161 research outputs found
3 Guru Besar Besok Dikukuhkan
Get PDFUndip mengukuhkan 3 Guru Besar yang terdiri dari 2 dari Fakultas Ekonomi dan 1 dari FPIK. Masing-masing guru besar itu adalah Prof.Dr. Muchamad Syafruddin M.Si, dan Prof. Dr. Purbayu Budi Santosa MS, serta Prof. Dr. Ir Ambariyanto, MS
Reaksi Pasar terhadap Ketepatwaktuan Penyampaian Laporan Keuangan
Get PDFThe primary objective of this study is to investigate whether there is market reaction to the timeliness of financial report submission. Market reaction is surrogated by the impact the firms no to submit financial report on timelines on the quality of earnings information/ERC (hypothesis 1). Secondary objectives of this study is to investigate whether there is impact degree of persistence, growth, and predictability on the quality of earnings information/ERC (hypothesis 2). The second secondary objectives of this study is to investigate whether there is impact degree of risk (β) on the quality of earnings information/ERC (hypothesis 3). The third secondary objectives of this study is to investigate whether there is impact firm size on the quality of earnings information/ERC (hypothesis 4). To conclude all of the objectives mentioned above, in model 1, cumulative abnormal returns 1 (CAR 1) are regressed on dummy (D), unexpected earnings (MUE), multiplication of dummy (D) and unexpected earnings (MUE), multiplication of market book value (MBV) and unexpected earnings (MUE), multiplication of risk (β) and unexpected earnings (MUE), and multiplication of firm size (FZ) and unexpected earnings (MUE). Furthermore, in model 2, cumulative abnormal returns 2 (CAR 2) are regressed on dummy (D), unexpected earnings (MUE), multiplication of dummy (D) and unexpected earnings (MUE), multiplication of market book value (MBV) and unexpected earnings (MUE), multiplication of risk (β) and unexpected earnings (MUE), and multiplication of firm size (FZ) and unexpected earnings (MUE). While in model 1, cumulative abnormal returns (CAR 1) are measured using event windows, from 5 days before to 5 days after the submission of financial report [-5,+5], in model 2, cumulative abnormal returns (CAR 2) are measured using event windows, from 10 days before to 10 days after the submission of financial report [-10,+10]. Chow F-Test is also used to conclude whether there is impact the firms not to submit financial report on timelines on the quality of earnings information. This study uses the sample of 82 firm years of manufacturing firms listed on the Jakarta Stock Exchange. This study uses one observation periods, 1998 – 2001 with 82 cases. The results of this study shows that the null hypothesis 1, 2 and 3 can be rejected on both model 1 and model 2. Inversely, this study shows that the null hypothesis 4 can not be rejected on both model 1 and model 2. The Chow F-Test shows that the firms not to submit financial report on timelines impacts on the quality of earnings information</em
Dampak Struktur Kekuasaan Pada Penggunaan SIKD Untuk Kontrol Keputusan dan Manajemen Keputusan, dan Perilaku Manajerial : Studi Pada Organisasi Pemerintahan Daerah
Get PDFThis study examines empirically the impact of authority structures (power) on the use of ac¬counting information systems for decision control and decision management, and managerial behavior by local government According to the work of orthodox theorists (especially on the use of agency theory), theoretical framework is designed to enable an assessment of the relative impact of authority structures (formal and informal authority) on the use of accounting information systems for decision control and decision management, and managerial behavior. While formal authority stems from alloca¬tion of decision right. informal authority sterns from individual power and influence.
The study is based on data collected from unit (perangkat daerah) managers in local govern¬ment. namely Kabupaten Kudus. The results support the hypotheses and demonstrate the conse¬quences of power on organizational functioning. The findings indicate that delegation of formal author¬ity to unit (perangkat daerah) managers not only has a direct impact on the use of accounting informa¬tion systems for decision control and decision management, it also has an important effect on their managerial behavior, especially their cost consciousness.
