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CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS PADA KECEPATAN PUBLIKASI LAPORAN KEUANGAN
Get PDFThis study aims to determine the effect of corporate governance consisting of independent board, audit committee, managerial ownership and institutional ownership, and financial distress on speed publication offinancial statements. This study uses data on manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. The samples in this study use a non-probability sampling with purposive sampling aproach. Thenumber of observations in this study is 102 samples of the study. The data analysis technique used is multiple linear regression analysis. Based on the analysis it is concluded that the independent board, audit committee,institutional ownership, and financial distress has no effect on the speed of publication of financial statements. While the managerial ownership gives a positive effect on the speed of publication of financial statements.Keywords: corporate governance, financial distress, publication speed,managerial ownershi
ANALISIS PENGARUH MODEL IKLAN TERHADAP PERILAKU PEMBELIAN REMAJA (Kasus Bintang Akademi Fantasi Indosiar)
Get PDFThis research analyzed the influences of Bintang AFI as advertising models on intention tobuy and buying recommendation. There are three independent variables, attractiveness,trustworthiness, and expertise. From the research, it is found that those three independent variables influence buying recommendation significantly. However, only one variable, it is the trustworthiness, that influences intention to buy.Keywords: intention to buy, buying recommendation, advertising model, teenager
Factors That Affect Profitability of Banks Comparative Study between Indonesian and Hong Kong
Get PDFThe problem of this research was the influence of liquidity risk, net credit facilities to total assets ratio, total investment to total assets ratio, total equity to assets ratio, net credit facilities to total deposits ratio, cost to income ratio, and bank size toward return on assets. The objective of this research was to identify the factors that influence return of assets of banks listed in Indonesia Stock Exchange and Hong Kong Stock Exchange over the period 2012-2015. The methodology of this research was multiple linear regression which is tested by using classic assumption. Sample in this research were 27 Banks listed in Indonesia Stock Exchange and 13 Banks listed in Hong Kong Stock Exchange over period 2012-2015. Finding and contribution in this research were liquidity risk, total equity to assets ratio, net credit facilities to total deposits ratio, cost to income ratio, and bank size have influence toward return on assets of banks in Indonesia. Meanwhile, net credit facilities to total assets ratio and total investment to total assets ratio do not have influence toward return on assets of banks in Indonesia. Liquidity risk, total equity to assets ratio, and cost to income ratio have influence toward return on assets of banks in Hong Kong, meanwhile credit facilities to total assets ratio, total investment to total assets ratio, net credit facilities to total deposits ratio, and bank size do not have influence toward return on assets of banks in Hong Kong. Research limitation or implication in this research was for banking management to use the the information to maintain or even increase the profitability of banks, and to investors for being used as considerations to invest in banking sectors.Keywords: profitability, liquidity risk, bank size, investmen
Value Added: Technique for Corporate Performance Measurement under Social Perspective
Get PDFFinancial Analysts consider as profit the most important measure of business performance. Profit may be expressed in terms of money value and measured as sales margin percentage or be calculated as return of investment. These, in any form, are used as basis for measure of business performance. In recent years, considerable interest have been shown in the use of value added as an alternative or additional approach to measure the operational efficiency and profitability of a business. A lot of discussion have been going on about reporting the performance of an organization in terms of value added rather than conventional profit or loss. The information disclosed by the Statement of Value Added, based on Value Added Accounting and reporting is considered to be much more useful than that disclosed by the conventional profit and loss account in providing a realistic basis for measuring the economic performance of an organization. The concept has received great attention in accounting practices with the emergence of large corporations having significant bearing on the society and finally on the economy for multi-dimensional impact over and above the owners. Value added system is a very useful measure of judging the performance of an enterprise for managerial decision-making and for inter-firm comparison.Keywords: Value Added; Value Added Accounting and Reporting, Value Added Statement, Annual Report
