cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. sleman,
Daerah istimewa yogyakarta
INDONESIA
Gadjah Mada International Journal of Business
Published by Universitas Gadjah Mada
ISSN : 14111128     EISSN : 23387238     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Gadjah Mada International Journal of Business (GamaIJB) is a peer-reviewed journal published three times a year (January-April, May-August, and September-December) by Master of Management Program, Faculty of Economics and Business, Universitas Gadjah Mada. GamaIJB is intended to be the journal for publishing articles reporting the results of research on business, especially in the context of emerging economies. The GamaIJB invites manuscripts in the various topics include, but not limited to, functional areas of management, accounting, international business, entrepreneurship, business economics, risk management, knowledge management, information systems, ethics, and sustainability.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue " Vol 14, No 3 (2012): September-December" : 5 Documents clear
Does Auditor Tenure Reduce Audit Quality? Junaidi, -; Miharjo, Setiyono; Hartadi, Bambang
Gadjah Mada International Journal of Business Vol 14, No 3 (2012): September-December
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.778 KB)

Abstract

Reduced auditor independence and the rise of corporate accounting manipulations have caused trust of the users in audited financial statements to begin to decline, so users of financial statements are questioning whether public accountants are independent parties. This research issue is related to the Decree of the Minister of Finance No. 17 in 2008 about public accountant services. Giving attestation services, in the form of financial statements about an entity, are conducted by the audit firm for no longer than 6 consecutive fiscal years and by a public accountant for 3 consecutive fiscal years at the longest. The purpose of this research is to examine empirically the influence of auditor tenure on audit quality. Auditor tenure is measured as the length of the auditor-client relationship. Audit quality is measured by the propensity of auditors to issue a going-concern opinion. This study uses a sample of firms listed on the Indonesia Stock Exchange during the 2003-2008 period. Research analysis uses logit model to measure the effect of auditor tenure on the auditors’ propensity to publish a going-concern opinion. The hypothesis which states that the length of auditor tenure influences negatively the propensity of auditors to issue a going-concern opinion is statistically supported. This research is expected to provide empirical evidence about the importance of limiting of the auditor-client relationship.       
In Search for Anchors The Fundamental Motivational Force in Compensating for Human Vulnerability Riyono, Bagus; Himam, Fathul; -, Subandi
Gadjah Mada International Journal of Business Vol 14, No 3 (2012): September-December
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.741 KB)

Abstract

The purpose of this study is to develop a new integrative theory of motivation drawn from the existing theories and data. The method used is a combination of meta-ethnography and grounded theory. The second phase of the study employed a thought experiment to test the newly developed theoretical propositions of motivational force. The first phase of the study revealed a central phenomenon for the occurrence of motivational force, i.e. “In Search for Anchors,” which is a result of the paradox between freedom to choose and human vulnerability. “Freedom to choose” is the central factor of a motivational model that includes “urge,” “challenge,” “incentive,” and “meaning.” These five factors are motivational sources, which have holistic-dynamic-integrative interaction. Human vulnerability is the other side of the motivational model that comprises risk, uncertainty, and hope that ignite motivational force. The dynamic interaction of risk, uncertainty, and hope is represented in a mathematical formula that produces the strength of the force, (R – H)2 x U, which can be potrayed in a “twin-peak” curve. The thought experiment was conducted to test the hypothetical formula. The result shows that the “twin-peak” hypothesis is supported but the shape of the curve is found to be not symmetrical. The data show that hope is the strongest motivational force, therefore the formula is modified into = (R – U)2 x H. The implication of the study and the utility of the new theory are discussed.        
An Alternative to Optimize the Indonesian’s Airport Network Design: An Application of Minimum Spanning Tree (MST) Technique Lusiantoro, Luluk; Ciptono, Wakhid Slamet
Gadjah Mada International Journal of Business Vol 14, No 3 (2012): September-December
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.808 KB)

