bluuebunny/crossref_metadata_2025 huggingface dataset:
ASOSIASI ANTARA PERUBAHAN HARGA SAHAM DAN INVESTMENT OPPORTUNITY SET PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA
Authors: Martati Indah
Published: February 2017

This 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.
CORPORATE SOCIAL RESPONSIBILITY AND MARKETING: A LITERATURE REVIEW OF EBSCO DATABASE 2008 - 2010
Authors: Hendarto Kresno Agus
Published: February 2017

Penerapan prinsip GCG menghendaki terakomodasinya kepentingan stakeholder dalam pengelolaan bisnis. Di sisi lain, penerapan CSR secara benar berarti juga memenuhi prinsip responsibilitas yang merupakan prinsip dasar dari GCG. Tujuan paper ini adalah melanjutkan ulas balik (literature review) artikel yang telah dilakukan sebelumnya oleh Egri and Raltson (2008). Perbedaan yang ada, dibandingkan literature review sebelumnya, adalah bahwa paper ini secara lebih detail menggambarkan metode apa yang digunakan dalam artikel dan trend dimana penelitian dilakukan serta teori yang digunakan. Data yang diperoleh dari database EBSCO dianalisis menggunakan analisis isi. Hasil analisis menunjukkan bahwa dari 83 artikel publikasi, didominasi oleh penelitian empiris. Artikel non penelitian atau teoritikal berisi tentang kerangka kerja penelitian CSR dan marketing. Sedangkan untuk artikel penelitian empiris, unit analisisnya didominasi oleh masyarakat umum, pengumpulan data didominasi dengan survey, teknik sample yang digunakan didominasi oleh sample non probability. Analisis data dilakukan kebanyakan dengan menggunakan SEM, lokasi penelitian kebanyakan dilakukan di USA, dan terdapat perubahan focus isu dari teori agency ke teori stakeholder dan teori etika.
PENGARUH PERAN KOMITE AUDIT, PENGENDALIAN INTERNAL, AUDIT INTERNAL DAN PELAKSANAAN TATA KELOLA PERUSAHAAN TERHADAP PENCEGAHAN KECURANGAN
Authors: Gusnardi Gusnardi
Published: February 2017

The needs for good corporate governance in the last ten years have been evidenced, especially after the failure of some big companies. In Indonesia, the good corporate governance become more important since this country experienced a multi dimension crisis at the middle of the 1997, where all government agents and private enterprises were required to implement the corporate governance. The purpose of this research is to explore the influence of audit committee role, internal control, internal audit, and good corporate governance implementation simultaneously and partly on the fraud prevention over the state-owned companies. This research was conducted by census methods over 13 public BUMN in Indonesia. The data used in this research were primary data collected by questioners. The research respondents were audit committee chairman, financial director, internal audit department chairman, and corporate secretary. The validity and reliability of the data was tested before hypothesis testing. The data analysis for hypothesis testing was the path analysis. This research concludes the of audit committee role, internal control, internal audit, and good corporate governance implementation influential significant to Fraud prevention the state-owned companies in Indonesia. From this research expressed that optimal from audit committee role, internal control exercise, internal audit and good corporate governance implementation can prevent the happening of fraud prevention over the state-owned companies in Indonesia.
ANALISIS PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL TERHADAP PERSISTENSI LABA DAN ARUS KAS PADA KPRI “KARYA SEHAT” JOMBANG
Authors: Munawaroh Munawaroh
Published: February 2017

Intention of this research is to know difference between accountancy profit and fiscal profit that is having an effect to persistension of profit and cash flow in one period to the fore and to know how difference impact between accountancy profit and fiscal profit to persistension of profit and cash flow.In writing of this research use approach of descriptive-quantitative at KPRI “Karya Sehat” Jombang. The method to collecting data that used is documentation and interview, while analysis of data use analysis examination of doubled regression.Pursuant to result of examination of data to doubled regression show result of that there are influence or regression between accountancy profit (X1) and fiscal profit (X2) by simultant to persistension of profit. While between accountancy profit (X1) and fiscal profit (X2) by simultant do not have an effect on to cash flow. Examination by parcial show result that there are no influence between variable of accountancy profit (X1) and fiscal profit (X2) to persistension of profit, while accountancy profit (X1) by parcial have an effect to cash flow (X2) but fiscal profit (X2) by parcial do not have an effect on to cash flow (X2). Pursuant to result of examination of data to test of SPSS, the data give information that have happened autocorrelasion at dependent variable persistension of profit, its intention that model of regression there is correlation between mistake of intruder at period of t with mistake of intruder at period of t-1 ( previous) and also happened multicolonieritasion with the meaning that model of regression have found there is existence of correlation between free variable ( independent ).
PERAN STRATEGIS INTELLECTUAL CAPITAL SEBAGAI VARIABEL ANTARA PENGARUH FINANCIAL CAPITAL TERHADAP KINERJA PERUSAHAAN
Authors: Moh. Nasih Moh. Nasih
Published: February 2017

