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ANALISIS PERBANDINGAN FAKTOR-FAKTOR PENENTU PERCEIVED RISK PADA KONSUMEN ROKOK RINGAN DAN REGULAR (Studi Kasus pada Mahasiswa Universitas Atmajaya Yogyakarta)
Get PDFThis research was aimed at confirming a model of perceived risk developed by Oglethorpe (1994) on cigarette product. The prime determinant variables in the model were severity of outcome and probability of outcome, with five additional variables including availability, catastrophic potential, reversibility, controllability, and dreadedness. Furthermore, perceived risk model of two groups of cigarette product consumers, light cigarette smokers and regular cigarette smokers, were put into comparison. Structural Equation Modelling was applied and assisted by AMOS 3.6 software. The results indicated that prime variable is still a determinant for perceivedrisk. Examination of proposed additional variables indicated that only availability, reversibility, and dreadedness influenced outcome of probability, while severity of outcome was only influenced by catastrophic potential. This developed model of perceived risk has high level of compatibility with the data sample. In addition, the whole variables also formed latent variable by using examination of validity (convergent and discriminant validity) and reliability (construct reliability and extracted variance). The result of this research is also in line with the previous researchs result that light cigarette smokers have lower perceived risk than regular cigarette smokers do.Keywords: structural equation modelling, perceived risk, regular cigarette smokers, light cigarrette smokers
PENGARUH POTENSI KEBANGKRUTAN PERUSAHAAN PUBLIK TERHADAP PERGANTIAN AUDITOR
Get PDFThe main objective of this paper is to examine the effect of failing firms (firms which arepotential to be bankrupt) on auditor switching. Hypothesis was derived from Schwartz and Menon (1985) which implies that failing firms have a greater tendency to switch auditors than healthier firms do. The Z score (Altman model) was used as a proxy to measure the potential of bankruptcy. This method was applied since it has been developed in several countries such as US, Germany, Brazil, Australia, England, Ireland, Canada, the Netherlands, and France. Annual report and Indonesian Capital Market Directory were used to collect the data for a sample of 7 firms that changed their auditors and 7 firms that did not. Those four-teen (14) firms have been selected as sample among firms in consumer goods industries to answer the question about the impact of firns with potential to go bankrupt on auditor switching. Chi-Square result shows that firms with potential to go bankrupt could not influence auditor switching.Keywords: auditor switching, bankruptcy, Altman Z-Score, failing fir
DEBIT CREDIT FRAMING EFFECT IN THE INVESTMENT ALOCATION DECISION
Get PDFThis study aims to test the effect of accounting information in the investment decision if information is framed in debit or credit. Also, this study attempts to develop or formulate the framing instruments that essenced in accounting debit credit concept. The quasi experiment is applied for undergraduate accounting students. Wilcoxon ranks test is applied to test the data. The results show that there are framing effects which asset information is more favorable than liabilities, revenue information is more favorable than asset, and equity information is more favorable than asset. There is a tendency that revenue information is more favorable than expenses. This research means that there is framing effect in the accounting information when information is given separately only debit or credit, it should be reduced by giving complete information of debit credit transactions
PENGARUH FAKTOR DISTRESS RISK DALAM MENJELASKAN EFEK ANOMALI MOMENTUM
Get PDFThe objective of this research was to study the effect of momentum anomaly and distress risk. This research also examines the different market effects on potential relationship between momentum and distress risk and prepare indirect empirical evidence on EMH in Indonesia. Sample of this research was based on manufacturing companies listed in Jakarta Stock Exchange from July 1992 – June 2003. The statistical method used to test the hypothesis was regression analysis. The study results were as follows: first, the result provides no support for the hypothesis that the distress risk can explain momentum effect in stock return; second, the result also provides no support for the hypothesis that there is no different influence on potential relationship between momentum and distress risk at bullish market or bearish market. This study found that distress risk and momentum make the size and B/M have a positive relationship with stock return on bullish market. But distress risk and momentum make size and B/M have a negative relationship with stock return on bearish market
GENDER, TINGKAT PENDIDIKAN DAN LAMA USAHA SEBAGAI DETERMINAN PENGHASILAN UMKM KOTA SURABAYA
Get PDFAbstrakPenelitian ini bertujuan untuk menguji pengaruh perbedaan gender, tingkat pendidikan dan lama usaha terhadap penghasilan pemilik UMKM kota Surabaya. Oleh karena itu, peneliti akan menganalisa pengaruh perbedaan gender, tingkat pendidikan dan lamanya usaha terhadap penghasilan UMKM di Surabaya. Ada sekitar 3.947 pemilik UMKM yang dikelola oleh pemerintah kota Surabaya, namun tidak semua produktif. Untuk menganalisis data, pengumpulan data dilakukan melalui survei dan wawancara semi-struktural kepada pemilik UKM di Surabaya. Peneliti menggunakan analisis regresi logistik pada program SPSS dengan jumlah sampel 170 pemilik UMKM. Hasil penelitian menunjukkan bahwa perbedaan gender secara signifikan mempengaruhi pendapatan dari UKM. Tapi tingkat pendidikan dan usia bisnis tidak berpengaruh secara signifikan terhadap pendapatan UKM.Kata kunci: perbedaan gender, tingkat pendidikan, usia bisnis, UKM di SurabayaAbstractThe purpose of this research is to test the influence gender differences, level of education and business age to income of Small Medium Enterprises (SMEs) in Surabaya. This researcher will analyze the influence gender differences, the level of education and business agetowards the income of SMEs in Surabaya. There aremore than 3.947 SMEs managed by government of Surabaya, but they are not all productive. In order to analyze the data, the collection of data is done through survey and semi-structural interview to the owners of SMEs in Surabaya. The researcher utilizes ordinary logistic regression analysis SPSS program while the sample size is170 owners of SMEs. Results show that gender differencessignificantly influences the income of the SMEs.But level of education and business age not significantly influences the income of the SMEs.Key words: gender differences, level of education, business age, SMEs in Surabay