Key Words : Authority structures (power). Formal and informal authority, The use of accounting information systems for decision control and decision management. Managerial behavior. Cost con-sciousnes
KOMITMEN DAN PENGGUNAAN APARAT PEMERINTAH DAERAH TERHADAP SISTEM INFORMASI KEUANGAN DAERAH (SIKD) : PERSPEKTIF PERUBAHAN PARADIGMA
Get PDFThere are two objectives of this study. The firs! objective is to investigate whether there is difference between degree of commitment and use of regulation of decentralization before and after socialization and technical assistant. The second objective of this study is to identify, investigate, analyze and formulate design of region financial information systems. Refer to the first objective: the null hypothesis of this study is that there is no difference between degree of commitment and use of regulation of decentralization before and after socialization and technical assistant. To test the hypothesis mentioned above, Mann Whitney is used to conclude whether the hypothesis can be rejected or not.
The result of this study shows that the null hypothesis can be rejected on all of the cases. We can also conclude that comparison between the old and the new design of region financial information systems are very differences both on theory, paradigm, and law basis.
Keywords : commitment and use of regulation of decentralization; design of region financia
PENGARUH PERATURAN PERUNDANGAN TENTANG OTONOMI DAERAH PADA PROFESIONALITAS KERJA APARAT PEMERINTAH DAERAH : STUDI PADA PEMERINTAHAN DAERAH PROPINSI JAWA TENGAH
Get PDFResearch in end user information system participation findings in revealing how information systems strategy can be developed with the user involvement The importance of user participation to improve user satist'action in the systems development process has been widely recognized in the literature. However, the perspective has suffered from equivocal result of empirical test and the absence of a theoretical explanation for the relationship. The purpose of this study is to investigate the interaction effect of contingency factors — expertise, task uncertainty, system acceptance, and top management support — on relationship between user participation and user satisfaction, As suggested in the literature, this study test hypotheses that these specific contingency factors should aid in identifying situations where user participation would have a strong relationship with satisfaction.
This study based on manufacturer industries in Semarang with responses 90 participant. The result of the analysis indicated that user participation has positive relationship with user satisfaction. In addition. the contingency factors were found to play key roles on this relationship. Uncertainty task proved to be a quasi moderator, expertise, system acceptance and top management support proved to be simply independent predictors in relationship between user participation and user satisfaction.
The results have implications to systems developers and to academicians seeking to explain how, when, why and where user participation is needed. It was also explained the relationship between user participation and user satisfaction by suggesting the nature of relationship under different set of conditions.
Penelitian di bidana partisiposi pengguna sistem inforrnasi memberikan hasil yang masill beragam tentang hubungannya dengan keberhasilan pengembangan sistem infonnasi, Pentingnya partisipasi untuk meningkatkan kepuusan pengstma dalam proses pengembangan sistem secara luas telah diakui dalam literature. Namun perapektif ini lemah karena tidak didukung oleh hasil penelitian yang jelas dan tidak ada penjelasan teoritis untuk hubungan tersebut. Tttjuan dart penelitian ini adalah untuk meneliti pengaruh interaksi dart faktor kontijensi yaitu keahlian, ketidakpastian tugas, penerimaan sistem dan dukungan manajemen puncak. Seperti yang disarankan dalam literature, penelitian ini akan menguji hipotesa yang mengringgap bahwa faktor-faktor kontijensi tettentu dapal mengidentitikasi pada situasi mans hubungan antara partisipasi dan kepuasan pengguna kunt.
Penelitian ini mengambil objek industri manufaktur di Semarang dengan jtunlah 90 responden yang ikut berpartisipasi. Hasil analysts meniumakkan hubungan positif antara partisipasi dengan kepuasan pengguna, Faktei - 'alum kontijensi juga berperan dalam hubungan tersebut. Variabel ketidakpastian Wan, terbukti sebagai quasi moderator, sedangkan keahlian, penerimaan sistem dan dukunuan manajemen puncak sebagai independent predictor untuk hubungan partisipasi (hut kepuasan pengguna.
Hasil penelitian ini tnemiliki implikasi bagi pengembangan sistem dan akademisi untuk menjelaskan bagaimaria, kapan, mengapa, don dinuum partisipasi diperlukan. Hasil ini juga menjelaskan hubungan antara portisipasi dan kepuasan peuggtum dengan mengemukakan sifat hubungan dipengaruhi oleh kondisi-kondisi yang berbeda
PENGARUH FAKTOR NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN
Get PDFThis study aims to examine and to provide empirical evidence of the influence
of the auditor reputation, auditor client tenure, mandatory disclosure, company size,
and previous year audit opinion on the provision of going-concern opinion. At this
time, auditor starts to be requested of his responsibility to disclose the entity’s going
concern, not only detecting fraud in the financial statement but also predicting the
company capability to maintain company going concern.
