Pub Date : 2020-09-29DOI: 10.20473/jeba.v27i22017.254-270
A. Junaedi
Introduction: This study aims to determine the effect of product category similarity when associated with brand concepts and advertising messages on consumer responses in evaluating brand expansion. To get the research objective, two studies were conducted sequentially.Methods: The first study used experiments conducted on the similarity category of the product and the brand concept. The second study uses experiments conducted on product similarity categories and advertising messages. Experiments in both studies were carried out using the between-subject method with 240 undergraduate students at the Faculty of Economics and Business, Airlangga University (120 students for each study) as participants.Results: The experimental results from the first study show that the prestigious brand concept has a better ability (compared to the functional brand concept) to carry out brand expansion both in product categories that are similar or not similar to the original brand. The experimental results from the second stage study show that a prestigious brand will be able to increase its ability to expand the brand if the product is advertised with a social-adjustive message for similar product categories, and for dissimilar product categories it will be more effective if advertised with a value-expressive message.Conclusion and suggestion: Companies that do brand extensions to different product categories are advised to use ads with value-expressive messages to make them more effective.
{"title":"PENGARUH PERSEPSI KEMIRIPAN, KONSEP MEREK DAN PESAN IKLAN TERHADAP RESPON KONSUMEN DALAM MENGEVALUASI PERLUASAN MEREK","authors":"A. Junaedi","doi":"10.20473/jeba.v27i22017.254-270","DOIUrl":"https://doi.org/10.20473/jeba.v27i22017.254-270","url":null,"abstract":"Introduction: This study aims to determine the effect of product category similarity when associated with brand concepts and advertising messages on consumer responses in evaluating brand expansion. To get the research objective, two studies were conducted sequentially.Methods: The first study used experiments conducted on the similarity category of the product and the brand concept. The second study uses experiments conducted on product similarity categories and advertising messages. Experiments in both studies were carried out using the between-subject method with 240 undergraduate students at the Faculty of Economics and Business, Airlangga University (120 students for each study) as participants.Results: The experimental results from the first study show that the prestigious brand concept has a better ability (compared to the functional brand concept) to carry out brand expansion both in product categories that are similar or not similar to the original brand. The experimental results from the second stage study show that a prestigious brand will be able to increase its ability to expand the brand if the product is advertised with a social-adjustive message for similar product categories, and for dissimilar product categories it will be more effective if advertised with a value-expressive message.Conclusion and suggestion: Companies that do brand extensions to different product categories are advised to use ads with value-expressive messages to make them more effective.","PeriodicalId":336211,"journal":{"name":"Jurnal Ekonomi dan Bisnis Airlangga","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127105615","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-08-31DOI: 10.20473/jeba.V26I22016.5779
Arie Winda Yulia
This study aimed to find out the effect of financial stability, external pressure, financial target, personal financial need, and ineffective monitoring to financial statement fraud. This research uses 30 banking companies listed at Indonesian Stock Exchange in the period of 2008-2013. The analysis method of the data uses multivariate regression. The result of this research shows that : 1) financial stability, external pressure, financial target, and ineffective monitoring do not indicate influence towards financial statement fraud that significance value is less than 0.05. 2) personal financial need influence towards financial statement fraud that the significance value is more than 0.05. 3) financial stability, external pressure, financial target, personal financial need, and ineffective monitoring simultaneously do not indicate influence towards financial statement fraud that significance value is more than 0.05.
