Josua Tarigan
Fakultas Ekonomi, Universitas Kristen Petra Jl. Siwalankerto 121-131, Surabaya 60236

Published : 38 Documents
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A STUDY OF INDONESIA ORIGINAL BRANDS FINANCIAL PERFORMANCE Tarigan, Josua; Widjaja, Deborah Christine; Egaputri, Helene Lydia; Dautrey, Jean-Marc
Indonesian Journal of Business and Entrepreneurship (IJBE) Vol. 6 No. 1 (2020): IJBE, Vol. 6 No. 1, January 2020
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.6.1.12

Abstract

This research aimed at analyzing the influence of Indonesia Original Brand Index (IOB) on financial performance, which is measured by profitability and market value. The data of this research was from companies in various sectors listed in the Indonesia Stock Exchange (IDX) and whose brand appeared on the published index of Indonesia Original Brands of SWA magazine. The final number of samples is 68 firm-years. This research found that customers? satisfaction can enhance customer loyalty while also significantly improving customer advocacy. However, the performance of the Indonesia Original Brand Index still not significantly impacted financial performance. This issue happened due to the excessive resources of Indonesian companies, which spent on turning customers' loyalty and be advocates for the brand. This unfavorable profitability outcome can also be due to the unique characteristics of Indonesia?s consumer behavior. According to 81% of IOB respondents, Indonesia?s customers prefer to buy things at a low price and economically. With this behavior of seeking the lowest price, it indicates that customers in Indonesia may shift from one brand to other brands to get the best offer available, therefore not resulting in their constant purchase of one specific brand. Keywords: indonesia original brands index, customer loyalty, customer advocacy, profitability, market value
Analisa Persepsi Peran Akuntan sebagai Aktor dalam Industri Restoran di Kota Surabaya Vilanti, Kartika; Tarigan, Josua
Tax & Accounting Review Vol 1, No 1 (2013): Tax & Accounting Review
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.005 KB)

Abstract

Penelitian ini bertujuan untuk menganalisa persepsi akuntan terhadap faktor personal dimension dan faktor corporate dimension yang mempengaruhi peran akuntan sebagai aktor dalam industri restoran di kota Surabaya. Penelitian ini adalah penelitian kuantitatif dengan metode analisis kausal komparatif, dengan jumlah sampel 37 responden. Teknik analisa data, menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa faktor personal dimension dan faktor corporate dimension memiliki pengaruh positif dan signifikan terhadap peran akuntan sebagai aktor, baik secara sendiri maupun secara bersama-sama. Pengaruh personal dimension lebih dominan dibandingkan dengan corporate dimension.The aim of the research was to analyse the accountant perception to the personal and corporate dimension factors which influenced to the roles of accountant as an actor in restaurant industry in Surabaya. This reseacrh was a quantitative research by using analysis causal comparative method, with 37 respondents as the sample. The data analysis technique, used was multiple linear regression analysis. The result of the research showed that personal and corporate dimension factors have positive and significant roles to the accountant as an actor, partially or simultaneously. The influence of personal dimension is more dominant than the corporate dimension.
Analisa Persepsi Atas Peran Akuntan Sebagai Aktor dalam Industri Perbankan di Surabaya Harijanto, Angeline; Tarigan, Josua
Tax & Accounting Review Vol 1, No 1 (2013): Tax & Accounting Review
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.005 KB)

Abstract

Tujuan dari penelitian ini adalah mengetahui persepsi akuntan atas pengaruh personal dimension dan corporate dimension terhadap peran akuntan sebagai aktor dalam industri perbankan di Surabaya, serta mengetahui faktor mana yang berpengaruh paling dominan. Penelitian ini adalah penelitian kuantitatif dengan menggunakan metode analisis kausal komparatif, dengan menggunakan sampel 67 responden dan 42 responden yang memenuhi kriteria akuntan sebagai aktor. Dari hasil analisis regresi linier berganda dan hasil uji f secara simultan dapat disimpulkan bahwa peningkatan personal dimension dan corporate dimension berpengaruh positif dan signifikan terhadap peningkatan peran akuntan sebagai aktor pada industri perbankan di Surabaya. Sedangkan, dalam hasil uji t menunjukkan peningkatan personal dimension tidak berpengaruh signifikan terhadap peningkatan peran akuntan sebagai aktor dalam industri perbankan di Surabaya, namun untuk corporate dimension berpengaruh signifikan terhadap peningkatan peran akuntan sebagai aktor dalam industri perbankan di Surabaya.The purpose of this study was to know the influence of the perception of accountants to the personal and corporate dimensions to the role of the accountant as an actor in the banking industry in Surabaya, as well as to know which factors were the most dominant influence. This research was a quantitative research by using comparative causal analysis method, using a sample of 67 respondents and 42 respondents who meet the criteria of accountant as an actors. From the results of multiple regression analysis and simultaneous f test results it was concluded that an increase in personal and corporate dimension has positive and significant dimension to the increased role of the accountant as an actor in the banking industry in Surabaya. Meanwhile, the t test results showed an increase in personal dimension had no significant influence in the increasing of the role of the accountant as an actor in the banking industry in Surabaya, but the corporate dimension had significant influence in the increasing of the role of the accountant as an actor in the banking industry in Surabaya.
BIOMETRIC SECURITY: ALTERNATIF PENGENDALIAN DALAM SISTEM INFORMASI AKUNTANSI TERKOMPUTERISASI Tarigan, Josua
Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2004): NOVEMBER 2004
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4795.99 KB) | DOI: 10.9744/jak.6.2.pp. 90-105

