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INDONESIA
Jurnal Akuntansi dan Keuangan
ISSN : 14110288     EISSN : 23388137     DOI : -
Core Subject : Economy,
The JAK invites manuscripts in the various topics include, but not limited to, functional areas of accounting and finance, financial accounting and securities market, management accounting, accounting information systems, auditing and taxation.
Arjuna Subject : -
Articles 5 Documents
Search results for , issue " Vol 12, No 1 (2010): MAY 2010" : 5 Documents clear
Is There Bull and Bear Markets in the Indonesia Stock Exchange? Panggabean, Martin P.H.
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2010): MAY 2010
Publisher : Institute of Research and Community Outreach - Petra Christian University

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Abstract

Emerging participants in the Indonesia Stock Exchange (ISE) are the group of local retail players, characterized by small, frequent, and short-term trading activities that rely on market phases. Hence it is important for brokerage houses as well as the local retail players to enter the market at the appropriate moments. The goal of this paper, therefore, is to use regime-switching model using the weekly ISE index data to identify periods where the market is in a volatile period. Results from the calculation shows that the market is divided into two regimes: stable and volatile.  Average length of period for each regime is 16 weeks and 10 weeks.
Analisis Fairness dan Incentive Contracting pada Kinerja Berbasis Anggaran: Pengujian Eksperimen Atas Referent Cognition Theory Yusnaini, Yusnaini
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2010): MAY 2010
Publisher : Institute of Research and Community Outreach - Petra Christian University

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Abstract

Based on referent cognition theory, this study examines the effects of fairness and incentive on individual performance in a nonparticipative budgeting setting. An experimental design 2x2 between subjects was conducted. Participants are as many as 88 student of accounting program in executive class. Two way ANOVA analyses are used to investigate hypothesis. The result show as predicted by referent cognition theory. Performance was lowest when an unfair budget target assigned using an unfair budgeting process. When the budget target assigned was fair, the fairness or unfairness of the budgeting process had no significant effect on performance. When an unfair budget target was determined using a fair budgeting process, performance was not significantly different from performance of the subjects assigned fair budget targets.Abstract in Bahasa Indonesia: Penelitian ini berdasarkan teori referent cognition. Tujuan penelitian ini adalah menguji pengaruh keadilan dan insentif terhadap kinerja individu dalam konteks non partisipasi anggaran. Pengujian dilakukan dengan desain eksperimental 2x2 between subject. Partisipan adalah 88 orang mahasiswa program studi akuntansi pada kelas eksekutif. Pengujian hipotesis dilakukan dengan menggunakan alat analisis two way anova. Pengujian hipotesis menunjukkan hasil yang selaras dengan apa yang dikemukakan oleh teori referent cognition. Dari hasil penelitian diperoleh bahwa, kinerja rendah ketika target dan proses penentuan anggaran dilakukan secara tidak adil. Kinerja pada target anggaran yang adil tidak berbeda meskipun proses penetapan anggaran tersebut dilakukan secara adil maupun tidak. Sedangkan kinerja pada target anggaran yang tidak adil tidak berbeda dengan kinerja pada target anggaran yang adil ketika proses dalam penetapan anggaran tersebut dilakukan secara adil. Kata kunci: Fairness, referent cognitions, anggaran, insentif
Spillover Volatilitas Pasar Saham Indonesia dan Singapura Periode 2001-2005 Lestano, Lestano; Sucito, Julia
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2010): MAY 2010
Publisher : Institute of Research and Community Outreach - Petra Christian University

