JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI
Jurnal Akuntansi, Manajemen dan Ekonomi is bi-annually peer-reviewed journal issued by Faculty of Economics and Business, Universitas Jenderal Soedirman. JAME aims to be the media for publishing empirical issues related to accounting, management, and economics studies. JAME invites manuscripts in the various topics but not limited to, functional areas of accounting, management economics, including behavioral accounting, financial accounting, public sector accounting, marketing management, finance management, operation management, human resource management and economic development. JAME main objective is disseminating empirical issues in accounting, management and economics issues to the broad audiences such as, but not exclusive to academicians, graduate students and business practitioners.
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<![CDATA[The Influence of Audit Tenure and Audit Committee on Earnings Quality ]]>
<![CDATA[Fatima Zakiya Razani]]>;
<![CDATA[Liu Xia]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 1 (2017) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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<![CDATA[One of the Auditor and Audit committee role is to ensure the quality of corporate financial reporting process. This study aims to test the effect of the length of auditor tenure and audit committee on earning quality measured by the absolute value of discretionary accruals. A sample of 465 companies has been selected and data covering the period 2009-2014 has been collected from these firms, where 2325 observation were used in this analysis. The data collected form CSMAR and analyzed using GLS regression analysis. This study found that the short audit tenure on Chinese listed company in Shenzhen Stock Exchange has a significance negative influence on earning quality, meanwhile this study found that audit committee which is measure by the size of the committee does not has a significance influence on earning quality. This study suggests that auditor should have a longer tenure to gain adequate knowledge of client’s business. Moreover companies should strengthen the role of their audit committee in monitoring financial reporting process by improved their activity and financial knowledge of the member.]]>
<![CDATA[Relationship between Openness to Experience and Perception to Political Organizations to Workplace Deviant Behavior ]]>
<![CDATA[Dwi Hastuti]]>;
<![CDATA[Idris Mohd Noor]]>;
<![CDATA[Abdullah Osman]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 1 (2017) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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<![CDATA[This study aims to determine the relationship that exists between openness to experience (one of the personality traits) and perceptions of organizational politics to workplace deviant behavior. Research was conducted by collecting 263 responses from the civil servants in Pekanbaru, Riau. Applying the latest PLS 3.0 analysis tools the results of this research identified positive correlation between openness to experience and perception of the political organization to workplace deviant behavior. The perception of the organization politics has managed to moderate the relationship between openness to experience deviant behavior in the workplace.]]>
<![CDATA[Cross Cultural Consumers Perceptions of Country-of-Origin and Luxury Brands ]]>
<![CDATA[Handini Audita]]>;
<![CDATA[Michael Marck]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 1 (2017) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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<![CDATA[Understanding consumer behavior in the luxury industry is important. The extant literature suggests that cross-cultural conditions reflect the existence of differences in behavior and perceptions of consumers. This research investigated the way consumers in different countries and cultures perceive the country-of-origin concept in the luxury sector and also their perception about luxury brands itself. The purpose of this research was to investigate how the perception of the country-of-origin concept and the concept of luxury brands differs across nations. The value of this research is to provide empirical evidence describing how the different perceptions of country-of-origin issues and luxury brands contribute in the development of the fashion luxury brands industry. This quantitative research utilized online questionnaires attended by 190 respondents distributed from June 2012 to July 2012. Questionnaires were distributed online to different nation groups. The findings of the research indicate two interesting outcomes. First, for the case of fashion luxury brands, there were no significant differences of perceptions among the nation group perceptions regarding the country-of-origin concept. Second, there were significant differences of perceptions among the different nation group perceptions regarding to the luxury brand concept.]]>
<![CDATA[Management Control Systems and Its Effect on Performance ]]>
<![CDATA[Agung Praptapa]]>;
<![CDATA[Mohd Azlan B Yahya]]>;