{"title":"STUDI FINANCIAL STATEMENT FRAUD PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Arie Winda Yulia","doi":"10.20473/jeba.V26I22016.5779","DOIUrl":"https://doi.org/10.20473/jeba.V26I22016.5779","url":null,"abstract":"This study aimed to find out the effect of financial stability, external pressure, financial target, personal financial need, and ineffective monitoring to financial statement fraud. This research uses 30 banking companies listed at Indonesian Stock Exchange in the period of 2008-2013. The analysis method of the data uses multivariate regression. The result of this research shows that : 1) financial stability, external pressure, financial target, and ineffective monitoring do not indicate influence towards financial statement fraud that significance value is less than 0.05. 2) personal financial need influence towards financial statement fraud that the significance value is more than 0.05. 3) financial stability, external pressure, financial target, personal financial need, and ineffective monitoring simultaneously do not indicate influence towards financial statement fraud that significance value is more than 0.05.","PeriodicalId":336211,"journal":{"name":"Jurnal Ekonomi dan Bisnis Airlangga","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115326706","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-05-06DOI: 10.20473/JEBA.V26I22016.5775
M. Kholil
General elections is a requisite in democratic system. In the seventh presidential election of Indonesia in 2014, started a lot of use of social networking media such as facebook, twitter, whatsapps, blackberry messenger (bbm), and an internet forum such as Kaskus as an effective communication tool in getting support of society. In a relatively short time, social media can gather a lot of followers. The use of social media by volunteers and supporters not only as a mean of promoting the candidate of president and vice-president, but also conducted black campaign and negative campaign to attack and bring down the rival. Dynamics of social networking community has characteristics of: liquid condition, huge individual freedom, could be used by anyone and for any interest. Kaskus has interactive and very diverse expression as a social networking site. Kaskus loaded with dynamics offorce that can cause changes in the livelihood of the concerned society. The purpose of this study is determining how the dynamics of political communication of one of president candidate, Joko Widodo, on Kaskus forum at the presidential election campaign period (5 June to 5 July 2014). The research method used was qualitative method with content analysis approach. The study concludes that the result of political communication obtained from social media can only generate trust of voters but not as a winning factor.
{"title":"DINAMIKA KOMUNIKASI POLITIK DI KASKUS PADA PERIODE KAMPANYE PEMILIHAN PRESIDEN 5 JUNI - 5 JULI 2014 (Studi pada Aktifitas Kaskuser dalam Pemilihan Presiden 2014)","authors":"M. Kholil","doi":"10.20473/JEBA.V26I22016.5775","DOIUrl":"https://doi.org/10.20473/JEBA.V26I22016.5775","url":null,"abstract":"General elections is a requisite in democratic system. In the seventh presidential election of Indonesia in 2014, started a lot of use of social networking media such as facebook, twitter, whatsapps, blackberry messenger (bbm), and an internet forum such as Kaskus as an effective communication tool in getting support of society. In a relatively short time, social media can gather a lot of followers. The use of social media by volunteers and supporters not only as a mean of promoting the candidate of president and vice-president, but also conducted black campaign and negative campaign to attack and bring down the rival. Dynamics of social networking community has characteristics of: liquid condition, huge individual freedom, could be used by anyone and for any interest. Kaskus has interactive and very diverse expression as a social networking site. Kaskus loaded with dynamics offorce that can cause changes in the livelihood of the concerned society. The purpose of this study is determining how the dynamics of political communication of one of president candidate, Joko Widodo, on Kaskus forum at the presidential election campaign period (5 June to 5 July 2014). The research method used was qualitative method with content analysis approach. The study concludes that the result of political communication obtained from social media can only generate trust of voters but not as a winning factor.","PeriodicalId":336211,"journal":{"name":"Jurnal Ekonomi dan Bisnis Airlangga","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129948579","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-04-28DOI: 10.20473/JEBA.V27I12017.5574
Putu Sukma Kurniawan
Tujuan penelitian ini adalah untuk mengetahui pengaruh profitabilitas perusahaan, struktur modal perusahaan, ukuran perusahaan, dan manajemen laba terhadap pengungkapan sosial dan lingkungan perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan melihat peran mekanisme corporate governance sebagai variabel pemoderasi dalam pengaruh tersebut.Populasi dalam penelitian ini sebanyak 74 perusahaan. Periode pengamatan dimulai pada tahun 2008-2012. Pengukuran mekanisme corporate governance menggunakan analisis faktor. Metode statistik yang digunakan adalah analisis regresi moderasi (MRA).Hasil penelitian menunjukkan bahwa profitabilitas perusahaan dan ukuran perusahaan berpengaruh positif terhadap pengungkapan sosial dan lingkungan perusahaan, struktur modal perusahaan berpengaruh negatif terhadap pengungkapan sosial dan lingkungan perusahaan, dan manajemen laba tidak berpengaruh terhadap pengungkapan sosial dan lingkungan perusahaan. Penelitian ini menunjukkan bahwa mekanisme corporate governance sebagai variabel moderasi tidak mampu memperkuat pengaruh profitabilitas perusahaan, struktur modal perusahaan, ukuran perusahaan, dan manajemen laba terhadap pengungkapan sosial dan lingkungan perusahaan.