According to the classical theory of the firm, a firm can create value and earn maximum profits through financial capital. This view is valid in a stable environment. In recent decades, environmental conditions getting really erratic. Therefore, the role of financial capital in creating value and profitability is questionable. According to the modern theory of enterprise, intellectual capital is more dominant than the financial capital. This study aimed to examine the relationship/influence of financial capital and intellectual capital, directly or indirectly, to the company's financial performance among banking companies in Indonesia. Data obtained from banks, which in a single entity. Data that qualify the requirements is processed by using Structural Equation Modeling (SEM). The analysis showed that the financial capital (assets) indirectly influential, positive, and has significant impact on the firm's financial performance through intellectual capital and non-financial performance. Indirect effect on the financial performance of assets through intellectual capital is estimated at 0.166 and through non-financial performance to financial performance estimated at 0,600 (ROA) and at 0.617 (NI). Thus it is true that intellectual capital is a strategic asset that mediates the creation of superior performance of banking companies in Indonesia.
PENGARUH KUALITAS LAYANAN DAN PENANGANAN KELUHAN TERHADAP KEPUASAN DAN LOYALITAS NASABAH BANK UMUM SYARIAH DI SURABAYA
Authors: Budiarti Anindhyta
Published: February 2017

In the service industry is not only a problem in the quality of service only, other issues that need to be considered is how the handling of complaints from users. Of the complaints handling problems can be used as a measure of quality products and services offered. Thus expected to create satisfaction as well as create user loyalty. Similarly, in the banking business after the economic crisis that occurred in 1997. Banking business demanded proactive to enhance service quality and also in the handling of complaints to the customer who is expected to increase customer satisfactionand loyalty. The purpose of this study is Proving and analyze (1) the influence of service quality on customer satisfaction, (2) the influence of the handling of complaints against customer satisfaction, (3) the influence of customer satisfaction on customer loyalty, (4) the influence of service quality on customer loyalty and (5) influence the handling of complaints against customer loyalty Islamic banks in Surabaya. This research was conducted on Islamic banks in Surabaya. This type of research used in this research is the kind of explanatory research. Respondents in this study are customers of Islamic banks in Surabaya. The number of respondents who researched as much as 150 respondents. The analytical tool used in this study is structural equation modeling (SEM). The analysis showed that service quality has a significant influence on satisfaction. Handling complaints have a significant impact on customer satisfaction. Satisfaction has a significant influence on customer loyalty. Service quality has a significant effect on loyalty. Handling complaints have a significant impact on customer loyalty. Customer satisfaction can be improved by improving the quality of service and complaint handling.
MASALAH KEAGENAN ALIRAN KAS BEBAS, MANAJEMEN LABA DAN RELEVANSI NILAI INFORMASI AKUNTANSI
Authors: Rahman Aulia Fuad
Published: February 2017

Free cash flow agency problem causes potential conflict of interest between managers and shareholders. Managers of firms with high free cash flow and of low growth opportunity tend to invest in marginal or even negative NPV project and use earnings management to camouflage the effects of non-wealth-maximizing investments. As a result, it is predicted that investors will react to earnings management and free cash flow agency problem and therefore reflected in stock price. In this sense, earnings management and free cash flow agency problem is predicted to have an impact on value relevance of accounting information.The objective of this study is to assess the impact of earnings management on value relevance of earnings and book value. This study also investigates the different effect of earnings management on value relevance of earnings and book value between free cash flow agency problem firms and non free cash flow agency problem firms. Result shows that earnings and book value are value relevance and earnings management decreases those value relevances. The result also conclude that the negative effect of earnings management on value relevance of earnings and book value is higher for free cash flow agency problem firms compared to non free cash flow agency problem firms.
PENGARUH INVESTASI, TENAGA KERJA DAN PENGELUARAN PEMERINTAH TERHADAP PERTUMBUHAN EKONOMI DI PROPINSI JAWA TIMUR
Authors: Suindyah D Sayekti
Published: February 2017

Investment, labor and government expenditure are important component for sustainable economic development process. This research aims is to analyze the effect of investment, labor, and government expenditure on Economic Growth in East Java Province. The hypotheses in this research is the investment, labor and government expenditure have influenced positive  and significantly to the economic growth. Base on the data analysis, hypotheses is really accepted. This research shows that variable investment, labor and government expenditure have influence positive and significantly on  economic growth. This indicates that three variables (investment, labor and government expenditure)  have give contribution on economic growth is positively. This means if investment, labor and government expenditure are increasing because of grow up in economic growth in East Java Province. It is recommended that to increase economic growth of East Java Province, a police is needed to motivate all parties to make investment to this province. The effort to increase investment should be focused on activities that involve many workers. Therefore, it is recommended that to increase economic growth of East Java Province use to a police for motivate all parties to make investment, increase to labor quality and be careful to use a government expenditure.
KINERJA SAHAM DURABLE GOODS DAN NONDURABLE GOODS MASA KRISIS FINANSIAL GLOBAL
Authors: Samsul Mohamad
Published: February 2017

