REAKSI PASAR TERHADAP MARKET SHOCK: KEBANGKRUTAN LEHMAN BROTHERS

The study aim to examine investor reaction to the market shock which coused by announcement of bankruptcy by America’s invesment company Lehman Brothers and to examine how is the difference reaction to market shock in the developed and emerging market.This study use t-test to examine market reaction that happened caused by Lehman Brothers bankruptcy. With totally sampel 44 main indeks around the world which listing in WSJ and 18 indeks for the country which belong to developed market, 20 indeks for the country which belong to emerging market. The result of this research show that the market overall react negatively to market shock which is Lehman Brothers bankruptcy and emerging market proof more react to market shock than developed market. This proof that Lehman Brothers bankruptcy contain information, the brittle of world financial system.Keyword : market shock, developed market, emerging market, return, stock price inde

THE CORRELATION BETWEEN THE INTEREST OF LEARNING AND FACILITIES LEARNING WITH THE STUDENT’S MATHEMATICS LEARNING OUTCOME

Students are learning mathematics results to relate to many factors. Interest in learning, learning independence, and learning a facility are some of the factors suspected to be related to learning outcomes. This study aims to determine whether there is a positive and significant relationship between interest in learning and learning facilities with the results of a learning mathematics students grade VIII SMP in odd semester of the year 2017/2018 academic.  The population in this study are all students of class VII odd semester  of State Junior High School (SMP Negeri) 3 Pajangan Bantul in the academic year 2017/2018, consisting of four classes with 131 students. Samples were taken by random sampling technique and obtained class VIII C consisting of 33 students. Data collection techniques used questionnaires and test techniques. Test of research instrument using validity test, reliability test, and test of different power. Existence prerequisite tests include normality tests, independent tests, and linearity tests.  To analysis the data, the researcher using correlation analysis and linear regression analysis. The results showed that there was a positive and significant correlation between learning interest (X1) and learning facility (X2) with students' mathematics learning result with Fcount > Ftable ie 4.7837> 3.32 with R = 0.4917 and R2 = 0.2418 with Y = -1,8047 + 0,1724X1 + 0,5499X2, and RC (X1) = 18,9191 % and RC (X2) = 81,0809%, EC (X1) = 04,4309% and EC (X2) = 18.9891%

KELAYAKAN SKRINING MASALAH SPIRITUAL DAN PENERIMAAN INTERVENSI KEROHANIAN BERBASIS TELEPON DI POLI ONKOLOGI RAWAT JALAN : LITERATUR REVIEW

Alat komunikasi yang dikenal dengan nama telemedicine di area kesehatan, seperti teknologi komunikasi canggih, menawarkan potensi untuk meningkatkan komunikasi dan kolaborasi tim kesehatan profesional dengan pasien atau keluarga. Kehadiran dan partisipasi  tim kesehatan profesioanl terkadang  terkendala  karena kondisi pasien yang harus segera dilakukan penanganan, namun keluarga belum tiba di rumah sakit,  atau  kebutuhan pasien terhadap edukasi baik tentang biopsiko ,sosial  dan spiritual, jarak geografis dan perjalanan ke rumah sakit,  kerahasiaan pasien, dan waktu

Hubungan Tingkat Pengetahuan tentang IVA dengan Perilaku Pemeriksaan IVA

Latar belakang: Pemeriksaan IVA merupakan salah satu metode deteksi dini kanker serviks menggunakan asam cuka yang memerlukan biaya murah, praktis dan sensitifitas yang tinggi. Faktor yang berpengaruh pada perilaku WUS dalam melakukan pemeriksaan IVA adalah pengetahuan tentang IVA. Tinggi rendahnya pengetahuan WUS tentang IVA akan berdampak pada tinggi rendahnya perilaku WUS dalam pemeriksaan IVA. Tujuan: Untuk mengetahui hubungan tingkat pengetahuan tentang IVA dengan perilaku pemeriksaan IVA pada WUS Desa Sidomulyo Bambanglipuro Bantul. Metode: Penelitian ini menggunakan desain deskriptif analitik dengan pendekatan cross sectional. Populasi penelitian semua wanita usia subur yang berada di Dusun Selo Desa Sidomulyo Bambanglipuro Bantul bulan Oktober 2019 yang berjumlah 82 responden. Pengambilan sampel menggunakan teknik purposive sampling dengan jumlah 50 wanita usia subur. Pengumpulan data menggunakan kuesioner. Analisis data menggunakan uji korelasi Kendall-Tau. Hasil: Hasil penelitian menunjukkan tingkat pengetahuan wanita usia subur mayoritas cukup yaitu 29 (58,0%) dan perilaku pemeriksaan IVA mayoritas cukup 30 (60,0%). Hasil uji korelasi kendall-tau diperoleh hasil nilai sig 0,000