{"title":"STUDI EMPIRIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SOSIAL DAN LINGKUNGAN PERUSAHAAN MANUFAKTUR DENGAN MEKANISME CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI","authors":"Putu Sukma Kurniawan","doi":"10.20473/JEBA.V27I12017.5574","DOIUrl":"https://doi.org/10.20473/JEBA.V27I12017.5574","url":null,"abstract":"Tujuan penelitian ini adalah untuk mengetahui pengaruh profitabilitas perusahaan, struktur modal perusahaan, ukuran perusahaan, dan manajemen laba terhadap pengungkapan sosial dan lingkungan perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan melihat peran mekanisme corporate governance sebagai variabel pemoderasi dalam pengaruh tersebut.Populasi dalam penelitian ini sebanyak 74 perusahaan. Periode pengamatan dimulai pada tahun 2008-2012. Pengukuran mekanisme corporate governance menggunakan analisis faktor. Metode statistik yang digunakan adalah analisis regresi moderasi (MRA).Hasil penelitian menunjukkan bahwa profitabilitas perusahaan dan ukuran perusahaan berpengaruh positif terhadap pengungkapan sosial dan lingkungan perusahaan, struktur modal perusahaan berpengaruh negatif terhadap pengungkapan sosial dan lingkungan perusahaan, dan manajemen laba tidak berpengaruh terhadap pengungkapan sosial dan lingkungan perusahaan. Penelitian ini menunjukkan bahwa mekanisme corporate governance sebagai variabel moderasi tidak mampu memperkuat pengaruh profitabilitas perusahaan, struktur modal perusahaan, ukuran perusahaan, dan manajemen laba terhadap pengungkapan sosial dan lingkungan perusahaan. ","PeriodicalId":336211,"journal":{"name":"Jurnal Ekonomi dan Bisnis Airlangga","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123323208","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-04-28DOI: 10.20473/JEBA.V27I12017.5575
T. R. Wirosari
ABSTRACTThis research aims to examines and proves the influence of auditor’s risk behavior generated by age, gender, and education. This is important because risk is the main focus on Professional Standard on Auditing (PSA) as auditor guidance to audit of financial statement, so it is important to examine that auditor perception and propensity to face that risk.This study is a quantitative approach, which respondents are auditors involved in the audit of financial statements in Indonesian. The data was collected using a questionnaire Ionescu & Turlea (2011). This research using age (X1), gender (X2), and education (X3) as independent variable and auditor’s risk behavior (Y) as dependent variable. Hypothesis testing was performed using multiple linear regression with a 5% significance level. The result show age has a positive and significant influence on auditor’s risk behavior, in a financial audit context, while gender and education has not significant influence on auditor’s risk behavior.