The purpose of this research is to analyze the stock performance of “the durable goods” and “the nondurable goods” during global financial crisis of 2008. The amount of sample used is about 298 kinds of stocks with the data of individual stock index and coupon rate of government bond. The stock performance used Sharpe’s Model. The period of financial crisis divided into two periods: contraction  period and recovery period. Hypothesis: (1) there are differences of stock performance between the durable goods and the nondurable goods during each of contraction period and recovery period; (2) there are differences of stock performance between recovery period and contraction period for each of durable goods and nondurable goods. The result of this research showed that: (1) the stock performance of durable goods is  insignificantly  different than nondurable goods neither for contraction nor recovery period; (2) the stock performance is significantly difference between  contraction and recovery period for each of durable goods and nondurable goods. These result was consistant to prior research. Suggestion: the treatment policy of nondurable goods should be the same as durable goods during the contraction and recovery periods, when the global financial market shock occurred
GEJOLAK PASAR DAN BUDAYA SEBAGAI MODERASI PENGARUH ORIENTASI KEWIRAUSAHAAN DAN ORIENTASI PASAR TERHADAP KINERJA PEMASARAN
Authors: Maduwinarti Ayun
Published: February 2017

The objectives of this research were to examine and analyze: (1) the effect of entrepreneurial orientation toward marketing performance, (2) the effect of market orientation toward marketing performance, (3) the effects of market turbulence and culture on the strong/weak impact of entrepreneurial orientation toward marketing performance, (4) the effects of market turbulence and culture on the strong/weak impact of market orientation toward marketing performance. The populations of this study were all “Melati” hotels in East Java, as many as 463 hotels spread across cities/regencies in East Java. The sample units were the “Melati” hotels and the respondents were the owners/managers of “Melati” hotels, as many as 90 people. The samples were determined through two stages: the sample area was determined by using Judgment Sampling and the sample of hotels in each city/region which have been selected was defined by Proportional Area Random Sampling. The data analysis used was PLS (Partial least Square). The research result showed that entrepreneurial orientation did not have a significant effect on marketing performance. It was evident that market orientation was influential to marketing performance. The market turbulence as a moderating variable weakened the influence of entrepreneurial orientation and market orientation toward marketing performance. Culture is obviously a moderating effect on entrepreneurial orientation toward marketing performance. There was a coefficient of positive interaction, therefore, culture as the moderator strengthened the influence of entrepreneurial orientation toward marketing performance.
MODEL INTEGRASI DALAM RESOURCES-BASED VIEW UNTUK PENERAPAN STRATEGI BERSAING DAN PENCAPAIAN KINERJA USAHA
Authors: Suardhika I Nengah
Published: February 2017

This study develops a model of integration which refers to the RBV of the firm to understand the control of strategic resources and entrepreneurial orientation as a basis for aligning competitive strategy in a dynamic environment and improved business performance. The results of SEM analysis of survey data as many as 153 export-oriented SMEs in Bali proved that the combination of strategic resources and entrepreneurial orientation is the underlying strategic instrument to implement the competitive strategy of SMEs, so as to improve or enhance its competitive position. A better competitive position of SMEs obtained, being able to align the dynamics of the business environment faced, and delivering SME to achieve improved business performance. If SMEs do not implement competitive strategy is based on the integration of strategic resources and entrepreneurial orientation, the dynamic environment encountered can inhibit or decrease the achievement of business performance.
PENGARUH FEE AUDIT, ROTASI KAP, DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT DI BURSA EFEK INDONESIA
Authors: Hartadi Bambang
Published: February 2017

This study aimed to analysis the effect of audit fee, auditor rotation, and reputation of audit firm. Based on literature revie, it was hypothesized that audit fee, auditor rotation, and Reputation of audit firm have significant effect on audit quality. The data was financial statement from manufacturing firmof LQ-45 from 2004-2010 year. The results of statistical tests using multiple linear regression, there are evidences that Fee audit significant effect on audit quality, while the rotation and the reputation of the audit no significant effect on audit quality. There are several reasons why rotation and reputation did not affect audit quality. First possibility, caused by the reluctance of market participants to explore further whether the auditor who issued the opinion on the audited financial statements had actually experienced the rotation or not. Second possibility, market participants also never pay attention to whether the financial statements audited by an auditor who has a certain reputation or not. There are many things that need to consider for future research. Basically the market in Indonesia was largely considered capital gain, so it is less likely to use fundamental analysis (financial report) for consideration by taking action to sell or buy shares. If the market does not consider fundamental analysis exhibited significantly above, the actual market can also be said to be less attention to the audited (audit opinion).
THE DETERMINANT FACTORS OF EARNINGS QUALITY AND ECONOMIC CONSEQUENCES
Authors: Pagalung Gagaring , Sudibdyo Bambang
Published: February 2017

