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Journal : Jurnal Bisnis dan Ekonomi

INTERNET FINANCIAL REPORTING: STUDI KOMPARASI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA DAN BURSA EFEK MALAYSIA Emma Handayani; Luciana Spica Almilia
Jurnal Bisnis dan Ekonomi Vol 20 No 2 (2013): Vol. 20 no. 2 EDISI SEPTEMBER 2013
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

Purpose of this research to know the difference quality internet financial reporting of manufacturing companies listed in Indonesia and Malaysia stock exchange. Sample for this research is website of manufacturing company are listed onIndonesia and Malaysia stock exchange. The research methods was using index internet financial reporting. The methods of data analysis was using descriptive analysis and mann whitney test. One of the survey findings was that listedmanufacturing companies in Indonesia stock exchange have a greater index internet financial reporting than Malaysia. Another major finding was that listed manufacturing companies in Indonesia and Malaysia stock exchange have a sameindex of content and technology. Another major finding was that listed manufacturing companies in Indonesia and Malaysia stock exchange have a difference index of timeliness and user support.Keyword : internet financial reporting, Malaysia, Indonesia, content, timeliness, technology, user support.
ANALISIS FAKTOR YANG MAMPU MEMPREDIKSI KONDISI FINANCIAL DISTRESS PADA BANK GO PUBLIC PERIODE 2007-2011 Emil Pratiwi; Luciana Spica Almilia
Jurnal Bisnis dan Ekonomi Vol 21 No 1 (2014): vol. 21 no. 1 EDISI MARET 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

Financial distress precedes bankruptcy. Most financial distress models actually rely on bankruptcy data, which is easier toobtain. The purpose of this research to examine financial ratios that affect financial distress condition of a bank. Theindependen variable which is used to test on research is CAR, NPL,ROA, ROE, LDR,and IRR. The sample of this researchconsist of 100 banks, chosen by purposive sampling. The statistic method which is used to test on the research hypothesis islogistic regression. This research used 7 logistic regression model from Zaki’s research had developed.The result showthat NPL, ROA, and ROE is a significant variable to determine of financial distress banks.Keywords: financial distress, financial ratios, logistic regression, bankruptcy.
PENGARUH POLA PENYAJIAN END OF SEQUENCE (EoS) DAN SERI INFORMASI PENDEK DALAM PENGAMBILAN KEPUTUSAN INVESTASI Nirwana Putri Pravitasari; Luciana Spica Almilia
Jurnal Bisnis dan Ekonomi Vol 22 No 2 (2015): Vol. 22 No. 2 EDISI SEPTEMBER 2015
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study tested the model of belief adjustment in investment decision The purpose of this study was to reexamine whether there are differences in investment decisions between participants were informed of good news followed by bad news than participants who obtain information about bad news followed by good news on the pattern of presentation End of Sequence and series of short information. Design of Experiments in this study is that the pattern of presentation 1x1x2 End Of Sequence, series of short information and directions evidence (good news followed by bad news and the bad news followed by good news). The research hypothesis of research in this study were tested by Mann Whitney test. Variables used in this research is an investment decision, patterns of presentation end of the sequence, a series of short information, and order of proof. Participants involved in this research were 44 students Perbanas Surabaya bachelor degree majoring in Accounting or Management that are being or have taken courses of Financial Statement Analysis and Investment Management and Capital Markets. The result obtained is that there are significant differences in the final judgment participants who received information of good news followed by bad news compared to participants who received information about bad newsfollowedby good news also recency effect occurs in making investment decisions.Keywords: End Of Sequence, Investment Decision, Recency Effect,
POLA PENYAJIAN INFORMASI DAN KEPUTUSAN INVESTOR YANG IRASIONAL Herla Kusumawardhani; Luciana Spica Almilia
Jurnal Bisnis dan Ekonomi Vol 22 No 2 (2015): Vol. 22 No. 2 EDISI SEPTEMBER 2015
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study aims to examine the difference between the participants' investment decisions that informed good news followed by bad news rather than participants who informed bad news followed by good news on the pattern of presentation of Step by step and length series information. Design of Experiments in this study is 1x1x2 which is pattern of presentationf Step by step (SBS), a series of information length, and direction of evidence information (good news followed by bad news and bad news followed by good news). The hypothesis in this study were tested with the Mann-Whitney U test. The results from this study indicate that there is no difference between participants investment decisions that were informed of good news followed by bad news than participants who informed good news followed by bad news in the presentation of SBS meanwhile in series pattern length information in the investment decision-making. This suggests that investment decisions taken by investors is as Irrational. Non-compliance results with the theory that in acu caused by four factors that affect the internal validity of such selection, maturation, history, and testing.Keywords: Step by step; Sbs; No order Effect; Investment Decision.