Abstract

Using minimum spanning tree technique (MST), this exploratory research was done to optimize the interrelation and hierarchical network design of Indonesian’s airports. This research also identifies the position of the Indonesian’s airports regionally based on the ASEAN Open Sky Policy 2015. The secondary data containing distance between airports (both in Indonesia and in ASEAN), flight frequency, and correlation of Gross Domestic Regional Product (GDRP) for each region in Indonesia are used as inputs to form MST networks. The result analysis is done by comparing the MST networks with the existing network in Indonesia. This research found that the existing airport network in Indonesia does not depict the optimal network connecting all airports with the shortest distance and maximizing the correlation of regional economic potential in the country. This research then suggests the optimal networks and identifies the airports and regions as hubs and spokes formed by the networks. Lastly, this research indicates that the Indonesian airports have no strategic position in the ASEAN Open Sky network, but they have an opportunity to get strategic positions if 33 airports in 33 regions in Indonesia are included in the network.     
What Factors Constitute Structures of Clustering Creative Industries? Incorporating New Institutional Economics and New Economic Sociology into A Conceptual Framework Ismalina, Poppy
Gadjah Mada International Journal of Business Vol 14, No 3 (2012): September-December
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.588 KB)

Abstract

Creative industries tend to cluster in specific places and the reasons for this phenomenon can be a multiplicity of elements linked mainly to culture, creativity, innovation and local development. In the international literature, it is pretty well recognized that creativity is frequently characterized by the agglomeration of firms so that creative industries are not homogeneously distributed across the territory but they are concentrated in the space. Three theories are becoming the dominant theoretical perspectives in agglomeration economies theory and they are increasingly being applied in industrial clusters analysis to study the effect of clustering industries. The theories are Marshall’s theoretical principles of localization economies, Schmitz’s collective efficiency and Porter’s five-diamond approach. However, those have adequately theorized neither the institutionalization process through which change takes place nor the socio-economic context of the institutional formations of clustering creative industries. This text begins by reviewing three main theories to more fully articulate institutionalization processes of an economic institution. Specifically, this paper incorporates new institutional economics (NIE) and new economic sociology (NES) to explain the processes associated with creating institutional practices within clustering creative industries. Both streams of institutional theory constitute that economic organizations are socially constructed. Next, this text proposes the framework that depicts the socio-economic context better and more directly addresses the dynamics of enacting, embedding and changing organizational features and processes within clustering creative industries. Some pertinent definitions are offered to be used in a conceptual framework of research about how economic institutions like clustering creative industries constitute their structures.    
The Impact of Public Capital Investments on the Revenue Growth of Medium Enterprise in Indonesia Tirtosuharto, Darius
Gadjah Mada International Journal of Business Vol 14, No 3 (2012): September-December
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.852 KB)

Abstract

Public capital investment represents the role of state and local governments in supporting greater capacity of private enterprises to gain success in a market economy measured by revenue growth. Medium enterprises are considered as the catalysts for economic growth and competitiveness particularly in developing countries due to efficiency and flexibility in an adverse economic environment. Using aggregate data of 30 states (provinces) in Indonesia from 1997-2002, the impact of public capital investment on the revenue growth of medium enterprise is examined. The paper finds that only medium enterprises in the industrial and trading sector benefited from public capital investments and the most optimum capital investment is in transport infrastructure.    