The research aimed to discuss the determinant factors of earnings quality and the economic consequences in Indonesian capital market. Those factors are innate, performance, company risk and industry risk. The quality of earnings was measured using attributes are accrual quality, persistence, predictability, smoothness, and the quality of factorial earnings, whereas the economic consequence was measured using security residual variance. The research employed the secondary data in the form of financial statement of the companies starting from 2005 until 2010. The research employed three steps of testing, namely (1) testing of the attributes of earnings quality were different from each other, (2) analyzing the determining factors of earnings quality and (3) testing the effect of earnings quality in the stock market in terms of the relationship between information asymmetric and the earnings quality. The result of the first testing showed that all of the four attributes of earnings quality were different from each other. The analysis of determinant factors showed that leverage variable had a significant relationship with five attributes of earnings quality, than sales and firm size showed significant relationship with four attributes of earnings information quality. The other variables such as operation cycle, performance and the classification of the industry resulted in two attributes of earnings quality. The economic consequence testing resulted in three attributes of earnings quality that had a significant relationship with the security residual variance. Those attributes were accrual quality, smoothness, and factorial earnings quality.
POLA HUBUNGAN INOVASI ORGANISASI, PEOPLE EQUITY DAN KINERJA UKM
Authors: Muafi Muafi
Published: February 2017

This research is trying to test the linkage between organization innovation, people equity and SME’s (small medium entreprises) performance. It is a survey research type. The population is the entire SME in Yogyakarta City, Indonesia. This research used purposive sampling and amounted to 70 respondents. The technique statistic used is Partial Least Square. Construct validity and reliability was tested in the quantitative phase of this research. The result shows that; (1) there is positive influence of organization innovation on SME’s performance, (2) there is positive influence of organization innovation on people equity (alignment, capability, engagement); and (3) there is negative influence of people equity (alignment, capability, engagement on SME’s performance. The practical implications of this research are; (1) increasing skill,  knowledge and ability on HRM, (2) owner or manager are encourage to align their people equity (alignment, capability, engagement) with their vision and mission of the SME. This research has also important implication for owner or manager to have human capital mapping  on SME.
THE EFFECT OF INNOVATIVENESS ON THE RELATIONSHIP BETWEEN DIVERSIFICATION AND SLACK
Authors: Fuad Fuad
Published: February 2017

Penelitian ini menguji mengenai mekanisme kesediaan manajer dalam bertindak sesuai dengan kepentingan perusahaan. Khususnya, penelitian ini menguji peran skema insentif untuk mengurangi senjangan anggaran unit bisnis. Pilot study dilakukan pada 34 responden yang mewakili sampel penelitian ini untuk menjamin kelayakan dan kejelasan kuesioner dan komentar yang diperoleh dari mereka. Dengan menggunakan Moderated Structural Equation Modeling, penelitian ini menunjukkan bahwa tingkat diversifikasi perusahaan tidak mampu mengontrol keberadaan senjangan anggaran. Penelitian ini juga menunjukkan bahwa hubungan signifikan antara diversifikasi dan senjangan anggaran dimoderasi oleh orientasi nilai perusahaan terhadap inovasi. Hasil penelitian juga mengungkapkan bahwa, dari tiga skema insentif, corporate-based incentive mampu mengurangi keberadaan senjangan anggaran. Penelitian ini menyarankan agar peneliti lain yang tertarik di bidang ini untuk menggunakan pengukuran insentif yang lain seperti insentif berbasis berbasis kelompok dibandingkan dengan insentif berbasis turnamen. Penelitian ini dapat disimpulkan bahwa perspektif keagenan mungkin tidak sesuai untuk menjelaskan keberadaan senjangan anggaran di unit bisnis ketika pengaruh yang tidak signifikan ditemukan pada hubungan antara skema insentif terhadap senjangan anggaran.
IMPLEMENTASI KINERJA KEUANGAN TERHADAP NILAI SPIRITUALITAS PRIBADI
Authors: Prasetyo Whedy
Published: February 2017

Development of financial performance in the application of Good Corporate Governance and Corporate Social Responsibility which affects the values of honesty private individuals, in order to be able to run the accountability, value for money, fairness in financial management, transparency, control, and free of conflicts of interest (independence). The main concern in this study is focused on achieving value personal spirituality through the financial performance and capabilities of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) in moderating the relationship with the financial performance of value personal spirituality. This study is a descriptive verifikatif. The unit of analysis in this study was 15 companies in Indonesia with a policy that has been applied through the concept since January of 2008 until now, with the support of the annual report of the company, the company's financial statements, company reports to the disclosure of Good Corporate Governance and Corporate Social Responsibility in the annual report. Overall reports published successively during the years 2008-2011. The results of this study indicate financial performance affects the value of personal spirituality, and for variable GCG obtained results that could moderate the relationship of financial performance to the value of personal spirituality. But for the disclosure of CSR variables obtained results can’t moderate the relationship with the financial performance of personal spirituality.
KETIKA PARADIGMA POSITIF MENDAMPINGI PARADIGMA NON-POSITIF DALAM RISET AKUNTANSI
Authors: Suyunus Mohamad
Published: February 2017

