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Faktor-faktor yang Mempengaruhi Kinerja Kualitas, Kinerja Keuangan dan Kepuasan Pelanggan Murwaningsari, Etty; Basaria, Maya Grace; Rachmawati, Sistya
Jurnal Aplikasi Manajemen Vol 7, No 3 (2009)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract: The objective of this research is to investigate factors affecting quality performance, financial performance, and customer satisfaction. Those factors consist of quality goal, quality feedback, and quality incentive. The research examined 20 manufacturing companies listed in Indonesia stock exchange in 2007. The primary data were collected by questionnaire, and the number of respondent are 69 manager. The statistical method used to test the hypothesis is path analysis model. The empirical result of this research shows that: fist, quality goal and incentive based in quality have positive relationship with quality performance. Second, quality performance has positive relationship with customer satisfaction and financial performance. Third, customer satisfaction variable has positive relationship with financial performance. Meanwhile, quality goal is affecting quality performance variable and then quality performance is affecting customer satisfaction. The other variables have no significant relationship. Keywords: quality goal, quality feedback, quality incentive, quality performance, customer satisfaction and financial performance
The Role of Organizational Commitment and Procedural Justice in Moderating the Relationship between Budgetary Participation and Managerial Performance Murwaningsari, Etty
Gadjah Mada International Journal of Business Vol 10, No 2 (2008): May - August
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

The objective of this research is to identify the role of organizational commitment and procedural justice in moderating the relationship between budgetary participation and managerial performance. This research utilizes the mail survey method to collect primary data from September 2007 to mid-November 2007 by sending questionnaire forms to corporate managers involved in the budgeting process.The empirical result of this research indicates that budget participation has a positive and significant influence on managerial performance. The subsequent test finds that organizational commitment can strengthen the relation between budget participation and managerial performance. The last test shows that procedures have no influence on the relationship between budget participation and managerial performance.
Pengaruh Volume Perdagangan Saham, Deposito dan Kurs terhadap IHSG Beserta Prediksi IHSG (Model GARCH dan ARIMA) Murwaningsari, Etty
Journal of Indonesian Economy and Business Vol 23, No 2 (2008): April
Publisher : Journal of Indonesian Economy and Business

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Abstract

The objective of this research is to identify the influences of stock trading volume, deposits and exchange rate to the stock price index (IHSG).This research examines secondary data from Indonesia Stock Exchange Reference Center for monthly IHSG from 1992-2006 as well as deposit interest rate and exchange rate from Bank of Indonesia at the same period. The statistical modelings usedto test the hypothesis are GARCH and ARIMA Model.Hypothesis test 1 and 3 shows that the stock trading volume has positive influence, while interest rate has negative influence to the stock price index. Test on hypothesis 2 indicates that exchange rate has no significant influence to stock trading volume. Based on the prediction obtained by ARIMA and GARCH method, it is shownthat ARIMA provides the least differences between actual value and predicted value. It is concluded that for our data, ARIMA method is better than GARCH method.Keywords: size, stock trading volume, deposits, exchange rate, stock price index.
THE RELATIONSHIP OF CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITIES AND CORPORATE FINANCIAL PERFORMANCE IN ONE CONTINUUM Murwaningsari, Etty
The Indonesian Management & Accounting Research (IMAR) Vol 9, No 1 (2010)
Publisher : The Indonesian Management & Accounting Research (IMAR)

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Abstract

This study aims to identify the impact of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance.It examines 126 manufacturing companies listed at the Indonesian Stock Exchange (IDX) and have issued audited financial statements for 2006. The statistical method used to test the hypothesis is Path Analysis. The main results suggest that Good Corporate Governance has effects on both Corporate Social Responsibility and Corporate Financial Performance whereas Corporate Social Responsibility has significant effects on Corporate Financial Performance. The other results regarding controlling variables suggest that CEO Tenure, has significant effects on Corporate Social Responsibility. Yet, there is no strong evidence to support that types of industry serve as an influencing factor on Corporate Social Responsibility as well as no influence of Corporate Secretary and Nomination and Remuneration Committee on Corporate Financial Performance.Keyword: corporate governance, corporate social responsibilities, corporate financial performance, Tobins Q, institutional ownership, managerial ownership.
PENGARUH KESEMPATAN PERTUMBUHAN DAN INVESTASI JANGKA PANJANG TERHADAP LEVERAGE DAN FUTURE EARNINGS RESPONSE COEFFICIENT Murwaningsari, Etty
Media Riset Bisnis & Manajemen Vol 13, No 1 (2013)
Publisher : Fakultas Ekonomi & Bisnis, Universitas Trisakti

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Abstract

The objectives of this research are to analyze direct effects of growth opportunity and long term investment towards future earnings response coefficient, as well as their indirect effects towards future earnings response coefficient through leverage as intervening variable. This research used secondary data from manufacturing companies listed in Indonesia Stock Exchange (IDX) between 2002-2011. Number of samplesused in this research are 111 companies. Method used in this researchis Structure Equation Model (SEM) processed using AMOS 6. Results from this research demonstrated that growth opportunityhas positive and significant effect whilst longterm investment andleverage have negative and significanteffects towardsfuture earnings response coefficient. On the other hand, growth opportunity and long term investment have positive significant towards leverage. Further testing proved that indirect effect is very weak. Control variableswhich have positive significant effect are fixed assets and institutional possession towards leverage and future earnings response coefficient. For company size variables and audit quality were proven to have no effect towards leverage and future earnings response coefficient.Keywords: Growth Opportunity, Long Term Investment,Leverage, Future Earnings Response Coefficient (FERC)
Hubungan Partisipasi Penyusunan Standar, Keketatan Standar dan Insentif Berbasis Standar dengan Kinerja (Pengujian Hubungan Langsung dan Tidak Langsung) Murwaningsari, Etty
KINERJA Vol 13, No 2 (2009): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