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Abstract

Using an Autoregressive model combined with a univariate Exponential GARCH model for constructing a volatility spillover model, we investigate asymmetric effect and volatility persistence effect in Indonesia and Singapore stock market, and the effect of volatility spillover from Singapore stock market considered as one of Asian financial activity center to Indonesia stock market during the post Asian financial crisis period. The study reveals that the degree of volatility persistence slightly increases as we include the spillover effect from Singapura as one extra variable in the variance equation. We also find that strong evidence of volatility spillover effect from Singapore to Indonesia stock market. Abstract in Bahasa Indonesia: Autoregressive model yang dikombinasikan dengan univariate Exponential GARCH model digunakan untuk mengkonstruksi model spillover volatilitas, tulisan ini mengkaji asymmetric effect dan efek persistensi volatilitas pasar saham di Indonesia dan Singapura, dan efek spillover volatilitas dari pasar saham Singapura, yang dipertimbangkan sebagai salah satu pusat kegiatan keuangan Asia, ke pasar saham Indonesia selama periode setelah krisis keuangan Asia. Studi ini mengungkapkan bahwa tingkat persistensi volatilitas meningkat saat spillover effect dari Singapura dimasukan sebagai variabel tambahan ke dalam persamaan variance. Temuan empiris lain adalah terdapat fakta kuat keberadaan efek spillover volatilitas dari pasar saham Singapura ke Indonesia.   Kata kunci: Spillover volatilitas, asymmetric effect, leverage effect, exponential GARCH, pasar saham, Indonesia, Singapura
Analisis Faktor-Faktor yang Menentukan Fektivitas Sistem Informasi pada Organisasi Sektor Publik Handayani, Rini
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2010): MAY 2010
Publisher : Institute of Research and Community Outreach - Petra Christian University

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Abstract

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Ketidakpastian Tugas Sebagai Variabel Moderator Terhadap Hubungan antara Pemanfaatan Teknologi Informasi dan Kepuasan Pengguna pada End User Computing Widuri, Retnaningtyas
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2010): MAY 2010
Publisher : Institute of Research and Community Outreach - Petra Christian University

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Abstract

This research aims to test influence from diversity and the extent of utilization of information technology on the end user computing satisfactions. Also, this research examine interaction between task uncertainty and dimension of utilization (diversity and the extent) information technology on the end-user computing satisfaction. This research responder are administrative personel in faculty and program pascasarjana levels using information system in executing the duty. This research take sampel as much 65 sampel. Analysis used int this research is multiple regression to examine correlation between dimension of utilization with end-user computing satisfaction. While to examine the effect interaction between dimension of utilization and task uncertainty with end-user computing satisfaction used moderated regression analysis. The result of analysis indicate that diversity information technology are influece on the end-user computing satisfaction, interaction between diversity of utilization information technology and task uncertainty are influence on the end-user computing satisfaction. Although, extent of utilization information technology and interaction between extent of utilization information technology with task uncertainty are not significant influence on the end-user satisfaction. Abstract in Bahasa Indonesia: Penelitian ini bertujuan untuk mengetahui: 1) pengaruh dari diversitas pemanfaatan dan luas pemanfaatan teknologi informasi terhadap kepuasan pemakai akhir komputer dan 2) pengaruh interaksi antara ketidakpastian tugas dengan dimensi pemanfaatan teknologi informasi (diversitas dan luas pemanfaatan) terhadap kepuasan pemakai akhir komputer. Responden penelitian ini adalah tenaga administrasi tingkat fakultas dan program. pascasarjana yang menggunakan sistem informasi dalam melaksanakan tugasnya. Penelitian ini menggunakan regresi berganda untuk menguji hubungan antara dimensi pemanfaatan dengan kepuasan pemakai akhir komputer. Untuk menguji pengaruh interaksi antara dimensi pemanfaatan dengan ketidakpastian tugas terhadap kepuasan pemakai akhir komputer menggunakan alat analisis moderated regression analysis. Hasil penelitian menunjukkan bahwa diversitas pemanfaatan teknologi informasi berpengaruh signifikan terhadap kepuasan pemakai akhir komputer, dan interaksi antara diversitas pemanfaatan dengan ketidakpastian tugas juga berpengaruh signifikan terhadap kepuasan pengguna akhir komputer. Luas pemanfaatan teknologi informasi berpengarug signifikan terhadap kepuasan pemakai akhir komputer, akan tetapi interaksi antara luas pemannfaatan dengan ketidakpastian tugas tidak mempunyai pengaruh yang signifikan terhadap kepuasan pengguna akhir komputer.   Kata kunci: Pemanfaatan, ketidakpastian tugas, kepuasan pengguna akhir

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