On the last Accounting National Symposium at Banjarmasin, a quantitative accounting research approach was still dominating in the paper presentation, eventhough this event had been conducted more than a decade. So, why the quantitative approach or positive paradigm is still strong enough in its position and having a good track of development during the penetration of a qualitative approach? By understanding the positivist accounting researcher’s thought about qualitative approach, a gap could be seen and then used for developing both approaches simultaneously. This research is on the area of an interpretive paradigm and using case study method. By using in-depth interview, data are collected from informan at Gadjah Mada University, Brawijaya University, and Airlangga University. The results, all informan accept the qualitative approach or a multiparadigm accounting research with a certain note, especially regarding to the research stages. Besides, they think about the need for a dialogue between quantitative and qualitative researchers
THE INFLUENCE OF FINANCIAL POLICIES ON EARNINGS MANAGEMENT, MODERATED BY GOOD CORPORATE GOVERNANCE
Authors: Wahidahwati Wahidahwati
Published: February 2017

Penelitian ini menguji hubungan antara kebijakan keuangan (kebijakan hutang, kebijakan investasi, dan kebijakan dividen) dan manajemen laba yang dimoderasi oleh variabel kontekstual seperti mekanisme internal Tata Kelola Perusahaan. Secara khusus, penelitian ini menguji apakah variabel moderator mempengaruhi hubungan antara kebijakan keuangan dan manajemen laba. Sampel dalam penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dan terdaftar di Bursa Efek Kuala Lumpur (KLSE) yang memberikan laporan keuangan tahunan dari tahun 2004 sampai 2010, Analisis data pada penelitian ini didasarkan pada data 2005–2010. Teori yang mendasari adalah teori keagenan. Hasil menunjukkan bahwa perusahaan-perusahaan yang terdaftar di BEI dan KLSE, tiga kebijakan (kebijakan hutang utang, dividen dan kebijakan investasi kebiajakan) berpengaruh terhadap manajemen laba (sebelum dampak GCG). GCG menyebabkan perbedaan dalam hasil perusahaan yang terdaftar di Bursa Efek Indonesia dan KLSE. Hasil untuk perusahaan yang terdaftar di Bursa Efek Indonesia setelah dampak dari GCG bahwa hanya kebijakan dividen dan kebijakan investasi yang mempengaruhi manajemen laba. Sebaliknya hasil kontras untuk perusahaan yang terdaftar di KLSE setelah dampak dari acara GCG bahwa hanya kebijakan kebijakan utang dan investasi yang mempengaruhi manajemen laba. Hasil untuk perusahaan yang terdaftar di KLSE ini menunjukkan bahwa manajemen yang lebih over-investasi, karena dana internal lebih banyak digunakan untuk investasi dan pembayaran utang.
PENGARUH CORPORATE GOVERNANCE TERHADAP DISCRETIONARY ACCRUALS PADA EMITEN SEKTOR PERBANKAN DI BURSA EFEK INDONESIA
Authors: Makhdalena Makhdalena
Published: February 2017

In the late 2000s, the bankruptcy of giant corporations was due to accounting manipulation or called as discretionary accruals, has made accounting experts increasing attention to corporate governance that consist of (1) board of directors and (2) audit committee. This study purposes to obtain clarity empirical from the influence of its corporate governance to discretionary accruals. The population of this research is the banking sector companies listed on the Indonesia Stock Exchange as many as 31 companies and has been scrutinized. Mean while, the collection of data method use secondary data which obtained through each company’s annual report and whereas the data anlysis method uses path analysis with SPSS. As a reseach result, this study found influences of corporate governance, that are (1) board of directors and (2) audit committee on discretionary accruals either simultaneously or partially in the banking sector companies listed on the Indonesia Stock Exchange has proven to be exist and working effectively.
[RE]KONSTRUKSI AKUNTABILITAS: SEBUAH TINJAUAN AKUNTANSI DAN SISTEM INFORMASI DARI PERSPEKTIF LOKAL
Authors: Damayanti Ratna Ayu , Syarifuddin Syarifuddin , Darmawati Darmawati , Indrijawati Aini
Published: February 2017

Accounting reforms in the public sector aims to improve the quality of information provided to decision makers and stakeholders. Improving the quality of information needed to drive accountability and performance in public sector organizations. This is important because the accounting information plays a key role in decision-making in the organization. This study aims to determine "how accounting information is interpreted by the community and Gowa local government in the construction of public accountability". This study involves an interpretive methodology that uses the perspective of understanding nominalism from the nominalists who see social reality as something that is none other than the label, name, or concept that is used to construct reality. The nominalists view that there is no real thing. The names are only considered as artificial creations whose utility depends on the appropriateness of describing, giving meaning, and negotiate something or the outside world. The study found that the Gowa local government has not made a voluntary effort to adjust the model management and reporting of accountability to the specific needs of their community. Such adjustments should begin with a clear definition of the objectives assigned to the local government, so it can be found indicators to measure the extent to which objectives have been achieved. That is, these indicators can be used in conjunction with economic and financial indicators of more traditional and so easily understood by the public.
MODEL PENGUKURAN KUALITAS AUDIT INTERNAL
Authors: Rosnidah Ida
Published: February 2017

