Pemanfaatan Jurnal dalam Database EBSCO “Business Source Complete”
Sebagai Sumber Rujukan dalam Penyusunan Skripsi Mahasiswa
Jurusan Akuntansi Fakultas Ekonomika dan Bisnis UGM
Yang Lulus Pada Tahun 2011
SKRIPSI
Diajukan Kepada Fakultas Adab dan Ilmu Budaya
Universitas Islam Negeri Sunan Kalijaga Yogyakarta
Untuk Memenuhi sebagian Syarat Guna Memperoleh
Gelar sarjana Ilmu Perpustakaan
Disusun oleh
HENI PURWANINGSIH
07140109
PRODI ILMU PERPUSTAKAAN
FAKULTAS ADAB DAN ILMU BUDAYA
UNIVERSITAS ISLAM NEGERI SUNAN KALIJAGA
YOGYAKARTA
2013
i Sukirno, SIP., M.A.
Dosen Prodi Ilmu Perpustakaan Fakultas Adab dan UIN Sunan Kalijaga
Yogyakarta
NOTA DINAS
Hal
: Skripsi
Saudara Heni Purwaningsih
Kepada Yth.
Prodi Fakultas Adab
UIN Sunan Kalijaga
Yogyakarta
Assalamu’alaikum warahmatullahi wabarokatuh
Setelah membaca, meneliti, mengoreksi dan mengadakan perbaikan
seperlunya, menurut kami skripsi saudara :
Nama
: Heni Purwaningsih
NIM
: 07140109
Prodi
: Ilmu Perpustakaan
Judul
:Pemanfaatan jurnal dalam Database EBSCO “Business
Source Complete” sebagai Bahan Rujukan dalam
Penyusunan Skripsi Mahasiswa Jurusan Akuntansi Fakultas
Ekonomika Dan Bisnis UGM yang Lulus pada Tahun 2011
Dapat diajukan untuk memenuhi sebagiab syarat untuk memperoleh gelar
sarjana strata satu dalam Ilmu Perpustakaan dan Informsi fakultas Adab dan Ilmu
Budaya UIN Sunan Kalijaga Yogyakarta.
Berkenaan dengan hal tersebut, saya mohon agar mahasiswa yang
bersangkutan segera dipanggil untuk mempertahankan skripsinya dalam sidang
munaqosah.
Atas perhatian bapak/ibu, saya ucapkan terima kasih
Wassalamu’alaikum warahmatullahi wabarokatuh
ii MOTTO
Yakinlah bahwa Setiap masalah ada jalan keluarnya, Mungkin
kita tak dapat melihatnya, namun Tuhan tahu jalan keluarnya.
Yakin dan percayalah padaNya.
v HALAMAN PERSEMBAHAN
Dengan mengucap syukur alhamdulillah, kupersembahkan skripsi ini
untuk orang-orang yang kusayangi:
1. Bapak dan Ibu tercinta, motivator terbesar dalam hidupku yang tak pernah
putus dalam mendo’akan dan menyayangiku, atas semua pengorbanan dan
dukungannya mengantarku sampai kini.
2. Adikku Vina dan Putri serta seluruh keluargaku yang selalu memberikan
semangat dan keceriaan di saat aku menghadapi kesulitan dalam
mengerjakan laporan ini.
3. Mr. Gembul yang slalu memberi inspirasi dan semangat baik dalam
menulis maupun dalam menghadapi krisis kepercayaan serta motivasi
yang datang di bulan-bulan terakhir penyusunan laporan ini.
4. Teman-teman IPI Suka “main” dan semua teman-teman yang tak mungkin
penulis sebutkan satu-persatu.
vi KATA PENGANTAR
Alhamdulillah, puji syukur kehadirat Allah SWT, atas rahmat, hidayah, serta
inayah-Nya, sehingga penulis dapat menyelesaikan laporan skripsi dengan
judul :”Pemanfaatan Jurnal dalam Database EBSCO “Business Source Complete”
sebagai Sumber Rujukan dalam Penyusunan Skripsi Mahasiswa Jurusan
Akuntansi Fakultas Ekonomika dan Bisnis UGM Yang Lulus Pada Tahun 2011”.
Shalawat serta salam semoga senantiasa tercurahkan kepada Rassulullah SAW.
Penulis yakin bahwa skripsi ini tidak dapat terselesaikan dengan baik tanpa
rahmat Allah SWT dan petunjuknya. Bimbingan serta dorongan dari berbagai
pihak, baik secara langsung maupun secara tidak langsung dan materil maupun
spiritual. Oleh karena itu, dengan segala kerendahan hati penulis menyampaikan
ucapan terima kasih dan penghargaan setinggi-tingginya kepada:
1.
Ibu Dr. Hj. Siti Maryam, M.Ag selaku Dekan Fakultas Adab dan Ilmu
Budaya Universitas Islam Negeri Sunan Kalijaga.
2.
Hj. Sri Rohyanti Zulaikha, S.Ag.,SIP.,M.Si Ketua Prodi Ilmu Perpustakaan
Fakultas Adab dan Ilmu Budaya beserta seluruh staf dan karyawannya.
3.
Bapak Sukirno, S.IP., M.A. selaku dosen pembimbing skripsi yang telah
meluangkan waktu, tenaga, dan pikiran untuk member pengarahan dan
bimbingan penuh kesabaran disela-sela kesibukannya.
4.
Bapak Nurdin, S.Ag., SS., M.Lis. selaku dosen pembimbing akademik yang
telah memberi masukan sehingga skripsi ini dapat terselesaikan dengan baik.