EXAMINING THE EFFECT OF BUSINESS ENVIRONMENT ON COMPETITIVE PRIORITY CHOICE: A STUdY OF MANUFACTURING FIRMS IN INdONESIA
Get PDFPeningkatan kompetisi global, perubahan pasar dan teknologi yang cepat, peningkatan kompleksitas dan ketidakpastian menciptakan lingkungan persaingan baru. Perubahan-perubahan tersebut menyebabkan perusahaan manufaktur secara hati-hati melakukan perubahan dari sistem industri yang berbasis efisiensi menjadi sistem industri baru yang keberhasi lannya tergantung pada tanggapan yang cepat terhadap permintaan konsumen akan produk yang berkual itas dan sesuai dengan kebutuhan. Untuk menanggapi kondisi tersebut dan untuk mencapai keunggulan kompetitif yang berkelanjutan dalam situasi persaingan bisnis saat ini, perusahaan manufaktur harus mengadopsi dan mengimplementasikan strategi manufaktur jika ingin tetap kompetitif. Dalam proses menyusun strategi manufaktur, pertimbangan l ingkungan berperan signifikan dalam menentukan strategi manufaktur. Penel itian ini di lakukan untuk menginvestigasi dampak dari l ingkungan bisnis pada pemilihan strategi manufaktur. Perusahaan-perusahaan yang terdaftar di Biro Pusat Statistik (BPS) digunakan sebagai kerangka penentuan sampel dalam studi ini. Data dikumpulkan melalui i kuesioner yang dikirim melalui pos (ada 525 kuesioner) dan survei secara langsung ke 25 perusahaan. Total kuesioner dikirim ke 550 pimpinan (CEO) perusahaan manufaktur di Indonesia. Sebanyak 106 kuesioner dikirim kembal i dan memberikan tingkat respon sebesar 19,27%. Studi menghasi lkan temuan ada hubungan antara faktor lingkungan seperti biaya bisnis, ketersediaan tenaga kerja, persaingan tidak sehat, dan dinamisasi pasar dengan pemi l ihan strategi manufaktur yang mempertimbangan prioritas kompetisi. Strategi yang pal ing banyak diadopsi oleh perusahaan manufaktur Indonesia berdasarkan urutan dari yang tertinggi ke terendah adalah strategi biaya, strategi kual itas, strategi fleksibel, dan strategi pengiriman. Hubungan yang signifikan antara lingkungan bisnis dan strategi manufaktur mengimplementasikan fakta bahwa lingkungan bisnis dipertimbangan sebagai variabel dasar (precursor) yang berhubungan sebab akibat dengan pemilihan strategi manufaktur yang mempertimbangkan prioritas kompetisi
BEBERAPA FAKTOR YANG BERDAMPAK PADA PERBEDAAN AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN-PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BEJ)
Get PDFThis study examines the factors are impact on differences of audit delay in the financing firms that l isted at Jakarta Stock Exchange (JSE). These factors are total revenue, debt to assets ratio, gains or losses, audit opinion, and characteristic’s of accounting firms. Audit delay is measured as the length from the date of the project year-end to the date audit submits the annual report to BAPEPAM. Four hypotheses were tested by independent t-test or ANOVA. The study based on a sample of 111 the financial companies listed at JSE in year ended 2002 unti l 2004. There were differences of audit delay in total revenue and profit or loss announcement. But, no differences of audit delay in audit opinion and characteristic's accounting firm.Keywords: audit delay, total revenue, debt to seets ratio, audit opinion and characteristic's accounting firm
PENGARUH KEPRIBADIAN TERHADAP KINERJA KARYAWAN BERPENDIDIKAN TINGGI: ANALISIS PADA PERUSAHAAN PETERNAKAN DI JAWA TENGAH DAN DAERAH ISTIMEWA YOGYAKARTA