EVALUASI DAMPAK LIBERALISASI PERDAGANGAN TERHADAP INDIKATOR PEREKONOMIAN MAKRO INDONESIA : PENDEKATAN MODEL KESEIMBANGAN UMUM TERAPAN
Get PDFThis paper tries to examine the impact of trade liberalization on the Indonesian macroeconomy. The analysis was accomplished by employing the INDORANI Computable General Equilibrium (CGE) model. INDORANI is a CGE model of the Indonesian economy developed by the Inter University Study Center on Economics of the Gadjah Mada University that has had relationship with the IMPACT PROJECT, Monash University, Australia since the early of 1997. The model is static in nature and focuses on the real-side of the economy and explicitly divides Indonesia into two regions, rural and urban.This study found that trade liberalization in Indonesia would have a positive effect on the Indonesian macroeconomy. We also found that the majority of the simulation long run effects would not be different from the short run effects. Both in the long run and the short run, the trade liberalization would have positive effects on economic growth. In the employment side, the increasing employment in the urban area would be more than in the rural area. From the stability side, the trade liberalization would decrease consumers price index and investment price index.From the redistribution side, the trade liberalization would increase income of capital and landowner, but decrease the income of labor. In the sector side, the trade liberalization would increase value added (except for manufactured product which is based on natural resources), export, and employment. Generally, domestic price in nine sectors examined would decrease, except in the mining sector. The importof rice, another plant, forestry, fishery and husbandry, mining and services sector would decrease, but for the other sectors.Keywords: trade liberalization, INDORANI Computable General Equilibrium, macroeconomy,secto
Full Print-Ready Version of Kinerja: Jurnal Bisnis dan Ekonomi
No full textDear AuthorsThis is a print ready version of KINERJA: Jurnal Bisnis dan Ekonomi.Please use it during waiting process of printed version available to spread. Best Regards, Editor in Chie
IMPLEMENTASI PERDA 8 TAHUN 2010 TENTANG PENGALIHAN BPHTB UNTUK MENINGKATKAN PAD KABUPATEN JOMBANG
Get PDFAbstrakBea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) merupakan salah satu sumber pendapatan daerah. Pengalihan BPHTB menjadi pajak daerah diawali dengan perumusan kebijakan yang dituangkan dalam UU Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Penelitian ini bertujuan untukmengetahui implementasi UU NO. 8 Tahun 2010 serta mengetahui faktor-faktor yang mempengaruhi untuk meningkatkan PAD Kabupaten Jombang. Kesimpulan penelitian adalah Implementasi Perda No. 8 tahun 2010 tentang Pengalihan BPHTB, berhasil mencapai tujuannya yaitu meningkatkan PAD di Kabupaten Jombang. Peneliti berharap selanjutnya Pemerintah Kabupaten Jombang lebih menekankan lagi Peraturan Daerah BPHTB dan membuat kebijakan bagi wajib pajak yang melanggar peraturan yang ada.Kata kunci: BPHTB, PBB, Pajak dan Retribusi DaerahAbstractRegional autonomy has broad implications on the regional authority to explore and manage local revenue sources. Tax on Acquisition of Land and Building (BPHTB) is one source of local revenue. The BPHTB diversion becomes the local tax started by the policies formulation that set forth in Law No. 28, 2009 on Taxes and Retribution Regional. This study aims to determine the implementation of Law NO. 8 of 2010 on BPHTB to increase Jombang district PAD and determine the factors that affect the implementation of Law NO. 8 of 2010 on BPHTB, to improve Jombang district PAD. The conclusion of the study is the implementation of Regulation No. 8, 2010 on BPHTB diversion, succeeded in achieving its goal of increasing PAD in Jombang. The researchers hope to the Jombang District Government to emphasizes again the BPHTB Regional Regulation and create taxpayers policies for anyone violate the rulesKeywords: Tax on Acquisition of Land and Building, Taxes and Retribution Regiona
RESENSI BUKU: CONVERGENCE MARKETING: STRATEGIES FOR REACHING THE NEW HYBRID CONSUMERS
No full textCONVERGENCE MARKETING: STRATEGIES FOR REACHING THE NEW HYBRID CONSUMERS(MENANGKAP PASAR HIBRID DENGAN PEMASARAN KONVERGENSI)Penulis: Yoram (Jerry) Wind, Vijay Mahajn with Robert E GuntherPenerbit: Prentice HallTahun : 2002Tebal: xxviii + 360 halaman, 12 BabISBN: 0-13-06507
KRITIK TERHADAP KONSEP PEMBANGUNAN EKONOMI “NEOLIBERAL”
Get PDFThis article explores neo-liberal economic development concepts on general and criticism on them in the form of alternatives provided. Actually, the concepts themselves have not been openly accepted by the World Bank and the IMF, while since 1990s both international financial institutions have been for several times forcing the application of the concepts in countries that received loan from the institutions. This topic becomes very important since Indonesia has experienced many economic policies which are forcefully driven or demanded by the IMF or the World Bank. Those kind of policies are, for instance, capital liberalization, trade liberalization, privatization, and structural adjustment program. Neo-liberal development concepts are based on liberal economy ideas only, which consist of free market profit and private asset ownership. The concepts have been applied to many developing countries in the form of structural adjustment program package.Keywords: neo-liberal, structural adjustment, liberalization, economic developmen