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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Riset Akuntansi dan Keuangan Indonesia
Sutapa Sutapa
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Economics, Econometrics & Finance

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PENGUJIAN PECKING ORDER THEORY PADA EMITEN SYARIAH DI BURSA EFEK JAKARTA Sutapa Sutapa; Hendri Setyawan; Heri Laksito
Jurnal Keuangan dan Perbankan Vol 12, No 1 (2008): January 2008
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (156.56 KB) | DOI: 10.26905/jkdp.v12i1.868

Abstract

The objective of this study was to test empirically whether capital structure decisionof Indonesian firms followed a hierarchy of sources of finance called Pecking Order. Samplesin this study were 29 firms listed in Jakarta Islamic Index (JII) from 2001 to 2004. Variabelsused as proxy of Pecking Order Theory (POT) were profitability, investment opportunity andfirm size. The results of this study were as follows: a). simultaneously, all proxies for POT couldexplain capital structure at Indonesian Capital Market, b). more profitable firms were lesslevered, c). bigger firms were more levered, d). result for investment opportunity did notsupport hypothesis. Firms listed at JII tended to follow POT in their financing decision. Part ofresults of this study was consistent with study of Wiwattanakantang (1999), Fama and French(2002), Benito (2003) and Mutamimah (2003).
Pengaruh Sistem Kontrol Tidak Langsung Terhadap Hubungan Participation Standard Setting, Standard Tightness, Standard-Based Incentive, Job-Related Stress dan Job Performance Kiryanto Kiryanto; Sutapa Sutapa
Jurnal Akuntansi dan Auditing Indonesia Vol. 9 No. 1 (2005)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The purpose of this research is to test the effect of indirect control system on Participative Standard Setting, Standard Tightness, Standard-Based Incentive, Job-Performance and Job-Related Stress. This research is based on the previous research by Demski and Feltham (1978). The research took samples of public accountants in Central Java and Yogyakarta and the method of data collection is purposive method which collects 67 public accountants. By using path analysis the research shows that three components (Participative Standard Setting, Standard Tightness, Standard-Based Incentive) have significantly effected job performance through job-related stress. Keywords:    participative standard setting, standard tightness, standard based incentives, job related stress, job performance, sistem kontrol tidak langsung
Analisis Faktor Penentu Struktur Modal (Studi Empiris pada Emiten Syariah di Bursa Efek Jakarta 2001-2004) Hendri Setyawan; Sutapa Sutapa
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2006): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.3596

Abstract

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Co-Authors Hendri Setyawan Heri Laksito Kiryanto Kiryanto