CORPORATE SOCIAL RESPONSIBILITY, UKURAN, DAN KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI

The development of technology and information in the era of globalization has increased public awareness of the role of companies in the environment. Many companies have provided welfare for people's lives. However, the company's activities in running its business will also not be separated from the negative impact on the company's environment. The purpose of this study was determined the effect of corporate social responsibility (CSR) and firm size on earnings management and financial performance and viewed the effectiveness of earnings management as a mediating variable. The population in this study were all manufacturing companies listed on the IDX in 2015-2019, which were 129 companies. Sampling used a purposive sampling and judgment sampling approach, namely the sample had reported complete financial statements for three consecutive periods. Measurement of CSR disclosure refers to the Global Reporting Initiative (GRI) instrument, company size is measured by total assets, financial performance is measured by ROA, and earnings management is measured using the Jones model. Hypothesis testing analysis technique use multiple linear regression analysis. The results of this study indicate that CSR disclosure has a negative and insignificant effect on earnings management and financial performance. However, firm size has a positive and significant effect on earnings management and financial performance. Another finding is that earnings management is able to mediate the effect of firm size on performance

HUBUNGAN PERTIMBANGAN ETIS, PERILAKU MACHIAVELLIAN dan GENDER dalam PENGAMBILAN KEPUTUSAN ETIS : (STUDI pada MAHASISWA Sl AKUNTANSI dan MAHASISWA PPA di UNIVERSITAS DIPONEGORO dan AUDITOR di SEMARANG

This research is replicated from Richmond's research (2001) and has modified by reasercher. This research aims to examine the influence of ethical reasoning, Machiavellian behavior, and gender towards ethical decision making in group of accounting students, PPA students at the Diponegoro University and auditors in Semarang. In this research there are two conditions :first condition is ethical decision making when the participant evaluated the third party's ehical dilemma, and second condition is ethical decision making whenparticipant views oneselfas the personfaced with the ethical dilemma. Sample in this research consist of three groups. There are group of accounting students ofDiponegoro University (107 respndents), PPA students of Diponegoro University (65 respondents), auditors in Semarang (70 respondents). Methods to get this sample using simple random sampling. Whereas to answer research hypothesis used multiple linier regression and Chow Test after the reliability test, validity test, and classical assumption test were done. The result of hypothesis test showed that in first condition ethical reasoning and Machiavellian behavior is significant to influence ethical decision making in PPA students group. In accounting students and auditor group ethical reasoning is not significant to influence ethical decision making. Whereas gender is not significant to influence ethical decision making in accounting students group, PPA students group, and auditors group. In second condition ethical reasoning and Machiavellian behavior is significant to influence ethical decision making in PPA students group. Meanwhile in accounting students ethical reasoning and Machiavellian behavior is not significant to influence ethical decision making. In auditors groupjust Machiavellian behavior which significant towards ethical decision making. In gender there is not significant to influence ethical decision making in accounting students group, PPA students group, and auditors group. Beside that, in all group there find difference about the influence ofethical reasoning and Machiavellian behavior towards ethical decision making when the participant evaluated the third party's ehical dilemma, and when participant views oneselfas thepersonfaced with the ethical dilemma. Keywords: Ethical Reasoning, Machiavellian Behaviour, Gender, Ethical Decision Makin

PENGARUH KOMPUTER MIKRO TERHADAP KINERJA DAN KEPUASAN KERJA AUDITOR

This study purposes to investigate how public accountants perceptions of microcomputer will affect their work outcomes (job satisfaction and job performance). A conceptual model of the interrelation between perception, anxiety, attitude, microcomputer use and work outcomes is developed in this study. Mail survey is used to data collecting. This study only can get 103 respondent. The result show that toward using computer directly affect to job performance and job satisfaction. Extend using computer directly affect to job performance but does not effect to job satisfaction. Toward using computer have significant effect to extend using computer. Higher level of computer anxiety negatively is affected by perceived ease of use but computer anxiety is not affect by perceived usefulness. Computer anxiety also does not have significant effect to toward using computer Higher levels of perceived ease of used and perceived usefulness heighten individuals' positive attitudes toward using computer. Perceived ease of used and perceived usefulness do not affect to extend using microcomputer. Keyword : Perceived usefulness, perceived ease of used, extend using microcomputer, toward using computer, job performance, job satisfactio