Populations of this research is manufacturing companies listed at Indonesian
Stock Exchange (IDX) between 2008 to 2011. Research sample amounts to 68
companies selected with purposive sampling method, with observation period of 4
years. The method that been used to analyses the correlation between variable are
logistic regression method. Logistic regression is used because the dependent
variable is binary in which the observed outcome can have only two possible types
(going concern opinion vs non going concern opinion).
From the result, can be concluded that company size have no effect on the
provision of going-concern opinion. On the other hand, auditor reputation, auditor
client tenure, mandatory disclosure and previous year audit opinion affect to the
provision of going concern opinio
THE IMPACT OF SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE WITH AUDIT QUALITY AS A MODERATION VARIABLE IN INDONESIA
Get PDFThis research aims to examine the impact of social responsibility on financial performance with audit quality as a moderating variable in Indonesia. This study uses data from 31 Indonesian companies registered during the 2016–2021 period. Direct and moderating effects were tested using multiple regression techniques. Researchers found that CSR had a positive effect on company financial performance as proxied by return on equity (ROE) and a negative effect on company financial performance as proxied by return on assets (ROA) and Tobin's Q (TQ). One of the limitations of this research is the selection of independent variables. The author is limited to one variable, namely CSR involvement.Further studies could consider other independent variables, such as company age, industry type, board composition, etc., to provide an in-depth analysis of the drivers of a company's financial performance. These findings have practical implications that may be useful for managers in corporate management. The manager encourages all board members to seriously consider investing in developing strategies that promote social behavioral components to improve overall company performance. This research adds to the current literature on CSR by revealing the impact of external auditor quality on the relationship between CSR and financial performance. In addition, the author examines each CSR indicator, namely environmental, social and governance.
ANALISIS HUBUNGAN PEMBAYARAN DIVIDEN TERHADAP KUALITAS LABA STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (TAHUN 2015)
Get PDFThis study aims to examine the influence of dividend payment on earnings quality. Dividend payment divided into four features, they are dividen-paying status, the amount of dividend, the amount rise of dividend, and dividend persistence. This study uses four control variables, they are firm size, firm's maturity, debt structure and internal growth prospect.
The population in this study consist of all listed firms in Indonesia Stock Exchange in years 2015. Sampling method in this study is purposive sampling. The criteria are manufacturing firms listed on the Indonesia Stock Exchange in 2015, Not a new manufacturing firms doing an IPO by 2015 , The financial statements of manufacturing firms that are in rupiah currency, manufacturing firms with total positive equity, firms has complete data for the measurement of all variables. The total sample in this study are 91 firms. Analysis technique that used in this study is multiple regression.
The empirical result of this study show that dividend-paying status, the amount of dividend ,the amount rise of dividend, and persistence dividend have positively and significant influenced on earning quality
PENGARUH KEKAYAAN MEDIA DAN TIPE INDUSTRI DALAM PENGUNGKAPAN CSR TERHADAP KEPERCAYAAN STAKEHOLDER
Get PDFThis study aimed to determine about the level of media richness for presenting disclosure the Corporate Social Responsibility and type of company that can made an impact to the confidence of the stakeholder.
The population for this study is all over Corporate Social Responsibility report users. The sample study is a number of respondents who have been access and understanding the contents of the Corporate Social Responsibility report, which released by a company. The sample was selected using random sampling method and obtained 102 respondents. Data were analyzed by descriptive analysis, OLS (Ordinary Least Square) regression analysis and chow test analysis.
The result showed that the level of media richness in presenting the Corporate Social Responsibility has positive relation with the stakeholder confidence, and the relation pattern for the influence of media richness on stakeholder credentials in sensitive type of industry different significantly with the relation pattern in non-sensitive type of industry, and also the influence of media richness on the trust stakeholder for the non-sensitive type of industry more stronger than the sensitive type of industr
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