profit sharing included dividend policy and RKAP Both studies use survey methods and analysis unit of 15 (fifteen) BUMN (which are listed on the Indonesia Stock Exchange), which became the unit as well as analysis of secondary data obtained from Indonesia Stock Exchange (IDX), Bank Indonesia, Indonesian Institute for Corporate Governance and others sources of data. This study uses Econometric Model with statistical techniques multiple regression to see the influence of risk, Internal Auditing, GCG, Size and interest rates variable on the performance of the company, to research on market reactions using Event Study. The Conclusion of this research and discussion after the test is as follows: Firm performance is influenced by risk and interest rates. GCG effect on stock returns and the GCG implementation has yet reached the trustworthy level.Internal Auditing affected the profit margin and Implementation of Internal Auditing have yet to include the entire program to be implemented. Firm Size does not influence the performance of the company Market reaction occurred in the form of rising stock prices during the announcement of the annual report and RKAP