AUTHOR:

SOEMARTINI

JURUSAN STATISTIKA
FAKULTAS MATEMATIKA DAN ILMU PENGETAHUAN ALAM
UNIVERSITAS PADJADJARAN
JATINANGOR
2008

INTRO:

Analisis regresi merupakan analisis yang mempelajari bagaimana membangun sebuah model fungsional dari data untuk dapat menjelaskan ataupun meramalkan suatu fenomena alami atas dasar fenomena yang lain. Ada juga yang menyatakan bahwa analisis regresi merupakan suatu analisis mengenai hubungan antara dua variable atau lebih yang umumnya dinyatakan dalam persamaan matematik.  Dalam statistika sebuah model regresi dikatakan baik atau cocok,jika dipenuhi asumsi-asumsi ideal (klasik), yakni tidak adanya otokorelasi, heteroskedastisitas dan multikolinieritas. Sehingga proses control terhadap model perlu dilakukan untuk menelaah dipenuhi tidaknya asumsi tersebut.

Salah satu dari ketiga asumsi model regresi linier klasik adalah yakni tidak terdapat multikolinearitas di antara variabel yang menjelaskan yang termasuk dalam model. Ketika menentukan model regresi populasi ada kemungkinan bahwa dalam sampel tertentu, beberapa atau semua variable X sangat kolinear (mempunyai hubungan linear sempurna atau hampir sempurna).

Ada beberapa prosedur yang dapat digunakan untuk mengatasi masalah multikolinearitas, seperti : pengunaan informasi apriori dari hubungan beberapa variable yang berkolinear, menghubungkan data cross-sectional dan data time series, mengeluarkan suatu variabel atau beberapa variabel bebas yang terlibat hubungan kolinear, melakukan transformasi variabel dengan prosedur first difference, melalui ln (logaritma) dan penambahan data baru dan juga melalui ridge regression. Akan tetapi pada praktiknya prosedur penanggulangan yang telah disebutkan di atas sangat tergantung sekali pada kondisi penelitian, misalnya : penggunaan informasi apriori sangat tergantung dari ada atau tidaknya dasar teori (literatur) yang sangat kuat untuk mendukung hubungan matematis antara variabel bebas yang saling berkolinear, prosedur mengeluarkan variabel bebas yang berkolinear seringkali membuat banyak peneliti keberatan karena prosedur ini akan mengurangi obyek penelitian yang diangkat, sedangkan prosedur lainnya seperti menghubungkan data cross sectional dan time series, prosedur first difference dan penambahan data baru seringkali hanya memberikan efek penanggulangan yang kecil pada masalah multikolinearitas.

FULL TEXT: PRINCIPAL COMPONENT ANALYSIS (PCA)

AUTHOR:

Nyoman Triaryati
Program Pasca Sarjana Jurusan Manajemen, Universitas Gadjah Mada Yogyakarta

Jurnal Manajemen & Kewirausahaan Vol. 5, No. 1, Maret 2003: 85 – 96

ABSTRACT:

Change in demography of the work force in American and some countries in Asia, such as the increase number of working mother has increase the work-family issue in work environment. Although work-family conflict is known as a man and women issue, but this issue is continues to place different responsibilities for working women. The different responsibilities is because of the tradisional role of women, who take more responsibilities than man for the domestic matter. Work-family issues forced organizations to adopt some policies in order to solve this issue, such as family-friendly policy. Some research acknowledge that organization abilities to adopt this kind of policy influence employee respon to their work life, such as job stress, job satisfaction/dissatisfaction, absence, and turnover.And all of this respons have a direct impact to the organization productivity, performance and profitability, in short and in the long run. It is become clear that organizations have to be serious in handling this issue.

KEYWORDS: Work-family conflict, Job satisfaction, Absenteeism, Turnover.

FULL TEXT:WORK-FAMILY ISSUE

AUTHOR:

Juniarti
Staf Pen gajar Fakultas Ekonomi- Universitas Kristen Petra
E-mail: yunie@peter.petra.ac.id
Corolina
Alumni Fakultas Ekonomi-Universitas Kristen Petra

JURNAL AKUNTANSI & KEUANGAN, VOL. 7, NO. 2, NOPEMBER 2005: 148-162

ABSTRACT:

Penelitian bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi perataan laba. Penelitian ini melibatkan 54 perusahaan yang terdaftar pada Bursa Efek Surabaya dengan mengambil 6 tahun penelitian mulai tahun 1994 sampai dengan tahun 2001, tidak termasuk tahun 1997 dan 1998. Hasil pengujian univariate untuk H01, menunjukkan bahwa tidak ada perbedaan yang signifikan atas ukuran perusahaan dan sektor indsutri antara perusahaan yang tergolong dalam smoothing dan non-smoothing, sedangkan untuk profitabilitas, terdapat perbedaan yang signifikan pada kedua klasifikasi perusahaan. Hasil pengujian univariate tersebut tidak didukung oleh hasil pengujian multivariate pada H02, yang menunjukkan bahwa ukuran perusahaan, profitabilitas dan sektor industri tidak berpengaruh terhadap perataan laba.

