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EKUITAS (Jurnal Ekonomi dan Keuangan)

ekuitas
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Published by Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya

ISSN : 2548298X EISSN : 25485024 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Diterbitkan oleh Sekolah Tinggi ilmu Ekonomi Indonesia (STIESIA) Surabaya secara berkala (setiap tiga bulan) yaitu setiap Maret, Juni, September, dan Desember, dengan tujuan untuk menyebarluaskan hasil penelitian, pengkajian, dan pengembangan bidang ekonomi dan keuangan, khususnya bidang akuntansi, manajemen, pasar modal hukum bisnis, perpajakan, sistem informasi, serta bidang ekonomi dan keuangan lainnya. Artikel yang dipublikasikan dalam EKUITAS dapat berupa Artikel Penelitian maupun Artikel Konseptual (non-penelitian).

Arjuna Subject : -

Articles 7 Documents

Search results for , issue "Vol 15 No 2 (2011)" : 7 Documents clear

HUBUNGAN KEAGENAN PEMERINTAHAN DAERAH DALAM KONTEKS ANGGARAN: SEBUAH AGENDA REKONSTRUKSI Ratna Ayu Damayanti
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 2 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The objectives of this study seem to analyze the agency relationship between executive and legislative in Jembrana local government in budgeting context during the three periods (e.g. new era, reform era, and euphoria reform era), and adat local village in Bali. This study also analyzes the instrument used by the adat local village in reducing conflict of interest and agency loss. Based on the information in adat Bali local village, the study aims at constructing a concept of agency to accommodate the agency relationship in the local government which is suitable for its organization. The method to approach to the study considers the Derrida Model to emphasize the wisdom of local culture values, or also the other isolated models. The paradigm accepts, compares, or synergizes all thoughts, and therefore, neither of definitions, texts nor ideologies appears established. All of these grow like the flowing water to follow the batch or the event flow in the field. It means that the character of the approach does not have absolute structure, form, and formality. The study, hence, utilizes ethnography as a strategy to explore and to map the local value wisdom. The conclusions of this study are: capitalism will be the artificial field where the market must replace the life. The breathing human community becomes merely an object, not subject. The study, then, looks for other alternative outside this consideration by promoting the local wisdom. Such effort really contributes to the construction of yadnya (sincere, balanced) agency relationship pattern and of compensation forms, like olihan-olihan, in which the citizen determines the proportion accepted by the agent.

PENGARUH SERVICESCAPE DAN KUALITAS KOMUNIKASI KARYAWAN TERHADAP LOYALITAS NASABAH MELALUI KEPUASAN NASABAH BANK MANDIRI DI SURABAYA Musriha Musriha
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 2 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this study was to examine direct and indirect effects of an integrated model of servicescape and personal communication quality upon customer loyalty, and considered customer satisfaction as intervening variable. This study used a causal design. The main data used in this study are primary data collected through the circulation of questionnaires to the respondents Mandiri bank customers in Surabaya. The sampling technique using purposive sampling method to determine the sample based on the consideration of researchers. Data Analysis used SEM (Structural Equation Modeling) analysis technique by program package AMOS 16. Based on the analysis it can be concluded that: the result of study supports the influence of servicescape to customer satisfaction, supports the influence of servicescape to customer loyalty, supports the influence of personal communication quality to customer satisfaction, supports the influence of personal communication quality to customer loyalty, supports the influence of customer satisfaction to customer loyalty, supports the influence of servicescape and personal communication quality to customer loyalty through customer satisfaction.

MASALAH KEAGENAN ALIRAN KAS BEBAS, MANAJEMEN LABA DAN RELEVANSI NILAI INFORMASI AKUNTANSI Aulia Fuad Rahman
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 2 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Free cash flow agency problem causes potential conflict of interest between managers and shareholders. Managers of firms with high free cash flow and of low growth opportunity tend to invest in marginal or even negative NPV project and use earnings management to camouflage the effects of non-wealth-maximizing investments. As a result, it is predicted that investors will react to earnings management and free cash flow agency problem and therefore reflected in stock price. In this sense, earnings management and free cash flow agency problem is predicted to have an impact on value relevance of accounting information.The objective of this study is to assess the impact of earnings management on value relevance of earnings and book value. This study also investigates the different effect of earnings management on value relevance of earnings and book value between free cash flow agency problem firms and non free cash flow agency problem firms. Result shows that earnings and book value are value relevance and earnings management decreases those value relevances. The result also conclude that the negative effect of earnings management on value relevance of earnings and book value is higher for free cash flow agency problem firms compared to non free cash flow agency problem firms.