Internal auditor’s independence is sometimes in doubt. This makes sense because the internal auditor is an integrated part of the organization. As a part of the organization, the internal auditor has a role to audited financial statements, give some suggestions and recommendations that can be used as the basis for making some decisions in the future. The lower of internal auditor’s independence has an impact audit quality, that can make the role of internal auditor degrade. So, the quality of internal auditor still becomes an important issue until  now. The purpose of this study is to establish a measurement model of internal audit quality based on the influencing factors not only independence, but also competence, professionalism and motivation. This study uses primary data by distributing questionnaires spread to 60 internal auditors who work  in  inspectorate, private companies, state enterprises (BUMN) and local government enterprises (BUMD) in Cirebon District and Municipalities. Data analysis method used is single stage multivariate model among variables/pathway analysis. The results show that the competence, independence, professionalism and motivation affect the quality of internal audit either partially or simultaneously, and competence contributes the most to the quality of the internal audit. Thus, this research model can be used to measure the quality of internal audit.
SIMULASI DAMPAK KENAIKAN UPAH MINIMUM TERHADAP TINGKAT PENDAPATAN DAN KEMISKINAN
Authors: Maipita Indra
Published: February 2017

This research is aimed at analyzing the impact of minimum wage hike toward macro economy indicators, income and poverty level. In order to attain these, Computable General Equilibrium and Foster-Greer-Thorbecke index were used. Policy simulations conducted with a simulated ex ante forecasting based on historical policy by changing the value of the policy variable. Simulations carried out by raising the regional minimum wage (UMR) by 6.61 percent (simulation-1) and 9.33 percent (simulation 2). The results of simulations, show that the impact of increased of minimum wage on increasing the income of workers and employees and reduce poverty in the group. But, the result of the study reveals that in general, the minimum wage hike recedes macro economy performances, increases good price, decreases purchasing power, export ,sectoral output and slightly increases poor households. In others words, the impact of wokers’ income rise is resulted by the policy of increasing the minimum pay, totally could not be able to equalise the negative effect of that policy in the form of declining the earning rate of other households.
DESENTRALISASI FISKAL DAN PERUBAHAN STRUKTUR EKONOMI: STUDI PERBANDINGAN KAWASAN SULAWESI DAN JAWA
Authors: Arham Muh. Amir
Published: February 2017

Fiscal decentralization policies by giving greater authority to the regions to create efficiency and effectiveness to provide public goods, because the area is considered better understand the preferences of the community. Besides, fiscal decentralization policies can accelerate economic growth and changes in economic structure that has a devastating impact on the region is still considered backward. In general, backward areas still rely on primary sectors such districts/municipalities in Sulawesi, while the districts/municipalities in Java, relying on non-primary sector tends to be more advanced. Therefore, in general the economy is still underdeveloped Sulawesi compared to Java. The purpose of this research is to analyze the effect of fiscal decentralization on economic structural change districts/municipalities by comparing the two areas considered different economic structure,  Sulawesi and Java. By using a panel analysis of data from 2001-2010 results showed that the fiscal decentralization policies has no effect on changes in the economic structure in Sulawesi. Java, while in the region shows that the negative effect of fiscal decentralization, it means diminishing the role of the primary sector, which leads to changes in the economic structure.
PENGARUH BRAND EQUITY DAN CUSTOMER VALUE TERHADAP CUSTOMER SATISFACTION RUMAH SAKIT
Authors: Sujani Sujani , Harjoko I Edhy
Published: February 2017

Hospital as the provider of health service, should be well managed to improve the quality of service and the quantity of patient. The existence of hospitals both private and government-owned causes intense competition in providing the best health care services. Patients’ satisfaction occurs when their needs, desires and hopes can be fulfilled. To implement this, the hospital should hold a good relationship with patients. Factualy health services remains a complex problem. The complexity of the problem, arise along with the development of medical technology, the increasing socio-economic, educational, and public knowledge about health. This research is intended to find out the effect of brand equity and customer value on customer satisfaction RSUD Bhakti Dharma Husada Surabaya. Research’s approach is quantitative approach. The data were collected by taking sample of population were 111.443, using sampling purposive. From questionnaires that were distributed to 110 respondents and those who met the requirement for sample were 100 respondents. The result was: (1) brand equity has a positive and significant effect on customer satisfaction; (2) customer valuehas a positive and significant effect on customer satisfaction.
KINERJA APARATUR SIPIL NEGARA (ASN) PEMERINTAH KOTA MATARAM
Authors: Kusmaningtyas Amiartuti
Published: February 2017