{"title":"PENGARUH UMUR, GENDER, DAN PENDIDIKAN TERHADAP PERILAKU RISIKO AUDITOR DALAM KONTEKS AUDIT ATAS LAPORAN KEUANGAN","authors":"T. R. Wirosari","doi":"10.20473/JEBA.V27I12017.5575","DOIUrl":"https://doi.org/10.20473/JEBA.V27I12017.5575","url":null,"abstract":"ABSTRACTThis research aims to examines and proves the influence of auditor’s risk behavior generated by age, gender, and education. This is important because risk is the main focus on Professional Standard on Auditing (PSA) as auditor guidance to audit of financial statement, so it is important to examine that auditor perception and propensity to face that risk.This study is a quantitative approach, which respondents are auditors involved in the audit of financial statements in Indonesian. The data was collected using a questionnaire Ionescu & Turlea (2011). This research using age (X1), gender (X2), and education (X3) as independent variable and auditor’s risk behavior (Y) as dependent variable. Hypothesis testing was performed using multiple linear regression with a 5% significance level. The result show age has a positive and significant influence on auditor’s risk behavior, in a financial audit context, while gender and education has not significant influence on auditor’s risk behavior.","PeriodicalId":336211,"journal":{"name":"Jurnal Ekonomi dan Bisnis Airlangga","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133737854","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-04-28DOI: 10.20473/jeba.V27I12017.5510
Darrylia Jennyfer Darwin
Tujuan dari penelitian ini adalah untuk mengetahui adanya pengaruh motivasi dan stress kerja terhadap kinerja dengan keterlibatan kerja sebagai variable intervening (studi pada karyawan bagian produksi) PT. Fitra Food International yang berjumlah 102 orang. Metode pengumpulan data yang digunakan dalam penelitian ini membaca literature- literature dan penelitian sebelumnya dan penyebaran kuesioner. Data yang dianalisis dari hasil tersebut diolah dengan path analisis. Pengujian validitas dilakukan dengan bantuan SPSS 16.0 for windows dan model pengukuran yang diperoleh dari pengolahan data menggunakan AMOS yang menunjukkan hasil penelitian menunjukkan bahwa variable motivasi kerja berpengaruh signifikan terhadap keterlibatan kerja, kemudian variable stress kerja berpengaruh signifikan terhadap keterlibatan kerja, lalu variable keterlibatan kerja berpengaruh signifikan terhadap kinerja karyawan, kemudian variable motivasi kerja berpengaruh signifikan terhadap kinerja karyawan dan variable stress kerja berpengaruh signifikan kinerja karyawan. Kata kunci: motivasi, stress kerja, kinerja, keterlibatan kerja
本研究的目的是确定工作动机和压力对工作表现的影响，以及102位PT Fitra Food International的兼容性研究。本研究采用的数据收集方法是阅读以前的文献和研究以及问卷调查的传播。这些结果的数据是用路径分析的。通过SPSS援助的有效性测试16 . 0 for windows和测量模型的加工使用的阿摩司的数据显示,研究结果表明,可变参与有重大影响工作的动力,然后可变压力参与有重大影响工作,然后可变参与工作对员工的表现产生了重大影响,工作动机的可变性对员工的表现有很大的影响，工作压力的可变性对员工的表现也有很大的影响。关键词:动力、工作压力、表现、工作参与
{"title":"PENGARUH MOTIVASI DAN STRES KERJA TERHADAP KINERJA DENGAN KETERLIBATAN KERJA SEBAGAI VARIABEL INTERVENING ( STUDI PADA KARYAWAN BAGIAN PRODUKSI ) PT. FITRAFOOD INTERNATIONAL","authors":"Darrylia Jennyfer Darwin","doi":"10.20473/jeba.V27I12017.5510","DOIUrl":"https://doi.org/10.20473/jeba.V27I12017.5510","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk mengetahui adanya pengaruh motivasi dan stress kerja terhadap kinerja dengan keterlibatan kerja sebagai variable intervening (studi pada karyawan bagian produksi) PT. Fitra Food International yang berjumlah 102 orang. Metode pengumpulan data yang digunakan dalam penelitian ini membaca literature- literature dan penelitian sebelumnya dan penyebaran kuesioner. Data yang dianalisis dari hasil tersebut diolah dengan path analisis. Pengujian validitas dilakukan dengan bantuan SPSS 16.0 for windows dan model pengukuran yang diperoleh dari pengolahan data menggunakan AMOS yang menunjukkan hasil penelitian menunjukkan bahwa variable motivasi kerja berpengaruh signifikan terhadap keterlibatan kerja, kemudian variable stress kerja berpengaruh signifikan terhadap keterlibatan kerja, lalu variable keterlibatan kerja berpengaruh signifikan terhadap kinerja karyawan, kemudian variable motivasi kerja berpengaruh signifikan terhadap kinerja karyawan dan variable stress kerja berpengaruh signifikan kinerja karyawan. Kata kunci: motivasi, stress kerja, kinerja, keterlibatan kerja","PeriodicalId":336211,"journal":{"name":"Jurnal Ekonomi dan Bisnis Airlangga","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122499421","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-04-28DOI: 10.20473/JEBA.V27I12017.5576
Wawan Hermansyah
Fraud is an array of irregularities and illegal act characterized by intention deception. The purpose of this study is to formulate revealed techniques of tax fraud using indirect and direct technique. 1). Indirect technique use vertical analysis, horisontal analysis, and ratio analysis technique, and 2). Direct technique use physics test. The development of this issue can be a solution for tax fraud’s problem in Indonesia. Otherwise, the study is only concerned to find sales transactions without value added tax and sales transactions that only paid a part to treasury find.This study is qualitative research with the Source of research data are balance, income statement, and cash flows statement. The method of collecting data use participation of observation. And then analysis of research data use hermeneutics.These result indicate that vertical test analysis technique and horizontal analysis technique have significant percentage and ratio analysis techniques showed indications of fraud with score M > 5,24. Besides, based on the result of physical tests showed that PT. NN less deposit the tax obligatios and hasn’t paid value added tax to treasury fund.
