JURNAL EKONOMI DAN BISNIS AIRLANGGA
JURNAL EKONOMI DAN BISNIS AIRLANGGA (J E B A) | JOURNAL OF ECONOMICS AND BUSINESS AIRLANGGA (Formerly Majalah Ekonomi) (p-ISSN: 2338-2686; e-ISSN: 2597-4564) is a scientific peer-reviewed journal published by Faculty of Economics and Business, Universitas Airlangga, Indonesia. Since established in 1981, JEBA is intended provide a medium for dissemination of original and quality research on various topic in economics and business.
The journal calls for articles reporting the research result on accounting, economics, islamic economics and management, and other related fields to be published three times a year (April, August and December). JEBA welcomes for collaboration with profession assocations, research centers and scientific forum such as seminar and confrences.
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92 Documents
<![CDATA[PENGARUH PERSEPSI KEADILAN REMUNERASI TERHADAP KINERJA PELAYANAN PEGAWAI PADA BADAN KEPEGAWAIAN DAERAH PROVINSI JAWA TIMUR ]]>
<![CDATA[Angga Fitri Valina Hartono]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Airlangga Vol. 27 No. 1 (2017): JURNAL EKONOMI DAN BISNIS AIRLANGGA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Airlangga ]]>
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DOI: 10.20473/jeba.V27I12017.39-58
<![CDATA[Sampai dengan saat ini remunerasi di lingkungan Pemerintah dirasa masih menimbulkan kecemburuan di antara para pegawai, hal ini terkait juga dengan penilaian kinerja yang dilakukan dengan DP3 yang notabene penilaiannya secara subjektif dan terkesan formalitas saja. Penelitian ini bertujuan menguji pengaruh persepsi keadilan remunerasi yang dirasakan oleh pegawai terhadap kinerja pelayanan yang mereka berikan, baik secara parsial maupun simultan. Penelitian ini menggunakan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa secara bersama-sama persepsi keadilan remunerasi mempengaruhi kinerja pelayanan pegawai. Semakin tinggi tingkat persepsi pegawai atas keadilan remunerasi maka semakin tinggi kinerja pelayanan yang mereka berikan karena persepsi yang positif akan memberikan dampak yang positif pula terhadap suatu objek. Secara parsial persepsi keadilan distributif dan keadilan prosedural memiliki hubungan yang positif dengan kinerja pelayanan, sedangkan persepsi keadilan interaksional berhubungan negatif dengan kinerja pelayanan. Keadilan distributif menjadi prediktor terbaik dari kinerja pelayanan pegawai. Kata kunci: Keadilan organisasional, remunerasi, kinerja pelayanan]]>
<![CDATA[LUAS PENGUNGKAPAN SUKARELA, ASIMETRI INFORMASI,DAN BIAYA MODAL EKUITAS ]]>
<![CDATA[Novita Adeliana Darma]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Airlangga Vol. 27 No. 1 (2017): JURNAL EKONOMI DAN BISNIS AIRLANGGA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Airlangga ]]>
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DOI: 10.20473/jeba.V27I12017.59-72
<![CDATA[This study examines the effect of voluntary disclosure on the cost of equity capita lwith information asymmetry as an intervening variablein manufacturing companies listed in Indonesia Stock Exchange in the period of 2008-2012. The total population of this study were 203 companies. The research hypotheses were tested using path analysis model with unbalanced panel data. The study concluded that the voluntary disclosure had indirect effect on the cost of equity capital by the information asymmetry as an intervening variable.Keywords: Voluntary Disclosure, InformationAsymmetry, Cost Of EquityCapital]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, STRUKTUR KEPEMILIKAN INSTITUSIONAL, SET KESEMPATAN INVESTASI, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Purwo Adi Nugroho]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Airlangga Vol. 27 No. 1 (2017): JURNAL EKONOMI DAN BISNIS AIRLANGGA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Airlangga ]]>
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DOI: 10.20473/jeba.V27I12017.73-90
<![CDATA[The main purpose of this study was to determine the effect of managerial ownership structure, institutional ownership structure, investment opportunity set and firm size on firm value. The population of this study is a real estate company that listed on the Indonesia Stock Exchange with the observation period 2008 to 2012. Data obtained by the method of purposive sampling and the 42 companies sampled each year. The method of analysis used is multiple linear regression by using SPSS 20.0. The results of this study indicate that: (1) managerial ownership structure has no effect on firm value, (2) institutional ownership structure has significant effect on firm value, (3) investment opportunity set has significant effect on firm value, and (4) firm size has significant effect on firm value. ]]>
<![CDATA[STUDI EMPIRIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SOSIAL DAN LINGKUNGAN PERUSAHAAN MANUFAKTUR DENGAN MEKANISME CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Putu Sukma Kurniawan]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Airlangga Vol. 27 No. 1 (2017): JURNAL EKONOMI DAN BISNIS AIRLANGGA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Airlangga ]]>
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DOI: 10.20473/jeba.V27I12017.91-131