<![CDATA[Norfaiezah Binti Sawandi]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 1 (2017) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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<![CDATA[This paper discusses how Management Control Systems is used to control performance in local government owned companies in Indonesia. Performance becomes important and unique in local government owned companies since those companies are not only targeted by profit but they also have responsibilities for social function. This study focuses on performance control in water supply companies as typical local government owned company in Indonesia. Balance Scorecard is chosen as the performance measurement tool in all water supply companies in Indonesia. This research applies quantitative research in order to analyze cause effect relationship between variables by using Multiple Regression Analysis. Data is collected through survey by using questionnaires. The respondents were the managerial team and employees of local government owned companies in Indonesia. The results show that four perspectives of Balance Scorecard are modified into four types of performance i.e. financial, service, operational, and human resource performance. This performance measurement is used to control people in achieving targeted performance. Moreover, this performance measurement becomes an important part of management control systems. This research also discovers that management control systems is effective to influence performance, even when some interventions exist.]]>
<![CDATA[Analysis of Determinants the Foreign Exchange Earnings of Tourism Sector in Indonesia ]]>
<![CDATA[Dyike Adella Ramdhani]]>;
<![CDATA[Dedi Supriadi]]>;
<![CDATA[Barokatuminalloh Barokatuminalloh]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 1 (2017) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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<![CDATA[This research aims to analyze determinants of the number of foreign tourist, average foreign tourist expenditure, average length of stay foreign tourist, and dollar exchange rate against rupiah on foreign exchange earnings of tourism sector in Indonesia 2009 – 2013 periods. The data is secondary from Indonesia Statistical Agency, Bank of Indonesia, Ministry of Tourism and Creative Economy, articles, journal, and result of previous researches. This research uses panel data regression analysis. The result shows that the number of foreign tourist, average foreign tourist expenditure, average length of stay foreign tourist and dollar exchange rate against rupiah are giving positive effect on foreign exchange earnings of tourism sector in Indonesia 2009 – 2013 periods. Average length of stay foreign tourist is a variable that mostly affecting on open foreign exchange earnings in Indonesia 2009 – 2013 periods. Based on the result, the government is targeting foreign tourist arrivals to Indonesia for foreign tourists bringing foreign currency so that the rupiah demand will rise and increase tourism foreign exchange. Government, investors and communities leveraging existing infrastructure so that the average length of stay of foreign tourists continues to increase so Enhancing tourism foreign exchange. Stability of rupiah should always be maintained.]]>
<![CDATA[The effect of employee silence dimensions on affective commitment ]]>
<![CDATA[Rizky Rahmatari Handayani]]>;
<![CDATA[Haryadi Haryadi]]>;
<![CDATA[Ratno Purnomo]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 1 (2017) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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<![CDATA[This research is a survey research at employees of KPP Pratama (Tax Service Office) Purwokerto branch. This study takes the title: "The Effect of Employee Silence Dimensions to Affective Commitment". The purpose of this study was to determine the effect of Employee Silence dimensions (in Indonesian silence means silence, silence, silence, silence, or silence) on employee affective commitment. The population in this study were employees of KPP Pratama (Tax Service Office) Purwokerto branch. The number of respondents taken in this study was 54 respondents, then purposive sampling method was used as a means of capturing respondents in accordance with this study.Based on the results of the study and data analysis using Multiple Regression Analysis shows that: (1) Acquiescent Silence has no significant effect on Affective Commitment, (2) Defensive Silence has a negative effect on Affective Commitment, (3) Diffident Silence has no significant effect on Affective Commitment, and (4) Deviant Silence negatively affects the Affective Commitment.The implication of the above conclusions is that it is better for Purwokerto Primary KPP employees to maintain a loyal attitude and willingness to share opinions or input to the organization as a form of participation in order to build a solid and solid organization. In the process, there is a need for positive enthusiasm and healthy competition among employees to strengthen family values as fellow members of the organization.]]>
<![CDATA[The Influence of Audit Tenure and Audit Committee on Earnings Quality ]]>
<![CDATA[Fatima Zakiya Razani]]>;
<![CDATA[Liu Xia]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 1 (2017): Juli - Desember 2017 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2017.19.1.949
