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The Difference of Corporate Social Responsibility Disclosure and Implementation of Good Corporate Governance Based on Company Size Aviyanti, Richo Diana; Kaluge, David
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.046 KB) | DOI: 10.32486/aksi.v4i2.336

Abstract

This research aims to test and analyze the difference of CSR disclosure and the implementation of GCG based on company size namely large, medium, and small-scale companies. This research used a Multivariate Analysis of Variance (MANOVA) test with manufacturing companies listed on the Indonesia Stock Exchange in 2018 as many as 158 companies as the sample. The test shows that CSR disclosure in large-scale companies is different than the other. The large-scale companies reveal CSR more broadly than the medium and small-scale companies. Meanwhile, the medium and small-scale companies tend to have similarities of CSR disclosure (no different). In the implementation of GCG, there isn't a similarity in each size of those companies. Because of the differences, it makes that the implementation of GCG in large-scale companies better than medium-scale companies and small-scale companies.
Effect of Individual Characteristics on Perception of Usability and Perception of Ease in Use of Mobile Commerce Rahajeng, Lila; Kaluge, David
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (670.229 KB) | DOI: 10.32486/aksi.v4i2.335

Abstract

This research study discusses the differences in individual characteristics associated through the use of mobile commerce with the perception of usefulness (Usefulness) and perceptions of convenience (Easy to Use) by converting the Technology Acceptance Model (TAM) model developed by Davis in 1989. The research was conducted at the Faculty of Economics and Business Universitas Brawijaya Malang using the survey method. The researcher received a response of 35 accounting students who used mobile commerce services. The researcher used the SPSS Software application to study the research data. This study uses the Multivariate Analysis of Variance (MANOVA) test. The results of the analysis for this model reveal the use of mobile commerce services there are individual level differences in the use of m-commerce (perceptions of usability and perceived ease) in each individual category of respondents' characteristics (Age, Gender, Innovation). The implications of this study are relevant to management and system analysis for benefit factors and consider the use of use in using and developing mobile commerce transactions.
The Role of Financial Ratios to Detecting Financial Distress in Retail Trade Sector Company in 2017 Fajriana, Nadia; Kaluge, David
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v4i2.324

Abstract

Penelitian ini bertujuan untuk membentuk sebuah model dalam memprediksi adanya kesulitan keuangan yang diproksikan dengan rasio ROA, rasio lancar, rasio kas, rasio hutang, rasio hutang terhadap ekuitas, rasio net profit margin, dan rasio perputaran persediaan pada perusahaan sub sektor perdagangan eceran pada tahun 2017 yang dikategorikan menjadi 3 kelompok perusahaan yang berkategori sehat, gray area, dan terindikasi financial distress. Penelitian ini menggunakan uji Diskriminan dengan sampel pada perusahaan sub sektor perdagangan eceran pada tahun 2017 sebanyak 23 perusahaan. Hasil penelitian menunjukkan bahwa rasio ROA dapat digunakan untuk membentuk model dalam memprediksi adanya kesulitan keuangan yang dikategorikan dalam 3 kelompok.
PENGARUH MASA PERIKATAN AUDIT, ROTASI AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT Paputungan, Rahmita Dwinesia; Kaluge, David
Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.91 KB) | DOI: 10.22219/jrak.v8i1.29

Abstract

The aim of this study is to examine empirically the affect of audit tenure, audit rotation and public accounting firm size towards audit quality. Audit quality is proxied by using a going concern opinion which is an auditor?s opinion that explain a going concern of their client?s entity in where they do the audit. This study use purposive sampling to determine samples from manufacturing firms listed in Indonesia Stock Exchange for the year 2010?2016, focus study from 2011-2016, with total observations 105 samples from 143 populations. Data analysis techniques that used is in the form of a logistic regression analysis. The result of this study shows that audit tenure and audit rotation has no significant affect towards audit quality meanwhile public accounting firm size significantly affect the audit quality with negative direction.
Peningkatan Inklusivitas Ekonomi Melalui Pembiayaan Investasi Modal Manusia Kristyanto, Visi Saujaningati; Kaluge, David
Jurnal Ekonomi Kuantitatif Terapan 2018: Vol. 11, No. 2, Agustus 2018 (pp. 147-253)
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.667 KB) | DOI: 10.24843/JEKT.2018.v11.i02.p04