Abstract

As organization search more secure authentication method for user access, biometric security technology is gaining more and more attention. The implementation of biometric security technology in accounting information systems was physical access, virtual access, e-commerce applications and covert suveillance. There are three phase when an organization implementation biometric technology: strategic planning and budgeting, developing a system reliability plan and documentation. The challenges will face when develop biometric technology as control in accounting information system are standardization, hybrid technology uses, life cycle management. Abstract in Bahasa Indonesia : Adanya keinginan setiap organisasi untuk mencari metode pengamanan authentication yang lebih untuk akses user, dijawab dengan adanya teknologi biometric security yang mendapat perhatian yang cukup besar bagi organisasi. Implementasi teknologi biometric security cukup luas dalam sistem informasi akuntansi yaitu sebagai pengendalian pada physical access, virtual access, e-commerce applications dan covert surveillance. Dalam mengimplementasikan teknologi biometric, ada tiga tahapan yang harus dilakukan organisasi, yakni strategic planning and budgeting, developing a system reliability plan dan documentation. Tantangan yang akan dihadapi dalam mengembangkan teknologi biometric sebagai pengendalian dalam sistem informasi akuntansi yakni standarisasi, aplikasi teknologi hybrid dan manajemen siklus hidup pada biometric security. Kata kunci: authentication, akses user dan biometric security.
USER SATISFACTION USING WEBQUAL INSTRUMENT: A RESEARCH ON STOCK EXCHANGE OF THAILAND (SET) Tarigan, Josua
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2008): May 2008
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.973 KB) | DOI: 10.9744/jak.10.1.PP. 24-47

Abstract

User satisfaction held an important position in an organization to measure information system implementation excellence. Therefore, it is necessary for an organization to evaluate their delivered service using end-user satisfaction as feedback. The objectives of this study are to evaluate user satisfaction and examine the dimensions of WEBQUAL instrument which are valued by e-library user in Stock Exchange of Thailand (SET). This research conducted under WEBQUAL theory (Barnes and Vidgen) and end-user satisfaction theory (Doll and Torkzadeh). Analysis organized from a set of data which involve 341 responses from e-library systems end-users confirm some degree of positive association between WEBQUAL dimensions and end-user satisfaction.
KEPEMILIKAN MANAJERIAL: KEBIJAKAN HUTANG, KINERJA DAN NILAI PERUSAHAAN Christiawan, Yulius Jogi; Tarigan, Josua
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2007): MAY 2007
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.459 KB) | DOI: 10.9744/jak.9.1.pp. 1-8

Abstract

The objective of this research is to examine whether there is a significant difference between the managerial ownership and non-managerial ownership companies in term of their business decision making process. The business decision mentioned in this paper includes financial decision which is indicated by debt policies (capital structure), operational decision reflected in company's performance, and business decision implied in company's value.The research observes 137 of 336 companies which had been listed in the Jakarta Stock Exchange until the year of 2005. The examination results in the fact that the debt policies and the company's value of the managerial ownership companies are significantly different with non-managerial ownership companies. In contrast, the managerial ownership companies statistically have the same performance with non-managerial ownership companies. Abstract in Bahasa Indonesia : Penelitian ini bertujuan mengetahui apakah terdapat perbedaan pengambilan keputusan bisnis antara perusahaan dengan kepemilikan manajerial dan perusahaan tanpa kepemilikan manajerial. Keputusan bisnis yang dimaksud meliputi: keputusan keuangan yang diproksikan dengan kebijakan hutang (struktur modal), keputusan operasional yang diproksikan dengan kinerja perusahaan, dan keputusan bisnis secara keseluruhan yang diproksikan dengan nilai perusahaan.Penelitiaan dilakukan atas 137 dari 336 perusahaan yang terdaftar di Bursa Efek Jakarta sampai dengan tahun 2005. Penelitian ini membuktikan bahwa terdapat perbedaan kebijakan hutang dan nilai perusahaan antara perusahaan dengan kepemilikan manajerial dan perusahaan tanpa kepemilikan manajerial. Sedangkan kinerja antara perusahaan dengan kepemilikan manajerial dan perusahaan tanpa kepemilikan manajerial tidak terdapat perbedaan. Kata kunci: kepemilikan manajerial, kebijakan hutang, nilai perusahaan dan kinerja perusahaan.
CORPORATE GOVERNANCE, MARKET SHARE, AND INTELLECTUAL CAPITAL DISCLOSURE: EVIDENCE FROM THE INDONESIAN AGRICULTURE AND MINING SECTORS Hatane, Saarce Elsye; Kuanda, Elenne Stefanie; Cornelius, Elizabeth; Tarigan, Josua
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2020.v15.i01.p07

