
| Pengarang | : | Davin, Benedictus Nathaniel |
| Nama Majalah/Jurnal | : | Analisis CSIS |
| Volume / Edisi | : | 53 (No. 2) |
| Halaman | : | 207-235 |
| Abstrak | : | Perkembangan pasar digital dan perusahaan teknologi lokal akan sangat dipengaruhi oleh investasi serta infrastruktur pendukung, terutama pasca pandemi Covid-19. Pembangunan infrastruktur tidak banya terbatas pada pembangunan jalan raya, melainkan fasilitas penopang aktivitas digital bagi perusahaan dan konsumen. Berbagai upaya telah dilakukan oleb pemerintah pusat dalam mencari dana tambahan, salah satunya melalui pendirian Sovereign Wealth Fund (SWF), yakni Indonesia Investment Authority (INA) untuk membantu pendanaan. Sejak terbentuk pada penghujung tahun 2020, INA memiliki prospek, cerah untuk menarik, serta melakukan investasi. Hanya saja, pendirian SWF Indonesia tersebut menimbulkan berbagai macam pertanyaan, dikarenakan tugas dan aktivitas yang dilakukan INA justru menyerupai tugas dari Badan Koordinasi Penanaman Modal (BKPM), sebagai aktor utama dalam mengundang dan mengelola Foreign Direct Investment (FDI) masuk ke Indonesia. INA memikul beban yang besar untuk menghapus stigma 'birokrasi-rumit, yang menjadi alasan utama bagi investor dari luar untuk mengalihkan modal ke kawasan lain. Untuk itu, INA perlu memperjelas posisi mereka sebagai institusi baru atan badan pendukung aktivitas lembaga yang sudah ada seperti BKPM |
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Pranata |
| Volume / Edisi | : | V-2 (No. 0) |
| Halaman | : | 1-12 |
| Abstrak | : | Dengan semakin melajunya perkembangan di sektor pembangunan, maka beton sebagai salah satu bahan bangunan juga menjadi lebih banyak dipakai. Didalam pembuatannya agar hasil dari beton ini dapat sesuai dengan apa yang kita rencanakan, maka diperlukanlah suatu alat cetakan bekisting (acuan) yang baik pula untuk menunjang proses pengerasannya. Meskipun bekisting hanya sebagai alat pembantu sementara, tetapi bekisting justru memegang suatu peranan yang penting. Hal ini dimaksudkan untuk mencapai sasara, bentuk dan rupa konstruksi daripada bekisting itu sendiri haruslah direncanakan terlebih dahulu dengan memilih dan membuat dari bahan yang bermutu baik, supaya konstruksi tidak mengalami kerusakan akibat lendutan atau lenturan yang timbul ketika beton dituang. Pada perkembangannya dari waktu ke waktu pemakaian bahan konstruksi bekisting juga mengalami kemajuan dari mulai bahan kayu yang telah kita kenal sejak dahulu meningkat menjadi bahan metal didalam penggunaannya yang dapat terdiri dari acuan pelat baja dan acuan aluminium. Bahkan karena tuntunan secara arsitektural muncullah bekisting (acuan) dari bahan plastic fibre glass yang akan menghasilkan beton dengan permukaan yang halus. Akan tetapi dengan adanya kemajuan teknologi bahan tersebut, bahan kayu tidaklah dapat dihilangkan atau diganti secara keseluruhan dengan bahan lain. Oleh karena itu sebaiknya kita juga mempelajari dan mengenal lebih jauh tentang perilaku dan mutu kayu tersebut yang akan menentukan pula effisiesi pemakaian di mana akhirnya berpengaruh pada faktor biaya. Dengan demikian penggergajian kayu untuk bekisting akan dilaksanakan seeffisien mungkin agar supaya papan bekisting yang lebar dan balok yang panjang dapat dipakai berulang-ulang. Maka penilaian bekisting dari kayu lebih besar. Untuk pelat (papan) bekisting dapat pula digunakan kayu multipleks dengan tebal antara 15 - 20 mm, sedangkan untuk konstruksi berat diperlukan papan kayu penyangga/ penopang dan kayu 'stempel' (tiang) dipakai balok kayu dengan penampang empat persegi panjang 40 x 60 mm², 50 x 70 mm², 80 x 120 mm² atau balok kayu bulat (dolken), dimana sekarang ini juga telah banyak digunakan penyangga/ perancah baja atau besi (scaffolding) dan tiang dari baja/ besi pula (fouzer). Apabila papan (kayu) bekisting dikerjakan dengan seksama, maka papan ini dapat digunakan 3 - 5 kali, sedangkan untuk balok persegi dan tiang bulat dapat dipakai antara 7 - 10 kali. |
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Journal of Business and Economic Statistics |
| Volume / Edisi | : | 41 (No. 2) |
| Halaman | : | 624-635 |
| Abstrak | : | Confidence sets are of key importance in high-dimensional statistical inference. Under case–control study, a popular response-selective sampling design in medical study or econometrics, we consider the confidence intervals and statistical tests for single or low-dimensional parameters in high-dimensional logistic regression model. The asymptotic properties of the resulting estimators are established under mild conditions. We also study statistical tests for testing more general and complex hypotheses of the high-dimensional parameters. The general testing procedures are proved to be asymptotically exact and have satisfactory power. Numerical studies including extensive simulations and a real data example confirm that the proposed method performs well in practical settings. |
