Ujian Sertifikasi Akuntan Publik: Determinan, Pola Kelulusan, Dan Evaluasi Ujian

This study analyzes determinants of passing the Indonesia CPA exam, whether there is any pattern ofpassing the exam, and the validity and reliability of tests. The analysis shows that sex (gender) and accounting education systems do not determine the odd ofpassing the CPA exam, however the probability to pass the exam is higher for younger test-takers and those working in public accounting firms. We also obtain the evidence of a significant pattern of passing the exam. The probability of exam takers passing in the first sitting of each subject apparently approximates the probability of test-takers passing the CPA exam. There is a diminishing probability of passing the exam as exam takers repeat. Result indicates a consistent order of passing rate shown by each subject. Audit, Financial Management- Management Accounting, and Accounting Information System are the subjects which share consistent highest passing rates, followed by Financial Accounting and Tax-Law, which show the lowest passing rate. Except for Financial Management-Management Accounting, the sampled test items do not meet the minimum scores of validity and reliability. We suggest that future research include a qualitative analysis on test items and that pre-test is conducted before test items are included in the data bank

Loyalitas Nasabah Dan Kinerja Perbankan Di Indonesia

The purpose of this study was to investigate the impact of customer loyalty on firm performance in the banking industry in Indonesia. This study used sample of banking firms listed on the Indonesian Stock Exchange. The data was processed and analyzed by Partial Least Square (PLS). We hypothesized that firm\u27s financial performance, market performance, and non-financial performance were positively affected by customer loyalty. The results provided an evidence which was consistent with the hypothesis. It showed that customer loyalty provided incremental information to the firm\u27s performance that consisted of financial performance, market performance, and nonfinancial performance. Penelitian ini bertujuan untuk menginvestigasi dampak loyalitas nasabah terhadap kinerja Perusahaan pada industri perbankan di Indonesia. Penelitian ini menggunakan sampel Perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Data diolah dan dianalisis dengan Partial Least Square (PLS). Penelitian ini menduga bahwa kinerja keuangan, kinerja pasar, dan kinerja non-keuangan perbankan dipengaruhi secara positif oleh loyalitas nasabah. Hasil penelitian memberikan bukti yang konsisten dengan dugaan tersebut. Hasil penelitian menunjukkan bahwa loyalitas nasabah memberikan incremental information terhadap kinerja perbankan yang terdiri dari kinerja keuangan, kinerja pasar, dan kinerja non-keuangan