Abstract

At present, inclusive growth is a major issue in economic development. Inclusive growth encourages individuals to access education, health and other components that support a better standard of living. In East Java, high economic growth is followed by a high level of income inequality. The role of government is needed to encourage more quality growth through investment financing in the form of education and health investments. The purpose of this study is (i) to determine the relationship between financing of human capital investment and economic growth and (ii) to determine the impact of financing human capital investment on growth inclusiveness in East Java. The analysis method uses simultaneous regression method with two main equations. The findings show that financing of human capital investment has a significant effect on economic growth. This means that human capital investment can be used as an alternative policy to encourage economic growth in East Java. However, there is a problem that only a certain percentage of people with high levels of education, health and purchasing power enjoy economic growth. The second finding explains that inclusiveness can occur if the government encourages the effectiveness of financing the education sector which is still limited to increasing quantity but weak in the quality and productivity of the education sector. So that the existing human resource capacity is not able to encourage the creation of growth inclusiveness in East Java.
PENGARUH BEBERAPA VARIABEL MAKROEKONOMI DAN INDEKS PASAR MODAL DUNIA TERHADAP PERGERAKAN INDEKS HARGA SAHAM GABUNGAN (IHSG) DI BEI Wijayanti, Anis; Kaluge, David
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.984 KB)

Abstract

Perkembangan pasar modal suatu negara banyak dipengaruhi oleh kondisi internal yakni makro ekonomi negara dan faktor eksternal yakni berasal dari pengaruh negara lain. Penelitian ini bertujuan untuk menganalisis pengaruh beberapa variabel makroekonomi dan indeks pasar modal dunia terhadap pergerakan IHSG di BEI. Variabel yang digunakan dalam penelitian adalah pertumbuhan GDP, kurs Rupiah terhadap Dollar, inflasi, SBI, DJIA dan Nikkei 225 (independent variable) serta IHSG (dependent variable). Jenis data berupa data sekunder yang diperoleh dari website terkait dengan periode waktu pengamatan yakni mulai tahun 2005 hingga 2012. Metode penelitian yang digunakan adalah Error Correction Model (ECM). Hasil penelitian menunjukkan bahwa dalam jangka pendek maupun jangka panjang pertumbuhan GDP berpengaruh positif terhadap IHSG, kurs Rupiah terhadap Dollar mempunyai negatif dan signifikan terhadap IHSG baik dalam jangka pendek maupun jangka panjang, Inflasi mempunyai korelasi positif terhadap IHSG namun tidak signifikan baik dalam jangka pendek maupun jangka panjang, SBI dan IHSG mempunyai hubungan negatif dan tidak signifikan, (DJIA) mempunyai korelasi positif dan signifikan terhadap IHSG, Nikkei 225 mempunyai korelasi negatif dan tidak signifikan terhadap IHSG. Nilai R2 sebesar 0,701 menunjukkan bahwa variabel bebas yang digunakan dalam penelitian telah berkontribusi dalam pembentukan IHSG sebesar 70% sedangkan 30% kekurangan dibentuk oleh variabel lain diluar model penelitian. Kata kunci : IHSG, makroekonomi, DJIA, Nikkei 225, ECM
ANALIS PENGARUH POLA PERTUMBUHAN PADA KEMISKINAN DI PROVINSI DKI JAKARTA Firmansah, Rudi; Kaluge, David
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.82 KB)