| Pengarang | : | Lu, Lina |
| Nama Majalah/Jurnal | : | Journal of Business and Economic Statistics |
| Volume / Edisi | : | 41 (No. 2) |
| Halaman | : | 608-623 |
| Abstrak | : | We consider a simultaneous spatial panel data model, jointly modeling three effects: simultaneous effects, spatial effects and common shock effects. This joint modeling and consideration of cross-sectional heteroscedasticity result in a large number of incidental parameters. We propose two estimation approaches, a quasi-maximum likelihood method and an iterative generalized principal components method. We develop full inferential theories for the estimation approaches and study the tradeoff between the model specifications and their respective asymptotic properties. We further investigate the finite sample performance of both methods using Monte Carlo simulations. We find that both methods perform well and that the simulation results corroborate the inferential theories. Some extensions of the model are considered. Finally, we apply the model to analyze the relationship between trade and gross domestic product using a panel data over time and across countries. |
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Analisis CSIS |
| Volume / Edisi | : | 53 (No. 2) |
| Halaman | : | 183-206 |
| Abstrak | : | Penyediaan data secara terbuka adalah kewajiban pemerintah daerah sebagai bagian dari pengayaan publik dan penguatan daya saing daerah. Fakta problematiknya, pemerintah daerah belum mampu menyediakan data secara lengkap dan sesuai prinsip open data. Realita ini tentu mengganggu keberlangsungan desentralisasi politik dan desentralisasi ekonomi yang hingga kini belum memberikan kesejahteraan bagi masyarakat. Kajian ini dilakukan dengan pendekatan kualitatif dengan menggunakan metode studi literatur terhadap data dalam proses pengukuran indeks daya saing daerah berkelanjutan 2022. Hasil penelitian menunjukkan bahwa kualitas publikasi data oleh pemerintah daerah di Indonesia masih belum optimal. Secara regional, kawasan Indonesia Timur memiliki persoalan yang amat serius terhadap penyediaan data publik. Di level nasional, penyediaan data oleh Kementerian/Lembaga belum memenuhi prinsip open data governance. Oleh sebab itu, pemerintah daerah semestinya berbenah dalam hal publikasi data di era open data governance. Dengan demikian, akan terwujud keter- sediaan data yang akurat, mutakhir, akuntabel sehingga dapat diakses secara terbuka dan bebas. Penyediaan data secara terbuka akan memperkuat kapabilitas masyarkat untuk berperan aktif dalam agenda desentralisasi politik dan desentralisasi ekonomi di daerab. |
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Journal of Business and Economic Statistics |
| Volume / Edisi | : | 41 (No. 2) |
| Halaman | : | 593-607 |
| Abstrak | : | Modeling and estimating autocorrelated discrete data can be challenging. In this article, we use an autoregressive panel ordered probit model where the serial correlation in the discrete variable is driven by the autocorrelation in the latent variable. In such a nonlinear model, the presence of a lagged latent variable results in an intractable likelihood containing high-dimensional integrals. To tackle this problem, we use composite likelihoods that involve a much lower order of integration. However, parameter identification might potentially become problematic since the information employed in lower dimensional distributions may not be rich enough for identification. Therefore, we characterize types of composite likelihoods that are valid for this model and study conditions under which the parameters can be identified. Moreover, we provide consistency and asymptotic normality results for two different composite likelihood estimators and conduct Monte Carlo studies to assess their finite-sample performances. Finally, we apply our method to analyze corporate bond ratings. Suplementary materials for this article are available online. |
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Edisi | : | 35 (No. 2) |
| Halaman | : | 73–92 |
