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All Journal Jurnal Bisnis dan Manajemen Jurnal Manajemen Teori dan Terapan AKRUAL: Jurnal Akuntansi The Indonesian Journal of Accounting Research Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia EKONOMIKA45 Jurnal Akuntansi dan Keuangan Indonesia Journal of Management and Social Sciences
Puput Tri Komalasari
Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Transportation

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Pengaruh Struktur Kepemilikan Keluarga, Kepemimpinan Dan Perwakilan Keluarga Terhadap Kinerja Perusahaan Komalasari, Puput Tri; Nor, Muhammad Alfin
AKRUAL: JURNAL AKUNTANSI Vol 5, No 2: AKRUAL: Jurnal Akuntansi (April 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n2.p133-150

Abstract

AbstractThis paper examines the impact of family ownership structure, leadership, and family representatives on firm performance that was measured by Tobin’s Q and ROA. This research used leverage, size, sales growth and firm ages of public corporate that was listed in Indonesia StockExchange for period 2009 to 2011 as control variables. Regression’sresult shows that family ownership structure has positive impact to market performance (Tobin’s Q) and financial performance (ROA). Family CEO has negative effect to Tobin’s Q, but a positive effect to ROA. Family member on the board hasa negative effect to Tobin’s Q and ROA.
Pengaruh Struktur Kepemilikan Keluarga, Kepemimpinan Dan Perwakilan Keluarga Terhadap Kinerja Perusahaan Komalasari, Puput Tri; Nor, Muhammad Alfin
AKRUAL: JURNAL AKUNTANSI Vol 5, No 2: AKRUAL: Jurnal Akuntansi (April 2014)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n2.p133-150

Abstract

AbstractThis paper examines the impact of family ownership structure, leadership, and family representatives on firm performance that was measured by Tobin’s Q and ROA. This research used leverage, size, sales growth and firm ages of public corporate that was listed in Indonesia StockExchange for period 2009 to 2011 as control variables. Regression’sresult shows that family ownership structure has positive impact to market performance (Tobin’s Q) and financial performance (ROA). Family CEO has negative effect to Tobin’s Q, but a positive effect to ROA. Family member on the board hasa negative effect to Tobin’s Q and ROA.
Leverage dan Market Share sebagai Faktor Penentu Posisi Persaingan Pasar Perusahaan Manufaktur di Indonesia Juwita Sari; Puput Tri Komalasari
Jurnal Bisnis dan Manajemen Vol 8, No 2 (2021): Jurnal Bisnis dan Manajemen Volume 8 Nomor 2 Tahun 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v8i2.6375

Abstract

This study aims to examine the simultaneous relationship between leverage and market share as a determinant of market competition for manufacturing companies in Indonesia. The model used in this study is the TSLS (Two Stage Least Square) and testing with OLS (Ordinary Least Square), the testing tool used is SPSS. The object of research used in this study is a Manufacturing Company listed on the Indonesia Stock Exchange from 2015-2020 with a total of 122 companies that have fit with criteria for the research sample. The results of the study show that the two endogenous variables: leverage and market share, have a significant positive correlation with each other, which means that there is a simultaneous relationship between leverage policy and market share as an indicator of the competitive position of the product market.
Pengaruh Public Service Motivation Dan Organizational Citizenship Behavior Terhadap Kinerja Organisasi Pemerintahan Puput Tri Tri Komalasari; Moh. Nasih; Teguh Prasetio
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 2 No. 2 (2009): Jurnal Manajemen Teori dan Terapan - Agustus 2009
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.918 KB) | DOI: 10.20473/jmtt.v2i2.2380