vii DAFTAR ISI
Halaman Judul.................................................................................................. i
Halaman Nota Dinas ........................................................................................ ii
Halaman Pengesahan ....................................................................................... ii
Halaman Pernyataan keaslian .......................................................................... iv
Motto ................................................................................................................ v
Halaman Persembahan .................................................................................... vi
Kata Pengantar ................................................................................................. vii
Daftar Isi .......................................................................................................... ix
Daftar Tabel dan diagram ................................................................................ xii
Daftar Lampiran ............................................................................................... xii
Intisari .............................................................................................................. xiii
Abstract ............................................................................................................ xiv
BAB I. PENDAHULUAN
1.1. Latar Belakang ................................................................................... 1
1.2. Rumusan Masalah .............................................................................. 6
1.3. Tujuan Penelitian ............................................................................... 6
1.4. Manfaat penelitian.............................................................................. 7
1.5. Cakupan Pembahasan ........................................................................ 8
1.6. Sistematika Pembahasan ................................................................... 9
BAB II. TINJAUAN PUSTAKA DAN LANDASAN TEORI
2.1. Tinjauan Pustaka ................................................................................ 11
2.2. Landasan Teori ................................................................................... 15
2.2.1. Jurnal ........................................................................................ 15
2.2.1.1. Jurnal Ilmiah Elektronik .............................................. 17
2.2.2. Pemanfaatan Jurnal Ilmiah Elektronik ..................................... 21
ix 2.2.2.1. Evaluasi Koleksi Jurnal Elektronik ............................. 22
2.2.3. Bibliometrika ........................................................................... 25
2.2.3.1. Analisis Sitasi .............................................................. 28
2.2.4. Database EBSCO “Business Source Complete” ..................... 34
BAB III. METODOLOGI PENELITIAN
3.1. Jenis Penelitian ................................................................................ 37
3.2. Subjek dan Objek Penelitian............................................................ 38
3.3.Waktu dan Tempat Penelitian........................................................... 38
3.4. Populasi dan Sampel ........................................................................ 39
3.5. Metode Pengumpulan Data ............................................................. 40
3.6. Metode Analisis Data ...................................................................... 43
BAB IV. HASIL DAN PEMBAHASAN
4.1. Gambaran Umum Tempat Penelitian .............................................. 45
4.1.1. Profil Singkat Perpustakaan FEB UGM ................................ 45
4.1.2. Sumber Daya Manusia Perpustakaan FEB UGM ................. 47
4.1.3. Fasilitas Dan Aset .................................................................. 48
4.1.4. Koleksi Perpustakaan FEB UGM .......................................... 48
4.2. Deskripsi Operasional Penelitian..................................................... 53
4.3.Hasil Penelitian dan Pembahasan ..................................................... 54
4.2.1. Pemetaan Sitasi ...................................................................... 54
4.2.2 Ketersediaan Jurnal dalam Database EBSCO “ Business
Source Complete”.................................................................. 60
4.2.3. Pemanfaatan Jurnal dalam Database EBSCO “ Business
Source Complete”................................................................ 63
BAB V. PENUTUP
5.1. Kesimpulan ...................................................................................... 71
5.2. Saran ............................................................................................... 71
Daftar Pustaka .................................................................................................. 73
Lampiran-Lampran .......................................................................................... 77
x Daftar Tabel dan Diagram
A. Daftar Tabel
1. Tabel 1. Tabel jam buka layanan ..................................................... 46
2. Tabel 2. Tabel Sumber daya Manusia .............................................. 47
3. Tabel 3. Pertambahan koleksi Perpustakaan tahun 2003-2011........ 49
4. Tabel 4. Tabel perkembangan koleksi terbitan berkala tahun 20032011 .................................................................................................. 51
5. Tabel 5. Tabel database e-jornal ...................................................... 52
6. Tabel 6. Tabel Koleksi Perpusakaan Fakultas Ekonomika dan Bisnis
UGM ................................................................................................ 53
7. Tabel 7. Tabel Pemetaan Sitasi ........................................................ 54
8. Tabel 9. Tabel ketersediaan Jurnal ................................................... 60
9. Tabel 9. Tabel Judul Jurnal yang disitir dan frequensi sitiran ......... 65
10. Tabel 10. Tabel Data kepengarangan yang sering disitir ................. 68
B. Daftar gambar
C. Gambar 1. Diagram tahun terbit jurnal .................................................. 69
xi Daftar Lampiran-Lampiran
1. Lampiran 1. Daftar skripsi yang menjadi sampel penelitian
2. Lampiran 2 Daftar judul jurnal yang disitir
3. Lampiran 3. Judul Jurnal dan Frequensi Sitiran
4. Lampiran 4. Tabel ketersedian jurnal dalam Database EBSCO “Business
Source Complete”
5. Lampiran 5. Tabel Sampel Isaac dan Michael
6. Lampiran 6. Surat izin Penelitian
7. Lampiran 7. Surat Keterangan Ijin Penelitian
8. Lampiran 8. Surat Keterangan Telah Melakukan Penelitian
xii INTISARI
Heni Purwaningsih (07140109), Pemanfaatan Jurnal dalam Database
EBSCO “Business Source Complete” Sebagai Sumber Rujukan dalam
Penyusunan Skripsi Mahasiswa Jurusan Akuntansi Fakultas Ekonomika
dan Bisnis UGM Yang Lulus Pada Tahun 2011
Penelitian ini merupakan penelitian yang membahas mengenai
pemanfaatan jurnal dalam database EBSCO yang dimanfaatkan oleh
mahasiswa dalam penyusunan karya ilmiahnya. Penelitian ini merupakan
penelitian deskriptif yang menggunakan pendekatan analisis sitasi, yaitu
melakukan analisis terhadap jurnal yang menjadi bahan rujukan dalam
penyusunan skripsi mahasiswa Jurusan Akuntansi Fakultas Ekonomika
dan Bisnis UGM yang lulus pada tahun 2011. Berdasarkan olah data sitasi
90 judul skripsi diperoleh 516 judul artikel jurnal yang disitir dan
diperoleh prosentase pemanfaatan jurnal dalam database “Business Source
Complete” sebesar 13.79%. Prosentase tersebut menunjukan bahwa
pemanfaatan jurnal masih sangat kurang. Sedangkan prosentase
ketersediaan koleksi Jurnal dalam database EBSCO “Business Source
Complete” mencapai 59.88% termasuk dalam penilaian cukup tersedia.
Dalam penelitian ini juga diperoleh core journal/journal utama yang
menjad sumber rujukan mahasiswa jurusan Akuntansi Fakultas
Ekonomika dan Bisnis UGM yaitu Management Information System
Quarterly; The Accounting Review; Journal of Accounting Research;
Journal of Financial Economics; Journal of Finance; Academic of
Management Review; Management Science; Accounting and Business
Research; Information System Research; Journal of Accounting and
Economic. Sembilan diantaranya merupakan jurnal-jurnal yang tergolong
dalam ““landing journal” atau ranking pertama dalam pengelompokan
berdasar ESSEC Ranking of Journals tahun 2012. Untuk mengoptimalkan
pemanfaatan jurnal dalam database EBSCO “Business Source Complete”
perlu adanya sosialisasi dan pelatihan pemanfaatan jurnal yang lebih
efektif kepada mahasiswa Fakultas Ekonomika dan Bisnis UGM.
Key word: use of journal, citation analysis, availability of journals,
xiii ABSTRACT
Heni Purwaningsih (07140109), The Utilization of Journals in Ebsco
Database “Business Source Complete” as Reference in the Writing of
Thesis by Students of the Department of Accounting Faculty of
Economics and Business UGM Graduating in 2011
This study is a research discussing the utilization of journals in Ebsco
database by students in writing their academic assignments. This study is a
descriptive research using citation-analysis approach that analyzes journals
used as reference in the writing of thesis by students of the Department of
Accounting Faculty of Economics and Business UGM who graduated in
2011. Based on data analysis, in 90 student’s theses there are 516 articles
cited from journals in Ebsco database. It is also known that the percentage
of the utilization of journals in Ebsco database is 13.75%. This percentage
indicating that the utilization of journals in the EBSCO databases is very
less. Meanwhile, the percentage of the availability of journal collection in
Ebsco database reaches 56.69% indicating a fair availability rate. In this
research it is also obtained data showing that the core journals used by the
students of the Department of Accounting Faculty of Economics and
Business UGM are Management Information System Quarterly; The
Accounting Review; Journal of Accounting Research; Journal of Financial
Economics; Journal of Finance; Academic of Management Review;
Management Science; Accounting and Business Research; Information
System Research; Journal of Accounting and Economic. Nine of these
journals are classified as “landing journals” or first-ranks in the
classification based on ESSEC Ranking of Journals 2012. In order to
optimize the utilization of journals in Ebsco database “Business Source
Complete”, it is necessary to provide dissemination and training on more
effective utilization of journals for the students of the Department of
Accounting Faculty of Economics and Business UGM.
Key word: the use of journal, citation analysis, availability of journals,
xiv 1
BAB I
PENDAHULUAN
1.1.Latar Belakang
Penelitian merupakan bagian penting dalam aktifitas perguruan inggi,
disamping proses belajar mengajar. Hal ini tercantum jelas dalam Tri Darma
Perguruan Tinggi. Setiap mahasiswa sebelum mengakhiri pendidikannya
diharuskan menulis skripsi, tesis atau disertasi yang merupakan bagian dari
kegiatan penelitian. Agar dapat menghasilkan penelitian yang baik dibutuhkan
literatur-literatur
pendukung
yang
memadai.
Untuk
itu
keberadaan
perpustakaan di perguruan tinggi sangat penting sebagai pengelola literatur
guna mendukung proses penelitian.