Abstract

Kajian ini meneliti tentang pro poor growth DKI Jakarta dan pengaruh  sektor-sektor  ekonomi dan jumlah penduduk terhadap kemiskinan  di Provinsi DKI Jakarta tahun 2005-2011. Alat yang digunakan untuk mengkategorikan pro poor growth adalah Poverty Equivalent Growth Rate (PEGR) dan  untuk mengetahui pengaruh faktor-faktor terhadap kemiskinan digunakan analisis data panel. Dari hasi kedua analisis tersebut dapat ditarik kesimpulan pertumbuhan di DKI Jakarta lebih didominasi oleh pertumbuhan yang tidak pro poor. Dan sektor kontruksi berpangaruh negatif terhadap kemiskinan sedangkan sektor jasa keuangan, real estate dan jasa perusahaan berpengaruh positif terhadap kemiskinan. Kata kunci: Pro poor growth, data panel kemiskinan. jumlah penduduk , sektor-sektor ekonomi.
ANALISIS PENGARUH FAKTOR FUNDAMENTAL DAN KONDISI EKONOMI TERHADAP RETURN SAHAM (Studi Kasus pada Perusahaan Perbankan (BUMN) yang Terdaftar di Bursa Efek Indonesia Periode 2005 – 2012) Sari, Winda; Kaluge, David
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.838 KB)

Abstract

Memperoleh return (keuntungan) merupakan tujuan utama dari aktivitas perdagangan para investor di pasar modal. Penelitian ini bertujuan untuk menganalisis pengaruh faktor fundamental yaitu EPS, ROA, dan PBV sedangkan kondisi ekonomi yaitu inflasi dan tingkat suku bunga SBI terhadap return saham. Penelitian ini menggunakan sampel dengan data kuartal dari  bulan Januari 2005 sampai Desember 2012. Jumlah populasi penelitian ini adalah 4 perusahaan dan setelah melewati tahap purposive sampling jumlah sampel menjadi 3 perusahaan. Teknik analisa yang akan dipakai dalam penelitian ini adalah error correction model (ECM) untuk mengetahui keterkaitan variabel variabel fundamental perusahaan serta kondisi ekonomi dengan return saham pada perusahaan perbankan (BUMN). Hasil penelitian ini menunjukkan bahwa variabel EPS, ROA berpengaruh positif dan signifikan dalam jangka panjang maupun jangka pendek. Berbeda dengan PBV berpengaruh positif dan signifikan terhadap jangka pendek tetapi pada jangka panjang berpengaruh negatif signifikan. Sedangkan variabel inflasi berpengaruh positif tidak signifikan dan SBI berpengaruh negatif tidak signifikan terhadap return saham.   Kata kunci : EPS, ROA, PBV, Inflasi, suku bunga SBI dan return saham
Analisis Perbandingan Kinerja Keuangan Daerah Pemekaran di Provinsi Papua Purba Riani, Ida Ayu; Kaluge, David
Jurnal Aplikasi Manajemen Vol 9, No 3 (2011)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objective of study is to compare the financial performance in the extended regions in Papua Province. It is indicated that the host takes a positive benefit after launching the new autonomous region because it will reduce the once consistently fiscal dependence. However, DOB tends to have a stagnant fiscal self-support rather than the host. The optimization of PAD sources at DOB seems lower than the host. Moreover, the ability of DOB to create local revenue may still be better than the control. It is evident during the beginning of extension when DOB shows better fiscal self-support rather than control. DOB’s capital expense is more focused in the investment in the governmental infrastructures such as office building, transportation, office tools and household which are not previously equipped in the new autonomous region. However, the decrement trend is apparent as shown by higher proportion of expense rather than the host and the control. In whole, the result of index comparison indicates that in the beginning of current year. DOB shows the higher local financial performance rather than the host and the control. Unfortunately, it decreases in the last two years of observation, or even lower than the host but not far different from the control. Such condition continues to develop until the end of observation, when the host’s financial performance is getting better than DOB’s and the control’s.Keywords: financial performance, PAD, PDRB
ANALISA PENGARUH INVESTASI DAN GDP RIIL TERHADAP PEMAKAIAN KONSUMSI ENERGI LISTRIK Ermawati, Dyah Wahyu; Kaluge, David
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9, No 4 (2005)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2005.v9.i4.311

Abstract

The objective of this research is to analyze the impact of real GDP (Gross Domestic Product) and investment on the consumption of electricity energy in the ASEAN countries (Malaysia, Phillippine and Indonesia).  From the result of the analysis, it is found that there are significant influences of the real GDP and investment on the consumption of the electricity energy.  Partially, real GDP and investment doesn’t have any significant influence on the consumption of electricity for Malaysia and Indonesia.  Estimation model show that an increasing trend of consumption of electricity, investment and real GDP.