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INDONESIA
Journal of Indonesian Economy and Business
Published by Universitas Gadjah Mada
ISSN : 20858272     EISSN : 23385847     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Indonesian Economy and Business (JIEB) is open access, peer-reviewed journal whose objectives is to publish original research papers related to the Indonesian economy and business issues. This journal is also dedicated to disseminating the published articles freely for international academicians, researchers, practitioners, regulators, and public societies. The journal welcomes author from any institutional backgrounds and accepts rigorous empirical or theoretical research paper with any methods or approach that is relevant to the Indonesian economy and business content, as long as the research fits one of three salient disciplines: economics, business, or accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 12 Documents
 1   2 
Search results for , issue "Vol 23, No 4 (2008): October" : 12 Documents clear
MOTIVASI, BATASAN, DAN PELUANG MANAJEMEN LABA (Studi Empiris pada Industri Perbankan yang terdaftar di Bursa Efek Jakarta) none author, none author
Journal of Indonesian Economy and Business Vol 23, No 4 (2008): October
Publisher : Journal of Indonesian Economy and Business

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Abstract

The purposes of this research are: (1) to test the relationship between information asymmetry, audit quality (constraints on earnings management) and earningsmanagement, and (2) to test the influence banking regulation, profitability (incentives to manage earnings) to earnings management. The regulation mentioned in this research is banking regulation which directly and indirectly influences company earnings. They are carefulness regulation and health level regulation. The main motivation of earningsmanagement by the banking industry is to fulfill the regulation. Result of this research can benefit to theory development, accounting standard organizer, regulator (BankIndonesia), and also investor.This research data are collected from ICMD (Indonesian Capital Market Directory) and/or annual report company which are provided by the Capital Market ReferenceCenter (PRPM) of Indonesia Stock Exchange (BEI) and also financial statement of public banking companies published by Indonesia Banking Directory. Population of this research is all public bank exists at Indonesian in the year 1999 until 2004 which enlist in BEI. Purposive sampling method was used to collecting data, and 120 observations are collected.The existence of earnings management in banking industries is indicated by the mean of discretionary accrual not equal to zero (negative). The discretionary accrual as a proxyto earnings management is influenced by the health level banking regulation. Banks whose health score decrease make reducing earnings to can increase their balance of productive assets loss allowance (PPAP). Information asymmetry moderates relationship between banking regulation of carefulness and earnings management. This conclusion support the research of Rahmawati (2006), Beaver and Engel (1996), Wahlen (1994), Moyer (1990), Niswander and Swanson (2000). Audit quality do not influenced earnings management in this research, because this research uses audit quality proxy with size of public accountant firm. Profitability influences earnings management at significant 10%.Keywords: earnings management, information asymmetry, banking regulation, audit quality, profitability.
OWNERSHIP STRUCTURES AND BANK PERFORMANCE: A STUDY OF INDONESIAN LISTED BANKS Mardinna, Votivia
Journal of Indonesian Economy and Business Vol 23, No 4 (2008): October
Publisher : Journal of Indonesian Economy and Business

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Abstract

Krisis moneter 1997–1998 merupakan titik tolak perubahanmendasar dari struktur kepemilikan bank di Indonesia. Divestasi perbankan yang dilakukan pascarestrukturisasi perbankan telah mengubah peta struktur perbankan di Indonesia. Majoritas kepemilikan bank-bank di Indonesia kini dikuasai oleh pihak asing.Sementara itu, mengingat majoritas kepemilikan saham perbankan dimiliki asing, sebagian besar bank tersebut cenderung mengganti direktur utama (chief executive officer) dengan bankir asing.Penelitian ini bertujuan untuk melihat pengaruh strukturkepemilikan dengan performa bank, berdasarkan pendekatanprofitabilitas dan penilaian pasar (accounting-based measures and market-based measures).Dengan menggunakan data panel untuk 12 bank listed diIndonesia selama 2004–2007 dan metode generalized least square fixed effect model, penelitian ini menemukan bahwa terdapat hubungan yang signifikan antara struktur kepemilikan dan latar belakang CEO dengan performa bank.Kata kunci: Restrukturisasi perbankan, struktur kepemilikan, dan performa bank
EKSPROPRIASI MELALUI UTANG DALAM STRUKTUR KEPEMILIKAN ULTIMAT Siregar, M.B.A., Ak., Dr. Baldric
Journal of Indonesian Economy and Business Vol 23, No 4 (2008): October
Publisher : Journal of Indonesian Economy and Business

