Ditemukan 22 dokumen yang sesuai dengan query
Jakarta: Fakultas Ekonomi UI, 1997
920 GUR
Buku Teks SO Universitas Indonesia Library
Jakarta: Fakultas Ekonomi UI, 2001
327 INE
Buku Teks SO Universitas Indonesia Library
Jakarta: Fakultas Ekonomi UI, 2004
304.6 UNI d
Buku Teks Universitas Indonesia Library
Muhammad Gade
Jakarta: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 1993
657.835 MUH a
Buku Teks Universitas Indonesia Library
Muhammad Gade
Jakarta: Fakultas Ekonomi UI, 1993
657.835 Gad a
Buku Teks Universitas Indonesia Library
Priyo Hari Adi
"
ABSTRAKThis study aimed to find the tendency of the existence of fiscal illusion. Local governments do manipulations for not maximalizing their own revenue (Pendapatan Asli Daerah) and increasing expenditures in order to get central government transfer (Dana Alokasi Umum) in a larger amount. The result of this study shows the existence of fiscal illusion after the implementation of local autonomy. Through income measurement analysis, fiscal illusions exist on incomes such as local taxation and indirect taxation. While through expenditure manipulation analysis, fiscal illusions exist on the ratio of national income which is provided by central government to the local government."
[Universitas Kristen Satya Wacana, Salatiga; Fakultas Ekonomi UI, Fakultas Ekonomi UI], 2009
J-pdf
Artikel Jurnal Universitas Indonesia Library
Rita Yuliana
"Recently, Corporate Social Responsibility (CSR) idiom can be easily found in many accounting literatures. It refers to the idea that the firm could not be separated with its environment. CSR is the responsibility of business organization to involve in protecting environment and social welfare. In fact, many firms in Indonesia have already applied the disclosure of CSR, even just in a simple ways. The objective of this research are: (1) to identify the corporate/ firm characteristics including corporate/ firm size, profitability, size of the board of commissioners, and public ownership influences to the depth of CSR disclosure, (2) to determine the impact of CSR disclosure to investor reaction influences in terms of abnormal return and trading volume activity. The sample of this research are 116 firms listed in Indonesia Stock Exchange. Partial Least Square (PLS) is used to test the hypothesis. Based on data analysis, I find that the firm characteristics, including prf:?file and public ownership have a significant positive influence on CSR disclosure. And also, this research shows that the scope of CSR disclosure has a significant influence on investors reactions."
Fakultas Ekonomi UI, 2008
J-pdf
Artikel Jurnal Universitas Indonesia Library
Agung D. Buchdadi
"The objective of this research is to examine maximum losses when investor invests on syariah based stock. Markowitz model is used for constructing the optimal portfolio. Value at Risk Model is also used for calculating the expected losses. The research indicates that volatility seems to cluster in a predictable fashion. Therefore the research forecasts variances used exponentially weighted moving average (EWMA) model. This research also aims to evaluate whether the EWMA model can predict variances reasonably well. The data used in this research are syariah based stock which had been included in Jakarta Islamic Index (JII) during the year 2005-2006. This research provides that VAR models using an EWMAforecast are good enough for predicting risk. The number of exception of 508 daily datas are only less than 5% or valid at confident level 95%. As benchmark we also use historical method and monte carlo simulation to compare performance of EWMA forecast."
Jakarta: [Fakultas Ekonomi UI Universitas Negeri Jakarta, Fakultas Ekonomi UI], 2008
AJ-Pdf
Artikel Jurnal Universitas Indonesia Library
Istianingsih
"
ABSTRAKThe purpose of this study is to examine the information system (IS) success of the accounting software based on the user perception. The model used to examine the IS success is the modified IS success model of Seddon (1997). The model employed in this study is applied on data collected through 204 questionnaires distributed to the users of accounting software who work at the variety of companies in Indonesia. In examining the model, we employ the Structural Equation Model (SEM) with the use of LISREL 8. 72 softare. The results of the study show that system quality
significantly affects the perceived usefulness and the user satisfaction. Furthermore,
the results show that informqtion quality significantly ajjects the perceived usefulness
and user satisfaction. On the other hand, the study finds that user satisfaction does
not affect the system use."
Fakultas Ekonomi UI, 2008
J-pdf
Artikel Jurnal Universitas Indonesia Library
Annisaa Rahman
"This study investigates 149 Initial Public Offering (IPO) in Jakarta Stocke EXchange (JSX) from 1994 up to 2003. In general, this study is aimed to prove whether firms opprtunistically manage earnings in the period of IPO. Specifically this study examines the effect of earnings management on firms long term perfomance and provides explanation as well as comparison of several measures of earning management and long-term performance. In this study, earning management is measured by two accrual variables which are discretionary current accruals and discretionary long term accruals and by two variables of discretionary real activities through Cash Flow from Operation (CFO) and Cost of Goods Sold (COGS). In addition, the underperformance phenomenon is measured by market performance (Cumulative Abnormal Return and Buy and Hold Return Method) for periods 1 years after IPO, 2 years after IPO and 3 years after IPO's date. The hypothesis testing used in this thesis are t tesr and multiple regression models. The results show (1) earnings management is conducted through accruals but not through real activities manipulation and (2) earnings management affects stock performance 1 year after IPO. Finally, this research finds that there is no difference in stock performance for IPO issuers with aggressive and conservative earnings management.
examines the effect of earnings management on firms long term performance and provides explanation as well as comparison of several measures of earning management and long term performance. "
Fakultas Ekonomi UI, 2008
J-pdf
Artikel Jurnal Universitas Indonesia Library