The development of each region will be realized if the perpetrators of the organization working units as the spearhead of the executor in the area feel the peace and comfort in the work. This study aims to determine the Organization Climate Effect on Employee Performance with Organization Commitment and Job Satisfaction as an intervening variable in the City of Mataram. Existing problems related to the low performance of employees. It can be observed from the number of employees who can not complete the task in accordance with a predetermined time. This condition occurs partly because many employees are coming late, doing things that are less productive. The study population was Mataram City Government employees spread over 30 unit organizations with a sample of 150 respondents. Data were analyzed using SEM (Structural Equation Modeling) v.22. and SPSS v.19. The results of the analysis proves, 5 hypothesis has significant influence while one hypothesis has not a significant influence. Significant influence include: Organization Climate on Organization Commitment, Organization Climate on Job Satisfaction, although very small. Organization Commitment on Employee Performance, Job Satisfaction on Employee Performance, Organization Climate on employee performance, while the Organization Commitment on Job Satisfaction has no significant effect.
PENGARUH CORPORATE GOVERNANCE MECHANISM TERHADAP NILAI PERUSAHAAN MELALUI PERTUMBUHAN, PROFITABILITAS DAN KEBIJAKAN DIVIDEN
Authors: Mai Muhamad Umar
Published: February 2017

The purpose of this research is to analyze the influence of corporate governance mechanisms to the value of the firm through growth, profitability and dividend policy. The population of this study are all of manufacturing companies listed on the Indonesia Stock Exchange for the period of 2000-2012.  The sampling method used in this study was purposive sampling, with the criteria that the company distributed cash dividends and have an independent member of the board of trustees. This study proves that the growth of the company affecting the profitability and the firmsvalue, despite the fact that the company reduced its dividend payments. Sobel’s test result shows that firm’s growth effect to firm value mediating by profitability significantly, represented by return on equity. Corporate governance mechanisms plays an important role in preventing unproductively growth of companies that have reached the stage of maturity. The intensification of the firms value, also influenced by its ability to increase the profitability and dividend payments. Institutional ownership and board size as a proxy for corporate governance mechanism plays an important part to encourage companies to improve their return on equity, while the independent board persuade companies to increase the dividend payments. In this study the board size variable has shown a very important role on the increase of profitability, dividend payments, and therealizations of the value of the company.
PEMBENTUKAN GREEN ENTREPRENEURIAL BEHAVIOR PADA MAHASISWA
Authors: Anisah Hastin Umi , Wandary Wimby
Published: February 2017

This study is an effort to grow and to develop student’s green entrepreneurial behavior (GEB), which served as the basis for practicing entrepreneurial behavior that keeping the balance of economy, organizational and society aspects. In particular, this study aims to describe the differences of student’s perception about GEB values, whom are majoring in Accounting and Management, by the specific course of Entrepreneurship within Academic Year of 2014/2015. Provided with ordinal data, this study approached non-parametrically using the Mann-Whitney for hypothesis testing, to find out the differences on student’s level of GEB values among the two sampel group, they are students whom are taking the course of Entrepreneurship in the research period. They were treated differently, stimulate by diferent literatur based for their course of material. One group was based on Rumah Perubahan, while the other was not. The different literatur characterizes on the different student’s GEB values comprehension. Stratified random sampling was applied and it resulted in 121 respondents. The result found that there is no difference among the two groups of students that was stimulated differently to comprehend the values of GEB to implement the green values.
MANAJEMEN LABA DAN PENERAPAN UU No.36/2008 TENTANG PERUBAHAN PENGHITUNGAN PAJAK PENGHASILAN
Authors: Arief Sudaryono Eko , Setiawan Doddy
Published: February 2017

This research aims at examining earnings management around Law Nu.36/2008 regarding tax tarif. Indonesian government change tax tarif from progressive tarif to single tarif. Indonesian government also provide incentives for listed companies. There is 5% reduction in tax tarif for listed companies. Sample of this research consists of non-financial firms in Indonesian Stock Exchange during 2006–2010 observations. The result of this research shows that there is no significant different between earnings management before and after the application single tarif for tax. This result is consistent using compare means test and regression analysis. Further analysis shows that ROA and leverage have positive effect on earnings management. Thus, leveraged firms are engaged in earnings management actively. This result also finds similar effect of ROA on earnings management. Firms with high earnings are more aggressive to manage earnings. On the other hand, this research does not find significant effect of firm size on earnings management.
PEMODELAN SKENARIO KEBIJAKAN PENGENTASAN KEMISKINAN DI INDONESIA DENGAN METODE PROMETHEE
Authors: Ariyani Nafiah
Published: February 2017

One of the challenging issues in poverty alleviation programs is to determine the set of multi criteria which encompass aspect of inputs, process and output that yield the best alternative program. This is important due to the fact that poverty is multidimensional issue and criteria to be considered in the program are vary. This study aimed to address a challenge by employing a mutli-criteria analysis. PROMETHEE was used to assess existing various poverty alleviation patterns. In addition, a new set of policy alternative, namely a hybrid policy was introduced in order to compare with existing policies. The results show that zakat patterns performs well in terms of time to eradicate poverty, the completeness of the program, accuracy of the target, recipient satisfactory, satisfactory of the admission process, data availability, and cost management. In contrast, CSR patterns perform well in management aspect, cost of  management, data availability and satisfactory for the time of delivery program, while the pattern of government programs excel in aspects: the completeness of the program and the availability of funds. Overall, the newly introduced policy of hybrid program offers the best performance for all aspect of input, process and output in administering the poverty alleviation programs.
RANTAI NILAI PERDAGANGAN PRODUK ORGANIK DAN DETERMINAN KEPUTUSAN KONSUMEN UNTUK MEMBELI
Authors: Hendrani Yanuarita , Sunanto Sandra , Suroso PC , Farina Poerbonegoro Anna
Published: February 2017