ANALISIS PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL TERHADAP PERSISTENSI LABA DAN ARUS KAS PADA KPRI “KARYA SEHAT” JOMBANG Munawaroh Munawaroh
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 2 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Intention of this research is to know difference between accountancy profit and fiscal profit that is having an effect to persistension of profit and cash flow in one period to the fore and to know how difference impact between accountancy profit and fiscal profit to persistension of profit and cash flow.In writing of this research use approach of descriptive-quantitative at KPRI “Karya Sehat” Jombang. The method to collecting data that used is documentation and interview, while analysis of data use analysis examination of doubled regression.Pursuant to result of examination of data to doubled regression show result of that there are influence or regression between accountancy profit (X1) and fiscal profit (X2) by simultant to persistension of profit. While between accountancy profit (X1) and fiscal profit (X2) by simultant do not have an effect on to cash flow. Examination by parcial show result that there are no influence between variable of accountancy profit (X1) and fiscal profit (X2) to persistension of profit, while accountancy profit (X1) by parcial have an effect to cash flow (X2) but fiscal profit (X2) by parcial do not have an effect on to cash flow (X2). Pursuant to result of examination of data to test of SPSS, the data give information that have happened autocorrelasion at dependent variable persistension of profit, its intention that model of regression there is correlation between mistake of intruder at period of t with mistake of intruder at period of t-1 ( previous) and also happened multicolonieritasion with the meaning that model of regression have found there is existence of correlation between free variable ( independent ).

REAKSI PASAR ATAS VARIABEL MAKRO DAN PROFITABILITAS: KAJIAN PERUSAHAAN DI BURSA EFEK INDONESIA TERKATEGORI DEVENSIFE DAN CYCLICAL INDUSTRY Nur Fadjrih Asyik
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 2 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This study examines the influence of macro variables and profitability to the market reaction to the companies listed in Indonesia Stock Exchange categorized as a defensive industry and cyclical industry. Independent variables in this study are macro variables which consists of inflation (I) and the interest rate (SB) and profitability ratios which consists of return on assets (ROA), return on equity (ROE), gross profit margin (GPM), net profit margin (NPM), as well as the dependent variable is stock returns (RS). Data obtained from ICMD (Indonesian Capital Market Directory), Indonesian Stock Exchange, JSX Monthly, and www.bi.go.id. Objects used in this study were food-beverage industry as a defensive industry and the automotive industry as a cyclical industry in 2007 through 2009. The results showed that the F value is 4.032 with probability value of 0.001, thus statistically significant at 1%. It can be concluded that the macro variables, profitability, and the type of industry (defensive industry and cyclical industry) together have a significant effect on stock returns of manufacturing firms listed on the Indonesia Stock Exchange. Partial coefficient of inflation, interest rates, ROE, GPM, NPM, and the type of industry are 2.695, -4.085, -0.711, -0.616, 0.391, and 0.301 with p-value of 0.002, 0.006, 0.000, 0.033, 0.014, and 0.044 thus statistically significant at the 1% and 5%, thus concluded that the inflation, interest rates, ROE, GPM, NPM, and the types of industries have a significant effect on stock returns of manufacturing firms. Only the ROA variables that do not support the hypothesis.

PERAN STRATEGIS INTELLECTUAL CAPITAL SEBAGAI VARIABEL ANTARA PENGARUH FINANCIAL CAPITAL TERHADAP KINERJA PERUSAHAAN Moh. Nasih
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 2 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

According to the classical theory of the firm, a firm can create value and earn maximum profits through financial capital. This view is valid in a stable environment. In recent decades, environmental conditions getting really erratic. Therefore, the role of financial capital in creating value and profitability is questionable. According to the modern theory of enterprise, intellectual capital is more dominant than the financial capital. This study aimed to examine the relationship/influence of financial capital and intellectual capital, directly or indirectly, to the company's financial performance among banking companies in Indonesia. Data obtained from banks, which in a single entity. Data that qualify the requirements is processed by using Structural Equation Modeling (SEM). The analysis showed that the financial capital (assets) indirectly influential, positive, and has significant impact on the firm's financial performance through intellectual capital and non-financial performance. Indirect effect on the financial performance of assets through intellectual capital is estimated at 0.166 and through non-financial performance to financial performance estimated at 0,600 (ROA) and at 0.617 (NI). Thus it is true that intellectual capital is a strategic asset that mediates the creation of superior performance of banking companies in Indonesia.

PENGARUH KUALITAS LAYANAN DAN PENANGANAN KELUHAN TERHADAP KEPUASAN DAN LOYALITAS NASABAH BANK UMUM SYARIAH DI SURABAYA Anindhyta Budiarti
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 2 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

In the service industry is not only a problem in the quality of service only, other issues that need to be considered is how the handling of complaints from users. Of the complaints handling problems can be used as a measure of quality products and services offered. Thus expected to create satisfaction as well as create user loyalty. Similarly, in the banking business after the economic crisis that occurred in 1997. Banking business demanded proactive to enhance service quality and also in the handling of complaints to the customer who is expected to increase customer satisfactionand loyalty. The purpose of this study is Proving and analyze (1) the influence of service quality on customer satisfaction, (2) the influence of the handling of complaints against customer satisfaction, (3) the influence of customer satisfaction on customer loyalty, (4) the influence of service quality on customer loyalty and (5) influence the handling of complaints against customer loyalty Islamic banks in Surabaya. This research was conducted on Islamic banks in Surabaya. This type of research used in this research is the kind of explanatory research. Respondents in this study are customers of Islamic banks in Surabaya. The number of respondents who researched as much as 150 respondents. The analytical tool used in this study is structural equation modeling (SEM). The analysis showed that service quality has a significant influence on satisfaction. Handling complaints have a significant impact on customer satisfaction. Satisfaction has a significant influence on customer loyalty. Service quality has a significant effect on loyalty. Handling complaints have a significant impact on customer loyalty. Customer satisfaction can be improved by improving the quality of service and complaint handling.

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