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INDONESIA
Jurnal Analisis Bisnis Ekonomi
Published by Universitas Muhammadiyah Magelang
ISSN : 16935950     EISSN : 2579647X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
urnal Analisis Bisnis Ekonomi is a journal published by the Faculty of Economics and Business, Universitas Muhammadiyah Magelang, published twice a year in April and October. The publication of this journal is intended as a medium of information exchange and scientific work between faculty, alumni, students and the public. The article in this journal contains many articles of research both in business and economics.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue " Vol 7 No 2 (2009): Volume 7, Nomor 2, Oktober 2009" : 7 Documents clear
PENERAPAN METODE SAMPLING AUDIT DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN METODE SAMPLING AUDIT OLEH AUDITOR BI DI YOGYAKARTA Mranani, Muji
Jurnal Analisis Bisnis Ekonomi Vol 7 No 2 (2009): Volume 7, Nomor 2, Oktober 2009
Publisher : Universitas Muhammadiyah Magelang

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Abstract

To obtain the adequate evidence, auditor does not have to test all existing transaction. Along of cost benefit consideration, it is impossible for auditor to test all transaction evidence. Based on this consideration; then in profession recognized widely that most evidence obtained using sampling. The limited audit sampling research motivated the writer to conduct this research. This research is a development from previous researches by Hall of et al. (2002) and Zarkasyi (1992). Researcher take auditor (BI) as research subjects because sampling problems in audit differ from the practice make an audit of the private sector (Arkin, 1982). The purpose of this research is portraying how sampling audit practice in BI and explore factors affecting the use of sampling method by auditors. The responses from 122 respondents show 70.5% respondents did not use the statistical sampling method. In nonstatistics sample selection method, two techniques which less get the support empirically namely haphazard and block sampling, in the second (32,6%) and third rank (11,6%). There is indication of selection bias mostly in the size measure and location. Most respondents (76,25%) answered that they did not get formal training in avoiding selection bias. But that way only 36,9% respondents replied they did not use the procedures to mitigate the selection bias. There are four factors which hypothesized affecting the method used in audit sampling. These factors are auditor perception to statistical sampling method, auditor perception to perceived audit risk, time pressure and experience. Result from logit regression test indicated that among four factors hypothesized, only perception factor to statistical sampling method is significantly influent to the method used in audit sampling.
KOMITMEN ORGANISASI, LOCUS OF CONTROL, DAN KOMPLEKSITAS TUGAS TERHADAP KINERJA AUDIT INTERNAL Khikmah, Siti Noor; Priyanto, Edi
Jurnal Analisis Bisnis Ekonomi Vol 7 No 2 (2009): Volume 7, Nomor 2, Oktober 2009
Publisher : Universitas Muhammadiyah Magelang

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Abstract

  This research aim to: (1) to knowing organizational influence komitmen to internal auditor performance at office BAWASDA in Karisidenan Kedu. (2) knowing influence of locus of control to internal auditor performance at office BAWASDA in Karisidenan Kedu. (3) knowing influence of duty complexity make an audit of to internal auditor performance at office BAWASDA in Karisidenan Kedu. (3) knowing influence of duty complexity make an audit of to internal auditor performance [at] office BAWASDA in Karisidenan Kedu. (4) knowing organizational influence komitmen, locus of control, and duty complexity make an audit of to internal auditor performance at office BAWASDA in Karisidenan Kedu. this Research population is entire laboring responder as internal auditor ( Functional Functionary of Auditor) at office BAWASDA in Karisidenan Kedu, with the amount 110 internal auditor. Sampel used in this research 79 internal auditor or Functional Functionary of Auditor in 4 office BAWASDA. technique of sampel by convinance sample. Data collecting use the kuesioner. Test the validity use the technique of product moment, and test the reliabilitas use the Alpha Cronbach>0.60. this Hipotesisi Research use the doubled linear analysis regresi. doubled Linear result of organizational komitmen, locus of control, and duty complexity make an audit of by together have an effect on the signifikan to internal auditor performance by R Square of equal to 55,5%.
PENGUJIAN FENOMENA EFEK SENIN (MONDAY EFFECT) DAN WEEKFOUR EFFECTDI BURSA EFEK INDONESIA Alvia, Liza; Silaban, Delia Tika
Jurnal Analisis Bisnis Ekonomi Vol 7 No 2 (2009): Volume 7, Nomor 2, Oktober 2009
Publisher : Universitas Muhammadiyah Magelang