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Abstract

This study addresses ultimate ownership issue and investigates its implications on leverage. By using sample consists of firms listed in the Jakarta Stock Exchange for the period from 2000 to 2004, this study shows that the publicly traded firm ultimate ownership is concentrated in the hands of controlling shareholders. Ownership concentration can be divided into those of cash flow rights and control rights. Those two concentrations do not go together but have different implications. The controlling shareholders enhance their control domination through pyramid structures and crossholdings among firms. Control flow rights consequently exceed cash flow rights. The cash flow right concentration is a financial incentive to avoid expropriation. This conclusion is support by evidence of negative effects of cash flow rights on leverage. On the other hand, control right concentration is an incentive to generate private benefits through expropriation. This conclusion is support by evidence of positive effects of control rights on leverage. When control and cash flow rights are separated, the controlling shareholders have higher incentive to expropriation by participating in management. This is so because of higher negative effect of cash flow right leverage on leverage.Keywords: cash flow rights, control rights, cash flow right leverage, pyramiding, cross-holding,
PENGARUH PEMBELANJAAN PERIKLANAN DAN PROMOSI HARGA PADA EKUITAS MEREK Killa, Maklon Felipus
Journal of Indonesian Economy and Business Vol 23, No 4 (2008): October
Publisher : Journal of Indonesian Economy and Business

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Abstract

This study aimed to examine the effect of perceived advertising spending and price deal on brand equity’s dimension, and the effect of brand equity’s dimension onbrand equity based on consumer’s perspective. University students in Yogyakarta were taken for the sample, those who owned and used notebook. Meanwhile thepurposive sampling was used for sampling technique. 350 questionnaires were distributed and 328 were used. The finding showed that brand loyalty was positivelyand significantly affected on brand equity, whereas perceived quality, brand awareness, and brand image were not positively and significantly affected on brandequity. Besides, perceived advertising spending was positively and significantly affected the dimension of brand equity (perceived quality, brand loyalty, brandawareness, and brand image). Price deal was negatively and significantly affected on perceived quality and brand image.Keywords: Brand equity, perceived quality, brand loyalty, brand awareness, brand image, perceived advertising spending, price deals 
INTENSI KEWIRAUSAHAAN MAHASISWA: STUDI PERBANDINGAN ANTARA INDONESIA, JEPANG DAN NORWEGIA Indarti, Nurul; Rostiani, Rokhima
Journal of Indonesian Economy and Business Vol 23, No 4 (2008): October
Publisher : Journal of Indonesian Economy and Business

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Abstract

Survey towards 332 students from three different universities in three different countries (Indonesia, Japan and Norway) shows that entrepreneurial intentions among the students and the influencing factors differs across countries. The main objective is to compare the impact of different economic and cultural contexts. Results reveals that selfefficacy influence entrepreneurial intention among Indonesian and Norwegian students.Instrumental readiness and working experience become key factors that influence entrepreneurial intention among Norwegian students. Educational background becomes akey factor that influence entrepreneurial intention among Indonesian students, in the opposite direction. Need for achievement, age and gender have no statistically significant impact. However, they only explain 28.2 percent, 14.2 percent, and 24.8 percent (R2) of the total variance of the entrepreneurial intention for Indonesia, Japan and Norway respectively. This study is expected to be inputs for universities, government institutions, and policy makers so that can stimulate and encourage entrepreneurship spirit.Keywords: entrepreneur intention, needs for achievement, self efficacy, instrumental readiness
KEEFEKTIFAN KERJASAMA ANTARLEMBAGA DALAM OPERASI PEMULIHAN TERHADAP BENCANA ALAM: STUDI EMPIRIS DI YOGYAKARTA DAN JAWA TENGAH Purnomo, Hadi; Utomo, Hargo
Journal of Indonesian Economy and Business Vol 23, No 4 (2008): October
Publisher : Journal of Indonesian Economy and Business

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Abstract

This study examines the effectiveness of interagency cooperation in the natural disaster recovery operation. This includes an investigation of the extent to which the situational factors (leadership, communication, trust, and commitment) influence interagency processes and outcomes. These factors reflect the behavioral aspect of interagency cooperation.Data were collected through a survey followed by semi-structured interviews to representatives of both governmental and non-governmental organizations involved in the disaster recovery operation of the post earthquake in Yogyakarta and Central Java. Several hypotheses were proposed and tested to assess the magnitude and significance of the observed variables.The result indicates different level of perceived attainment amongst organizations involved in the disaster recovery operations. The behavioral aspects of the organizational leaders were significantly influenced the cooperation processes, which leads to inter-agency outcomes. The main contribution of this study is its presentation and empirical evidence of the proposed model of inter-agency cooperation.Key Words: effectiveness, interagency cooperation, disaster recovery
INTENSI KEWIRAUSAHAAN MAHASISWA: STUDI PERBANDINGAN ANTARA INDONESIA, JEPANG DAN NORWEGIA Nurul Indarti; Rokhima Rostiani
Journal of Indonesian Economy and Business (JIEB) Vol 23, No 4 (2008): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (151.091 KB) | DOI: 10.22146/jieb.6316