Peraturan Pemerintah nomor 30 Tahun 1990 tentang pendidikan tinggi
yang secara garis besar menerangkan bahwa perpustakaan adalah Unit
Pelaksana Teknis (UPT) yang merupakan unsur yang perlu ada dalam
perguruan tinggi, mulai dari universitas, institut, sekolah tinggi, politeknik, dan
akademik untuk menunjang pelaksanaan kegiatan pendidikan, penelitain dan
pengabdian kepada masyarakat. Perpustakaan dalam melaksanakan fungsinya
sebagai penunjang pelaksanaan kegiatan Tri Darma Perguruan Tinggi terutama
dalam hal penelitian tentunnya harus memiliki koleksi perpustakaan yang
memadai. Dalam kaitannya dengan penelitian, koleksi perpusakaan yang bisa
dijadikan sebagai salah satu bahan literatur penunjang penelitian adalah jurnal
atau majalah ilmiah baik dalam bentuk tercetak maupun elektronik.
1 2
Jurnal atau majalah ilmiah merupakan publikasi ilmiah yang
menyajikan informasi ilmiah terbaru dan memiliki peran strategis dalam
pengembangan dan penyebaran ilmu pengetahuan. Publikasi ini membantu
para ilmuwan atau peneliti mengikuti perkembangan ilmu pengetahuan dan
teknologi yang sedang berkembang saat ini maupun yang akan datang.
Informasi yang ada di dalam jurnal merupkan informasi penemuan, pemikiran
dan hasil penelitian yang baru. Melalui jurnal ilmiah ini, para ilmuwan
menuangkan ide-ide dan hasil penelitiannya sekaligus mengkomunikasikannya
dengan para ilmuwan lain yang sesuai bidangnya. Dengan kata lain jurnal
merupakan
publikasi
yang
mempunyai
peran
yang
penting
dalam
pengembangan ilmu pengetahuan dan teknologi. Penulis karya ilmiah maupun
karya akademik perlu mengacu pada informasi-informasi yang terdahulu yang
pernah ditulis oleh para peneliti sebelumnya, (Lasa HS, 2006: 2).
Jurnal ilmiah yang kita kenal saat ini, telah mendampingi dan hadir
dalam dunia akademik dan penelitian sekitar 345 tahun. Berawal dari tahun
1665 sebagai tradisi ilmuwan Inggris dan terus berkembang menjadi tradisi
para ilmuwan di seluruh dunia. Seiring dengan perkembangan ilmu
pengetahuan yang semakin pesat semakin banyak pula jurnal ilmiah yang
diterbitkan. Jurnal ilmiah pun dapat diterbitkan dalam berbagai media, baik
tercetak maupun elektronik seperti compact disck read only memory (CDROM), floppy disck dan jaringan komputer (network) seperti internet
(Harter,1996). Didukung kemajuan teknologi informasi, publikasi jurnal ilmiah
3
saat ini lebih banyak dipublikasikan dalam bentuk elektronik atau dikenal
dengan e-Journal.
Munculnya publikasi jurnal elektronik ini menggeser peran jurnal
dalam media cetak yang dianggap terlalu lama dan membutuhkan biaya yang
besar dalam hal penerbitan dan pemanfaatannya (Prahastuti, 2006:29). Jurnal
versi elektronik memiliki informasi yang lebih mutakhir dan dapat diakses
cepat oleh para ilmuwan atau peneliti dalam menunjang kegiatan penelitiannya.
Adriaty (2006: 26) juga mengemukakan banyaknya keunggulan jurnal versi
elektronik dibandingkan jurnal dalam versi cetak. Keunggulan tersebut antara
lain: (1) bagi pihak penerbit dapat disebarkan lebih ekonomis karena penyiapan
naskah, proses editing dan prosedur lainnya tidak serumit dan semahal biaya
jurnal versi tercetak, (2) bagi perpustakaan dapat menghemat biaya
pemeliharaan seperti penjilidan dan pemeliharaan di rak, dan (3) bagi para
penulis dapat mengurangi panjangnya waktu atau proses penerbitan naskah
atau dapat menghindari penundaan terbitan akibat terbatasnya ruang jurnal.
Keunggulan-keunggulan
jurnal
versi
elektronik
ini
kemudian
menjadikan perpustakaan-perpustakaan perguruan tinggi lebih memilih
berlangganan jurnal versi elektronik dibandingkan versi cetak dalam
menunjang kegiatan penelitian organisasi induknya. Demikian pula dengan
perpustakan Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada. Dalam
hal pengolahan dan pengadaan terbitan berseri terutama jurnal tercetak,
perpustakaan Fakultas Ekonomika dan Bisnis UGM hanya memperolehnya
4
dari hadiah atau tidak berlangganan secara periodik. Hal tersebut dikarenakan
mulai tahun 2005 manajemen fakultas dan universitas berlangganan database
jurnal elektronik yaitu Database EBSCO “Business Source Complete”. Selain
itu, Universitas Gadjah Mada juga telah melanggan beberapa database jurnal
seperti Science Direct, Jstore, Proquest, Springlink, Emerald dan beberapa
database lainnya. Database jurnal tersebut di dalamnnya terdapat artikel-artikel
hasil penelitian bidang ekonomi. Database jurnal tersebut bisa diakses di
lingkungan UGM termasuk lingkungan Fakultas Ekonomi dan Bisnis.
DIKTI juga memberikan perhatian khusus dalam peningkatan kualitas
pendidikan perguruan tinggi, dengan melanggankan jurnal elektronik bagi PTN
dan PTS di seluruh Indonesia. PTN atau PTS yang mendaftar nantinnya akan
mendapatkan Username dan Password yang bisa digunakan oleh sivitas
akademika PTN atau PTS untuk mengakses berbagai jurnal yang telah
dilanggan tersebut. Dengan Pemberian akses gratis ke dalam berbagai jurnal
elektronik tersebut, diharapkan mampu menopang kegiatan proses belajar
mengajar dan penelitian.
Langganan database jurnal elektronik ini harus diimbangi dengan
pemanfaatan yang maksimal karena pihak DIKTI maupun pihak manejemen
universitas dan fakultas telah menganggarkan dana yang nominalnya tidak bisa
dibilang sedikit. Oleh karena itu, saat ini yang menjadi fokus permasalahan
adalah apakah fasilitas ketersediaan jurnal elektronik ini telah dimanfaatkan
sebaik-baiknya oleh mahasiswa dalam melakukan penelitiannya. Permasalahan
5
ini kemudian menjadi alasan mengapa peneliti ingin melakuakan penelitian
mengenai pemanfaatan jurnal dalam Database EBSCO “Business Source
Complete” terutama sebagai rujukan dalam penyusunan skripsi oleh
mahasiswa Jurusan Akuntansi Fakultas Ekonomika dan Bisnis UGM yang
lulus pada tahun 2011.
Database EBSCO merupakan sebuah sistem referensi dan informasi
ilmiah yang dapat diakses secara online melalui internet. Database ini
menyediakan akses ke berbagai database yang menyediakan informasi ilmiah
dalam bentuk fulltext maupun sekedar informasi bibliografis dalam berbagai
bidang ilmu. Database EBSCO memiliki 3 database utama yang dimunculkan
dalam menu utama yaitu EBSCOhost Research Database (Academics, Business
Source, CINAHL dan MEDLINE with Full text), Business Source Complate
dan EBSCO Discovery Service. Database “Business Source Complete”
merupakan database bidang ekonomi dan bisnis dan merupakan salah satu
database unggulan yang dimiliki EBSCO yang ditampilkan secara khusus
dalam menu utama layanannya. Peneliti memilih Database EBSCO “Business
Source Complete” dengan asumsi bahwa sebagai salah satu layanan database
utama bidang ekonomi dan bisnis tentu sisi kontensnya lebih lengkap
dibandingkan dengan penyedia layanan jurnal bidang ekonomi dan bisnis
databse jurnal lain yang dilanggan oleh UGM.
