Ni Made Savitri_abstract_1622012

E-SERVICE QUALITY TERHADAP KEPUASAN DAN LOYALITAS PELANGGAN DALAM PENGGUNAAN INTERNET BANKING

Ni Made Savitri Anggraeni
Ni Nyoman Kerti Yasa
Jurusan Akuntansi Fakultas Ekonomi Universitas Udayana
Jl.P.Sudirman Denpasar, 80232.

Korespondensi dengan Penulis:
Ni Nyoman Kerti Yasa: Telp. + 62 361 224 133; Fax. +62 361 241 929
E-mail: manraikerti@yahoo.co.id

  Abstract

Banking industry had developed rapidly. It caused the competition and increasing the number of customers became difficult.  An optimal e-service quality expected to meet the expectations of customers, so the company was able to win the market competition and it would eventually bring the maximum profit. The objective of this research was to know the effect of e-service quality towards customer satisfaction and loyalty in using internet banking of Commonwealth Bank Seminyak Bali Branch. Respondents of this research were customers who used internet banking at least twice a month in the last three years. The number of respondents on this research defined 200 respondents by using sampling technique namely purposive sampling. This research used analysis of Structural Equation. The result of this research showed that the hypothesis put forward entirely acceptable: e-service quality had positive and significant impact on satisfaction, e-service quality had positive and significant impact on loyalty, satisfaction had positive and significant impact on customer loyalty in using internet banking. Managerial implication of this research was that management should evaluate and fix the performance of e-service quality in particularly web design quality and assurance that had been implemented to minimize customer’s complaint and to increase the customers’ satisfaction and loyalty.

 

Key words: e-service quality, customers’ satisfaction, customers loyalty, internet banking.

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Syahirman_abstract_1622012

MODEL PENGEMBANGAN PEMBIAYAAN: SOLUSI STRATEGIS
PENGUATAN  MODAL USAHA KECIL AGRIBISNIS
DI SUMATERA SELATAN
 
 
M. Syahirman Yusi
Jurusan Administrasi Niaga Politeknik Negeri Sriwijaya
Jl. Srijayanegara Palembang, 30139.

Korespondensi dengan Penulis:
M.Syahirman Yusi: Telp. +62 711 353 414, Fax: +62 711 355918

E-mail: msyusi@gmail.com

 

Abstract

The objective of this study was to obtain the empirical evidence about the effect of financial development model toward the agribusiness small scale enterprises in South Sumatera. Primary data was collected through survey technique from 142 samples. Respondents were taken by using random sampling method and was analysed by using multiple regression. Statistical analysis showed that all of variables which consisted of business climate, bank’s credit, entrepreneurship, the micro financial institutions, partnership, and multifinance credit had a positive influence. It meant that the hypothesis was not rejected. Among those variables, business climate was the most dominant factor. It meant that in strengthening the small scale enterprises’ capital, the role of government which created the condusive business climate became the most important factor, but in partial the entrepreneurship variable did not have significant effect. It meant the hypothesis was rejected.

 

Key words: small scale enterprises, financial development, capital strengthening 

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Sugeng Haryanto_abstract_1622012

KARAKTERISTIK PERUSAHAAN DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN OTOMOTIF

Sugeng Haryanto
Program D-3 Keuangan dan Perbankan Universitas Merdeka Malang
Jl. Terusan Dieng No. 62-64 Malang, 65146.

Korespondensi dengan Penulis:
Sugeng Haryanto: Telp. +62 341 568 395, Fax. +62 341 580 558
E-mail: p3et@yahoo.com

Abstract

The company financial management should be able to meet the needs of the funds that would be used to operate or expand their businesses. Financing the use of corporate funds was faced to a choice: debt or raise capital with the level of consequence risk of each. Consideration of a company was choosing the source of funds in an efficient and profitable enterprise for both current and for the foreseeable future. It considered that the choice of the source of the funds would have an impact on corporate performance in the future, namely funding responsibility of the company. The objective of this study was to analyze the influence of company characteristics and business risk significantly influenced capital structure, to determine the effect of the variable characteristics of companies and business risk simultaneously on the company’s capital structure, to determine the variables of company characteristics and business risk simultaneously toward the company capital structure, to know the variables that had most dominant impact toward capital structure. The results of the analysis showed the intensity of DOL assets, sales growth, profitability (ROA) affected the company’s capital structure, while the variable of ROA had dominant contribution. Free variables simultaneously affected the capital structure.

 

Key words: capital structure, the intensity of the assets, sales growth structure, profitability.

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Makaryanawati_abstract_1622012

REAKSI INVESTOR ATAS CORPORATE GOVERNANCE
PERCEPTION INDEX (CGPI) 2011
 
 Makaryanawati
Fakultas Ekonomi Universitas Negeri Malang
Jl. Semarang No.5 Malang, 65145.