{"title":"TEKNIK MENGUNGKAP TAX FRAUD","authors":"Wawan Hermansyah","doi":"10.20473/JEBA.V27I12017.5576","DOIUrl":"https://doi.org/10.20473/JEBA.V27I12017.5576","url":null,"abstract":"Fraud is an array of irregularities and illegal act characterized by intention deception. The purpose of this study is to formulate revealed techniques of tax fraud using indirect and direct technique. 1). Indirect technique use vertical analysis, horisontal analysis, and ratio analysis technique, and 2). Direct technique use physics test. The development of this issue can be a solution for tax fraud’s problem in Indonesia. Otherwise, the study is only concerned to find sales transactions without value added tax and sales transactions that only paid a part to treasury find.This study is qualitative research with the Source of research data are balance, income statement, and cash flows statement. The method of collecting data use participation of observation. And then analysis of research data use hermeneutics.These result indicate that vertical test analysis technique and horizontal analysis technique have significant percentage and ratio analysis techniques showed indications of fraud with score M > 5,24. Besides, based on the result of physical tests showed that PT. NN less deposit the tax obligatios and hasn’t paid value added tax to treasury fund.","PeriodicalId":336211,"journal":{"name":"Jurnal Ekonomi dan Bisnis Airlangga","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128190768","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-04-28DOI: 10.20473/JEBA.V27I12017.5419
Dhaniar Aji Anggoro
Penelitian ini dilakukan untuk meneliti hubungan variabel moneter di Indonesia sebelum dan sesudah penerapan inflation targeting framework (ITF) yang terbagi dalam dua periode yaitu 1991.1-2000.4 dan 2001.1-2010.4. Tulisan ini secara khusus meneliti hubungan masing-masing variabel yaitu nilai tukar, tingkat suku bunga dan M2 terhadap inflasi pada kedua periode dengan menggunakan model vector error correction model (VECM), hasil dari penelitian ini menunjukkan bahwa adanya respon yang berbeda oleh inflasi terhadap masing-masing variabel sebelum dan sesudah penerapan ITF dimana respon terhadap nilai tukar cenderung positif sebelum penerapan ITF dan memiliki kontribusi shock yang besar berbeda dengan sesudah penerapan ITF dimana kontribusi shock terhadap inflasi jauh lebih kecil,sedangkan pada variabel tingkat suku bunga respon inflasi cenderung berfluktuasi sebelum penerapan ITF dan cenderung negatif setelah penerapan ITF dan kontribusi shock terhadap inflasi jauh lebih besar dibandingkan dengan variabel yang lain.Kata kunci:Kebijakan Moneter Indonesia, Inflation Targeting Framework (ITF), Vector Error Correction Model (VECM),M2,Tingkat Suka Bunga, Nilai Tukar.