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui pengaruh profitabilitas perusahaan, struktur modal perusahaan, ukuran perusahaan, dan manajemen laba terhadap pengungkapan sosial dan lingkungan perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan melihat peran mekanisme corporate governance sebagai variabel pemoderasi dalam pengaruh tersebut.Populasi dalam penelitian ini sebanyak 74 perusahaan. Periode pengamatan dimulai pada tahun 2008-2012. Pengukuran mekanisme corporate governance menggunakan analisis faktor. Metode statistik yang digunakan adalah analisis regresi moderasi (MRA).Hasil penelitian menunjukkan bahwa profitabilitas perusahaan dan ukuran perusahaan berpengaruh positif terhadap pengungkapan sosial dan lingkungan perusahaan, struktur modal perusahaan berpengaruh negatif terhadap pengungkapan sosial dan lingkungan perusahaan, dan manajemen laba tidak berpengaruh terhadap pengungkapan sosial dan lingkungan perusahaan. Penelitian ini menunjukkan bahwa mekanisme corporate governance sebagai variabel moderasi tidak mampu memperkuat pengaruh profitabilitas perusahaan, struktur modal perusahaan, ukuran perusahaan, dan manajemen laba terhadap pengungkapan sosial dan lingkungan perusahaan. ]]>
<![CDATA[ANALISIS HUBUNGAN VARIABEL MONETER DI INDONESIA SEBELUM DAN SESUDAH PENERAPAN KEBIJAKAN INFLATION TARGETING FRAMEWORK (ITF) PERIODE (1991.1-2010.4) ]]>
<![CDATA[Dhaniar Aji Anggoro]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Airlangga Vol. 27 No. 1 (2017): JURNAL EKONOMI DAN BISNIS AIRLANGGA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Airlangga ]]>
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DOI: 10.20473/jeba.V27I12017.1-18
<![CDATA[Penelitian ini dilakukan untuk meneliti hubungan variabel moneter di Indonesia sebelum dan sesudah penerapan inflation targeting framework (ITF) yang terbagi dalam dua periode yaitu 1991.1-2000.4 dan 2001.1-2010.4. Tulisan ini secara khusus meneliti hubungan masing-masing variabel yaitu nilai tukar, tingkat suku bunga dan M2 terhadap inflasi pada kedua periode dengan menggunakan model vector error correction model (VECM), hasil dari penelitian ini menunjukkan bahwa adanya respon yang berbeda oleh inflasi terhadap masing-masing variabel sebelum dan sesudah penerapan ITF dimana respon terhadap nilai tukar cenderung positif sebelum penerapan ITF dan memiliki kontribusi shock yang besar berbeda dengan sesudah penerapan ITF dimana kontribusi shock terhadap inflasi jauh lebih kecil,sedangkan pada variabel tingkat suku bunga respon inflasi cenderung berfluktuasi sebelum penerapan ITF dan cenderung negatif setelah penerapan ITF dan kontribusi shock terhadap inflasi jauh lebih besar dibandingkan dengan variabel yang lain.Kata kunci:Kebijakan Moneter Indonesia, Inflation Targeting Framework (ITF), Vector Error Correction Model (VECM),M2,Tingkat Suka Bunga, Nilai Tukar.]]>
<![CDATA[PENGARUH UMUR, GENDER, DAN PENDIDIKAN TERHADAP PERILAKU RISIKO AUDITOR DALAM KONTEKS AUDIT ATAS LAPORAN KEUANGAN ]]>
<![CDATA[Taufiequr R. Wirosari]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Airlangga Vol. 27 No. 1 (2017): JURNAL EKONOMI DAN BISNIS AIRLANGGA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Airlangga ]]>
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DOI: 10.20473/jeba.V27I12017.132-148
<![CDATA[ABSTRACTThis research aims to examines and proves the influence of auditor’s risk behavior generated by age, gender, and education. This is important because risk is the main focus on Professional Standard on Auditing (PSA) as auditor guidance to audit of financial statement, so it is important to examine that auditor perception and propensity to face that risk.This study is a quantitative approach, which respondents are auditors involved in the audit of financial statements in Indonesian. The data was collected using a questionnaire Ionescu & Turlea (2011). This research using age (X1), gender (X2), and education (X3) as independent variable and auditor’s risk behavior (Y) as dependent variable. Hypothesis testing was performed using multiple linear regression with a 5% significance level. The result show age has a positive and significant influence on auditor’s risk behavior, in a financial audit context, while gender and education has not significant influence on auditor’s risk behavior.]]>
<![CDATA[PENGARUH MOTIVASI DAN STRES KERJA TERHADAP KINERJA DENGAN KETERLIBATAN KERJA SEBAGAI VARIABEL INTERVENING ( STUDI PADA KARYAWAN BAGIAN PRODUKSI ) PT. FITRAFOOD INTERNATIONAL ]]>
<![CDATA[Darrylia Jennyfer Darwin]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Airlangga Vol. 27 No. 1 (2017): JURNAL EKONOMI DAN BISNIS AIRLANGGA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Airlangga ]]>
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DOI: 10.20473/jeba.V27I12017.19-38
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui adanya pengaruh motivasi dan stress kerja terhadap kinerja dengan keterlibatan kerja sebagai variable intervening (studi pada karyawan bagian produksi) PT. Fitra Food International yang berjumlah 102 orang. Metode pengumpulan data yang digunakan dalam penelitian ini membaca literature- literature dan penelitian sebelumnya dan penyebaran kuesioner. Data yang dianalisis dari hasil tersebut diolah dengan path analisis. Pengujian validitas dilakukan dengan bantuan SPSS 16.0 for windows dan model pengukuran yang diperoleh dari pengolahan data menggunakan AMOS yang menunjukkan hasil penelitian menunjukkan bahwa variable motivasi kerja berpengaruh signifikan terhadap keterlibatan kerja, kemudian variable stress kerja berpengaruh signifikan terhadap keterlibatan kerja, lalu variable keterlibatan kerja berpengaruh signifikan terhadap kinerja karyawan, kemudian variable motivasi kerja berpengaruh signifikan terhadap kinerja karyawan dan variable stress kerja berpengaruh signifikan kinerja karyawan. Kata kunci: motivasi, stress kerja, kinerja, keterlibatan kerja]]>