Sumber utama data penelitian ini adalah skripsi mahasiswa Jurusan
Akuntansi yang lulus pada tahun 2011. Dengan pertimbangan jurusan
6
Akuntansi Fakultas Ekonomika dan Bisnis UGM merupakan jurusan yang
memiliki jumlah mahasiswa dan
tingkat kelulusan yang lebih banyak
dibanding jurusan manajemen dan ilmu ekonomi. Selain itu data skripsi
jurusan akuntansi yang lulus pada tahun 2011 merupakan data skripsi tahun
terbaru dan telah tersedia lengkap di perpustakaan Fakultas Ekonomika dan
Bisnis UGM.
1.2. Rumusan Masalah
Adapun rumusan masalah dalam penelitian ini adalah bagaimana
tingkat pemanfaatan jurnal dalam Database EBSCO “Business Source
Complete” sebagai rujukan dalam penyusunan skripsi mahasiswa Jurusan
Akuntansi Fakultas Ekonomika dan Bisnis UGM yang lulus pada tahun 2011.
1.3.Tujuan Penelitian
Tujuan penelitian tentang pemanfaatan jurnal dalam Database EBSCO
“Business Source Complete” dalam penyusunan skripsi mahasiswa Jurusan
Akuntansi Fakutas Ekonomika dan Bisnis UGM adalah sebagai berikut:
1. Mengetahui pemanfaatan jurnal dalam Database EBSCO “Business
Source Complete” mahasiswa Jurusan Akuntansi Fakultas Ekonomika dan
Bisnis UGM yang lulus pada tahun 2011.
7
2. Mengetahui judul-judul jurnal dalam Database EBSCO “Business Source
Complete” yang dimanfaatkan dalam penyusunan skripsi oleh mahasiswa
Jurusan Akuntansi Fakultas Ekonomika dan Bisnis UGM.
3. Mengetahui ketersediaan jurnal sebagai bahan rujukan penyusunan skripsi
di Perpustakaan Fakultas Ekonomika dan Bisnis UGM.
4. Sebagai bahan masukan dan evaluasi dalam menentukan kebijakan
pengelolaan bahan pustaka jurnal elektronik di Perpustakaan Fakultas
Ekonomika dan Bisnis UGM.
1.4. Manfaat Penelitian
Manfaat dari penelitian mengenai “Pemanfaatan Jurnal dalam Database
EBSCO “Business Source Complete” dalam penyusunan skripsi Mahasiswa
Jurusan Akuntansi Fakultas Ekonomika dan Bisnis UGM yang Lulus Tahun
2011 adalah
1. Memberikan informasi mengenai pemanfaatan jurnal dalam database
EBSCO “Business Source Complete” sebagai bahan pertimbangan
dalam pelayanan dan pengelolaan jurnal di Perpustakaan Fakultas
Ekonomika dan Bisnis UGM.
2. Penelitian ini diharapkan dapat menambah wawasan dan pengetahuan
bagi pembaca umumnya dan bagi penulis kususnya.
8
1.5. Cakupan/Batasan Penelitian
Penelitian ini merupakan penelitian mengenai pemanfaatan jurnal
dalam Database EBSCO “Business Source Complete” sebagai sumber rujukan
dalam penyususnan skripsi mahasiswa Jurusan Akuntansi Fakultas Ekonomika
dan Bisnis UGM. Seperti diketahui bahwa sebagian besar koleksi terbitan
berkala Perpustakan Fakultas Ekonomika dan Bisnis UGM tahun 2003 sampai
saat ini adalah dalam bentuk database jurnal elektronik, sedangkan untuk jurnal
hardcopy lebih didominasi jurnal-jurnal berbahasa Indonesia sedang hardcopy
jurnal luar negeri sangat sediki. Oleh karena itu, Pemanfatan jurnal yang
dimaksud dalam penelitian ini lebih dititik beratkan pada pemanfatan jurnal
yang ada dalam database jurnal elektonik yaitu Database EBSCO “Business
Source Complete” yang dijadikan referensi dalam penyususnan skripsi
mahasiswa Jurusan Akuntansi Fakultas Ekonomika dan Bisnis UGM yang
lulus pada tahun 2011. Arti pemanfaatan dalam penelitian ini berdasarkan
asumsi bahwa jurnal yang benar-benar dimanfaatkan dalam menyusun skripsi
mahasiswa Jurusan Akuntansi Fakultas Ekonomika dan Bisnis UGM adalah
jurnal internasional dengan ciri berbahasa asing dan tercantum dalam daftar
pustaka skripsi serta tersedia dalam Database EBSCO “Business Source
Complete”.
Selain itu, Peneliti juga menyadari akan keterbatasan waktu, tenaga
dan biaya yang dimiliki. Oleh karena itu, penelitian mengenai pemanfaatan
jurnal elektronik ini hanya meneliti sebagain dari populasi yang ada atau hanya
9
menggunakan sampel dari populasi yang ada dalam melakuakan penelitian.
Penentuan jumlah sampel penelitian menggunakan rumus Issac dan Michael.
1.5. Sistematika Penulisan
Penelitian mengenai “Pemanfaatan Jurnal dalam Database EBSCO
“Business Source Complete” sebagai sumber rujukan dalam penyusunan
skripsi mahasiswa Jurusan Akuntansi Fakultas Ekonomika dan Bisnis UGM
yang lulus pada tahun 2011” dibagi menjadi lima bab yaitu sebagai berikut:
Bab pertama mengenai pendahuluan yang berisi latar belakang masalah,
rumusan masalah, tujuan penelitian, manfaat penelitian, cakupan/batasan
penelitian dan sistematika penulisan.
Bab kedua mengenai tinjauan pustaka dan landasan teori yang
membahas mengenai beberapa hasil penelitian sejenis yang pernah dilakukan
sebelumnya, menguraikan mengenai teori-teori yang mendasari dan dijadikan
acuan dalam penelitian ini.
Bab tiga yaitu metode penelitian yang meliputi penjelasan tentang jenis
penelitian, subjek dan objek penelitian, metode pengumpulan data dan analisis
data.
Bab empat berisi uraian mengenai gambaran umum tempat penelitian,
deskripsi operasional penelitian, hasil penelitin dan pembahasan, serta temuantemuan dalam penelitian.
10
Bab kelima adalah penutup yang menguraikan kesimpulan dari hasil
penelitian dan saran penelitian.
Pada bagian akhir penulisan juga dicantumkan daftar pustaka atau
daftar dokumen yang menjadi acuan dalam penelitian dan lampiran-lampiran
penelitian.
71
BAB V
PENUTUP
5.1. Kesimpulan
Berdasarkan hasil analisis dan pembahasan dalam bab sebelumnya
dapat ditarik kesimpulan bahwa Pemanfaatan jurnal dalam Database
EBSCO “Business Source Complete” sebagai bahan rujukan dalam
penyusunan skripsi mahasiswa jurusan Akuntansi Fakultas Ekonomika
dan Bisnis UGM yang lulus pada tahun 2011 masih sangat kurang
pemanfaatannya, hal tersebut dapat dilihat dari prosentase pemanfaatan
jurnal dalam Database EBSCO “Business Source Complete” yang hanya
mencapai 13,79%.
