Hasil Pencarian  ::  Simpan CSV :: Kembali

"Global competition indicated by the emerging of much competitors operate in the world market and the emerging of the competitors in other countries caused business environment becomes dynamic and tightly competition. Pursuing competitive advantage becomes the key factor on winning the competition on such environment through managing the activities of human resources based on strategic perspective .Based on this perspective, the strategy of human resource must relevance with the business strategy.Topology of human resource management strategy is an alternative approach for formulation that strategy.Identifing the needed role bahavior of competitive strategy becoming the important factor on effectiveness of competitive strategy implementation."

"Penelitian ini bertujuan untuk menguji perbedaan tingkat manajemen laba sebelum dan setelah IPO dan SEO, pengaruh manajemen laba pada tahun IPO dan SEO terhadap upcoming years return, pengaruh kepemilikan keluarga terhadap manajemen laba. Penelitian ini juga melihat peran moderasi dari efektivitas monitoring dalam tata kelola dalam hubungan manajemen laba serta kepemilikan keluarga terhadap upcoming years return pada perusahaan IPO dan SEO. Metode yang digunakan dalam menguji penelitian ini adalah uji beda menggunakan paired t-test dan regresi cross-sectional. Sampel penelitian ini merupakan perusahan industri non keuangan, real estate, property, dan hotel dari tahun 2005 sampai 2012 dengan jumlah 96 untuk perusahaan IPO dan 64 untuk perusahaan SEO. Hasil dalam penelitian ini menunjukkan bahwa perusahaan IPO dan SEO berperilaku oportunistik dalam manajemen laba akrual. Perusahaan IPO dan SEO diindikasikan melakukan shifting dari manajemen laba akrual menjadi riil setelah SEO. Hasil penelitian membuktikkan bahwa manajemen laba berpengaruh negatif terhadap upcoming years return, hasil berbeda dari perusahaan SEO yang tidak berpengaruh. Selain itu hasil penelitian menemukan bahwa kepemilikan keluarga memilih manajemen laba riil dan akrual pada perusahaan IPO dan manajemen laba riil pada perusahaan SEO. Hasil penelitian tidak berhasil menemukan pengaruh kepemilikan keluarga terhadap upcoming years return. Pada perusahaan IPO peran dewan komisaris berhasil memperlemah hubungan manajemen laba riil terhadap upcoming years return. SEO yang membuktikkan peran moderasi efektivitas komite audit dalam memperlemah hubungan manajemen laba riil terhadap upcoming years return dan efektivitas monitoring berhasil memperkuat hubungan kepemilikan keluarga terhadap upcoming years return.

---

This study examines differences in the level of earnings management before and after the IPO and SEO, the effect of earnings management in the IPO and SEO to upcoming years return, the influence of family ownership on earnings management. The study also looked at the role of moderation in monitoring the effectiveness of governance in relation to earnings management and family ownership on upcoming years return on the company's IPO and the SEO.

The method used in this research is to test different test using paired t-test and crosssectional regression. The study sample was non financial industry, real estate, hotels and property firm from 2005 until 2012, there were 96 and 64 for the company's IPO and SEO firms.

The results of this study indicate that the company's IPO and SEO behave opportunistic accruals in earnings management. IPO and SEO Company indicated undertake shifting of accruals into real earnings management after the SEO. The results of the study prove that earnings management negatively affect the upcoming years return, the result is different from SEO companies that had no effect. In addition, the results of the study found that family ownership chose real earnings management and accruals on the company's IPO and real earnings management at SEO company.

The results of the study failed to find the effect of family ownership on the upcoming years return. At the company's successful IPO weaken the role of the board of commissioners of real earnings management relations upcoming years to return. SEO that prove the effectiveness of the audit committee's role in moderating the relationship weakens real earnings management to return upcoming years and successfully monitoring the effectiveness of strengthening ties to the upcoming years of family ownership return."

"ABSTRAKThe purpose of this study to determine the effect of earnings management on stock returns and know information asymmetry and debt covenant in moderating the effect of earnings management on stock returns. This research is a descriptive verification research that is causality. The unit of analysis in this study is a company that conducted an IPO in 2013-2016. The research data using sample data selected through purposive sampling technique and obtained by 46 companies doing IPO period 2013 until 2016. This research use technique of simple linier regression analysis and moderated regression analysis. Modified Jones Model is used to detect earnings management. Cummulative Abnormal Return (CAR) is used as a proxy of stock returns. Deb to Equity Ratio (DER) as a proxy for identifying debt covenant. The result of research with simple linear regression test showed that earnings management did not have an effect on stock return. The result of research by using moderated regression analysis test shows that information asymmetry can not moderate the influence of earnings management on stock return. Debt Covenant can moderate the effect of earnings management on stock returns."