KEYWORDS: perataan laba, ukuran perusahaan, profitabilitas

FULL TEXT: PERATAAN LABA

AUTHOR: Lyrissa Lidsky

University of Florida Levin College of
Law, University of Florida Legal Studies Research Paper No. 2009-19

INTRO:

A skilled speaker tailors her message to her audience. Except in rare instances, however, she does so based on experiential rather than empirical data.  2 As it turns out, the United States Supreme Court also tends to rely on assumptions rather than evidence in determining how audiences decode socalled “core” speech—a contested category that receives maximum First Amendment protection.3 The Court rarely articulates its assumptions about the presumed audience of core speech, but its assumptions shape the outcomes of First Amendment cases. After all, a naïve and credulous audience might interpret speech one way and a savvy and sophisticated audience another.

FULL TEXT: NOBODY’S FOOLS

AUTHOR:

I G A N BUDIASIH
Jurusan Akuntansi
Fakultas Ekonomi, Universitas Udayana

Media AUDI Jurnal Akuntansi Dan Bisnis- Volume 4- No.1 January 2009

ABSTRACT:

This research studies factors influencing the practices of income smoothing in manufacturing and financial firms listed on the Indonesian Stock Exchange during 2002-2006. Eckel Index is used to measure the income smoothing, while companies sizes are measured by total assets.  Profitability is measured by ratio of before tax net profit to total assets, financial leverage is measured by debt to total assets ratio, and dividend pay out ratio by comparing dividend per share with earnings per share. Research population includes all manufacturing and financial firms listed on the Indonesian Stock Exchange from 2002 to 2006. Sample consists of 84 firms. Data are analyzed using multiple linear regressions with results that company size, profitability, and dividend pay out ratio have positive and significant impact on income smoothing practices. Financial leverage is the only factor that does not affect income smoothing practices.

KEYWORDS: company size, profitability, financial leverage, dividend
pay out ratio, income smoothing

FULL TEXT: PRAKTIK PERATAAN LABA

AUTHOR:

JULIA HALIM, Alumni Institut Bisnis Dan Informatika Indonesia
CARMEL MEIDEN, Dosen Institut Bisnis Dan Informatika Indonesia
RUDOLF LUMBAN TOBING, Dosen Institut Bisnis Dan Informatika Indonesia

SNA VIII Solo, 15 – 16 September 2005

ABSTRACT:

This research examines rhe relationship between corporate disclosure and earnings management. Earnings management occurs when managers use judgement in financial reporting. Earnings management may also result when Shareholders do not have access to relevant information to monitor manager’s action which may give rise to the practice of the earnings management. Because of that, managers prefer to disclose less information in financial report. The research presents two hypothesis that have opposite implications for the relation between earnings management and corporate disclosure. If earnings management is opportunistic, then the predicted relation is negative. Alternatively, if earnings management is for rising corporate value then the predicted relation is positive. Besides earnings management and disclosure as endogenous variables, this research also used information asymmetry, current income, future income, leverage, company size, cummulative return, and current ratio as moderating variables. The results show that earnings management affects corporate disclosure positively and in other side, the corporate disclosure affects earnings management negatively.

KEYWORDS: Earnings management, Disclosure (Kep.38/PM/1996), Accruals, Discretionary accruals, Asymmetric information

FULL TEXT: MANAJEMEN LABA PADA TINGKAT PENGUNGKAPAN

AUTHOR:  SOPHIA NIKOLEISHVILI

A Dissertation
presented to
the Faculty of the Graduate School
at the University of Missouri-Columbia

December 2007

INTRO:

Robinson Crusoe has generated many new stories, usually referred to as “Robinsonades.” Robinsonade, to define it broadly, “repeats the themes of Robinson Crusoe; usually it incorporates or adapts specific physical aspects of Crusoe’s experience and is an obvious rewriting of the Crusoe story. Other times, it shares ideas or narrative style” (Fisher 130). Thus, Robinson Crusoe adaptors have metamorphosed Defoe’s castaway into a dog, a woman, a child, a family, a doctor, and an idyllic lover, among many others. Rogers’ study catalogs a great number of imitations of Defoe’s novel. An incomplete list of popular Robinsonades includes the following works: The Voyages, Dangerous Adventures, and Imminent Escapes of Captain Richard Falconer (1720), John Barnard’s Ashton Memorial (1725), Johann Rudolph Wyss’s The Swiss family Robinson (1812-27), Captain Marryat’s Masterman Ready (1843), The Dog Crusoe (1860), The Catholic Crusoe (1862), Six Hundred Robinson Crusoes (1877). Serious revisions of Robinson Crusoe continue to be made. The most recent permutations of the Crusoe story include Derek Walcott’s Castaway poems, Muriel Spark’s Robinson (1958), Michel Tournier’s Friday and Robinson (1972) and J. M. Coetzee’s Foe (1986).