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2012 2012


Reset
Filter By Issues
All Issue Vol 25, No 3 (2023): September-December Vol 25, No 2 (2023): May-August Vol 25, No 1 (2023): January-April Vol 24, No 3 (2022): September-December 2022 Vol 24, No 2 (2022): May - August 2022 Vol 24, No 1 (2022): January-April Vol 23, No 3 (2021): September-December Vol 23, No 2 (2021): May-August Vol 23, No 1 (2021): January-April Vol 22, No 3 (2020): September-December Vol 22, No 2 (2020): May-August Vol 22, No 1 (2020): January-April Vol 21, No 3 (2019): September-December Vol 21, No 2 (2019): May-August Vol 21, No 1 (2019): January-April Vol 20, No 3 (2018): September-December Vol 20, No 2 (2018): May-August Vol 20, No 1 (2018): January-April Vol 19, No 3 (2017): September-December Vol 19, No 2 (2017): May-August Vol 19, No 1 (2017): January- April Vol 18, No 3 (2016): September-December Vol 18, No 2 (2016): May-August Vol 18, No 1 (2016): January-April Vol 17, No 3 (2015): September-December Vol 17, No 3 (2015): September-December Vol 17, No 2 (2015): May-August Vol 17, No 1 (2015): January-April Vol 17, No 1 (2015): January-April Vol 16, No 3 (2014): September-December Vol 16, No 3 (2014): September-December Vol 16, No 2 (2014): May-August Vol 16, No 2 (2014): May-August Vol 16, No 1 (2014): January-April Vol 16, No 1 (2014): January-April Vol 15, No 3 (2013): September - December Vol 15, No 3 (2013): September - December Vol 15, No 2 (2013): May-August Vol 15, No 2 (2013): May-August Vol 15, No 1 (2013): January - April Vol 15, No 1 (2013): January - April Vol 14, No 3 (2012): September-December Vol 14, No 3 (2012): September-December Vol 14, No 2 (2012): May - August Vol 14, No 2 (2012): May - August Vol 14, No 1 (2012): January - April Vol 14, No 1 (2012): January - April Vol 13, No 3 (2011): September-December Vol 13, No 3 (2011): September-December Vol 13, No 2 (2011): May-August Vol 13, No 2 (2011): May-August Vol 13, No 1 (2011): January-April Vol 13, No 1 (2011): January-April Vol 12, No 3 (2010): September - December Vol 12, No 3 (2010): September - December Vol 12, No 2 (2010): May - August Vol 12, No 2 (2010): May - August Vol 12, No 1 (2010): January - April Vol 12, No 1 (2010): January - April Vol 11, No 3 (2009): September - December Vol 11, No 3 (2009): September - December Vol 11, No 2 (2009): May - August Vol 11, No 2 (2009): May - August Vol 11, No 1 (2009): January - April Vol 11, No 1 (2009): January - April Vol 10, No 3 (2008): September - December Vol 10, No 3 (2008): September - December Vol 10, No 2 (2008): May - August Vol 10, No 2 (2008): May - August Vol 10, No 1 (2008): January - April Vol 10, No 1 (2008): January - April Vol 9, No 3 (2007): September - December Vol 9, No 3 (2007): September - December Vol 9, No 2 (2007): May - August Vol 9, No 2 (2007): May - August Vol 9, No 1 (2007): January - April Vol 9, No 1 (2007): January - April Vol 8, No 3 (2006): September-December Vol 8, No 3 (2006): September-December Vol 8, No 2 (2006): May - August Vol 8, No 2 (2006): May - August Vol 8, No 1 (2006): January-April Vol 8, No 1 (2006): January-April Vol 7, No 3 (2005): September-December Vol 7, No 3 (2005): September-December Vol 7, No 2 (2005): May-August Vol 7, No 2 (2005): May-August Vol 7, No 1 (2005): January-April Vol 7, No 1 (2005): January-April Vol 6, No 3 (2004): September-December Vol 6, No 3 (2004): September-December Vol 6, No 2 (2004): May-August Vol 6, No 2 (2004): May-August Vol 6, No 1 (2004): January-April Vol 6, No 1 (2004): January-April Vol 5, No 3 (2003): September-December Vol 5, No 3 (2003): September-December Vol 5, No 2 (2003): May-August Vol 5, No 2 (2003): May-August Vol 5, No 1 (2003): January-April Vol 5, No 1 (2003): January-April Vol 4, No 3 (2002): September-December Vol 4, No 3 (2002): September-December Vol 4, No 2 (2002): May-August Vol 4, No 2 (2002): May-August Vol 4, No 1 (2002): January-April Vol 1, No 2 (1999): September More Issue