5.2.Saran-Saran
Dari hasil penelitian yang menunjukan masih sangat kurangnya
pemanfaatan jurnal dalam Database EBSCO “Business Source Complete”
maka peneliti menyarankan kepada pihak pengelola Perpustakaan FEB
UGM untuk lebih menggiatkan lagi kegiatan sosialisasi dan pelatihan
pemanfaatan jurnal elektronik yang lebih efektif dan efisien diantaranya
dengan:
1. Perpustakaan bekerjasama dengan bagian akademik atau pelayanan
kuliah agar jadwal pelatihan atau sosialisasi tidak bertabrakan
dengan jadwal kuliah sehingga dapat diikuti oleh mahasiswa atau
71 72
2. Mengusulkan agar kegiatan sosialisasi atau pelatihan pemanfaatan
jurnal dijadikan kegiatan yang wajib di ikuti oleh mahasiswa.
3. Membuat liflet, stiker atau buku saku tentang trik dan tips
memanfaatkan koleksi perpustakaan yang salah satunya merupakan
tatacara pemanfaatan jurnal elektronik baik itu dalam database
EBSCO maupun database e-journal lainya yang dilangg
73
DAFTAR PUSTAKA
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Ishak. 2001. Evaluasi Pemanfaatan Koleksi Majalah Ilmiah di Pusat Kedokteran
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Universitas Islam Negeri Sunan Kalijaga
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76
Zulaikha, S.R. 2002. Kajian Analisis Sitiran Terhadap Skripsi Mahasiswa IAIN
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Sitasi). Yogyakarta: Fakultas Adab Universitas Islam Negeri Sunan
Kalijaga.
www.ebsco.com/about
Lampiran I
Daftar Skripsi Mahasiswa yang Menjadi Sampel Penelitian
No Nomer
Nama
Undian
1 21
SANJAYA, ADITYA
FERRY
2 94
UTAMI, HESTY EKO
3 83
4 84
5 30
6 81
7 91
8 127
9 78
10 3
11 11
12 52
13 35
14 75
PRIAMBODO, IVAN
TRIYOGO
PITOYO, CLAUDIA
FEBRINA FERINA
RAMADHANI,
IRAWATY RIZKI
YUNICA, AYUDYA
SHINTA
SHINTA
PRIHUTAMI,
PRADHANINGGAR
PUTRA, BENY
YULANTA
ANUGERAH,
MOHAMMAD MIRZA
SURYANTO, EKO
FAJAR
SYAHNAZ, SHAMIRA
MANURUNG, MERRY
CHRISTIANA
FIQHUDDINDA,
FITHRA
AUGUSTIA, ROSITA
Judul Skripsi
Tahun
Lulus
Perbandingan Kinerja Keuangan Bank Sebelum dan Sesudah Penggabungan Usaha 2011
di Indonesia(Studi Empiris Penggabungan Usaha Bank 1999-2006)
Analsis Perbandingan Efisiensi Antara Pendekatan Produksi dan Pendekatan
2011
Intermediasi Bank Cabang Sebelum dan Setelah IPO
Analisis Efektifitas Pengendalian Internal Pada badan Usaha Milik Negara (Studi
2011
Kasus Pada PT. Petrokimia Gersik)
Analisis Efisiensi Kantor Pemerintahan Menggunakan Data Envelopment Analysis 2011
(Studi Kasus Kantor Pemerintahan Kabupaten Sleman dan kantor pemerintahan
Uji Empiris Pengaruh Leverage Terhadap Kinerja Keuangan Perusahaan
2011
Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2006-2007
Pengaruh Ukuran Perusahaan, Klasifikasi Industri, Tingkat Leverage, Dan
2011
K
Kepemilikan
ilik P
Pemerintah
i hT
Terhadap
h d Tingkat
Ti k Sustainability
S
i bili Disc
Di losure ((S
Studi
di
Pengaruh Structur Aset dan Structur Modal terhadap Profitabilitas (Perusahaan
2011
Industri Barang Konsumsi Yang terdaftar di Bursa Efek Indonesia Tahun 2007
Evaluasi Perlakuan Akuntansi Aset Tetap Studi Kasus PT PLN (Persero) Unit
2011
Induk Pembangunan Jaringan Jawa Bali
Analisis Efektifitas Penerapan Tranfer Pricing Pada Badan Usaha Milik
2011
Negara9Studi Kasus Pada PT. Pupuk Sriwijaya Palembang)
Analisis Pengaruh Perbedaan Laba Akuntansi Dan Laba Fiskal Terhadap Kualitas
2011
Laba (Studi Kasus Terhadap Perusahaan Manufaktur Yang Terdaftar di Bursa Efek
Analisis Perbandingan Harga dan Return Saham antara Perusahaan yang
2011
Mengungkapakan Tanggung Jawab Sosial dan yang Tidak dengan Mengkategori
Evaluasi Sistem Pengendalian Internal Penjualan Kredit Secara Leasing Pada CV.
2011
FM Motor Rantau Prapat Sumatra Utara
Analisis Prilaku Pengguna Teknologi Peralatan Medias dengan Pendekatan
2011
Technology Acceptance Model(TAM): Studi Kasus Di Rumah sakit Panti Rapih
Evaluasi Penerapan Sistem Pengendalian Internal Pada Pembayaran Santunan
2011
Korban Kecelakaan : Studi Kasus Pada P.T Jasa Raharja cabang Yogyakarta
15 37
MELATI, SOFI NURIA
16 65
UTAMI, ASTRI
17 67
PRAMONO, ABI DWI
18 38
25 8
NURHAYATI,
FAJRIYAH
RAHMASARI,
MUFLIHAH
PRASETYO, PAULUS
ADI
FEBRIANA, AYUDYA
YAGIE
CAKRANEGARA,
PANDU ADI
HARIDIANANTO,
ADAM
PRATIWI, TRIRAMA
AYU
FARIDA, NUR
26 126
NAHDI
27 133
ANINDITO, DZULFAN
FAKHRURI
PRATAMI,
ARDIANNISA
IKRAMINA, HARIN
19 87
20 1
21 42
22 5
23 4
24 59
28 96
29 51
30 53
31 121
MAULANA, AVIANDI
OKTA
WIRASTYO, HENDRA
Analisis Micro Stress Test Perusahaan Menggunakan Rasio Dasar Sebra Model
untuk Memprediksi Keputusan Delisting Perusahaan(studi Empiris pada
Evaluasi Pengendalian Internal Terhadap Prosedur Penerimaan Dan Pengeluaran
Kas Pada CV. Exposif Di Yogyakarta
Pengaruh Jumlah SSP, Jumlah SPT, dan Jumlah PKP Terhadap Penerimaan Pajak
Pertambahan Nilai Di Kantor Pelayanan Pajak Pratama Bantul
Evaluasi Implementasi Manajemen Mutu Total (Total Quality Management, TQM)
Studi Kasus RS PKU Muhammadiah Gombong)
Analisis Efektivtas Dewan Komisaris Pada Implementasi Good Corporate
Governance (studi Kasus Pada PT Selarasgriya Adigunatama)
Analisis Faktor-Faktor Yang Mempengaruhi Praktik Manajemen Laba Pada
perusahaan yang Terdaftar Di Bursa Efek Indonesia
Pengaruh Persepsi Tingkat Formalitas Evaluasi Kinerja terhadap Trust Bawahan
Kepada Atasan Pada PT Bank Rakyat Indonesia, Tbk. Kantor wilayah Yogyakarta
Evaluasi Imbalan Kerja Pada PT. Adiluhung Saranasegara Indonesia,
Kesesuaiannya
y dengan
g PSAK Nomor 24 Tentangg Imbalan Kerja
j dan Undangg
Struktur Pengendalian Internal Pemberian Kredit Studi Kasus PT. Bank
Internasional Indonesia Cabang Yogyakarta
