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Telaah Bisnis
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Articles 50 Documents
The Effect of Earnings Management on Company’s Performance with Audit Quality and Company’s Size as Moderating Variables Susanto, Aprih; Widyaswati, Rahmatya
Telaah Bisnis Vol 18, No 2 (2017): Desember 2017
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Abstract The purpose of this study was to see how the effects of earnings management on the perfor­mance of companies with audit quality and size of the company as a moderating variable. High Quality Audit demonstrated with large or small public accounting firm. The size of the company can be seen from how many assets owned by the company itself. The sample in this study is based on purposive sampling, with specific criteria that a manufacturing company listed on the Stock Exchange during the period 2011-2014 which publishes annual financial statements (annual report) in complete accordance with the measurement variables to be studied in this re­search, manufacturing company whose financial statements are audited by KAP Big 4 and non- Big 4. So in the get the 22 companies audited by the Big 4 accounting firm and the 28 companies audited by KAP Non Big 4. The results of this study variable Profit Management significant negative effect on the performance effect Perusahaan. VariabelCompany’s Size significantly strengthen the positive relationship between Profit Management with Corporate performance. Variable Audit Quality significant positive effect strengthens the relationship between the Profit Management with Corporate Performance.  
Pengaruh Motivasi, Pengawasan, dan Budaya Kerja terhadap Produktivitas Kerja Karyawan Perusahaan Pengecoran Alumunium “Sp” Yogyakarta Latifah, Umi; Haryani, Sri
Telaah Bisnis Vol 15, No 2 (2014): Desember 2014
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AbstractThis study aims to analyze the influence of motivation, supervision, and work culture either partially or simultaneously on employee productivity. Total population is 114 employees at the production division of aluminum casting company “SP“ Yogyakarta. By using the method of Isaac and Micheal, with a 5 % error level, sample size is 86. The sampling method used disproportionate stratified random sampling, which is a technique used to determine the number of samples when stratified population less than the proportion required. Data was analyzed using multiple regression analysis and the result states that even there is no motivation, supervision, and work culture, the employee still obtain work productivity of 7,153. All regression coefficients are positive, which mean that three variables have positive effect on labor productivity . Furthermore, it is indicated that partially,motivation and supervision do nothave any influence on employee productivity, but work culture variable does. Based on F test, variables ofmotivation,  supervision, andwork culture,simultaneously have influenced thelaborproductivity. The research also shows that 53.2% influencesof labor productivitycan be explainedbythe variables of motivation, supervision, andwork culture, while the remaining0f 46.8% is contributedbyother variablesthatis notincluded inthisstudy.
Perilaku Impor Susu di Indonesia Pratiwi, Hastuti; Hakim, Abdul
Telaah Bisnis Vol 14, No 1 (2013): Juli 2013
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AbstractThis paper analyzes the behaviour of milk import in Indonesia during 1985-2010. Using an Error Correction Model (ECM), it finds that in the long run, factors influencing the milk import are percapita income, domestic milk real price, and imported milk price. In the short run, the import is influenced by population size of more than 5-year old residents, real domestic price milk, real price of imported milk, and exchange rates. Variables that do not influence milk imports, both in the short run and in the long run, are national milk production, milk exports, population size of less than 5-year old residents, and the gonvernment policy on the deletion of milk imports.
Perspektif Etika dalam Insider Trading Nurmalia, Vera desy; Dewanti, Ratna Listiana; Faradiza, Sekar Akrom
Telaah Bisnis Vol 17, No 1 (2016): Juli 2016
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Nowadays, the phenomena of insider trading is more attractive to be explored. Insider trading provides a great advantage for the perpetrators but can harm the others. The Law of Capital Market stated that insider trading is prohibited, however until now it is difficult to be proved. So, the decision to do insider trading is considered to be one of an ethical issue. The aim of this research is to examine the effect of personal benefit and fairness of law against insider trading. Further, this research will examine the ethical aspect by exploring ethical position as mediat­ing variable. This research used a questionnaire to collect data from investors as respondents. The results of this research showed that personal benefit in the form of possibility to obtaining personal gain significantly affect insider trading, while fairness of law had no effect on insider trading. In terms of ethics, an ethical position only able to mediate the relationship between fairness of law and insider trading.
Pengaruh Perceived Value terhadap Kepuasan dan Minat Beli Ulang Pelanggan Pasar Umum Ubud Anggreni, Putri
Telaah Bisnis Vol 16, No 2 (2015): Desember 2015
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Abstract As the foundation of economic and micro enterprises, traditional markets are increasingly replaced by modern market that intensively rushed into the countryside. To be competitive, small businesses in the traditional market needs to learn the management of marketing and consumer behavior, in the hope that customers will remain loyal to the product offered. The purpose of this study is to analyze the effect of perceived value toward customer’s satisfaction and repeat buying intention at the Ubud Traditional Market. The data have been analyzed by using Structural Equation Modeling (SEM) with the aid of a computer program Analysis of Moment Structure (AMOS). Sampling was taken by non-probability sampling, especially using the purposive and convenience sampling techniques. The study was conducted in December 2013 up to July 2014 involved for about 152 respondents. The results showed that the influence of perceived value to customer’s satisfaction is positive with a coefficient of 0.382, the effect of perceived value toward customer’s repeat buying intention is also positive with a coefficient of 0.129, and the influence of customer’s satisfaction toward customers repeat buying intention is positive as well, with a coefficient of 0.620. With these results, management was advised to have a better understanding of consumer behavior, customer’s satisfaction, and customer buying intention in traditional market.
