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The Difference of Corporate Social Responsibility Disclosure and Implementation of Good Corporate Governance Based on Company Size Aviyanti, Richo Diana; Kaluge, David
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.046 KB) | DOI: 10.32486/aksi.v4i2.336

Abstract

This research aims to test and analyze the difference of CSR disclosure and the implementation of GCG based on company size namely large, medium, and small-scale companies. This research used a Multivariate Analysis of Variance (MANOVA) test with manufacturing companies listed on the Indonesia Stock Exchange in 2018 as many as 158 companies as the sample. The test shows that CSR disclosure in large-scale companies is different than the other. The large-scale companies reveal CSR more broadly than the medium and small-scale companies. Meanwhile, the medium and small-scale companies tend to have similarities of CSR disclosure (no different). In the implementation of GCG, there isn't a similarity in each size of those companies. Because of the differences, it makes that the implementation of GCG in large-scale companies better than medium-scale companies and small-scale companies.
Effect of Individual Characteristics on Perception of Usability and Perception of Ease in Use of Mobile Commerce Rahajeng, Lila; Kaluge, David
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (670.229 KB) | DOI: 10.32486/aksi.v4i2.335

Abstract

This research study discusses the differences in individual characteristics associated through the use of mobile commerce with the perception of usefulness (Usefulness) and perceptions of convenience (Easy to Use) by converting the Technology Acceptance Model (TAM) model developed by Davis in 1989. The research was conducted at the Faculty of Economics and Business Universitas Brawijaya Malang using the survey method. The researcher received a response of 35 accounting students who used mobile commerce services. The researcher used the SPSS Software application to study the research data. This study uses the Multivariate Analysis of Variance (MANOVA) test. The results of the analysis for this model reveal the use of mobile commerce services there are individual level differences in the use of m-commerce (perceptions of usability and perceived ease) in each individual category of respondents' characteristics (Age, Gender, Innovation). The implications of this study are relevant to management and system analysis for benefit factors and consider the use of use in using and developing mobile commerce transactions.
The Role of Financial Ratios to Detecting Financial Distress in Retail Trade Sector Company in 2017 Fajriana, Nadia; Kaluge, David
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v4i2.324

Abstract

Penelitian ini bertujuan untuk membentuk sebuah model dalam memprediksi adanya kesulitan keuangan yang diproksikan dengan rasio ROA, rasio lancar, rasio kas, rasio hutang, rasio hutang terhadap ekuitas, rasio net profit margin, dan rasio perputaran persediaan pada perusahaan sub sektor perdagangan eceran pada tahun 2017 yang dikategorikan menjadi 3 kelompok perusahaan yang berkategori sehat, gray area, dan terindikasi financial distress. Penelitian ini menggunakan uji Diskriminan dengan sampel pada perusahaan sub sektor perdagangan eceran pada tahun 2017 sebanyak 23 perusahaan. Hasil penelitian menunjukkan bahwa rasio ROA dapat digunakan untuk membentuk model dalam memprediksi adanya kesulitan keuangan yang dikategorikan dalam 3 kelompok.
PENGARUH MASA PERIKATAN AUDIT, ROTASI AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT Paputungan, Rahmita Dwinesia; Kaluge, David
Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.91 KB) | DOI: 10.22219/jrak.v8i1.29

Abstract

The aim of this study is to examine empirically the affect of audit tenure, audit rotation and public accounting firm size towards audit quality. Audit quality is proxied by using a going concern opinion which is an auditor?s opinion that explain a going concern of their client?s entity in where they do the audit. This study use purposive sampling to determine samples from manufacturing firms listed in Indonesia Stock Exchange for the year 2010?2016, focus study from 2011-2016, with total observations 105 samples from 143 populations. Data analysis techniques that used is in the form of a logistic regression analysis. The result of this study shows that audit tenure and audit rotation has no significant affect towards audit quality meanwhile public accounting firm size significantly affect the audit quality with negative direction.
ANALISIS PENGARUH FAKTOR FUNDAMENTAL DAN KONDISI EKONOMI TERHADAP RETURN SAHAM (Studi Kasus pada Perusahaan Perbankan (BUMN) yang Terdaftar di Bursa Efek Indonesia Periode 2005 – 2012) Sari, Winda; Kaluge, David
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.838 KB)

Abstract

Memperoleh return (keuntungan) merupakan tujuan utama dari aktivitas perdagangan para investor di pasar modal. Penelitian ini bertujuan untuk menganalisis pengaruh faktor fundamental yaitu EPS, ROA, dan PBV sedangkan kondisi ekonomi yaitu inflasi dan tingkat suku bunga SBI terhadap return saham. Penelitian ini menggunakan sampel dengan data kuartal dari  bulan Januari 2005 sampai Desember 2012. Jumlah populasi penelitian ini adalah 4 perusahaan dan setelah melewati tahap purposive sampling jumlah sampel menjadi 3 perusahaan. Teknik analisa yang akan dipakai dalam penelitian ini adalah error correction model (ECM) untuk mengetahui keterkaitan variabel variabel fundamental perusahaan serta kondisi ekonomi dengan return saham pada perusahaan perbankan (BUMN). Hasil penelitian ini menunjukkan bahwa variabel EPS, ROA berpengaruh positif dan signifikan dalam jangka panjang maupun jangka pendek. Berbeda dengan PBV berpengaruh positif dan signifikan terhadap jangka pendek tetapi pada jangka panjang berpengaruh negatif signifikan. Sedangkan variabel inflasi berpengaruh positif tidak signifikan dan SBI berpengaruh negatif tidak signifikan terhadap return saham.   Kata kunci : EPS, ROA, PBV, Inflasi, suku bunga SBI dan return saham
Analisis Perbandingan Kinerja Keuangan Daerah Pemekaran di Provinsi Papua Purba Riani, Ida Ayu; Kaluge, David
Jurnal Aplikasi Manajemen Vol 9, No 3 (2011)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (891.304 KB)