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Abstract

The objective of this research is to reexamine the anomaly of Monday effect and week four effect at Indonesian Stock Exchange (ISE). Using Jakarta Composite Index from 2003 until 2007 and ANOVA to answer the research questions. The results of this research show that there was no difference return between Monday and Tuesday until Friday. The first hypothesis said that Monday return would be lower than another day return was rejected. And also for the second hypothesis, Monday return would be lower on week four was rejected. It means that Monday effect and week four effect was not happen on Indonesian Stock Exchange.
ANALISIS KEPUASAN KONSUMEN BERDASARKAN VOICE OF CUSTOMER Adhilla, Fitroh
Jurnal Analisis Bisnis Ekonomi Vol 7 No 2 (2009): Volume 7, Nomor 2, Oktober 2009
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Building customer relationships is a top priority in many firms. Building relationship with customers is to increase satisfaction and loyalty, increase the amount of favorable word of mouth, and purchases. Customers who have relationships with service provider not only expect to receive satisfactory delivery of the core service, but they are likely to receive additional benefits from the relationship. This research examines service quality at faculty of economic University of Ahmad Dahlan Yogyakarta with satisfaction. The population are undergraduate of management programme and use the convenience sampling with 100 respondence. The SERVQUAL includes reliability, responsiveness, assurance, empathy, and tangibles. Analysis method used to multiple regression.
THE IMPACT BUDGETARY PARTICIPATION TOWARD MANAGERIALS PERFORMANCE AND JOB SATISFACTION : JOB RELEVANT INFORMATION (JRI) AND BUDGET GOAL COMMITMENT AS INTERVENING VARIABLE Panghegar, Dwias; Rosyati, Rosyati
Jurnal Analisis Bisnis Ekonomi Vol 7 No 2 (2009): Volume 7, Nomor 2, Oktober 2009
Publisher : Universitas Muhammadiyah Magelang

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Abstract

The current study uses job relevant information and budget goal commitment as intervening variable between relationship participative budgeting toward manager’s performance and job satisfaction. Data for this study were collected using a questionnaire survey sent to 114 middle managers and lower manajer working in 29 service companies in the Magelang. At least 29 manager who has participated in this research, also same to 66% response rate. The study employs a multiple regression model to analyze the hiphotesis and assist by the SPSS 12.00 from windows programs. The result of this research is showed that the relationship between participative budgeting and managerial performance statistically significant,  the relationship between participative budgeting and job satisfaction statistically significant,  job-relevant information and goal commitment budgeting –as intervening variables—statistically, significantly affect the relationship between participative budgeting and managerial performance,  job-relevant information and goal commitment budgeting - as intervening variables- statistically, significantly affect the relationship between participative budgeting and budget goal commitment does not statistically significantly influence job satisfaction.
PENGARUH LABA KONSERVATISMA TERHADAP RETURN SAHAM: SIZE DAN GROWTH SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS DI BURSA EFEK INDONESIA) Gunawan, Barbara
Jurnal Analisis Bisnis Ekonomi Vol 7 No 2 (2009): Volume 7, Nomor 2, Oktober 2009
Publisher : Universitas Muhammadiyah Magelang

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Abstract

This study aimed to test the effect of earnings conservatism of the company stock return moderated by variable size and growth. Using a purposive sampling method, the subjects in this study is that there is a manufacturing company in Indonesia Stock Exchange (BEI) of 888 companies. The data comes from the manufacturing companys financial statements and the Indonesian Capital Market Directory (ICMD) for fiscal year ended December 31, 1998 until December 31, 2006 using regression analysis. The results showed that: first, the slope of the regression coefficient of return higher profits for companies with negative returns (bad news) than for firms with positive returns (good news), which means that the average manufacturing firms profit is conservative. Second, the Company and the Price to Book Ratio (P / B) tend to have low profit, conservative. Third, the moderating influence of size and growth to strengthen earnings conservatism of the company stock return.i
ANALISIS PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, BOPO, NET INTEREST MARGIN, DAN LOAN TO DEPOSIT RATIO TERHADAP PERUBAHAN LABA MS, Nur Artwenda; Prasetiono, Prasetiono
Jurnal Analisis Bisnis Ekonomi Vol 7 No 2 (2009): Volume 7, Nomor 2, Oktober 2009
Publisher : Universitas Muhammadiyah Magelang

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Abstract

This research is performed in order to test the influence of  the variable Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Biaya Operasi Pendapatan (BOPO), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR), toward Earning Changes. Sampling technique used is purposive sampling with criteria as General Banking in Indonesia who provide financial report and traded during period 2004 through 2007 and forwarded to Bank Indonesia. The Data is based on publicity Indonesia Banking Directory since 2004 to 2007. Obtained by amount sampel as much 102 company from 136 banking company in Indonesia 2004-2007 period. Analysis technique used is doubled regression with smallest square equation and hypothesis test use t-statistic to test coefficient of regression partial and also f-statistic to test the truth of collectively influence in level of significance 5%. Others also done a classic assumption test covering normality test, multicolinierity test, heteroscedastisity test and autocorrelation test. During research period show as  data research was normally distributed. Based on multicolinierity test, heteroscedasticity test and autocorrelation test variable digressing of classic assumption has not founded, its indicate that the available data has fulfill the condition to use multi linier regression model. From the result of analyse indicate that data CAR, NIM, NPL, and BOPO in partial significant toward earning changes big bank, while only BOPO and NIM have an significant effect to Earning Changes small bank.

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