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FACTORS THAT AFFECT ACHIEVEMENT MOTIVATION ON STUDY ACHIEVEMENT STUDENT IN ACCOUNTING MAJOR FACULTY OF ECONOMY AND BUSINESS BRAWIJAYA UNIVERSITY Putra, Albertus Arjuna Kuncoro; Mardiati, Endang
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.343 KB)

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This research was aimed to find out the effect of parental involvement (X1), expectation and parental support (X2), campus environtment (X3), and lecturer expectation and support (X4) effect on achievement motivation (Y1) also to find out the effect of achievement motivation (Y1) on learning achievement (Y2) of students class of 2010 from faculty of economics in Brawijaya University Malang. The respondents who took part in this reasearch were 130. this research used survey and data method of students GPA.  The researcher was using the classical assumption test, regression test, as well as testing the effect hypothesis  of independent variables.  The result  (R2) of those  four  independent variable  on achievement motivation is 83,9%, while the rest 35,8% affected by other variables which were not examined in this research. Keywords: parental involvement, expectations and  parental support, campus environtment, expectation and lecturer support, achievement motivation, student achievement.
DETERMINAN MINAT KEPERILAKUAN DAN PERILAKU MENGGUNAKAN SISTEM ENTERPRISE RESOURCE PLANNING Hardanti, Kurniasari Novi; Subekti, Imam; Mardiati, Endang
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstrak: Determinan Minat Keperilakuan dan Perilaku Menggunakan Sistem Enterprise Resource Planning. Studi ini bertujuan untuk menguji determinan minat keperilakuan untuk menggunakan sistem Enterprise Resource Planning (ERP) pada manajer dan karyawan PT PLN Distribusi Jawa Timur dengan menggunakan metode survei. Studi ini merupakan pengembangan model Theory of Planned Behaviour (TPB). Hasil studi menunjukkan bahwa kontrol perilaku persepsian, kegunaan persepsian, dan kompatibilitas memengaruhi minat dalam menggunakan sistem ERP. Selain itu, minat keperilakuan dan pengalaman menggunakan komputer berpengaruh terhadap perilaku untuk menggunakan sistem ERP. Analis sistem dan manajer seharusnya memastikan bahwa sistem yang diperkenalkan pada pengguna merupakan hal yang berguna.Abstract: Determinant of Behaviour Intention and Behaviour on Using Enterprise Resource Planning System. The purpose of this study was to examine effect of determinant of behaviour intention and behaviour on using Enterprise Resource Planning (ERP), by employing survey method. These determinants are developed from the Theory of Planned Behaviour (TPB) model. This research revealed that perceived behaviour control, perceived usefulness, and compatibility affected behavioural intention in using ERP system. Further, the behavioural intention and the experience of using computer affect behaviour in using ERP system. Systems analyst and manager should ensure that the ERP system introduced to the user is useful.
PENGARUH STRUKTUR KEPEMILIKAN SAHAM TERHADAP TRANSAKSI PADA PIHAK YANG MEMPUNYAI HUBUNGAN ISTIMEWA Puspasari, Dyah; Subekti, Imam; Mardiati, Endang
El Dinar Vol 2, No 1 (2014): El Dinar
Publisher : UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v2i1.2959

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Abstract The objective of this study is to investigate the effect of ownership structure to the related party transaction and board directors’s compensation practice as moderating variable. This study uses managerial ownership, financial institution ownership, family ownership, government ownership, and public ownership as proxy of ownership structures and related party transaction (RPT) asset, liabilities, purchase, and sales as proxy of related party transaction (RPT). This research used 152 non financial companies listed in Indonesia Stock Exchange by using purposive sampling. The result of this study show that family ownership, managerial ownership have positive effects on RPT Asset, Liabilities, Purchase, and Sales. Whereas financial institution ownership and public ownership have negative effects on RPT Asset, Liabilities, Purchase, and Sales. Whereas government ownership not significant on RPT Asset, Liabilities, Purchase, and Sales. Results of other examination show that board director’s compensation will strengthen managerial ownership’ effect to the RPT Asset, Liabilities, Purchase, and Sales.
The Influences of Competence and Motivation on Performance by Way of Reward as Moderating Variable (A Case Study in Regional Financial Management of Bulungan Regency Administration) Hamzah, Mochamad; Rosidi, Rosidi; Mardiati, Endang
Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.129 KB) | DOI: 10.26675/jabe.v1i1.9752