Abstract

Public sector organizations, namely governments, are described as “non-productive and inefficient organization”. This negative image of public sector organizations has arisen as a consequence of low public sector organization performance. Public sector performance improvement can be done by manipulating motivational dimensions of public service employee. This research aims to empirically test effect of public service motivation and organizational citizenship behavior (OCB) on organizational performance in the public sector of Indonesia. In addition, this study also focuses on individual factor of motivation, such as job satisfaction and organizational commitment. This paper employed 108 respondents that were sampled using convenient sampling. The result showed that there were positive significant influences of public service motivation and job satisfaction on organizational performance. Unfortunately, this study failed to give a proof that OCB influences organizational performance. Moreover, this study showed that there is differences level of motivational between men and women. On average, women have job satisfaction and public service motivation higher than men. This implies that women more satisfy at work than men, and women more likely to value intrinsic reward than men
Tingkat Kepatuhan Wajib Pajak Dan Tarif Pajak: Uji Pengaruh Karakteristik Pendapatan Puput Tri Komalasari; Moh. Nasih
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 3 No. 2 (2010): Jurnal Manajemen Teori dan Terapan - Agustus 2010
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.957 KB) | DOI: 10.20473/jmtt.v3i2.2396

Abstract

The research was intended to investigate the relationship between tax tariff and the compliance of tax payer; and how this relationship was affected by type of income (endowed income vs earned income). The degree of the tax payer compliance was measured based on reported income. The treatment of the experiment was conducted in accordance with variables of reported income (endowed v.s. earned income) and variables of tax tariff (15% vs 30%). The testing results on the impact of endowed income towards the degree of tax payer compliance indicated that there was no distinct difference on the degree of tax payer compliance towards the application of lower tax tariff of 15% as well as higher tax tariff of 30%. This premise possibly resulted from the nature of the participants as a risk averse receiving endowed income, providing that how hard they worked, they received constant amount of incomes. The testing toward participants receiving earned income revealed that they responded positively toward the increase of tax tariff by encouraging the degree of compliance to report their tax. This issue is in line with economics theory stating that tax-evasion-gamble brings higher risks whenever the tax tariff rises. Thus, the risk faced by the tax payer will increase in the line with the incline of audit and penalty probability.
Pengaruh Kepemilikan Negara Dan Asing Terhadap Corporate Risk Taking Indah Kurniawati; Puput Tri Komalasari
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 7 No. 2 (2014)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.663 KB) | DOI: 10.20473/jmtt.v7i2.2704

Abstract

This study aimed to investigate the effect of state ownership and foreign ownership of corporate risk taking as well as the control variable return on assets (ROA) and the size of the companies that influence the corporate risk taking. The sample of this study was 181 companies from non-financial companies listed on the Indonesia Stock Exchange in 2010-2013. The analysis technique used is multiple linear regression analysis. The results obtained are state ownership significant negative effect on the corporate risk taking and foreign ownership is significant positive effect on corporate risk taking. In the control variable is return on assets (ROA) significant positive effect on corporate risk taking and the size of the company significant negative effect on corporate risk taking.
MODEL INTEGRASI KEPEMIMPINAN, INFLUENCE TACTICS DAN KEKUASAAN DALAM MENENTUKAN HASIL ORGANISASIONAL Puput Tri Komalasari
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 4 No. 1 (2016): Desember: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.088 KB)

Abstract

Concept of leadership evolved from the traditional view of leadership (i.e. Great Man Theory) to more radical concept of leadership (i.e. transformational leadership). Research developments have accelerated the emergence of new theories about leadership. Unfortunately, academic studies that discuss about the association between leadership and power in order to achieve organizational goals are very little. This article proposes an integration model of leadership, power, influence tactics to achieve organizational outcomes.
Pengaruh Struktur Kepemilikan Keluarga, Kepemimpinan Dan Perwakilan Keluarga Terhadap Kinerja Perusahaan Puput Tri Komalasari; Muhammad Alfin Nor
AKRUAL: JURNAL AKUNTANSI Vol 5 No 2: AKRUAL: Jurnal Akuntansi (April 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n2.p133-150

Abstract

AbstractThis paper examines the impact of family ownership structure, leadership, and family representatives on firm performance that was measured by Tobins Q and ROA. This research used leverage, size, sales growth and firm ages of public corporate that was listed in Indonesia StockExchange for period 2009 to 2011 as control variables. Regressionsresult shows that family ownership structure has positive impact to market performance (Tobins Q) and financial performance (ROA). Family CEO has negative effect to Tobins Q, but a positive effect to ROA. Family member on the board hasa negative effect to Tobins Q and ROA.
Pengaruh Negosiasi dan Asimetri Informasi Terhadap Budget Outcomes : Sebuah Eksperimen PUPUT TRI KOMALASARI; JOSE RIZAL JOESEOF; MOH. NASHIH
The Indonesian Journal of Accounting Research Vol 7, No 1 (2004): JRAI Januari 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.110