Evaluasi Pengendalian Internal Terhadap Prosedur Penerimaan Dan Pengeluaran
Kas Menurut Lima Komponene Coso Pada Industri Rumahan Farino Bakery Di
Faktor-Faktor yang Mempengaruhi Underpricing Saham Pada Penawaran Perdana
Di Bursa Efek Indonesia Tahun 2000-2009
Analisis Faktor-faktor Yang Mempengaruhi Perataan Laba: Perluasan Studi-Studi
terdahulu
Analisis Pengaruh Book-Tax Differences Terhadap Persistensi Laba (studi
Empiris: Perusahaan Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2005Pengaruh Profitabilitas, Solvabilitas, dan Likuiditas Terhadap Dividen (Perusahaan
Industri Manufaktur yang Terdaftar Di Bursa Efek Indonesia tahun 2007-2009)
Kemungkinan Penerapan Activity Based Costing System Dalam Menentukan
Berasrnya Tarif Rawat Inap (studi Kasus Pada Rumah sakit Panti Nugroho)
Analisis Reaksi Harga Saham dan Volume Perdagangan Bursa Efek Indonesia
Terhadap Pengumuman Kenaikan Cadangan Devisa Pada 29 Desember 2010
Pengaruh Karakteristik Perusahaan terhadap Tingkat Pengungkapan Tanggung
Jawab Sosial Pada Laporan Tahunan Perusahaan di Indonesia
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
32 13
ARUNTHY, GLENDA
Analisis Faktor-Faktor yang Mempengaruhi Audit Delay
2011
33 90
35 100
FAJAR, ALDI
36 25
ADITYA, YUSCHA
Analisis Faktor-Faktor Yang Memepengaruhi Permintaan Murabahah Pada BTN
Syariah (periode September 2005-Desember 2010)
Pengaruh Struktur kepemilikan Pemerintah dan Non Pemerintah Terhadap Earning
Quality Pada Perusahaan Manufaktur
Analisis Hubungan Corporate Social Responsibility (CSR) Pada Perusahaan Milik
Negara dan perusahaan Milik Isi Swasta terhadap Kinerja Keuangan Perusahaan
Intensi Penggunaan Electronic Cash: Analisis Perbedaan Pada Gender
2011
34 92
PUTERI, MULYANA
MUNGRIONA
AISYAH, RISMAWATI
37 56
KIRANA, RENISSA
CITRA
ANDITYARINI,
A.LAKSMI
38 71
39 101
40 104
41 118
42 10
43 106
44 126
45 17
46 102
47 14
48 31
Penerapan Metode Income Approach Dalam Perhitungan Nilai Jual Oblek Pajak
Bumi Dan Bangunan Studi Kasus Pada Hotel X
Evaluasi Sistem Pengendalian Internal Atas Sediaan Studi Kasus Pada Swalayan
Kopma UGM
PUTRANTO, AGUSTINUS Pengaruh Rasio Lancar, Rasio Aktivitas, Rasio Profitabilitas, Laverage, Book
DWI
Value Per Share,, SBI,, Inflasi dan Kurs IDR-USD terhadapp Harga
g Saham:
GENASA, HARE
Pengaruh Arus Kas Operasi Terhadap Return Saham dengan Persistensi Laba
ANANTA
Sebagai Variabel Intervening: Studi Empiris Terhadap Perusahaan Manufaktur
HARDHIKA, NUGY
Keberterimaan Penggunaan Sistem Tiket Elektronik dalam Jasa penerbangan:
RIZKY
Maskapai-Maskapai Penerbangan di Indonesia
PRATIWI, POPI
Analisis Faktor-Faktor Yang Mempengaruhi Keefektifan Implementasi Sistem
TANJUNG
Informasi pada Portal Akademik FEB UGM
TRIASNINGRUM,
Analisis Financial Distress sebagai Variabel Pemoderasi dalam Pengaruh
MERISTI KRISNU
Corporate Governance terhadap Kinerja Perusahaan (studi empiris pada
NAHDI
Analisis Faktor-faktor Yang Mempengaruhi Perataan Laba: Perluasan Studi-Studi
terdahulu
MUTIARA, ALMIRA
Pengaruh Ketidaktepatwaktuan Penyampaian Laporan Keuangan Terhadap
LUTHFI
Kualitas Laba: Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Jakarta
MARADIDYA,
Hubungan Kualitas Corporate Governance terhadap Kinerja Lingkungan
ALFISTIA
Perusahaan dengan Kinerja Pasar Perusahaan sebagai Variabel Pemoderasi
SETYADI, FATONI
Laba Akuntansi Dan Cash Flow Sebagai Parameter Kinerja Keuangan
AGUNG
PRAWITAHADI,
Evaluasi Penerapan Prinsip=Prinsip Good Corporate Governance pada PT. United
CONSTANTINUS W.
Tractors, Tbk.
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
49 61
50 76
51 22
52 49
ARUMDINI, EKA
WIDYAPUTRI
AMBARSARI, LARISSA
FITRI
SAGITA, DESTI SARAH
54 125
SANTININGTYAS,
RUTH
BUANAPUTRA, VOGY
GAUTAMA
INSANI, RIZKA
55 62
NOVALIA, DEBIE
56 20
TRIWIBAGYO, YANO
ADHITYA
TAMBA, ANRIAN
53 72
57 40
58 45
59 112
60 29
61 6
62 77
63 108
64 73
65 47
MEGASANTI, LITA
CHINTIA
PRABOWO, SONY
HARYO
ETAPEAN, PURNA
SARI, AN NUUR
RATNA
BRAMANTYO, RIDHO
KUSUMAWARDHANI,
PUSPITACITRA
ADRIAZKA, HARIZ
HANDAYANI, CUT
FITRI
Analisis Keselarasan Tujuan Mahasiswa Fakultas Ekonomika dan Bisnis (FEB)
UGM Dengan Visis UGM Untuk Menjadi World Class Research University
Persepsi Wajib Pajak Atas E-TAX Services Terhadap Kepatuhan Perpajakan
2011
Analisis Proporsi Konsumsi Keluarga Kota Yogyakarta: Studi Kasus Kecamatan
Gondomanan
Analisis Efektifitas Pengendalian Internal Untuk Mencegah Dan Mendeteksi
Kecurangan(studi Kasus Pada Bank X Tahun 2008 dan 2009
Pengaruh Modal Intelektual Terhadap Kinerja Keuangan Perusahaan :
InvestigasiPada Industri Perbankan
Evaluasi Kesesuaian Pembiayaan Murabahah pada Bank Syariah dengan PSAK
102 dan Syariat islam: Studi kasus Pada Bank BTN Syariah
Evaluasi Proses Penyususnan Anggaran Biaya Di Perusahaan Minyak Dengan
Studi Kasus PT Vico Indonesia
Analisis Procyclicality Dan Implementasi Fair Value Accounting Pada Sektor
Perbankan Di Indonesia
Analisis Faktor-Faktor Penentu Kebijakan Dividen pada Perusahaan Go Public di
Indonesia
Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap
Profitabilitas Perusahaan Dengan Status Listing sebagai Variabel Moderasi
Studi Eksploratori: Mengidentifikasi Faktor-Faktor Penghalang Adopsi e
Commerce pada UMKM
Alternatif Penerapan Metode Activity-Based Costing System dalam Menentukan
Besarnya Tarif Jasa Rawat Inap (Studi Kasus Pada RSI Hidayatullah Yogyakarta
Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Operasional
dan Kinerja Pasar Perusahaan Manufaktur
Pengaruh Motivasi terhadap Penggunaan Perangkat Lunak Akuntansi: studi Pada
Mahasiswa Akuntansi Di wilayah Yogyakarta
Analisis Peran Komite Audit dalam Penerapan Good Corporate Governance di