Abstract

Using a sample of Indonesian agricultural and mining companies, this study aims to provide empirical evidence to prove the effects of auditor type, the board size, and audit committee on intellectual capital disclosure (ICD). The sample consisted of 18 agricultural and 28 mining companies, which were chosen using the content analysis method. The five-year observation period lasted from 2013 to 2017, resulting in 230 units of analysis. Data analysis employed a panel regression model with panel data testing. The study finds a positive impact of auditor type and audit committee on ICD as well as a negative influence of board size on ICD. The results conform to existing stakeholder and legitimacy theories. Keywords: Intellectual capital disclosure; auditor type; board size; audit committee
QUERY BY EXAMPLE: ALTERNATIF AUDIT TOOLS UNTUK MENUNJANG PENUGASAN AUDITOR DALAM PENGUJIAN SUBSTANTIF Yuliana, Oviliani Yenty; Tarigan, Josua
Media Riset Akuntansi, Auditing & Informasi Vol 8, No 2 (2008): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v8i2.976

Abstract

Along with the growth of the information technology (IT), several audit tools are developed to help the auditorto do theirduties efficiently and effectively. ACL and IDEA are the popularexamples of the audit tools nowadays. However; for small and medium public accountants (KAP) and aUsaha Kecil Menengahn (UKM) business sectors, ACL and IDEA audit tools pricing are very expensive. Moreover, based on preliminary survey, many companies have already recorded theirtransactions into a database. It motivates a study to optimize the database features that has been owned by KAP and UKM as audit tools. Therefore the companies can reduce theirinvestment. In this paper, researchers propose the use of Query By Example" (QBE) in Microsoft Access database as the audit tools. QBE is expected as one of alternative of audit tools that can assist auditor task, especially in substantive test.Key words : Information Technology (IT), audit tools, Query By Example (QBE)
ANALYSIS OF MERGER & ACQUISITION MOTIVES IN INDONESIAN LISTED COMPANIES THROUGH FINANCIAL PERFORMANCE PERSPECTIVE Tarigan, Josua; Claresta, Alfonsis; Elsye Hatane, Saarce
KINERJA Vol 22, No 1 (2018): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v22i1.1570

Abstract

This study aims to analyse the financial performance of Indonesia companies undergoing M&A in the period of 2009-2012 by comparing several accounting ratios from four years before and after M&A. The sample of this study is 136 annual reports, ranged from 2005 until 2016 of non-banking companies in Indonesia Stock Exchange (IDX). The financial performance of the companies was assessed by several ratios, to measure accounting and market measurement simultaneously to fully assess the M&A performance. The mean of these ratios from four years before was being compared to the mean from four years after M&A; using Paired Sample T-Test, Wilcoxon Signed Rank Test and MANOVA. The test done showed that most of the Indonesian companies undergoing M&A are (a) pursuing for growth and financial synergy motives (b) operating synergies objective needs longer time to be achieved, and (c) accounting and market measurement had been in line revealing semi-strong form of market efficiency in Indonesia.Keywords: Merger and Acquisition, Motives, Financial Performance, Market measurement, Indonesia.
Talent Management and Financial Performance: Does Organization Learning Mediate That Relationship? Tarigan, Josua; Ferdian, Gabriele Nia; Hatane, Saarce Elsye; Dharmayanti, Diah
Asia-Pacific Management and Business Application Vol 7, No 1 (2018)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.007 KB)

Abstract

This research has a purpose to identify the impact of the talent management through organization learning towards the financial performance of the listed consumer goods sector in Indonesia. Indonesia costumer goods sector has faced significant growth during the recent year, the companies are enforced to establish competitive strategy to maintain their position in the market. Talent management should be paid attention more since it helps the company to attract, acquire, and retain the best employees that may help maintaining their position in the market as well as enhancing the performance. Based on the hypothesis test, it is true that talent management influences organization learning and financial performance. The companies such as PT HM Sampoerna Tbk and PT Unilever Tbk who obtain high score in the talent management variable most likely to be followed by high score in the organization learning as well. The results also reveal that some companies still need to improve the attraction activities and system to capture learning which are the first indicator of talent management and forth indicator of organization learning. In addition, it was found that organization learning as a mediator can strengthen the relationship between talent management and financial performance.