"Mengacu pada hasil penelitian yang dilakukan oleh Elizabeth G Ananto terhadap profesi PR menemukan bahwa sebanyak 95% responden penelitian berpendapat ?PR is an open profession?. Bertolak dari hasil penelitian tersebut, maka tujuan penelitian ini adalah untuk mengetahui bagaimana sikap pihak manajemen perusahaan terhadap kompetensi para praktisi PR perusahaan.Dalam penelitian ini, digunakan teori kompetensi yang diharapkan oleh top manajemen perusahaan terhadap seorang PR oleh Robert L Woodrum Vice President Korn/ Ferry International, dalam buku ?Public Relations; Strategies and Tactics? karangan Dennis L. Wilcox, Philips H. Ault, Warren K. Agee, dan Glen T. Cameron. Kompetensi yang diharapkan tersebut yaitu kemampuan komunikasi yang solid, analytical, orientasi hasil, pemain tim dan kepribadian.Pendekatan penelitian adalah kuantitatif yang bersifat deskriptif dengan teknik analisa data univariat. Populasi penelitian ini adalah Perusahaan Terbuka di Jakarta, sampel penelitian adalah pihak manajemen departemen PR di Perusahaan terbuka di Jakarta dengan menggunakan metode penelitian survei. Pengambilan sampel dilakukan dengan cara simple random sampling dari 321 Perusahaan Terbuka, sampel diambil sebanyak 50 responden.Dari hasil analisis dapat disimpulkan bahwa pihak manajemen departemen PR perusahaaan bersikap positif terhadap kompetensi para praktisi PR perusahaan. Hasil temuan penelitian ini tidak sejalan dengan Robert J. Wood dan Max Gunther dalam buku ?Pengakuan Seorang Humas? yang menyatakan bahwa pihak manajemen tidak mengetahui kompetensi yang dimiliki oleh para praktisi PR perusahaan. Mereka pun hanya mewarisi staf PR dari pimpinan manajemen yang sebelumnya dan membiarkan staf yang berpotensi hanya diam atau melakukan keahlian PRnya bukan untuk tugas yang semestinya Dilihat dari tiga dimensi sikap, pada dimensi kognitif seluruh responden beranggapan positif bahwa mereka mengetahui para praktisi PR perusahaan kompeten. Namun pada dimensi afektif dan konatif anggapan tersebut mengalami penurunan nilai, akan tetapi mayoritas responden tetap beranggapan mereka merasa dan membuktikan para praktisi PR kompeten dalam menjalankan tugas dan fungsi PR Penurunan nilai terhadap sikap responden dari dimensi kognitif ke dimensi afektif dan konatif memberikan gambaran walaupun pihak manajemen departemen PR perusahaan mengetahui para praktisi PR kompeten, akan tetapi belum tentu mereka merasa dan sudah pernah membuktikan sendiri kinerja para praktisi PR perusahaan berjalan sesuai dengan apa yang diharapkan.

---

Referring to observation?s results which has been conducted by Elizabeth G Ananto towards PR job profession has found that over 95% of respondents have an opinion as ?PR is an open profession?. Based on its results, the purpose of this research is to learning on how is company?s management attitude towards competency of company?s PR.

Competency theories are using on this research as it were expected by company?s top management towards PR by Korn/ Ferry International Vice President Robert L Woodrum on his book ?Public Relations; Strategies and Tactics? with the author Dennis L Wilcox,Philips H, Warren K.Agee, and Glen T. Cameron. An expected competencies are solid communication?s ability, analytical, result orientation, team player and personality.

The results approach is descriptive quantitative with univariat data analysis technical. The population of this research is Go Public Company in Jakarta, sample of research is PR Department Management at Go Public Company in Jakarta by using a survey research method. Sampling is conducted by means of simple random sampling from 321 Go Public company, and it were taken 50 respondents.

Based on analysis result it was conclude that Company?s PR Department Management had a positive attitude towards competency of company?s PR. Research Finding result is unsynchronized with Robert J Wood and Max Gunther on his book of ? PR confession? which had declared that management did not aware of competency owned by Company?s PR. They only inherit and represent of PR from prior management and let the potential staff stays or performing their skill on the wrong task they should do. By notice from 3 dimension of attitude, whole respondents has taking into account over cognitive dimension that they knowledge of a PR of competent company. Nevertheless, in affective and conative dimension conclusion is experiencing value decrease, but most respondent still presume that they are feel and to prove that PR are competent in performing their task and duty. A value decrease over respondent?s attitude from cognitive dimension to affective dimension conative has provide a description though Company?s PR Department Management aware that PR is competent, but they never feel or prove it by themselves of company?s PR performances working as it were expected."