Badan Usaha Milik Negara (studi Kasus Di PT. Pertamina(Persero))
Analisis Hubungan Faktor-Faktor Technology Acceptance Model Pada Niat
Investor Menggunakan Multimedia Di Dalam Internet Financial Reporting
Analisis Pengaruh Kepercayaan Awal Terhadap Penerimaan Teknologi Mobile
Banking
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
66 28
67 68
68 44
69 18
70 50
71 115
72 86
73 110
74 98
75 116
76 97
77 88
78 24
79 36
80 46
81 63
82 117
ADIGUNA, NIMAS
SURYA PUTRI
AJI, DANANG BAYU
Pemanfaatan Social Networking Oleh Mahasiswa untuk Knowledge Sharing
Informasi Akuntansi: riset Pendahuluan
Pengaruh Kekuatan Pensignalan Dividen Terhadap Kinerja Perusahaan Perioda
Mendatang dan Kekuatan Pengsignalan Dividen Periode Mendatang
SARI, ANIS PUSPITA
Pengaruh Insentif Keuangan Dan Non Keuangan sebagai Bentuki Motivasi
terhadap Kinerja Karyawan PT. Telkom Kandatel Yogyakarta
PRAMUKTI, FERRI
Analisis Hubungan Faktor-Faktor E-Service Quality, Perceived Usefulness Dan
SANDRIA
Perceived Enjoyment Terhadap Penggunaan Internet Banking Dalam Transaksi
RAHAYU, DWI
Pengaruh earning Per Share (EOS), Dividend Per Share (DPS), dan Debt-to-Equity
Ratio(DER) Terhadap Harga Saham Pengamatan Pada Perusahaan Manufaktur
NURMASARI, IKA
Analisis Potensi Penerimaan Pajak Kendaraan Bermotor dengan Adanya
Kebijakan Pembebasan Bea Balik Nama Kendaraan Bermotor di Propinsi Daerah
ALDJAWA, AULIA
Analisis Kinerja Perusahaan Dengan Pendekatan Malcolm Baldrige Criteria for
Performance Excellence (Studi Kasus Pada PT. Pupuk Kalimantan Timur)
PRATAMA, BIMA
Analisis Faktor-faktor Kualitas Jasa Sistem Informasi Pusat Pengembangan dan
WIDHI ARYA
Pemberdayaan
y
Pendidik dan tenaga
g Kependidikan
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Seni dan Budaya
y Daerah
HERSANTI, AYSELA
Analisis Perbandingan Kinerja Reksa Dana Syariah dan Konvensional pada PT
KARLINA
Dana Reksa Investment Management Periode 2008-2010
WIJAYANTI, IRA
Analisis Keberlanjutan Penerapan Sistem Informasi Credit Scoring Sebagai Sistem
KUSUMA
Pengambilan Keputusan Kredit: Menggunakan Metode Technology Acceptance
BENEDICT, YAN
Pengaruh Positif Pembayaran Dividen Saat ini Terhadap Pertumbuhan Laba Masa
Depan
PUTRI, HARINING
Pengaruh Kualitas Corporate Governance Terhadap Biaya Hutang (Studi Empiris
SAKTI ANDI
Pada Perusahaan manufaktur yang Terdaftar Di Bursa Efek indonesia Tahun 2007PADMATANTRI,
Evaluasi Penerapan Teknologi Informasi Bagi Pengembang Pemula: studi Kasus
AMARENDRA
Pada Universitas Kristen Duta Wacana
LITUHAYU,
Analisis Kinerja RSUD Sebelum dan Sesudah Penerapan Pola Pengelolaan
AYUNINGTYAS NISITA Keuangan Badan Layanan Umum (PPK-BLU)
HARTANTI, VERA
Analisis Ketetapan Model Kebangkrutan Dalam Memprediksi Perusahaan Yang
Delisting Dari Bursa Efek Indonesia
ZACHARIAS, JEMS A
Pengaruh Nilai Buku Didalam Menambah Relevansi Nilai Laba Pada Perusahaan
Yang Melaporkan Laba Negatif Dan Positif
ANGGIAWAN, M. ZIA Analisis Kinerja Bank Syariah di Indonesia sebelum dan Sesudah Krisis Ekonomi
Global 2008 Berdasar Islamicity Performance Index
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
83 109
84 79
85 48
86 64
87 7
88 82
89 60
90 123
DYANSAPUTRI, RIZKY Analisis pengaruh Cash Ratio, Return on Assets, dan Target Dividend Yield
AMALIA
terhadap Dividend Payout Ratio Perusahaan Manufaktur Yang Terdaftar di BEI
SURYANINGSIH, IKA
Pengaruh Kinerja Lingkungan Berbasis ISO 14001 Dan Pengungkapan Informasi
Lingkungan Sukarela Terhadap Kinerja Ekonomi(Studi Empiris Perusahaan
NUGROHO, HARYADI Penilaian Tingkat Kematangan Pengendalian Umum Teknologi Informasi
INDRIANTO
Universitas Gadjah Mada Dengan Alat Ukur Cobit Maturity Model
SANDHIKO, ARY
Pelaksanaan Tax Planning Untuk Efisiensi Beban Pajak Pertambahan Nilai (Studi
Kasus Pada Apotek Annisa)
ADITYA, DODO
Pengaruh Perbedaan antara Laba Akuntansi dan Laba Fiskal Terhadap Presentasi
Laba pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia
PUTRI, CHRISTINA
Pengaruh Pelaksanaan Ekstensifikasi Wajib Pajak Dan Intensifikasi Pajak Pada
SUKMAWATI
Penerimaan Pajak Penghasilan (studi Kasus Kantor Pelayanan Pajak Pratama
DWIPAYANA, IDA
Perbedaan Nilai Rasio Net Profit Margin Terkait Perbedaan Karakteristik
BAGUS TRESNA
Perusahaan, Dan Perbedaan Persepsi Terhadap Konsep Blue Ocean Strategy Studi
MAAROEF, MUHAMMAD Pengaruh Environmental Disclosure Terhadap Profitabilitas pada Perusahaan
ARYA PAHLEVI
Pertambangan
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g yyang
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2011
2011
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LAMPIRAN 2
Daftar Jurnal yang di Sitir No.
Pengarang
1
James, Thomas dan “Dividend Payment versus Ploughing Back Mohideen Profits: An Exploration with Reference to Advances in Mohamed M
Information Technology Industries”
Management
2
Sahin, K., Basfrinci, C.S, dan Ozsalih, A.
3
Jeong, Jinho.
4
Judul Artikel
The Impact of Board Composition on Corporate Financial and Social Responsibility Performance: Evidence from Public‐Listed Companies in Turkey
“An Investigation of Dynamic Dividend Behavior in Korea”.
5
6
Jacobides, Michael G “Strategy tools for a Shifting Landscape”
“Dividends and Market Signaling: an Analysis of Corporate Insider Trading”
9
Mubarik, Fauzia, Majed Rashid, dan Muhammad Zia‐ur‐
Rehman
Afza, Talat dan Hammad Hassan Mirza
Griffin, Carroll Howard
10
Braouezec, Yann, dan Charles Albert Lehalle
11
Wang, Ying and Mike Campbell
12
Wang, Ying and Mike Campbell
13
Nor, K.M. and Pearson, J.M.
14
He Cai‐xia dan Zhang Fair Value Accounting under Financial Chi.
Crisis.
