Jurnal Ekonomi Modernisasi最新文献_第8页

Perubahan Harga Saham Perusahaan Tekstil dan Garmen di Indonesia 印尼纺织服装公司价格的变化

Jurnal Ekonomi Modernisasi Pub Date : 2018-08-28 DOI: 10.21067/JEM.V14I2.2378

Sriyono Sriyono, Aminatus Solihah

引用次数: 0

Jurnal Ekonomi Modernisasi Pub Date : 2018-08-26 DOI: 10.21067/JEM.V14I2.2511

Citra Sarasmitha, Bambang Subroto, A. Rahman

{"title":"Dewan Komisaris dan Biaya Utang","authors":"Citra Sarasmitha, Bambang Subroto, A. Rahman","doi":"10.21067/JEM.V14I2.2511","DOIUrl":"https://doi.org/10.21067/JEM.V14I2.2511","url":null,"abstract":"This study examine the effect of board stock ownership, board size, frequency of board meeting, and the independence of the board against the cost of debt (bonds). The population in this study is a bond that has a yield to maturity (t + 1) number in the period 2012-2016. The sample method used is purposive sampling. Methods of data analysis using multiple regression. The results of this research indicate that board stock ownership, board size, the frequency of meetings of the board, and the independence of the board does not affect the cost of debt (bond). The results of the first and second sensitivity test show that board stock ownership, board size, the frequency of meetings of the board, and the independence of the board do not affect the bond rating. The research finding show that the board of commissioners has not been able to contribute to the reduction in bond debt costs. The results of this study are in line with the phenomenon in Indonesia that there are only 4 public companies that entered the ASEAN 50 TOP award of the Asean Corporate Gorvenance Scorecard in 2017. These conditions illustrate that corporate governance in Indonesia is still weak.The results of this study are not able to support agency theory and theory of the firm. The results of this study can be used by OJK to improve the standards of the board. \u0000 ","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46107413","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Sustainability Marketing Tourism pada Kampung Wisata 可持续发展营销旅游pada Kampung Wisata

Jurnal Ekonomi Modernisasi Pub Date : 2018-08-26 DOI: 10.21067/JEM.V14I2.2381

Mega Mirasaputri Cahyanti, Wachidatuz Zuhria Iliyawati

引用次数: 0

Desakan Kuasa dalam Penentuan Harga Jual

Jurnal Ekonomi Modernisasi Pub Date : 2018-07-29 DOI: 10.21067/JEM.V14I1.2512

Ade Ikhlas Amal Alam, Iwan Triyuwono, A. Mulawarman

引用次数: 1

Penguasaan Teknologi Informasi sebagai Pemoderasi Kecenderungan Wajib Pajak Menggunakan E-Filing 对信息技术的掌握是利用电子档案来塑造纳税人的趋势

Jurnal Ekonomi Modernisasi Pub Date : 2018-07-29 DOI: 10.21067/JEM.V14I1.2376

Bella Fadhilah Chusaeni, R. M. Oktaviani

引用次数: 1

Tekanan Anggaran Waktu, Locus of Control, Kinerja dan Niat Mengundurkan Diri: Perilaku Audit Disfungsional 时间限制、控制、表现和辞职意愿:审计行为不正常