Abstract

Survey towards 332 students from three different universities in three different countries (Indonesia, Japan and Norway) shows that entrepreneurial intentions among the students and the influencing factors differs across countries. The main objective is to compare the impact of different economic and cultural contexts. Results reveals that self-efficacy influence entrepreneurial intention among Indonesian and Norwegian students. Instrumental readiness and working experience become key factors that influence entrepreneurial intention among Norwegian students. Educational background becomes a key factor that influence entrepreneurial intention among Indonesian students, in the opposite direction. Need for achievement, age and gender have no statistically significant impact. However, they only explain 28.2 percent, 14.2 percent, and 24.8 percent (R2) of the total variance of the entrepreneurial intention for Indonesia, Japan and Norway respectively. This study is expected to be inputs for universities, government institutions, and policy makers so that can stimulate and encourage entrepreneurship spirit. 
KEEFEKTIFAN KERJASAMA ANTARLEMBAGA DALAM OPERASI PEMULIHAN TERHADAP BENCANA ALAM: STUDI EMPIRIS DI YOGYAKARTA DAN JAWA TENGAH Hadi Purnomo; Hargo Utomo
Journal of Indonesian Economy and Business (JIEB) Vol 23, No 4 (2008): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.025 KB) | DOI: 10.22146/jieb.6317

Abstract

This study examines the effectiveness of interagency cooperation in the natural disaster recovery operation. This includes an investigation of the extent to which the situational factors (leadership, communication, trust, and commitment) influence interagency processes and outcomes. These factors reflect the behavioral aspect of interagency cooperation.Data were collected through a survey followed by semi-structured interviews to representatives of both governmental and non-governmental organizations involved in the disaster recovery operation of the post earthquake in Yogyakarta and Central Java. Several hypotheses were proposed and tested to assess the magnitude and significance of the observed variables.The result indicates different level of perceived attainment amongst organizations involved in the disaster recovery operations. The behavioral aspects of the organizational leaders were significantly influenced the cooperation processes, which leads to inter-agency outcomes. The main contribution of this study is its presentation and empirical evidence of the proposed model of inter-agency cooperation.
MOTIVASI, BATASAN, DAN PELUANG MANAJEMEN LABA (STUDI EMPIRIS PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK JAKARTA) Rahmawati Rahmawati
Journal of Indonesian Economy and Business (JIEB) Vol 23, No 4 (2008): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.89 KB) | DOI: 10.22146/jieb.6318

Abstract

The purposes of this research are: (1) to test the relationship between information asymmetry, audit quality (constraints on earnings management) and earnings management, and (2) to test the influence banking regulation, profitability (incentives to manage earnings) to earnings management. The regulation mentioned in this research is banking regulation which directly and indirectly influences company earnings. They are carefulness regulation and health level regulation. The main motivation of earnings management by the banking industry is to fulfill the regulation. Result of this research can benefit to theory development, accounting standard organizer, regulator (Bank Indonesia), and also investor. This research data are collected from ICMD (Indonesian Capital Market Directory) and/or annual report company which are provided by the Capital Market Reference Center (PRPM) of Indonesia Stock Exchange (BEI) and also financial statement of public banking companies published by Indonesia Banking Directory. Population of this research is all public bank exists at Indonesian in the year 1999 until 2004 which enlist in BEI. Purposive sampling method was used to collecting data, and 120 observations are collected. The existence of earnings management in banking industries is indicated by the mean of discretionary accrual not equal to zero (negative). The discretionary accrual as a proxy to earnings management is influenced by the health level banking regulation. Banks whose health score decrease make reducing earnings to can increase their balance of productive assets loss allowance (PPAP). Information asymmetry moderates relationship between banking regulation of carefulness and earnings management. This conclusion support the research of Rahmawati (2006), Beaver and Engel (1996), Wahlen (1994), Moyer (1990), Niswander and Swanson (2000). Audit quality do not influenced earnings management in this research, because this research uses audit quality proxy with size of public accountant firm. Profitability influences earnings management at significant 10%.
OWNERSHIP STRUCTURES AND BANK PERFORMANCE: A STUDY OF INDONESIAN LISTED BANKS Votivia Mardinna
Journal of Indonesian Economy and Business (JIEB) Vol 23, No 4 (2008): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.444 KB) | DOI: 10.22146/jieb.6319

Abstract

Krisis moneter 1997–1998 merupakan titik tolak perubahan mendasar dari struktur kepemilikan bank di Indonesia. Divestasi perbankan yang dilakukan pascarestrukturisasi perbankan telah mengubah peta struktur perbankan di Indonesia. Majoritas kepemilikan bank-bank di Indonesia kini dikuasai oleh pihak asing. Sementara itu, mengingat majoritas kepemilikan saham perbankan dimiliki asing, sebagian besar bank tersebut cenderung mengganti direktur utama (chief executive officer) dengan bankir asing. Penelitian ini bertujuan untuk melihat pengaruh struktur kepemilikan dengan performa bank, berdasarkan pendekatan profitabilitas dan penilaian pasar (accounting-based measures and market-based measures). Dengan menggunakan data panel untuk 12 bank listed di Indonesia selama 2004–2007 dan metode generalized least square fixed effect model, penelitian ini menemukan bahwa terdapat hubungan yang signifikan antara struktur kepemilikan dan latar belakang CEO dengan performa bank.

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