User Satisfaction Using Webqual Instrument: a Research on Stock Exchange of Thailand (SET)

User satisfaction held an important position in an organization to measure information system implementation excellence. Therefore, it is necessary for an organization to evaluate their delivered service using end-user satisfaction as feedback. The objectives of this study are to evaluate user satisfaction and examine the dimensions of WEBQUAL instrument which are valued by e-library user in Stock Exchange of Thailand (SET). This research conducted under WEBQUAL theory (Barnes and Vidgen) and end-user satisfaction theory (Doll and Torkzadeh). Analysis organized from a set of data which involve 341 responses from e-library systems end-users confirm some degree of positive association between WEBQUAL dimensions and end-user satisfaction

Analisa Persepsi Atas Peran Akuntan sebagai Aktor dalam Industri Perbankan di Surabaya

Tujuan dari penelitian ini adalah mengetahui persepsi akuntan atas pengaruh personal dimension dan corporate dimension terhadap peran akuntan sebagai aktor dalam industri perbankan di Surabaya, serta mengetahui faktor mana yang berpengaruh paling dominan. Penelitian ini adalah penelitian kuantitatif dengan menggunakan metode analisis kausal komparatif, dengan menggunakan sampel 67 responden dan 42 responden yang memenuhi kriteria akuntan sebagai aktor. Dari hasil analisis regresi linier berganda dan hasil uji f secara simultan dapat disimpulkan bahwa peningkatan personal dimension dan corporate dimension berpengaruh positif dan signifikan terhadap peningkatan peran akuntan sebagai aktor pada industri perbankan di Surabaya. Sedangkan, dalam hasil uji t menunjukkan peningkatan personal dimension tidak berpengaruh signifikan terhadap peningkatan peran akuntan sebagai aktor dalam industri perbankan di Surabaya, namun untuk corporate dimension berpengaruh signifikan terhadap peningkatan peran akuntan sebagai aktor dalam industri perbankan di Surabaya.The purpose of this study was to know the influence of the perception of accountants to the personal and corporate dimensions to the role of the accountant as an actor in the banking industry in Surabaya, as well as to know which factors were the most dominant influence. This research was a quantitative research by using comparative causal analysis method, using a sample of 67 respondents and 42 respondents who meet the criteria of accountant as an actors. From the results of multiple regression analysis and simultaneous f test results it was concluded that an increase in personal and corporate dimension has positive and significant dimension to the increased role of the accountant as an actor in the banking industry in Surabaya. Meanwhile, the t test results showed an increase in personal dimension had no significant influence in the increasing of the role of the accountant as an actor in the banking industry in Surabaya, but the corporate dimension had significant influence in the increasing of the role of the accountant as an actor in the banking industry in Surabaya

Pengungkapan Sustainability Report Dan Kinerja Keuangan

Research trends regarding sustainability report begin to increase gradually in Indonesia, as well as the increasing of companies that publish sustainability report. However, many of these studies still show inconsistent results. The aim of this study is to reexamine the relationship between sustainability report disclosure and financial performance. There are two things that distinguish this research from the previous ones. Firstly, this research uses companies that consistently publish sustainability report and secondly, this study uses all of measures of financial performance, namely: the size of the asset management, profitability, leverage, liquidity and market. Samples consist of 54 firm-years, which is derived from the companies that consistently publish sustainability reporting for the period 2009-2011. The results indicate that the economic dimension (EC) of the sustainability report has no effect on the financial performance, while the other two dimensions, namely the environment (EN) and social (SO) negatively affect financial performance

Analisa Persepsi Peran Akuntan Sebagai Aktor Dalam Industri Restoran Di Kota Surabaya

Penelitian ini bertujuan untuk menganalisa persepsi akuntan terhadap faktor personal dimension dan faktor corporate dimension yang mempengaruhi peran akuntan sebagai aktor dalam industri restoran di kota Surabaya. Penelitian ini adalah penelitian kuantitatif dengan metode analisis kausal komparatif, dengan jumlah sampel 37 responden. Teknik analisa data, menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa faktor personal dimension dan faktor corporate dimension memiliki pengaruh positif dan signifikan terhadap peran akuntan sebagai aktor, baik secara sendiri maupun secara bersama-sama. Pengaruh personal dimension lebih dominan dibandingkan dengan corporate dimension.The aim of the research was to analyse the accountant perception to the personal and corporate dimension factors which influenced to the roles of accountant as an actor in restaurant industry in Surabaya. This reseacrh was a quantitative research by using analysis causal comparative method, with 37 respondents as the sample. The data analysis technique, used was multiple linear regression analysis. The result of the research showed that personal and corporate dimension factors have positive and significant roles to the accountant as an actor, partially or simultaneously. The influence of personal dimension is more dominant than the corporate dimension

Kepemilikan Manajerial: Kebijakan Hutang, Kinerja Dan Nilai Perusahaan

The objective of this research is to examine whether there is a significant difference between the managerial ownership and non-managerial ownership companies in term of their business decision making process. The business decision mentioned in this paper includes financial decision which is indicated by debt policies (capital structure), operational decision reflected in company\u27s performance, and business decision implied in company\u27s value.The research observes 137 of 336 companies which had been listed in the Jakarta Stock Exchange until the year of 2005. The examination results in the fact that the debt policies and the company\u27s value of the managerial ownership companies are significantly different with non-managerial ownership companies. In contrast, the managerial ownership companies statistically have the same performance with non-managerial ownership companies