Jurnal Ekonomi Modernisasi Pub Date : 2018-07-29 DOI: 10.21067/JEM.V14I1.2386

Fatia Putri Rindawan

{"title":"Tekanan Anggaran Waktu, Locus of Control, Kinerja dan Niat Mengundurkan Diri: Perilaku Audit Disfungsional","authors":"Fatia Putri Rindawan","doi":"10.21067/JEM.V14I1.2386","DOIUrl":"https://doi.org/10.21067/JEM.V14I1.2386","url":null,"abstract":"This research aims to examine and to provide empirical evidence on the influence of time budget pressure, locus of control, performance and turnover intention to dysfunctional audit behavior. The dysfunctional audit behavior examined are audit quality reduction behavior (AQR) and underreporting of time (URT) behavior. This research uses survey method by using questionnaire to collect the data. The sample of this research is the auditor who work in Public Accounting Firm in East Java and are chosen by using purposive sampling technique. The data analysis uses Partial Least Square. The findings of this study prove that time budget pressure has a positive effect on dysfunctional audit behavior, locus of control has a positive effect on dysfunctional audit behavior, there is no negative effect of performance on dysfunctional audit behavior and there is positive influence of turnover intention to dysfunctional audit behavior. The finding of this study contributes to the development of accounting theory on behaviorism that is the attribution theory which states that the source of auditor behavior can be derived from internal factors and external factors. The results of this study can also be used as a reference for future researchers in the related field.","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48704941","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Determinan Keunggulan Kompetitif dan Kinerja Industri Kreatif 竞争外观的确定与创意产业工程

Jurnal Ekonomi Modernisasi Pub Date : 2018-07-29 DOI: 10.21067/JEM.V14I1.2379

Widiya Dewi Anjaningrum, Agus Purnomo Sidi

{"title":"Determinan Keunggulan Kompetitif dan Kinerja Industri Kreatif","authors":"Widiya Dewi Anjaningrum, Agus Purnomo Sidi","doi":"10.21067/JEM.V14I1.2379","DOIUrl":"https://doi.org/10.21067/JEM.V14I1.2379","url":null,"abstract":"The purpose of this study is to determine the effect of market orientation, innovation and product creativity on the performance of creative industries to achieve competitive advantage. This research is a field research case study on creative-preneur industries incorporated in Malang Creative Fusion (MCF). Sample was chosen by non probability sampling with purposive sampling approach that are creative-preneur industries that have willing to be respondents and can provide information needed in the study amounted to 133 respondents. The result of the research shows that market orientation, innovation and product creativity have positive and significant influence to the performance of creative industry to achieve competitive advantage. The managerial implications of the results of this study are that in order to achieve competitive advantage in highly competitive environments, creative-prenur industries should improve industry performance by optimizing market orientation, not just focusing on what can be produced, but also looking at what the customer wants, competitors, how to coordinate across the internal functions of the industry and think about its impacts for both consumers and the environment. Creative-prenur industries should also try to find new, unique and original creative products, or at least develop existing products, strive for products to have their own character, quality and high attractiveness.","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49322529","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Pyramid of Structure, Pengungkapan Transaksi Pihak Berelasi, dan Tata Kelola Perusahan : Indikasi Ekspropriasi 结构金字塔、关联交易表述与企业控制集：暴露指标

Jurnal Ekonomi Modernisasi Pub Date : 2018-07-29 DOI: 10.21067/JEM.V14I1.2377

Fadli Fendi Malawat, S. Sutrisno, Imam Subekti

{"title":"Pyramid of Structure, Pengungkapan Transaksi Pihak Berelasi, dan Tata Kelola Perusahan : Indikasi Ekspropriasi","authors":"Fadli Fendi Malawat, S. Sutrisno, Imam Subekti","doi":"10.21067/JEM.V14I1.2377","DOIUrl":"https://doi.org/10.21067/JEM.V14I1.2377","url":null,"abstract":"The objective of this study is to analyze the effect of company’s ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance as moderating variable. Analytical technique used is hierarchical regression analysis for testing hypotheses developed in this study. Research population is a manufacturing company listed in Indonesia Stock Exchange (IDX) during years 2014-2016, and the sample is selected using purposive sampling method. The results of this study fails to prove effect of company’s ownership through pyramid structure, and related party transaction disclousure on expropriation practices. Furthermore, this study indicates the corporate governance can to increase the level of related party transactions disclosure, but has not been to reduce the expropriation practices caused by company’s ownership through pyramid structure. This study contributes to the theory of agency type II which discusses conflict of interest between controlling and non-controlling shareholders, and especially the problem of information asymmetry, which can be minimized by the role of corporate governance.","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45309600","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3