<![CDATA[One of the Auditor and Audit committee role is to ensure the quality of corporate financial reporting process. This study aims to test the effect of the length of auditor tenure and audit committee on earning quality measured by the absolute value of discretionary accruals. A sample of 465 companies has been selected and data covering the period 2009-2014 has been collected from these firms, where 2325 observation were used in this analysis. The data collected form CSMAR and analyzed using GLS regression analysis. This study found that the short audit tenure on Chinese listed company in Shenzhen Stock Exchange has a significance negative influence on earning quality, meanwhile this study found that audit committee which is measure by the size of the committee does not has a significance influence on earning quality. This study suggests that auditor should have a longer tenure to gain adequate knowledge of client’s business. Moreover companies should strengthen the role of their audit committee in monitoring financial reporting process by improved their activity and financial knowledge of the member.]]>
<![CDATA[Relationship between Openness to Experience and Perception to Political Organizations to Workplace Deviant Behavior ]]>
<![CDATA[Dwi Hastuti]]>;
<![CDATA[Idris Mohd Noor]]>;
<![CDATA[Abdullah Osman]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 1 (2017): Juli - Desember 2017 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
Show Abstract
|
Download Original
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DOI: 10.32424/1.jame.2017.19.1.952
<![CDATA[This study aims to determine the relationship that exists between openness to experience (one of the personality traits) and perceptions of organizational politics to workplace deviant behavior. Research was conducted by collecting 263 responses from the civil servants in Pekanbaru, Riau. Applying the latest PLS 3.0 analysis tools the results of this research identified positive correlation between openness to experience and perception of the political organization to workplace deviant behavior. The perception of the organization politics has managed to moderate the relationship between openness to experience deviant behavior in the workplace.]]>
<![CDATA[Cross Cultural Consumers Perceptions of Country-of-Origin and Luxury Brands ]]>
<![CDATA[Handini Audita]]>;
<![CDATA[Michael Marck]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 1 (2017): Juli - Desember 2017 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.32424/1.jame.2017.19.1.950
<![CDATA[Understanding consumer behavior in the luxury industry is important. The extant literature suggests that cross-cultural conditions reflect the existence of differences in behavior and perceptions of consumers. This research investigated the way consumers in different countries and cultures perceive the country-of-origin concept in the luxury sector and also their perception about luxury brands itself. The purpose of this research was to investigate how the perception of the country-of-origin concept and the concept of luxury brands differs across nations. The value of this research is to provide empirical evidence describing how the different perceptions of country-of-origin issues and luxury brands contribute in the development of the fashion luxury brands industry. This quantitative research utilized online questionnaires attended by 190 respondents distributed from June 2012 to July 2012. Questionnaires were distributed online to different nation groups. The findings of the research indicate two interesting outcomes. First, for the case of fashion luxury brands, there were no significant differences of perceptions among the nation group perceptions regarding the country-of-origin concept. Second, there were significant differences of perceptions among the different nation group perceptions regarding to the luxury brand concept.]]>
<![CDATA[Management Control Systems and Its Effect on Performance ]]>
<![CDATA[Agung Praptapa]]>;
<![CDATA[Mohd Azlan B Yahya]]>;
<![CDATA[Norfaiezah Binti Sawandi]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 1 (2017): Juli - Desember 2017 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
Show Abstract
|
Download Original
|
Original Source
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Check in Google Scholar
|
DOI: 10.32424/1.jame.2017.19.1.951
<![CDATA[This paper discusses how Management Control Systems is used to control performance in local government owned companies in Indonesia. Performance becomes important and unique in local government owned companies since those companies are not only targeted by profit but they also have responsibilities for social function. This study focuses on performance control in water supply companies as typical local government owned company in Indonesia. Balance Scorecard is chosen as the performance measurement tool in all water supply companies in Indonesia. This research applies quantitative research in order to analyze cause effect relationship between variables by using Multiple Regression Analysis. Data is collected through survey by using questionnaires. The respondents were the managerial team and employees of local government owned companies in Indonesia. The results show that four perspectives of Balance Scorecard are modified into four types of performance i.e. financial, service, operational, and human resource performance. This performance measurement is used to control people in achieving targeted performance. Moreover, this performance measurement becomes an important part of management control systems. This research also discovers that management control systems is effective to influence performance, even when some interventions exist.]]>