The purpose of this dissertation is to explore the relationship between cinematic Robinsonades and Defoe’s novel. The aim is to study the different versions of the Crusoe myth, by interpreting not only the ways they differ from one another, but also the ways they stay the same. What narrative elements, themes, issues, and motifs persist in the various retellings of the Crusoe story and why? What kind of appetite does the Crusoe story feed viewing audiences of many different generations and cultures? What do the filmic Robinsonades say about Defoe’s novel and what do they tell us about a particular time and culture in which they were produced?

These two famous passages, one by a celebrated writer Joseph Conrad, and another by an American film director D. W. Griffith, are frequently cited in comparisons of film and literature. The visual stress of Conrad’s terms, critics note, makes the aims he cites seem as appropriate to a filmmaker as a novelist. Putting Defoe somewhat into the background in order to examine the relationship between film and literature and to discuss major approaches in adaptation theory. by considering some compositional similarities and differences between the two mediums, and examine the
various ways film critics and theoreticians view adaptation and address the question of how a filmmaker can go about adapting a novel into film.

FULL TEXT:DANIEL DEFOE’S ROBINSON CRUSOE

AUTHOR:

Jules Carrière, Ph.D,  Christopher Bourque (Student)
Silvia Bonaccio, Ph.D., School of Management
University of Ottawa, Ottawa, Ontario, ASAC 2007

ABSTRACT:

This study examines the relationship between communication practices,
communication satisfaction and two important job outcomes: job
satisfaction and affective organization commitment. The study takes place
in a large urban land ambulance service. Ninety-one paramedics
participated. Our findings suggest that communication satisfaction fully
mediates the relationship between internal communication practices and
the two work outcomes studied.

FULL TEXT: COMMUNICATION SATISFACTION-JOB SATISFACTION AND ORGANIZATIONAL COMMITMENT

AUTHOR:

Lindsay Nicole Ehlers

A Thesis Submitted to the Faculty of Miami University in partial fulfillment of the requirements for the degree of Master of Arts Department of Speech Communication, Miami University Oxford, Ohio, 2003

ABSTRACT:

The purpose of this paper is to examine the relationship between communication satisfaction of employees with co-workers, supervisors, and upper management, job satisfaction and selfreported absenteeism. It is hypothesized that communication satisfaction has a positive influence on job satisfaction. Job satisfaction and self-reported absenteeism were explored as well as the relationship of job satisfaction playing a mediating role between communication satisfaction and absenteeism. Results were analyzed with correlations, multiple regressions and t-tests. It was that found communication satisfaction with co-workers, supervisors and upper management have significant positive relationships with job satisfaction. The study found job satisfaction had no significant relationship to performing the mediating role between communication satisfaction and absenteeism. This paper also presents limitations and directions for further research.

FULL TEXT: THE RELATIONSHIP OF COMMUNICATION SATISFACTION, JOB SATISFACTION, AND SELF-REPORTED ABSENTEEISM

AUTHOR:

Hsing Yu Tseng
August, 2006

A Thesis, Presented to The Graduate Faculty of The University of Akron. In Partial Fulfillment of the Requirements for the Degree Master of Arts

ABSTRACT:

Effective communication in the work place contributes significantly towards the performance of employees and gives rise to enhanced job satisfaction. This paper investigates the communication factors that have a significant influence on job satisfaction as well as the variation in job satisfaction explained by differences in workers’ characteristics in terms of the big five personality traits among Taiwan hightech industry employees. Three translated version of instruments including the Communication Satisfaction Questionnaire (CSQ), the Job Descriptive Index (JDI) and the NEO Five-Factor Inventory (NEO-FFI) were used in a web-based survey to collect the self-report data. The findings showed that employees’  communication satisfaction and job satisfaction can be successfully predicted by the Big Five personality traits of Extraversion, Openness to Experience, Agreeableness, and Conscientiousness, except Neuroticism in a Taiwanese sample. Future study in this area should also focus on determining other variations in communication satisfaction and job  satisfaction, such as organizational culture differences.

FULL TEXT: COMMUNICATIONS – JOB SATISFACTION – PERSONALITY TRAITS