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This study aimed at analyzing and examining the influences of competence and motivation on the regional finance management performance using regional performance incentive/reward as  moderating variable. The employed analysis mode is PLS (Partial Least Square). The study was carried out at the regional work units in Bulungan. The sampling technique was purposive sampling. The results of this study indicates that competence and motivation variable positively influence the performance of regional financial managers. Performance financial incentive has yet to be proven to strengthen competence effect on the performance of regional financial managers, but it has proven to strengthen the influence of motivation on the performance of the regional financial managers. Thus, it can be concluded that the higher the competence and motivation of regional financial managers, the performance will increase. The employees’ motivation are increasing when policymakers reward them the incentive as an appreciation to achieve better performance. Keywords   : competence, motivation, performance, regional performance incentive
ANALISIS PENGARUH FAKTOR FUNDAMENTAL DAN NILAI KAPITALISASI PASAR TERHADAP RETURN SAHAM syah, Ardian; Mardiati, Endang
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purpose of this research is to examine the influence of fundamental factors which represented by the variable earnings per share (EPS), return on assets (ROA), leverage ratio (LEV), price earnings ratio (PER), return on equity (ROE), and price book value (PBV) by considering the market capitalization (MarCap) to stock returns of listed companies who belonging to the LQ45 index in Indonesia Stock Exchange. The samples of this research are 31 companies that consistently incorporated in the LQ45 index during 2009-2011 by using purposive sampling. The data used are the financial statements and financial ratios of each sample companies, which is published through the website www.idx.co.id. The analysis technique used in this study is multiple regression. Hypothesis testing using t statistics to test the effect of partial variables and F test statistics for testing simultaneous variables on stock returns with a significance level of 5%. The results showed that the fundamental factors which represented by EPS, ROA, LEV, PER, ROE, PBV and market capitalization simultaneously influence to the stock return of listed companies who belonging to the LQ45 index in Indonesia Stock Exchange. The fundamentals factor which has partial influence on stock returns is LEV and PER. The results of this research indicate that the fundamental factors which are measured by the leverage ratio (LEV) and price earnings ratio (PER) can be used by investors to predict the stock returns of listed companies who belonging to the LQ45 index in the period 2009-2011. Keyword: Stock Return, EPS, ROA, LEV, PER, ROE, PBV, MarCap.
EFFECT OF INTELLECTUAL CAPITAL AND INTELLECTUAL CAPITAL DISCLOSURE ON FIRM VALUE Subaida, Ida; Nurkholis, Nurkholis; Mardiati, Endang
Jurnal Aplikasi Manajemen Vol 16, No 1 (2018)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (96.618 KB) | DOI: 10.21776/ub.jam.2018.016.01.15

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This research aims to review, analyze, and provide empirical evidence about the influence of intellectual capital, intellectual capital disclosure, and financial performance on listed companies in Indonesia Stock Exchange. The population of this research is 525 companies listed in Indonesian Stock Exchange 2011-2015. 365 companies were taken as a sample of this research using purposive sampling method. The research method used was multiple linear regression analysis. Intellectual capital was measured using VAICTM; intellectual capital disclosure was measured using intellectual capital disclosure index; corporate financial performance was measured using Return of Assets (ROA), and firm value was measured using Tobin’s Q. This study found that intellectual capital has no effect on firm value, while intellectual capital disclosure and corporate financial performance have positive influence on firm value. Future research is suggested to use cross-country companies as the sample.
Pencapaian Target Penerimaan Pajak Atas Kegiatan Pemeriksaan (Studi pada Kantor Pelayanan Pajak Madya Malang) Yamin, Mohammad; Saraswati, Erwin; Mardiati, Endang
WACANA, Jurnal Sosial dan Humaniora Vol 19, No 1 (2016)
Publisher : Pascasarjana Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1025.616 KB) | DOI: 10.21776/ub.wacana.2016.019.01.4