<![CDATA[TEKNIK MENGUNGKAP TAX FRAUD ]]>
<![CDATA[Wawan Hermansyah]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Airlangga Vol. 27 No. 1 (2017): JURNAL EKONOMI DAN BISNIS AIRLANGGA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Airlangga ]]>
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DOI: 10.20473/jeba.V27I12017.149-182
<![CDATA[Fraud is an array of irregularities and illegal act characterized by intention deception. The purpose of this study is to formulate revealed techniques of tax fraud using indirect and direct technique. 1). Indirect technique use vertical analysis, horisontal analysis, and ratio analysis technique, and 2). Direct technique use physics test. The development of this issue can be a solution for tax fraud’s problem in Indonesia. Otherwise, the study is only concerned to find sales transactions without value added tax and sales transactions that only paid a part to treasury find.This study is qualitative research with the Source of research data are balance, income statement, and cash flows statement. The method of collecting data use participation of observation. And then analysis of research data use hermeneutics.These result indicate that vertical test analysis technique and horizontal analysis technique have significant percentage and ratio analysis techniques showed indications of fraud with score M > 5,24. Besides, based on the result of physical tests showed that PT. NN less deposit the tax obligatios and hasn’t paid value added tax to treasury fund.]]>
<![CDATA[PENGARUH MEKANISME CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ 45 ]]>
<![CDATA[Fariz Maulana Ghazali]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Airlangga Vol. 29 No. 2 (2019): JURNAL EKONOMI DAN BISNIS AIRLANGGA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Airlangga ]]>
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DOI: 10.20473/jeba.V29I22019.119-131
<![CDATA[Introduction: The objective of this research is to examine how to influence of corporate governance and earnings management on financial performance. Methods: Independent variables in this research are managerial ownership, institutional ownership, independent commissioners, audit committees and earnings management. Dependent variable is financial performance. Earnings management in this research was measured using Modified Jones Models, while financial performance was measured by cash flow return on assets (CFROA). Sampel was conducted on the company that listed at Indeks 45 Indonesia Stock Exchange. The sample period of this research is 2013. Data of this research are analyzed using multiple regression. Results: The results of the analysis show that managerial ownership, institutional ownership, independent commissioners and audit committees have not influence to financial performance. Earnings management have influence to financial performance.Conclusion and suggestion: Subsequent research can make comparisons between stock indices on the Indonesia Stock Exchange and the use of different models in determining corporate governance and discretionary accruals and extending the observation period so that there are mechanisms for corporate governance and earnings management with different points of view.]]>
<![CDATA[RANCANGAN BALANCED SCORECARD DALAM PENCAPAIAN SASARAN STRATEGIK ]]>
<![CDATA[Natalia Wijaya]]>;
<![CDATA[Andry Irwanto]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Airlangga Vol. 30 No. 2 (2020): JURNAL EKONOMI DAN BISNIS AIRLANGGA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Airlangga ]]>
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DOI: 10.20473/jeba.V30I22020.135-150
<![CDATA[Introduction: This study to help the company evaluate the implementation strategies its is intended to design performance measurement using balanced scorecard in a light brick manufacturing company.Methods: This study uses uses qualitative in collecting data methods for designing Balanced ScorecardResults: The results showed that the company had a vision, mission, and strategy in making light bricks but it had not yet been translated into action. In the financial perspective the company driven by strategic goals in the form of increased revenue and cost efficiency. On the perspective of its target customers is the improvement of product quality and customer service as well as the reputation and image of the company. On the internal perspective is production planning, partnerships with suppliers, market and customer service capacity. The learning and growth perspective on implementation of corporate values, development of human resources, and development of an integrated information system is its target.Conclusion and suggestion: Balanced scorecard design is expected to assist companies in implementing it properly.]]>