Faktor-Faktor yang Mempengaruhi Kinerja Karyawan: Model Pengujian dengan Variabel Mediasi Kusjainah, Kusjainah; Listyorini, Inon
Telaah Bisnis Vol 16, No 1 (2015): Juli 2015
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Abstract This study discusses faktors influencing employees performance. The independent variabels Motivation and Leadership Styles, while the independence variabel is employees performance.The job satisfaction variabels considered as a variabel mediating the realtion between dependent and independent variabel. Motivation is predicted influencing employees performance directly or indirectly through the variabel job satisfaction. Motivation and leadership style predicted to have a direct effect and an indirect effect through job satisfaction on employee performance. The research subject is the employees who work in profit-oriented organizations around Yogyakarta. Research data are collected through distributing questionnaires toresearch subject. Mediating regression analysis is applied with stepwise regression methods. The result show that motivation and leadership style influence significantly the employee performance. Job Satisfaction Variabels not proved to mediate the relationship Motivation and Leadership Style to Performance. Thus, motivation dan leadership style directly influence the employees performance.
Faktor-faktor yang Mempengaruhi Penilaian Mahasiswa atas Perilaku tidak Etis Auditor serta Tingkat Ketertarikan Belajar dan Berkarir di Bidang Akuntansi Yendrawati, Reni; Marcellia, Gaby
Telaah Bisnis Vol 14, No 2 (2013): Desember 2013
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Abstract This research is replicated from research paper that has been done by Comunale (2006). The purpose of this research is to analyze the effect of ethic orientation, gender and knowledge on accounting profession and accounting scandal on accounting student’s assessment towards unethical auditor and its’ effect on student’s interests in accounting field and profession as auditor in accounting firm. The hypothesis testing shows that the occuring accounting scandals do not have significant effects in accounting student’s perception towards unethical auditor. However, there are factors that may affect student’s willingness and interest to study accounting and to work as auditor in accounting firm. The evidence cloncluded two accepted hypothesis: student’s knowledge on accounting profession and accounting scandal effect on declining interest to study accounting and the student’s idealism which may contribute to their falling interest on working as auditor in accounting firm.
Perbedaan Reaksi Pasar pada Perusahaan Pemenang Indonesia Sustainability Reporting Award (Isra) ( Studi Kasus pada Perusahaan Pemenang ISRA periode 2009-2011) Linuwih, Randika Bagus; Nugrahanti, Yeterina Widi
Telaah Bisnis Vol 15, No 1 (2014): Juli 2014
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ABSTRACTThe purpose of this study is to examine the change ofmarket reaction arround the date of Indonesia Sustainability Reporting Award (ISRA announcement. The market reaction is measured byabnormal return dan trading volume activity.The sample of the study consist of 25 companies listed on the Indonesian Stock Exchange which accept the appreciation of ISRA in 2009-2011. Data that used in this study consist of share’s daily closing priceand daily trading volume. The estimation period is 30 days and event period is 11 days by using Market Models. Technique of analyzed for examining the hypothesis is Wilcoxon Sign Test at level significant of 10%.The results of this research show that ISRAannouncementdid not get any response from the investors, because there were no significant changes to the abnormal return before and after the announcement.The examination of trading volume activity proves that there are any significant differences in trading volume activity especially on fifth day and second day before the announcement, and the first day and second day after ISRA 2009-2011 announcement.
Meningkatkan Daya Saing Produk Perbankan melalui Analisis Lingkungan Strategis: Kasus Produk Kredit Pegawai BPR Bhakti Daya Ekonomi Ajibroto, Kunto; Pringgabayu, Dematria
Telaah Bisnis Vol 17, No 2 (2016): Desember 2016
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Abstract The purpose of this study is analyzing external factors and internal factors, so it will be possible to find out the most appropriate strategy formulation for BPR Bhakti Daya Ekonomi(BDE) in facing the increasingly fierce competition. The research method used is qualitative with data collection using interview and observation, while for data analysis using SWOT method which also use analysis of EFAS and IFAS. The results of this study indicate that the position of BPR BDE for Credit Employees products is located in quadrant IV. In this quadrant the bank is in a position where its internal advantage is relatively more dominant than its weakness. However, in facing of the environment, threat is relatively greater than the chances. This study recom­mend that BPR BDE should adopt a concentrated diversification strategy while still focusing on employee loans not only serving civil servants and TNI/POLRI, but adding new products that are credit products for private employees, which specifically target private employee markets, who already have a steady income.
Analisis Dampak Gaya Kepemimpinan dan Budaya Kerja terhadap Kinerja Karyawan (Studi Kasus: Keperawatan Rs Anggota Hermina Tahun 2015) Oktapianti, Oktapianti; Jeffrey, Ignatius
Telaah Bisnis Vol 17, No 1 (2016): Juli 2016
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Success or failure of a company is determined by the leader. Good leadership in an organiza­tion is, supposed to be, also supported by the work culture of the employees in that company. The stronger the leadership style applied and supported by the implementation of good work culture, can improve the performance of employees, and ultimately the achievement of the com­pany. The aim of this research is to analyze the impact of leadership style and work culture on employee performance in the field of nursing at Hermina Hospital members. The variable in this research is transformational leadership style (X1) and work culture (X2), as well as em­ployee performance (Y). Samples used as many as 173 respondents from 21 Hermina Hospital members with census techniques. Data is collected using questionnaires, then analyzed by us­ing multiple linear regression statistical methods. The Results showed there were a positive influence of leadership style on employee performance and positive influence of work culture on employee performance. However, compared to the amount of work culture, the style of leader­ship has a greater influence on performance, with the influence score of 30.6 %.