{"title":"ANALISIS HUBUNGAN VARIABEL MONETER DI INDONESIA SEBELUM DAN SESUDAH PENERAPAN KEBIJAKAN INFLATION TARGETING FRAMEWORK (ITF) PERIODE (1991.1-2010.4)","authors":"Dhaniar Aji Anggoro","doi":"10.20473/JEBA.V27I12017.5419","DOIUrl":"https://doi.org/10.20473/JEBA.V27I12017.5419","url":null,"abstract":"Penelitian ini dilakukan untuk meneliti hubungan variabel moneter di Indonesia sebelum dan sesudah penerapan inflation targeting framework (ITF) yang terbagi dalam dua periode yaitu 1991.1-2000.4 dan 2001.1-2010.4. Tulisan ini secara khusus meneliti hubungan masing-masing variabel yaitu nilai tukar, tingkat suku bunga dan M2 terhadap inflasi pada kedua periode dengan menggunakan model vector error correction model (VECM), hasil dari penelitian ini menunjukkan bahwa adanya respon yang berbeda oleh inflasi terhadap masing-masing variabel sebelum dan sesudah penerapan ITF dimana respon terhadap nilai tukar cenderung positif sebelum penerapan ITF dan memiliki kontribusi shock yang besar berbeda dengan sesudah penerapan ITF dimana kontribusi shock terhadap inflasi jauh lebih kecil,sedangkan pada variabel tingkat suku bunga respon inflasi cenderung berfluktuasi sebelum penerapan ITF dan cenderung negatif setelah penerapan ITF dan kontribusi shock terhadap inflasi jauh lebih besar dibandingkan dengan variabel yang lain.Kata kunci:Kebijakan Moneter Indonesia, Inflation Targeting Framework (ITF), Vector Error Correction Model (VECM),M2,Tingkat Suka Bunga, Nilai Tukar.","PeriodicalId":336211,"journal":{"name":"Jurnal Ekonomi dan Bisnis Airlangga","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116967294","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-04-28DOI: 10.20473/jeba.V27I12017.5512
Novita Adeliana Darma
This study examines the effect of voluntary disclosure on the cost of equity capita lwith information asymmetry as an intervening variablein manufacturing companies listed in Indonesia Stock Exchange in the period of 2008-2012. The total population of this study were 203 companies. The research hypotheses were tested using path analysis model with unbalanced panel data. The study concluded that the voluntary disclosure had indirect effect on the cost of equity capital by the information asymmetry as an intervening variable.Keywords: Voluntary Disclosure, InformationAsymmetry, Cost Of EquityCapital
{"title":"LUAS PENGUNGKAPAN SUKARELA, ASIMETRI INFORMASI,DAN BIAYA MODAL EKUITAS","authors":"Novita Adeliana Darma","doi":"10.20473/jeba.V27I12017.5512","DOIUrl":"https://doi.org/10.20473/jeba.V27I12017.5512","url":null,"abstract":"This study examines the effect of voluntary disclosure on the cost of equity capita lwith information asymmetry as an intervening variablein manufacturing companies listed in Indonesia Stock Exchange in the period of 2008-2012. The total population of this study were 203 companies. The research hypotheses were tested using path analysis model with unbalanced panel data. The study concluded that the voluntary disclosure had indirect effect on the cost of equity capital by the information asymmetry as an intervening variable.Keywords: Voluntary Disclosure, InformationAsymmetry, Cost Of EquityCapital","PeriodicalId":336211,"journal":{"name":"Jurnal Ekonomi dan Bisnis Airlangga","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131687312","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-04-28DOI: 10.20473/jeba.v27i12017.39-58
Angga Fitri Valina Hartono
Sampai dengan saat ini remunerasi di lingkungan Pemerintah dirasa masih menimbulkan kecemburuan di antara para pegawai, hal ini terkait juga dengan penilaian kinerja yang dilakukan dengan DP3 yang notabene penilaiannya secara subjektif dan terkesan formalitas saja. Penelitian ini bertujuan menguji pengaruh persepsi keadilan remunerasi yang dirasakan oleh pegawai terhadap kinerja pelayanan yang mereka berikan, baik secara parsial maupun simultan. Penelitian ini menggunakan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa secara bersama-sama persepsi keadilan remunerasi mempengaruhi kinerja pelayanan pegawai. Semakin tinggi tingkat persepsi pegawai atas keadilan remunerasi maka semakin tinggi kinerja pelayanan yang mereka berikan karena persepsi yang positif akan memberikan dampak yang positif pula terhadap suatu objek. Secara parsial persepsi keadilan distributif dan keadilan prosedural memiliki hubungan yang positif dengan kinerja pelayanan, sedangkan persepsi keadilan interaksional berhubungan negatif dengan kinerja pelayanan. Keadilan distributif menjadi prediktor terbaik dari kinerja pelayanan pegawai. Kata kunci: Keadilan organisasional, remunerasi, kinerja pelayanan
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