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REVIEW STANDAR IAPI 2009
Dinamika Akuntansi Keuangan dan Perbankan
Vol 1
, No 1
(2012)
Public Accountants Professional Standards (SPAP) applicable in Indonesia during this refers tothe auditing standards of the Americans. The Code currently in force, namely adopting the IFACis comprised of two parts namely Part A contains the Basic Principles of Professional Ethics andprovide conceptual framework for the application of principles, and Part B contains the Rules ofProfessional Ethics which provides illustrations of application of the conceptual framework incertain situations.Some di...
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DETERMINAN KEBIJAKAN HUTANG (DALAM AGENCY THEORY DAN PECKING ORDER THEORY)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 1
, No 1
(2012)
The aims of this study is to analyze the impact of the variables free cash flow, Profitability,Growth, Tangibility, Retained Earning and Managerial Ownership on debt. Research usingpurposive sampling method for taking samples. Data obtained on the basis of the publication ofIndonesian Capital Market Directory (ICMD), Samples of this research is manufacturing firmwhich listed in Indonesian Stock Exchange during 2007-2011. This research obtained 135 samplesof manufacturing firms. Analysis techniqu...
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PENGARUH KONDISI KEUANGAN DAN NON KEUANGAN TERHADAP PENERIMAAN OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DI BEI
Dinamika Akuntansi Keuangan dan Perbankan
Vol 1
, No 1
(2012)
This research is a study that tested the effect of Financial Condition, Audit Quality, Audit Opinions ofPrior Year, the Company’s Growth, Opinion Shopping of the acceptance of Going Concern in themanufacturing companies listed at Indonesia Stock Exchange. In this study, researchers usedpurposive sampling and sample size to obtain a sample of 80 manufacturing companies listed on theStock Exchange in the year 2006-2009. The method of analysis used was logistic regression. Theresults of this study...
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VOLATILITAS NILAI TUKAR DAN PERDAGANGAN INTERNASIONAL
Dinamika Akuntansi Keuangan dan Perbankan
Vol 1
, No 1
(2012)
The purpose of this study is to estimate the effect of exchange rate volatility on international tradein Indonesia. The measure of volatility show that the exchange rate has ARCH and GARCHeffect. So, volatility of the exchange rate influenced by current and previous exchange ratevolatility.Sum ofARCH and GARCH coefficient show that the exchange rate has persistentvolatile. Estimation result indicate that exchange rate volatility is not significant. While, GDPworld and GDP Indonesia influenceposi...
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PENGARUH BOPO, NPL, NIM DAN CAR TERHADAP KINERJA KEUANGAN BANK (STUDI PADA BANK-BANK YANG LISTED DI BURSA EFEK INDONESIA)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 1
, No 1
(2012)
The purpose of this study is to analyze the influence of BOPO, NPL, NIM and CAR on thefinancial performance of banks listed on the Indonesia Stock Exchange in the period 2006 to 2009.Samples were taken based on purposive sampling of 28 banking companies with the followingcriteria: the company issued financial statements for four consecutive years ie 2006 to 2009. Thetype of data used are secondary data and data collection methods through technicaldocumentation. Analysis technique used is normali...
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STUDI MODEL EUCS (END USER COMPUTING SATISFACTION) DAN TAM (TECHNOLOGY ACCEPTANCE MODEL ) TERHADAP PENERIMAAN PENGGUNAAN DAN KEPUASAN PEMAKAI SISTEM INFORMASI BERBASIS KOMPUTER
Dinamika Akuntansi Keuangan dan Perbankan
Vol 1
, No 1
(2012)
Several models have been constructed to analyze and understand the factors that influence theacceptance of the use of computer technology such as Theory of Reasoned Action (TRA), Theoryof Planned Behavior (TPB) and Technology Acceptance Model (TAM). Another model developedby Doll and Torkzadeh (1988) is a model of End User Computing Satisfaction (EUCS). Thisresearch is the study on the TAM and EUCS model of the acceptance and user satisfaction ofcomputer based information system (CBIS). Purpose...
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PENGARUH DIMENSI KUALITAS PELAYANAN ORGANISASI TERHADAP KEPUASAN KONSUMEN
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 3
, No 2
(2012)
Purpose of this study was to examine service quality toward student’s satisfaction.The population of this research is the student of STIE Totalwin Semarang. Theresult of this research indicates that service quality’s factor has a significantinfluence toward the student’s satisfaction.Keywords: service quality, satisfaction
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ANALISIS FAKTOR YANG MEMPENGARUHI KEUNGGULAN BERSAING PRODUK DALAM RANGKA MENINGKATKAN KINERJA PEMASARAN
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 3
, No 2
(2012)
Penelitian ini menganalisis faktor yang berpengaruh pada keunggulanproduk dalam rangka meningkatkan kinerja pemasaran. Sebuah model telahdikembangkan dan tiga hipotesis telah dirumuskan untuk menjawab masalahpenelitian yaitu meningkatkan kinerja pemasaran melalui keunggulanbersaing produk. Responden dari penelitian ini adalah perusahaanbatikskala menengah di Pekalongan. Alat analisa data yang digunakanadalah SPSS. Hasil penelitian ini menunjukkan bahwa teknologi berpengaruhpositip dan signifikan...
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ANALISIS PENGARUH KEAHLIAN MENJUAL TENAGA PENJUAL, DAN KUALITAS PELAYANAN GLAXO SMITH KLEINE TERHADAP KINERJA TENAGA PENJUAL
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 3
, No 2
(2012)
This study aims to test the effects of salesperson selling skills and servicequality of sales person to salesperson sales performance. .The study used severalcustomer of Glaxo Smith Klein as sample. Data analyze instrument used by thewriter is SPSS 17.Data analyze result shows that the research model has wellappropriateness and all hypothesis of the study are able to be evidenced.Summary said that salesperson selling skill, and service quality are positivelyeffected to salesperson performance.Ba...
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ANALISIS EFISIENSIPASAR MODAL INDONESIA
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 3
, No 2
(2012)
Pasar yang efisien adalah pasar dimana semua harga sekuritas yang diperdagangkantelah mencerminkan semua informasi yang tersedia. Informasi tersebut dapat berupa laporanlaba perusahaan, pembagian deviden, stock split, laporan dari para analis pasar modal.Konsep pasar modal yang efisien tersebut menyiratkan adanya suatu proses penyesuaianharga sekuritas menuju ke harga keseimbangan yang baru sebagai respon atas informasi baruyang sempurna. Pasar yang dikatakan efisien jika waktu menyesuaikan harg...
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