The shift in consumption patterns from non-organic to organic products has hit many developed countries in the last two decades. This is supported by the increase in people's income, urbanization, awareness of environmental and health issues and changes in the demographic structure. For a developing country like Indonesia, shifting eating pattern such as that experienced by the developed countries actually has occurred especially among the middle to upper- income level. This study aims to analyze the value chain of production and distribution of organic products and their determinants of purchase. The results show that the distribution channels of organic products vary. Some farmers sell their products directly to consumers or supermarket, while others use agents to collect the products and sell them to the consumers, supermarkets or to other agents. The highest added value creation occurs in the upstream. From the ordered logit model applied, it can be concluded that there is a positive effect of income on the probability of buying organic products more frequently but there is no significant effect of education. The probability to buy organic products more frequently is also higher for younger ages, but the reason to consume related with the environment and a high price do not affect the probability to buy organic products.
ANALISIS EFISIENSI PENGGUNAAN DANA MASYARAKAT UNTUK KEGIATAN DHARMA PENDIDIKAN DI INSTITUT PERTANIAN BOGOR
Authors: Hadi Mohamad Nur , Siregar Hermanto , Sasongko Hendro
Published: February 2017

This study focuses on measuring efficiency of all departements in Bogor Agricultural Institute using Data Envelopment Analysis (DEA) on the first stage and second stage is to determine the factors that influence the efficiency. DEA methodology is to evaluate the efficiency by comparing the all departement and using financial as an inputs and non-financial factors as an outputs. Second stage analysis using tobit regression because dependent factors are cencored between 0 to 1 and independent factors uncencored. The results of first stage demonstrate that 54,29 % of departements in Bogor Agricultural University is efficiently operated in terms of academic factors during the period from 2012 to 2014, while 45,71 % is inefficient. DEA results also show that the Department of gain increasing and decreasing on the time between 2012-2014, the increasing Department is 29% from the total Department, while the decreasing is 20% and the rest always obtain a good level of efficiency. Second stage the result are international accreditation and non academic staff are the factors can influence the efficiency of departements.
DETERMINANT OF CORPORATE SOCIAL RESPONSIBILITY: CASE FROM INDONESIA
Authors: Barusman Yusuf Sulfarano , Lindrianasari Lindrianasari
Published: February 2017

Tujuan penelitian ini adalah untuk memberikan bukti empiris pada faktor-faktor yang mempengaruhi tingkat indeks pengungkapan pertanggungjawaban sosial perusahaan. Indeks pengungkapan pertanggungjawaban sosial perusahaan dalam penelitian ini menggunakan indeks GRI G3.1, yang terdiri dari enam poin utama, yaitu pengaruh ekonomi langsung, hal-hal yang berkaitan dengan lingkungan, praktik ketenagakerjaan, hak asasi manusia, sosial, dan tanggung jawab untuk produk. Data penelitian ini menggunakan data sekunder, yang diperoleh dari laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini adalah sebanyak 20 perusahaan yang dipilih menggunakan penyempelan acak. Pengamatan yang dilakukan selama periode 2007-2014. Hasil penelitian ini menunjukkan bahwa kepemilikan (saham) pemerintah, spesifikasi perusahaan, dan ukuran perusahaan menjadi penentuan terbaik untuk indeks CSR. Selain itu, teori regulasi yang memprediksi bahwa keterlibatan pemerintah dapat mendorong lebih banyak perusahaan mematuhi aturan yang berlaku, berhasil dikonfirmasi dalam penelitian ini.
PENGARUH FREKUENSI RAPAT DEWAN DIREKTUR DAN JUMLAH DIREKTUR PEREMPUAN TERHADAP KINERJA PERBANKAN
Authors: Mardiyati Umi
Published: February 2017

Tujuan dari penelitian ini adalah untuk menguji pengaruh frekuensi rapat dewan direktur dan gender dalam dewan direksi terhadap kinerja perusahaan. Sampel penelitian ini meliputi 19 bank yang terdaftar di Bursa Efek Indonesia dengan 48 pengamatan antara tahun 2011 dan 2013. Dikontrol oleh ukuran perusahaan, utang dan pertumbuhan, hasil menunjukkan bahwa frekuensi rapat dewan direktur memiliki pengaruh negatif dan signifikan terhadap kinerja perusahaan yang diukur dengan return on asset. Namun, gender tidak memiliki pengaruh yang signifikan terhadap kinerja perusahaan baik diukur dengan return on asset maupun Tobin’s Q.