| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 54-63 |
| Abstraksi Narasi | : | This paper aimed to test the two agency-based arguments that known as the `pecking` order hypotheses and `managerial` hypotheses at the Jakarta Stock Exchange. Pecking order hypotheses say that manager choose the level of capital expenditure that maximizes the wealth of current shareholders, regardless of the managers` ownership stake in the firm. According to the managerial hypothesis, manager who have small ownerships take in the firm use internal cash flow to under take a level of capital expenditures higher than that which would maximize the wealth of other current shareholders. Testing on 223 firms that chosen based purposive sampling found there is weak association between capital expenditure and internal cash flow, either between capital expenditure and insider ownership. Overall, the results favour the pecking order hypotheses. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 74-87 |
| Abstraksi Narasi | : | During the last few years, there has been an increase in the number of women working in the field of accounting, specifically working as a public accountant. As a consequence, there has been an increasing gender issue in career opportunity, profession accountability, performance evaluation, conpensation, and career promotion. Having the interesting development of the gender issue, this research has two objectives. Firstly, this research will observe the effect of gender difference to the organizational experience, performance evaluation, and career outcomes in accounting firm. Secondly, this research will observe the relationship between variable of organizational experience and variable of performance evaluation, and also relationship between variable of performance evaluation and the variable of career outcomes. The samples of this research are auditors and supervisors working in major accounting firm. The test of hypothesis will use Analysis of variance and correlation. The result of the research shows that in term of organizational experience, performance evaluation and career outcomes, there is no significant difference between male auditor and female auditor. The research test indicates that there is a positive correlation between variable of organizational experience and variable of performance evaluation, and also between variabel of performance evaluation and variable of career outcomes. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 18-29 |
| Abstraksi Narasi | : | This paper attemps to introduce and apply the error correction method to estimate the simultanous-equation models and compares its results with the similar method in the case of single equation model. The empirical results show that the estimations in the case of simultanous-equation models have the similar conclusions with the case of single equation models since the fitted values of dependent variables in the reduced-form estimations are relatively close to its actual values. On the other hand, they will be quite difference if the fitted values of dependent variables in the reduced-form estimations quite differ from its actual values. The results show that short-run changes in money supply (M) and investment (I) have significant and positive effects on income (Y) while government expenditure (G) is insignificant and that about 0,9151% of the discrepancy between the actual and the long-run, or equilibrium, value of Y is corrected each year by the single equation assumption and 0,8706% by the simultanous-equation assumption. The results also show that short-run changes in income (Y) have significant and positive effects while interest rate (R) is insignificant on money supply (M) and that about 0,2327% of the discrepancy between the actual and the long-run, or equilibrium, value of M is corrected each year by the single equation assumption and 0,2346% by the simultanous-equation assumption. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-17 |
| Abstraksi Narasi | : | Since the monetary and economic crisis in mid-1997 there has never been agreement, or serious debate, on how to measure economic recovery. Is it when foreign exchange rate can be stabilized or after banking recapitalization and business restructurization can be fully implemented? Even when economic growth has resumed mid-1999 and the beginning of 2000, some economist argued that it is still an artificial growth when investment has not recovered to the pre-crisis level. The article proposes different view: that is, because of the important role the Ekonomi Rakyat (estimated about 50-60% of total Indonesian economy), the economic recovery has taken place, and the ekonomi rakyat has made adjustment to the changing situation relatively easily. The argument has been strengthened by our research findings in the regions (provinces, kabupaten, and villages) which shows much smaller rate of economic contraction in 1998. It is expected that regional autonomy to be implemented in the beginning of 2001 will speed up the process of the development of ekonomi rakyat and the realization of economic democracy in the regions and the country as a whole. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 94-96 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 30-40 |