Get PDFThe objective of this research is to identify the personal ity effect on job performance of high educational level staff in companies of livestock industry. Survey design was used in this study. Thirty respondents were selected by using purposive sampl ing method; those were the ones who worked in companies of l ivestock industry, had at least diploma degree and had working experience 3-15 years. Data was col lected by individual interviews. Jackson Personal ity Index was used to measure personal ity variable and Workplace Behavior Questionnaire for perceptual measurement of job performance. Data was analyzed by using regression analysis. The result shows that regression coefficient was 0,64, R2 33,40% and significance level was 0,014. This result indicates that personal ity affect positively and significantly in order to develop job performance. Therefore, personality aspect should be included in recruitment process of high educational level staff.Keywords : personality, job performance, livestock, poultry industr
ANALISIPENGARUH SUMBERDAYA ORGANISASI, KEWIRAUSAHAAN, TEKNOLOGI DAN FOREX RATE TERHADAP KINERJA EKSPOR INDUSTRI TEKSTIL DAN PRODUK TEKSTIL (TPT) INDONESIA
No full textThis research studies the influence of company resources (organization, enterprenuership, technology) and forex rate perception on export performance of textile industry and textile product in Indonesia. The objective is to examine 60 industrial companies of TPT in Banten (West Java) and DKI Jakarta. The result of the research indicates that, simultaneously, the independent variables (company resources and Forex rate) can predict 63.4 % of probability the dependent variable, and the rest of 36.4 % is predicted by other factors not included in this research. Partially, the resources in technology and organization cannot predict export performance probability, because the regression model of those variables are not significant. However, entreprenuership and perception regarding forex rate can predict export performance probability. This research is expected to benefit TPT industry for improving the global market competitiveness, and also company resources and forex rate researchers, regarding to the theory development and manufacturing company competitiveness in global market.Keywords: Resource- based view, forex , Textile and export performanc
ANALISIS PERBEDAAN PENDAPATAN ASLI DAERAH (PAD) SEBELUM DAN SESUDAH PENGALIHAN PAJAK BUMI DAN BANGUNAN SEKTOR PERKOTAAN PERDESAAN (PBB-P2)
Get PDFThis research is aimed to find empirical evidence on whether there is a significant difference between Regionally-Generated Income (Pendapatan Asli Daerah, or PAD) before and after the shift of the collection of Land and Building Taxes for Rural and Urban Sectors (Pajak Bumi dan Bangunan sektor Pedesaan dan Perkotaan, or PBB-P2) to regional governments. PAD is measured by local revenue sources. Three regencies/municipalities that have experienced the shift during the 2011-2013 period were selected for sampling. Secondary data were obtained from Revenue Realization Reports (Laporan Realisasi PAD) of Yogyakarta for the years 2011-2013, Revenue Realization Reports of Sleman and Bantul for the years 2012-2013, and PBB-P2 and the Sales Value of the Tax Object (Nilai Jual Objek Pajak, or NJOP) data obtained from DPPKAD. Meanwhile, primary data were obtained through interviews conducted with the PBB-P2 tax officers. The findings showed a significant difference of PAD. This, however, was not due to the shift of PBB-P2 tax collection to regional governments. The difference was caused by other revenue sources.Keywords: PBB-P2 tax collection shift, PA
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP KINERJA USAHA INDUSTRI KECIL DAN MENENGAH DI PURWOKERTO UTARA
Get PDFAbstractThe purpose of this study is to test the internal and external factors that have an influence on theperformance of small and medium-sized industrial enterprises. The first hypothesis, which states that internalfactors have a positive impact on business performance is not fully supported. This is because of the threevariables that are internal factors; only one variable is a business strategy that has a significant positive effect.Meanwhile, two other variables, namely the value of entrepreneurship and technical aspects and operation haveno significant effect.The second hypothesis states that external factors have a positive impact on business performancewhich is also not supported. It can be seen from the results of statistical tests that found no evidence thataspect of the economy, government policy aspects, and aspects related to the role of institutions do not have asignificant impact on business performance.Keywords: internal factors, external factors, business performance, small business enterpris