| Abstrak | : | This paper reviews and synthesizes the behavioral literature on the various antecedents of auditoridentities and explains, through social identity theory, how they influence audit outcomes. We discuss the fouridentities most relevant to auditors (client, firm, team, and profession), first reviewing the psychology literature todescribe each of these identities and then reviewing the auditing literature to understand how these identities emergeand impact audit quality. Overall, we find that whereas all four auditor identities have been examined in the literature,much of the research focuses on client identification due to the risk to auditor independence and objectivity. Further,identities can impact audit quality positively or negatively depending on contextual factors. Also, we find few studiesinvestigate whether multiple auditor identities interact to affect audit quality, which provides opportunities for futureresearch with the hope that it can help the profession identify ways of improving audit outcomes. |
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Journal of Business and Economic Statistics |
| Volume / Edisi | : | 41 (No. 2) |
| Halaman | : | 578-592 |
| Abstrak | : | Selecting skilled mutual funds through the multiple testing framework has received increasing attention from finance researchers and statisticians. The intercept α of Carhart four-factor model is commonly used to measure the true performance of mutual funds, and positive α’s are considered as skilled. We observe that the standardized ordinary least-square estimates of α’s across the funds possess strong dependence and nonnormality structures, indicating that the conventional multiple testing methods are inadequate for selecting the skilled funds. We start from a decision theoretical perspective, and propose an optimal multiple testing procedure to minimize a combination of false discovery rate and false nondiscovery rate. Our proposed testing procedure is constructed based on the probability of each fund not being skilled conditional on the information across all of the funds in our study. To model the distribution of the information used for the testing procedure, we consider a mixture model under dependence and propose a new method called “approximate empirical Bayes” to fit the parameters. Empirical studies show that our selected skilled funds have superior long-term and short-term performance, for example, our selection strongly outperforms the S&P 500 index during the same period. |
| Pengarang | : | Donnelly, Amy M.,Donnelly, David P. |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Edisi | : | 35 (No. 2) |
| Halaman | : | 37–72 |
| Abstrak | : | Accountability research in auditing has spanned several decades, highlighting its importance in betterunderstanding auditors’ judgments and decision-making processes. This study provides a systematic review ofexperimental audit research on accountability. We identify how previous research findings relate to theory, offerdesign considerations for future research, and provide future research opportunities. Relevant research was identifiedutilizing two databases. After removing duplicate records and applying exclusion criteria, a final population of 47manuscripts is included in this review. We find that prior research results largely align with Tetlock’s socialcontingency model of accountability. This research stream is ripe with opportunities to enhance our understanding ofaccountability in auditing. Avenues for future research include investigating auditors’ responses to multipleaccountability pressures, developing a measure of accountability, better understanding accountability in a post-COVID work environment, and considering ways to improve audit quality by shifting from a punitive to a morerewards-based system. |
| Pengarang | : | Koop, Gary,McIntyre, Stuart,Mitchell, James,Poon, Aubrey |
| Nama Majalah/Jurnal | : | Journal of Business and Economic Statistics |
| Volume / Edisi | : | 41 (No. 2) |
| Halaman | : | 563-577 |
| Abstrak | : | In the United States, income and expenditure-side estimates of gross domestic product (GDP) (GDPI and GDPE) measure “true” GDP with error and are available at a quarterly frequency. Methods exist for using these proxies to produce reconciled quarterly estimates of true GDP. In this paper, we extend these methods to provide reconciled historical true GDP estimates at a monthly frequency. We do this using a Bayesian mixed frequency vector autoregression (MF-VAR) involving GDPE, GDPI, unobserved true GDP, and monthly indicators of short-term economic activity. Our MF-VAR imposes restrictions that reflect a measurement-error perspective (i.e., the two GDP proxies are assumed to equal true GDP plus measurement error). Without further restrictions, our model is unidentified. We consider a range of restrictions that allow for point and set identification of true GDP and show that they lead to informative monthly GDP estimates. We illustrate how these new monthly data contribute to our historical understanding of business cycles and we provide a real-time application nowcasting monthly GDP over the pandemic recession. |