Korespondensi dengan Penulis:
Makaryanawati: Telp. +62 341 585 914, Fax. +62 341 552 888
E-mail: makaryanawati@gmail.com

 Abstract

The objective of this study was to determine the capital market reaction on the announcement of Corporate Governance Perception Index (CGPI) 2011. The variables used in this study were stock prices over the closing price and trading volume of shares. The type of analysis was comparative descriptive study which compared the stock price and trading volume before and after the CGPI 2011 award-winning announcement for the companies listed in IDX. Observations were made during the period of 10 trading days; five days before and five days after the CGPI 2011 announcement. The data analysis instrument used in this study was the Wilcoxon Signed Ranks Test with significance level α = 5%. The results showed that there was no difference between stock prices before and after the announcement of CGPI 2011, there were differences in the trading volume activity before and after announcement of CGPI 2011 at the companies of CGPI 2011 winners that were listed in IDX. Based on these results, it could be concluded that stock price of the sample companies could not be affected by the information content of CGPI 2011 because the sample companies were fundamentally strong companies. The award announcement could affect the shares trading volume in the capital market.

 

Keywords: corporate governance perception index, stock price, trading volume.

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Reni Yendrawati_abstact_1622012

STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN PRAKTEK CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

Reni Yendrawati
Wahyu Agung Setyo Nugroho
Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Indonesia
Jl. Ringroad Utara, Condong Catur, Sleman, Yogyakarta, 55283

Korespondensi dengan Penulis:
Reni Yendrawati: Telp. +62 274 881 546; Fax. +62 274 882 589
E-mail: reni@fe.uii.ac.id

Abstract

Many companies conducted earnings management in order to attract potential investors. The extent to which those companies undertook profit management was influenced by many factors, such as: ownership structure, company size and corporate governance practices. The objective of this study was to determine the effect of ownership structure, company size and corporate governance practices toward earnings management. Ownership structure was the proxy of management ownership, and firm size was the proxy of the log of total assets. In addition, corporate governance was measured by the composition of the board of commissioners and industry specialization of audit firm. The companies used in this study were 16 LQ 45 firms from the year 2008 to 2010. The method of analysis used in this study was multiple linear regressions. The results showed that the composition of commissioner board had a significant negative effect on earnings management while the other three variables, namely the ownership structure, firm size, and KAP industry specialization did not affect significantly toward earning management.

 

Key words: corporate governance, ownership structure, firm size and earnings management.

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Christine_Abstract_1622012

FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN UTANG PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Christine Dwi Karya Susilawati
Lidya Agustina
Se Tin

Fakultas Ekonomi Jurusan Akuntansi Universitas Kristen Maranatha

Jl. Suria Sumantri No.65 Bandung, 40164.

Abstract

In the last several years, there had been an increase on the research emphasized on the agent-principal concept at financial corporation. The objective of this research was to test empirically the agency concept and their relation toward the debt policy of corporations. This research analyzed the factors influencing debt policy at manufacturing firms in Indonesia. Analyzing instruments in this research was multiple regression analysis. The result of this research showed that firm size, profitability and free cash flow had significant influence to debt policy while managerial ownership, institutional ownership, dividend policy and structure asset did not have significant influence to debt policy. However, simultaneously the seven variables had significant influence to debt policy.

 

Key words: debt policy, managerial ownership, institutional ownership, structure asset, firm size, free cash flow

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Daftar Isi Vol.16 No.2 2012

KEUANGAN

LIKUIDITAS, LEVERAGE, KOMISARIS INDEPENDEN, DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK PERUSAHAAN
Krisnata Dwi Suyanto
Supramono

FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN UTANG PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Christine Dwi Karya Susilawati
Lidya Agustina
Se Tin

STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN PRAKTEK CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA
Reni Yendrawati
Wahyu Agung Setyo Nugroho
 

REAKSI INVESTOR ATAS CORPORATE GOVERNANCE PERCEPTION INDEX (CGPI) 2011
Makaryanawati

KARAKTERISTIK PERUSAHAAN DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN OTOMOTIF
Sugeng Haryanto

MODEL PENGEMBANGAN PEMBIAYAAN: SOLUSI STRATEGIS PENGUATAN  MODAL USAHA KECIL AGRIBISNIS DI SUMATERA SELATAN
M. Syahirman Yusi

PERBANKAN

ESTIMASI DAN FAKTOR-FAKTOR YANG MEMENGARUHI EFISIENSI BANK DOMESTIK DAN ASING DI INDONESIA
Moch. Fathony

PERAN INTERMEDIASI SOSIAL PERBANKAN SYARIAH: INISIASI PELAYANAN KEUANGAN BAGI MASYARAKAT MISKIN
Muhammad Syafii Antonio
Hilman Fauzi Nugraha

TINGKAT SUKU BUNGA BANK KONVENSIONAL DAN KOMITMEN NASABAH MENABUNG DI BANK SYARIAH
Muchlis Yahya

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA
Endri

KINERJA KEUANGAN BANK DAN STABILITAS MAKROEKONOMI TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA
Imam Mukhlis

PERKEMBANGAN PERBANKAN DAN PROBLEM INTERMEDIASI
Abdul Manap Pulungan
Ahmad Erani Yustika

KINERJA INTELLECTUAL CAPITAL PERBANKAN INDONESIA: PENERAPAN MODEL PULIC DAN ANALISIS PANEL DATA
Yenny Sugiarti

CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA PERBANKAN DI INDONESIA
Bestari Dwi Handayani

E-SERVICE QUALITY TERHADAP KEPUASAN DAN LOYALITAS PELANGGAN DALAM PENGGUNAAN INTERNET BANKING
Ni Made Savitri Anggraeni
Ni Nyoman Kerti Yasa