| Abstraksi Narasi | : | Indonesian economic crisis, emerged since 1997, has been an agony carrier for the entire Indonesian economy. Was that statement correct? A field trip to rural areas of an Indonesian Economy Class at the Faculty of Economics Gadjah Mada University, carried out on 25 October 2000, intended to further discover the truth or the flaw of the statement. The study trip was a direct observation of the life and interview of the people in Purwoharjo and Gerbosari. Major concern was the impact of the monetary crisis, known as ``krismon``, to Poor and Non Poor villagers. The filled questionaires analysed by crosstabulation method is presented below. Six hypotheses analyzed. The dependent variable is the impact of the monetary crisis experienced by the respondents. The acceptance of most of the null hyotheses suggests that there is no implication of various independent variables such as income groupings and poverty line to dependent variable, that is the impact of the monetary crisis to the life of the rural population. |
| Nama Pengarang | : | Ratnaningsih, Dewi, Jogiyanto Hartono, Eny Sulistyaningrum, Elphiwin Adela, Edy Suandi Hamid, Mubyarto, Saleh, Samsubar, Pasaribu, Syamsul Hidayat, Kusuma, Indra Wijaya, Yeni Kuntari, Agus Sartono, Kuncoro, Mudrajad, Soepono, Prasetyo |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 64-73 |
| Abstraksi Narasi | : | This study hypothesizes that the conflict of interest problem exists in the management-controlled firms. The problem does not exist in the owner-controlled firms. This study supports these hypotheses. The conflict of interest problem occurs in the management-controlled firms because managers tend to emhasize their wealth by increasing sales or profit but stock returns at the expense of shareholders` wealth. Shareholders are more concerned with the increase of stock returns, which is related directly to their wealth. On the other hand, in the owner-controlled firms, since the managers are also the owners of the firms, the conflict of interest problem does not exist. The conflict of interest problem still persists even though CEOs have been compensated well. The problem cannot be solved by how much CEOs are paid, but by how they are paid. The problem can be reduced by designing compensation scheme that increases the ownership of the CEOs. This situation had already been recognized by the U.S. firms, that of the 374 firms in the sample, 80% or 300 firms are the owner-controlled firms. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 404-413 |
| Abstraksi Narasi | : | Pertumbuhan ekonomi telah lama menjadi orientasi dominan dalam pelaksanaan pembangunan di hampir seluruh negara di bumi raya ini. Namun demikian, orang tidak dapat mengingkari bahwa kian hari, kian lama, udara yang mereka hirup semakin tak segar, suhu bumi makin tak menentu, dan makin berkurang kekayaan sumber daya alam sebagai sarana produksi. Kesadaran ini akhirnya melahirkan kepedulian akan pembangunan yang memperhatikan lingkungan hidup sekitar. Seiring dengan peningkatan kepedulian orang akan kualitas lingkungan hidup, para ekonom mulai merancang dan merumuskan konsep, teori maupun model, yang menjelaskan hubungan antara kualitas lingkungan hidup dan pembangunan ekonomi. Tulisan ini menjelaskan dampak pembagunan ekonomi terhadap kualitas lingkungan hidup. Hipotesis Kuznets mengatakan bahwa pada awal upaya pertumbuhan ekonomi, kualitas lingkungan hidup akan menurun tetapi lambat laun akan meningkat seiring dengan peningkatan aktivitas ekonomi. Persoalannya adakah dukungan empiris atas hipotesis tersebut? Selain memaparkan tentang perdebatan teori di kalangan ekonom mengenai keterkaitan antara pertumbuhan ekonomi dan kualitas lingkungan hidup, tulisan ini menampilkan pula studi-studi empiris di beberapa negara yang menguji hipotesis Kuznet tersebut. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 471-485 |
| Abstraksi Narasi | : | The issue raised in this article is the adequacy of US CPAs` understanding of the relative seriousness of alpha and beta risks in statistical audit sampling. The objective of this study is to seek empirical evidence on the issue. Empirical data was collected in 1984 using the method of mail survey, with members of the American Institute of Certified Public Accountants (AICPA) serving as the target population. The author concluded that CPAs, in general, did not have an adequate understanding of the relative seriousness of alpha and beta risks in statistical audit sampling. The author also concluded that the understanding of the issue differed across various groups of CPAs. Big eight CPAs, in general, had an adequate understanding of the issue, while CPAs of the other groups, in general, did not. Comparisons between the scores of these groups Indicate that 1) big-eight CPAs scored higher than non-big-eight CPAs; 2) academic CPAs scored higher than non-academic CPAs; 3) contrary to expectation, practitioners in general did not score significantly higher than non-practitioners. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 486-497 |
| Abstraksi Narasi | : | The article discusses development in accounting theory and research. Accounting theory was developed later than the practice of double entry bookkeeping. In the early part of the accounting theory development, accounting experts developed the normative theory. The development of positive accounting theory came later. Improvement of theory was performed through research in accounting. As was in the development of accounting theory, development in the accounting research was also started in very simple, non-formal investigation apprroach. The use of deductive and inductive approach resulted in the development of descriptive/positive accounting theory. Accounting theory and research was developed in many different areas, using different theories and concepts from different disciplines such as economics, finance, psychology, sociology etc. The use of those broad concepts as background improved the speed of accounting theory development in the later years. Now we could see that accounting theory is used to explain and predict different phenomena based on results of accounting research that employs concepts from many different disciplines. |
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