THE EFFECT OF RISK DISCLOSURE AND INVESTORS' ATTENTION ON IPOs INITIAL RETURN OF INDONESIAN COMPANIES

ABSTRACTThe research objective is to examine and analyze the effect of internal risk disclosure, external risk disclosure, investment risk disclosure, and investors' attention on initial return. This research is causality research and uses secondary data. The population is a company that conducts IPOs on the Indonesia Stock Exchange (IDX) in the 2011-2018 period with 224 companies. The sampling technique used was purposive sampling and obtained a total of 210 companies. The research results stated that there is no effect of internal risk disclosure, external risk disclosure, and investment risk disclosure on initial returns. There is a significant positive effect of investors' attention on initial returns.ABSTRAKTujuan penelitian yaitu menguji dan menganalisis pengaruh pengungkapan risiko internal, pengungkapan risiko eksternal, pengungkapan risiko investasi dan investor attention terhadap initial return. Penelitian ini merupakan penelitian kausalitas. Data yang digunakan sekunder. Populasi adalah perusahaan yang melakukan IPO di Bursa Efek Indonesia (BEI) pada periode 2011- 2018 dengan jumlah 224 perusahaan, teknik pengambilan sampel menggunakan purposive sampling dan diperoleh jumlah sampel penelitian sebanyak 210 perusahaan. Hasil penelitian antara lain, yaitu tidak terdapat pengaruh pengungkapan risiko internal, pengungkapan risiko eksternal dan pengungkapan risiko investasi terhadap initial return, terdapat pengaruh signifikan positif atensi investor terhadap initial return

PENGARUH COMPUTER ANXIETY DAN MATH ANXIETY TERHADAP KEAHLIAN AUDITOR DALAM PENGGUNAAN KOMPUTER

This study examines the relationship between computer anxiety , math anxiety, dun skill in end user computing. The study extends Harrison and Rainer (1992), Rifa and Gudono (1999), and Indriantoro (2000). The results indicate that computer anxiety has negative effect and significantly related to skill in end user computing but math anxiety has negative effect and not significantly related to skill in end user computing. The findings also indicate that computer anxiety and math anxiety in simultaneous and significantly related to skill in end user computing Penelitian ini menguji hubungan antara computer anxiety dan math anxiety terhadap keahlian pemakai claim menggunakan komputer. Penelitian ini ingin memperluas penelitiannya Rifa dan Gudono (1999) dan Indriantoro (2000) serta Harrison dan Rainer (1992) dengan sampel auditor. Hasil penelitian menunjukkan bahwa computer anxiety pemakai mempunyai pengaruh yang negatif dan signifikan dengan tingkat keahlian pemakai dalam menggunakan komputer, sedangkan variabel math anxiety tidak mcmpunyai hubungan dengan keahlian pemakai dalam menggunakan komputer. Secara simultan (keseluruhan) hasil analisis menunjukkan R kuadrat sebesar 0,092 dan nilai F sebesar 6,275 dengan signifikansi p sebesar 0,005 yang berarti ada pengaruh yang signifikan computer anxiety dan math anxiety terhadap tingkat keahlian dalam menggunakan komputer

PENGARUH LANGSUNG DAN TIDAK LANGSUNG DART CONTROL SYSTEMS TERHADAP KIN ERJA KARYAWAN

Control systems sebagai objek penelitian di bidang akuntansi akan selalu berbasis pada cybernetyc model. Dalam model ini standar kinerja dan pengukuran kinerja akan diperbandingkan sebagai dasar untuk mengambil tindakan korektif dan untuk mengevaluasi kinerja. Tiga komponen penting darim kinerja berbasis control systems adalah standard setting process, standard tightness dan insentif berbasis standar (standard based incentives). Ketiga komponen ini akan berinteraksi (Demski & Feltham, 1978). Proses pembentukan standar akan mempengaruhi ketatnya standar (standard tightness) dan selanjutnya akan mempengaruhi reward yang akan diterima oleh karyawan yang didasarkan pada perbandingan relatif antara kinerja sesungguhnya dengan standar yang ditetapkan. Tujuan penelitian ini adalah untuk meneliti pengaruh langsung dan pengaruh tidak langsung (indirect effect) dari control systems terhadap kinerja karyawan. Dalam kaitan ini model indirect effect dalam penelitian ini akan menggunakan variabel intervening yaitu job stress yang akan memediasi hubungan antara komponen dari control systems dengan kinerja. Metode penelitian pengumpulan data yang digunakan dalam penelitian ini adalah dengan menggunakan kuesioner melalui mail survey. Hipotesis diuji dengan structural equation modeling. Hasil pengujian hipotesis menunjukkan bahwa terdapat pengaruh yang signifikan antara participative standard setting dengan standard tigthness (H2); participative standard setting dengan standard based incentives (H3); standard tighness dengan job performance (H4); standard based incentives dengan job performance (H5); participative standard setting dengan job related stress (H6); standard tightness dengan job related stress (H7); standard based incentives dengan job related stress (H8); dan job related stress dengan job performance (H9)