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Abstract

This  research  aims  to  investigate  the  relationship  between  participative standard  setting, standard  tightness  and  standard-based  incentives  toward public  accountant  performance  and work-related stress. The research examined 16 Jakarta-based public accounting firms in 2007 involving  213  respondents––112  from  big-four  public  accounting  firms  and  101  from  non-big-four public accounting firms. The statistical method used to test the hypothesis is the Structural Equation Model (SEM). Empirical results from observing a big-four public accounting firm using a direct model examining five variables show that four variables have significant correlation, while an  indirect  model  examining  six variables  results  in  two  variables  have  significant  correlation. Moreover, an observation of a non-big-four public accounting firm using a direct model examining five  variables  show  that  four  variables  have  significant  correlation, while  examination  of  six variables using an indirect model found that five variables have significant correlation.
PENGARUH VOLUME PERDAGANGAN SAHAM, DEPOSITO DAN KURS TERHADAP IHSG BESERTA PREDIKSI IHSG (MODEL GARCH DAN ARIMA) Murwaningsari, Etty
Journal of Indonesian Economy and Business Vol 23, No 2 (2008): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1022.518 KB) | DOI: 10.22146/jieb.6347

Abstract

The objective of this research is to identify the influences of stock trading volume, deposits and exchange rate to the stock price index (IHSG). This research examines secondary data from Indonesia Stock Exchange Reference Center for monthly IHSG from 1992-2006 as well as deposit interest rate and exchange rate from Bank of Indonesia at the same period. The statistical modelings used to test the hypothesis are GARCH and ARIMA Model. Hypothesis test 1 and 3 shows that the stock trading volume has positive influence, while interest rate has negative influence to the stock price index. Test on hypothesis 2 indicates that exchange rate has no significant influence to stock trading volume. Based on the prediction obtained by ARIMA and GARCH method, it is shown that ARIMA provides the least differences between actual value and predicted value. It is concluded that for our data, ARIMA method is better than GARCH method. 
The Role of Organizational Commitment and Procedural Justice in Moderating the Relationship between Budgetary Participation and Managerial Performance Murwaningsari, Etty
Gadjah Mada International Journal of Business Vol 10, No 2 (2008): May - August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.738 KB) | DOI: 10.22146/gamaijb.5572

Abstract

The objective of this research is to identify the role of organizational commitment and procedural justice in moderating the relationship between budgetary participation and managerial performance. This research utilizes the mail survey method to collect primary data from September 2007 to mid-November 2007 by sending questionnaire forms to corporate managers involved in the budgeting process.The empirical result of this research indicates that budget participation has a positive and significant influence on managerial performance. The subsequent test finds that organizational commitment can strengthen the relation between budget participation and managerial performance. The last test shows that procedures have no influence on the relationship between budget participation and managerial performance.
The Combined Effects of Financial Derivatives and Discretionary Accruals on the Value Relevance of Earnings and the Book Value of Equity Murwaningsari, Etty; Utama, Sidharta; Rossieta, Hilda
Gadjah Mada International Journal of Business Vol 17, No 2 (2015): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.617 KB) | DOI: 10.22146/gamaijb.6909

Abstract

This study aimed to understand (1) the association between the use of discretionary accruals and financial derivatives, taking into consideration the implementation of revised PSAK 55 (1999), which was adopted from SFAS 133; (2) the combined effects of derivatives and discretionary accruals on the value relevance of earnings and equity. The analysis used panel data regressions and the Wald test over the period from 2001-2008. The results showed a positive or complementary association between derivatives and discretionary accruals. The positive association implied that managers tended to intensify the use of discretionary accruals to offset a higher use of derivatives. Price and return models demonstrated negative significant effects of derivatives on the value relevance of earnings. The return model showed negative significant effects of discretionary accruals on the value relevance of earnings but negative effects on the value relevance of equity with the price model.
FAKTOR-FAKTOR YANG MEMPENGARUHI COST OF CAPITAL. (Pendekatan: Structural Equation Model). Murwaningsari, Etty
Jurnal Ekonomi dan Bisnis Airlangga (J E B A) | Journal of Economics and Business Airlangga Vol 22, No 2 (2012): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.626 KB) | DOI: 10.20473/jeba.V22I22012.4322

Abstract

The objectives of this research are to identify the influences of information asymmetry and earningmanagement toward disclosure and cost of capital. This research examines manufacturing companies listedin Jakarta Stock Exchange and issues audited financial statement since 2006-2008 therefore total observationsconsist of 159 firm. The statistical method used to test the hypothesis is Structural Equation Model. Theempirical result of this research indicates that there are three hypotheses which have significant influences:information asymmetry with disclosure, information asymmetry with cost of capital and earning managementwith cost of capital. The other two independent variables do not have a significant influence toward dependentvariable. The subsequent test indicates that there are three hypotheses which have significant influences: sizewith disclosure, beta with cost of capital, and the influence of audit quality with cost of capital. The othercontrol variable doesnt show significant influence toward dependent variable.Keywords: information asymmetry, Earning Management, Disclosure and Cost of Capital