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INDONESIA
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Published by Politeknik Negeri Malang
ISSN : 24433381     EISSN : 24431419     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Journal of Research and Applications: Accounting and Management (JRAAM) is published by the Accounting Department State Polytechnic of Malang. This journal is intended as a forum to exchange ideas, research, and studies as well as a channel of information for the purpose of development and construction of Science in Accounting and Management. The scientific articles accepted to be published are basic research, applied research and conceptual article. All the articles will go through the process of double-blind review and editing by the publisher without altering the substance of the original manuscripts. JRAAM published twice a year in March and September. It has been using the platform OJS and indexed in Google Scholar, Indonesian Scientific Journal Database (ISJD), Science and Technology Index (SINTA), Cite Factor, Scientific Indexing Services (SIS).
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Articles 4 Documents
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Search results for , issue " Vol 2, No 2 (2017)" : 4 Documents clear
Refleksi Perataan Laba terhadap Respon Pasar Paramita, Ratna Wijayanti Daniar
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 2, No 2 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.229 KB) | DOI: 10.18382/jraam.v2i2.180

Abstract

AbstractThe purpose of this study is to obtain empirical evidence, examine and explain the effect of companies that implement income smoothing towards the market response, with voluntary disclosure as moderating variables. This study uses the secondary data of 143 manufacturing companies that go public in BEI (Indonesian Stock Exchange) during 2011-2015. This research variables include income smoothing as an independent variable, the market response is proxies by Earnings Response Coefficient (ERC) as the dependent variable and voluntary disclosure is moderating variable. The data analysis methods is regression with single moderating variable. The study finds that income smoothing affects the market response both individually and partially. The results also reveal that earnings information delivered on the date of the announcement was responded positively by investors. However, the presentation of the full report in the form of voluntary disclosure actually reduces the market response to earnings at the date of announcement.AbstrakTujuan penelitian ini adalah untuk memperoleh bukti empirik, menguji dan menjelaskan pengaruh perusahaan yang melakukan income smoothing terhadap respon pasar dengan voluntary disclosure sebagai variabel pemoderasi pada perusahaan manufaktur yang go public di BEI tahun 2011-2015 sebanyak 143 perusahaan. Variable penelitian ini income smoothing sebagai variabel bebas, respon pasar diproksikan dengan Earnings Response Coefficient (ERC) sebagai variabel terikat dan voluntary disclosure adalah variabel moderasi. Metode analisis data menggunakan regresi dengan variabel moderasi tunggal. Income smoothing secara individu dan parsial berpengaruh terhadap respon pasar. Laba yang disampaikan pada tanggal pengumuman direspon positif oleh investor. Namun demikian penyajian laporan secara lengkap dalam bentuk voluntary disclosure justru mengurangi respon pasar terhadap laba pada tanggal pengumuman.
Iklan Melalui Youtube dan Minat Beli Produk Sukamto, Shella Meilita Agata; Wijaksana, Tri Indra
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 2, No 2 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18382/jraam.v2i2.168

Abstract

AbstractThis research aims to identify the effect advertising through social media, particularly Youtube, on purchase intention towards Pantene shampoo. The objects of this research object are the students of Bachelor Degree at Business Department of Telkom University in 2013-2015. This research used quantitative method with primary data gathered by questionnaire. The data collection of 100 respondents was conducted based on probability random sampling and analysed simple linear regression analysis. The results indicate that social media advertising via Youtube give positive effect on purchase intention.AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh iklan melalui media sosial Youtube terhadap minat beli sampo Pantene. Objek penelitian ini adalah mahasiswa dengan populasi mahasiswa S1 Jurusan Administrasi Bisnis Universitas Telkom pada tahun 2013-2015. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Jenis data yang dibutuhkan untuk penelitian adalah data primer dengan dengan menyebarkan kuesioner. Pengambilan sampel sejumlah 100 responden dilakukan dengan metode probability sampling khususnya proportionate random sampling yang dianalisis dengan menggunakan regresi linier sederhana. Hasil penelitian ini menunjukkan bahwa iklan melalui media sosial berpengaruh positif terhadap minat beli.
COVER JRAAM VOLUME 2 NOMOR 2 -, -
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 2, No 2 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18382/jraam.v2i2.422

Abstract

Daftar Isi Volume 2 Nomor 2 -, -
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 2, No 2 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.053 KB) | DOI: 10.18382/jraam.v2i2.423

Abstract

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