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Penelitian ini bertujuan untuk mengevaluasi penyebab pemeriksa pajak tidak dapat mencapai rencana penerimaan pajak dari kegiatan pemeriksaan serta alternatif solusi yang dapat dilakukan untuk mengoptimalkan penerimaan pajak dari kegiatan pemeriksaan di masa yang akan datang. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kualitatif. Jenis data yang dikumpulkan dalam penelitian ini adalah data dokumentasi dari kegiatan pemeriksaan berupa SP2 dan penerimaan pajak dari kegiatan pemeriksaan serta wawancara dengan pemeriksa pajak. Teknik analisis data menggunakan model Miles and Huberman. Hasilnya menunjukkan beberapa temuan, pertama, proses pemeriksaan pajak seharusnya berpedoman pada Pasal 8 PMK Nomor 17/PMK.03/2013 tentang tata cara pemeriksaan. Kedua, penyebab pemeriksa pajak tidak dapat mencapai target penerimaan pajak disebabkan tidak dilakukannya tahapan pemeriksaan sesuai Pasal 8 PMK Nomor 17/PMK.03/2013 dan Wajib Pajak tidak melunasi SKP yang diterbitkan oleh pemeriksa. Dengan demikian, perlu dilakukan upaya agar proses pemeriksaan sesuai Pasal 8 PMK No. 17/PMK.03/2013.
Coercive Authority and Trust in Tax Authority in Influencing Voluntary Tax Compliance: A Study of Slippery Slope Khasanah, Uswatun; T., Sutrisno; Mardiati, Endang
Journal of Accounting and Investment Vol 20, No 1: January-April 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.2001109

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The improvement of tax compliance in Indonesia has not resulted in increase of tax ratio of the same year. From this perspective, the researchers conducted a study on voluntary tax compliance using theory of slippery slope. This study aims to provide an empirical evidence on the potential influence of tax audits, tax rewards, and trust in tax authority towards voluntary tax compliance. The study was conducted on Corporate Taxpayers who were registered as PKP (Taxable Enterprise). Structural Equation Modeling-Partial Least Square (SEM-PLS) was employed as the analytical tool in the study. Our empirical findings show that tax audits could influence voluntary tax compliance and trust in tax authority was proven successful to reduce the influence of tax audit towards voluntary tax compliance. However, other findings also show that rewards were not proven successful in influencing voluntary tax compliance.
Understanding Factors Affecting Local Administration Reform on Accrual-Based Financial Statements Sukamdaru, Haryono; subroto, Bambang; Mardiati, Endang
Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (674.224 KB) | DOI: 10.26675/jabe.v1i1.9750

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This study is set out to analyze the understanding of local government officials on the accrual-based financial statements. The analyses are performed on the effects of training, education, working experience, and the quality of information technology to comprehending accrual-based financial statements. Furthermore, the data are collected using questionnaires, and distributed to all officials responsible for financial statements and financial administration officials in all working units (SKPD) in Probolinggo Municipality, and the used samples are 57 respondents. Data analysis method is double regression. The result of this study indicates that the training and working experience positively influences on the comprehension of accrual-based financial statements. The quality of education and information technology do not bring a pass to the understanding of accrual-based financial statements. Keywords    :  Accrual-based financial statements understanding, education, information technology quality, training, work experience
FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN TATA KELOLA PERUSAHAAN DAN DAMPAKNYA TERHADAP KINERJA PERUSAHAAN Salman, Putriana; Nurkholis, Nurkholis; Mardiati, Endang
El Muhasaba: Jurnal Akuntansi Vol 5, No 1: Januari 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v5i1.2830

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Title: [Factors that Affect the Disclosure of Corporate Governance and its Impact on Corporate Performance]This study aims to analyze factors that affect the disclosure of corporate governance and its impact on firm performance. The factors investigated include firm size, listing age, board size, proportion of independent directors and audit committee size. This study used 161 companies listed in Indonesia Stock Exchange by using purposive sampling. The results show that company size, board size, proportion of independent directors, and audit committee size significant affect corporate governance disclosure. Furthermore, this study show that disclosure of corporate governance has significantly positive impact on firm performance as measured by Tobin’s Q. The firm performance as measured by ROA is not affected by the disclosure of corporate governance.