Abstract

Anggaran seringkali digunakan sebagai alat untuk perencanaan, koordinasi, alokasi sumberdaya dan juga digunakan untuk mengukur kinerja yang pada akhirnya digunakan untuk mengontrol dan mempengaruhi perilaku pihak-pihak yang terkait dengan penetapan dan pelaksanaan anggaran (yaitu superior dan subordinat). Di samping itu, banyak subordinat yang kompensasi insentifnya terkait secara langsung dengan anggaran dan pencapaian tujuan. Ketika insentif dan kompensasi terkait dengan anggaran, kecenderungan yang terjadi adalah munculnya perilaku opportunistik dari subordinat. Subordinat bisa memainkan budgeting games dalam upaya untuk memanipulasi informasi dan target guna mencapai bonus setinggi mungkin. Salah satu cara yang digunakan oleh subordinat dalam budgeting games adalah melalui proses partisipasi.Penelitian tentang dampak partisipasi anggaran terhadap kinerja subordinat telah banyak dilakukan. Satu hal yang belum dipertimbangkan adalah bahwa negosiasi merupakan salah satu konsekuensi logis dari partisipasi. Hal ini tampaknya sedikit sekali mendapat perhatian dikalangan peneliti. Dimotivasi oleh penelitian Fisher et al. (2000), secara khusus, penelitian ini bertujuan menguji pengaruh negosiasi dan asimetri informasi terhadap budget level dan kinerja subordinat yang diukur dari kesenjangan anggaran (budget slack) dan kinerja subordinat dalam menghasilkan output produksi.Hasil penelitian ini mengimplikasikan bahwa negosiasi dapat mempengaruhi subordinat dalam memegang komitmen organisasional dan kinerja mereka. Negosiasi juga merupakan sarana untuk melakukan transfer informasi dari subordinat ke superior sehingga memungkinkan superior untuk melakukan konsesi dalam proses negosiasi. Pengujian terhadap kinerja subordinat (yang diukur dengan kemampuan dalam menghasilkan produk) dalam 3 tingkatan asimetri informasi (high, low dan none) menunjukkan bahwa kinerja subordinat lebih tinggi secara signifikan ketika asimetri informasinya rendah (low) dibandingkan ketika asimetri informasinya tinggi (high).
INFORMATION ASYMMETRY AND HERDING BEHAVIOR Komalasari, Puput Tri
Jurnal Akuntansi dan Keuangan Indonesia Vol. 13, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Conceptually, the stock market is strong form efficient in the long term. However, in practice, there are various forms of market anomalies that undermine the accuracy of the efficient market hypothesis. One factor suspected as the cause of market inefficiency is herding behavior. Investors herd when they imitate the actions of other investors. This behavior occurs when there is a continuous interaction among rational investors that prevents them from seeking information about market fundamentals. This study provides new insights by including information asymmetry as a moderating variable. This research examines the phenomenon of herding behavior in the Indonesia Stock Exchange as well as examines directly the effect of information asymmetry on herding behavior. The period of study is 2008 using time series of daily stocks data that actively traded in the capital market. Results of this study find that investor tends to follow market consensus when price changes at the low level, but when there is large price swing market participant acts independently from other investors. Interestingly, this study finds that information asymmetry is a necessary condition for the existence of herding behavior.
Co-Authors Indah Kurniawati JOSE RIZAL JOESEOF Juwita Sari Madyan, Moh. Madyan, Moh. MOH. NASHIH Moh. Nasih Muhammad Alfin Nor Muhammad Alfin Nor, Muhammad Alfin Ni Luh Ayu Mahetria Pradnyaswari Teguh Prasetio Tri Siwi Agustina Zahrin Haznina Qalby