Abstract

The objective of study is to compare the financial performance in the extended regions in Papua Province. It is indicated that the host takes a positive benefit after launching the new autonomous region because it will reduce the once consistently fiscal dependence. However, DOB tends to have a stagnant fiscal self-support rather than the host. The optimization of PAD sources at DOB seems lower than the host. Moreover, the ability of DOB to create local revenue may still be better than the control. It is evident during the beginning of extension when DOB shows better fiscal self-support rather than control. DOB’s capital expense is more focused in the investment in the governmental infrastructures such as office building, transportation, office tools and household which are not previously equipped in the new autonomous region. However, the decrement trend is apparent as shown by higher proportion of expense rather than the host and the control. In whole, the result of index comparison indicates that in the beginning of current year. DOB shows the higher local financial performance rather than the host and the control. Unfortunately, it decreases in the last two years of observation, or even lower than the host but not far different from the control. Such condition continues to develop until the end of observation, when the host’s financial performance is getting better than DOB’s and the control’s.Keywords: financial performance, PAD, PDRB
The Influence of Government Spending on the Achievement of Human Development Index in East Java Fadilah, Anisa; Ananda, Candra Fajri; Kaluge, David
Jurnal Ekonomi dan Studi Pembangunan Article in Press 2018
Publisher : Universitas Negeri Malang

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Abstract

This study was intendedto: 1)investigatethe influence of government spending on education index, health index and income index of regional governments in East Java; 2) investigate the influence of government spendingon the development of under-developed and developed regionsin East Java; 3) investigatethe influenceof government spendingon the development of citiesand districtsin East Java. This study employed a quantitative approach using the Fixed Effect Model and Random Effect Model as the panel data analysis method. There were 38 cities and districts used as the analysis units during 2010-2015. The result of this study shows that government spending on education, health, and economic has a positive and significant influence on every component of human development index. In addition, government spending on infrastructure has a significant influence on the education index and income index yet it does not significantly influence the health index. Furthermore, this study shows different results on the influence of government spending on under-developed and developed regions.Keywords: Government Spending, Human Development Index, East JavaJEL Classification: H72, I31
PENDEKATAN ERROR CORRECTION MODEL SEBAGAI PENENTU HARGA SAHAM Kaluge, David
Jurnal Keuangan dan Perbankan Vol 14, No 3 (2010): September 2010
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (96.358 KB) | DOI: 10.26905/jkdp.v14i3.982

Abstract

This research was to find the effect of profitability, rate of interest, GDP, and foreign exchange rate on stockprices. Approach used was error correction model. Profitability was indicated by variables EPS, and ROIwhile the SBI (1 month) was used for representing interest rate. This research found that all variablessimultaneously affected the stock prices significantly. Partially, EPS, PER, and Foreign Exchange rate significantlyaffected the prices both in short run and long run. Interestingly that SBI and GDP did not affect theprices at all. The variable of ROI had only long run impact on the prices.
ANALISIS PENGARUH PENGELUARAN PEMERINTAH SEKTOR PENDIDIKAN DAN KESEHATAN TERHADAP KEMISKINAN DI JAWA TIMUR Fithri, Naylal; Kaluge, David
Jurnal Ekonomi Pembangunan Vol 15, No 2 (2017): JURNAL EKONOMI PEMBANGUNAN
Publisher : Pusat Pengkajian Ekonomi dan Kebijakan Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.309 KB) | DOI: 10.22219/jep.v15i2.5360

Abstract

Poverty is a complex issue because it relates to the inability of access to economic, social, cultural, political and participation in society became one assessment of the success of the government's performance. This study aims to determine the effect of government spending for education and health sector to poverty. The data used is secondary data with regression models panel.Hasil mneguunakan Research shows that the effect of government spending education sector and no significant negative effect on poverty. Government spending in the health sector and no significant positive effect on poverty. This is because the government is less effective in reducing the number of people living below the poverty line, this is evidenced by the tendency of increase in the number of poor people from time to time. 
ANALISIS PENYERAPAN TENAGA KERJA DI KABUPATEN TIMUR TENGAH SELATAN PROPINSI NUSA TENGGARA TIMUR Tomasowa, Olivia Louise Eunike; Kaluge, David
Journal of Innovation in Business and Economics Vol 3, No 2 (2012)
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (90.413 KB) | DOI: 10.22219/jibe.v3i2.2239

Abstract

The research is analyzing the absorption of workers at TTS East Nusa Tenggara Province in period 2005-2010. Research aims at: identifying sectors with the strength of absorbing workers in period 2005-2010; understanding the output produced by sector workers at TTS; and acknowledging how is the effect of the economic growth on the absorption of workers at TTS in period 2005-2010. Analysis tools are Location Quotient (LQ), TK Productivity, TK Elasticity, MRP, and Klassen Typology. Result of research indicates that mining and quarring sector, and electricity, gas and water sectors are superior sectors in absorbing workers.