8
African Journal of Business Management,
International Business Research
“What are The Determinant of Dividend Policy? The Case of The Japanese Electrical Business and Appliances Industry”
Economics Journal
Tsuji, Chikashi
Del Brio, Esther B. , dan Alberto de Miguel
7
Judul Jurnal
“Impacts of Dividend Announcement on Share Price of Oil and Gas Marketing Sector”.
“Ownership Structure and Cash Flows as Determinants in Corporate Dividend Policy in Pakistan”
“Liquidity and Dividend Policy: International Evidence”
2011
2011
2011
2010
European Financial Management
2010
Harvard Business Review
2010
Indicplinary Journal of Contemporary Research in Business 2010
International Business Research
International Business Research
International “Corporate Liquidity, Dividend Policy, Journal of aand Default Risk: Optimal Financial Policy Theoretical and and Agency Costs”
Applied Finance
Do Bankruptcy Models Really Have International Predictive Ability? Evidence using China Management Publicly Listed Companies
Review
Business failure prediction for publicly listed companies in China
“An explanatory study into the adoption of internet banking in a developing country: Malaysia”
Tahun
2010
2010
2010
2010
Journal of Business and Management
2010
Journal of Internet Commerce
2010
Journal of Modern Accounting and Auditing
2010
15
Gamerschlag, R., Möller, K., dan Verbeeten, F.
16
Fuller, Kathleen dan “Signaling, Free Cash Flow and Benjamin M. Blau
Nonmonotonic Dividends”
Determinants of voluntary CSR disclosure: Review of empirical evidence from Germany.
Managerial Science 2010
The Financial Reviews
The International Journal of Business and Finance Research
Accounting, Organizations, and Society
Advances in International Marketing
2010
18
Osman, Dialdin dan Elsaudi Mohammed. “Dividend Policy in Saudi Arabia”.
How Formal Performance Evaluation Hartmann, F. & Affects Trust between Superior and Slapnicar, S
Subordinate Managers.
19
Henseler, J., et al.
The Use of partial Least Squares Path Modelling in International Marketing
20
Martani, Mulyono, Khairurizka
The Effect of Financial Ratios, Firm Size, and Cash Flow From Operating Activities in The Interim Report to Stock Return.
21
Dobrican, O.‐A.
Multimedia and Decision‐Making Process.
Hao, Qian.
Accruals Persistence, Accrual Mispricing and Operating Cycle: Evidence from the US.
Gao, Yujing dan Gaichune.
International Discussion or Applicability if the Fair Value Journal of Business Measurement in the Financial Crisis
and Management
2009
17
22
23
24
25
26
27
Chinese Business Review,
information economica
International Journal of Accounting and Information Management
International “Performance Measures: An Application of Journal of Business Shil, Nikhil Chandra Economic Value Added”
and Management,
International ”Intellectual Capital Efficiency and Firm’s Journal of Muhammad, N.M.N. Performance: Study on Malaysian Economics and and Md K.A. Ismail
Financial Sectors”
Finance
International Research Journal of Ahmed, H., dan “The Determinants of Dividend Policy in Finance and Attiya Y. Javid.
Pakistan”
Economics
International Research Journal of Ibrahim, Awaddan Testing The Weak‐form Efficiency of Finance and Zahran Daragma
Palestina Securities Market
Economics
2010
2009
2009
2009
2009
2009
2009
2009
2009
2009
28
Yang, Zijiang.
29
Akhtaruddin, M., Hossain, M.A., Hossain, M., dan Yao, Lee.
30
Khadash, H. A. and M. Abdullatif.
Ferris, Stephen P., Nilanjan Sen, dan Emre Unlu
Assessing Canadian Bank Branch Operating Efficiency Using Data Envelopment Analysis
Corporate Governance and Voluntary Disclosure in Corporate Annual Reports of Malaysian Listed Firms.
Concequences of Fair Value Accounting for Financial Instruments in the Developing Countries: The Case of the Banking Sector in Jordan
33
“An Internation Analysis of Dividends Payment Behavior”
Do Liquidity Induced Changes in Aggregate Wann, C., & Long, D. Dividends Signal Aggregate Future M.
Earnings Growth?
“Customers perception of security Oghenerukeybe, E. indicators in online banking sites in A.
nigeria”
34
Bierman Jr, H., & Hass, J. E
31
32
35
36
37
38
39
40
41
Explaining Earnings Per Share Growth
Altman’s Z‐Score Models of Predicting Samarakoon, Lalith P Corporate Distress: Evidence from the and Tanweer Hasan Emerging Sri Lankan Stock Market.
“Dividend History and Determinants in Parua, Anupam dan Selected Indian Companis: A Study 1993‐
Arindam Gupta
’94 to 2004‐‘05”
Revisiting the relation between Clarkson, P. M., Y. Li, environmental performance and G. D. Richardson, environmental disclosure: An empirical and F. P. Vasvari.
Analysis
Higgins, G. E., The Role of Self‐Control in College Ricketts, M.L., & Student’s Perceived Risk and Fear of Vegh, D.T.
Online Victimization
“Corporate Social Responsibility and Becchetti, Giacomo, Corporate Performance: Evidence from a and Pinnacchio
Panel of US listed Companies.”
Petter, S., DeLone, Measuring information systems success: W.H., and McLean, models, dimensions, measures and E.R.
interrelationships
Petter, Stacie, “Measuring information systems success: Delone, W., dan models, dimensions, measures, and Mclean, Ephraim
interrelationship”
Journal Enginner and Computer Scientists School of Information Technology
2009
Journal of Applied Management Accounting Research
2009
Journal of Business Administration
2009
Journal of Business Finance and Accounting
2009
Journal Of Economic Finance
Journal of Internet Banking and Commerce
2009
2009
Journal of Portfolio Management
2009
Journal of the Academy of Finance 2009
The Australian Accounting Business and 2009
Finance Journal
Accounting, Organizations, and Society
2008
American Journal of Criminal Justice
2008
Applied Economics
2008
European Journal of Information Systems 2008
European Journal Of Information Systems
2008
42
Khan, Md. Abid Hossain, Ahmed Taneem Muzaffar, dan Abdul Kader Nazmul.
43
Hui, Huang & Zhao Jing‐Jing
44
“Gearing Service Quality into Public and Arasli, H., Ekiz, E.H., Private Hospitals in Small Islands: Katircioglu, S.T.
Empirical Evidence from Cyprus"
45
Bernhardsen, E., Syversten, B., D.
46
Holden, Richard J. “The Technology Acceptance Model: Its dan Karsh, Ben‐Tzion past and its future in health care”,
47
48
49
50
51
52
53
eXtensible Business Reporting Language (XBRL) –The Digital Language of Business: An Indian Perspective"
Relationship between Corporate Governance Financial Distress: An Empirical Study of Distressed Companies in China.
Stress Testing the Enterprise Sector's Bank, Debt: A Micro Approach
“Insider’s Tax Preferences and Firms Choices between Dividends and Stock Repurchases”
Hsieh, Jim dan Qinghai Wang
Greenberg, R., B. Wong‐On‐Wing, and Culture and Consumer Trust in Online Businesses,”
G. Lui
Indian Accounting Review
2008
International Jornal of Management
2008
International Journal of Health Care Quality Assurance
2008
International jurnal of Central Banking 2008
Journal of Biomedical informatics
2008
Journal of Financial and Quantitative Analysis
2008
Journal of Global Information Management
2008
Facebook Me: Collective Self‐Esteem, Need to Belong, and Internet Self‐Efficacy Journal of as Predictors of The Igneration’s Attitudes Interactive Toward Social Networking Sites
Advertising.
2008
"Information technology in Malaysia: e‐
service quality and uptake of internet banking”
Journal of Internet Banking and Commerce
2008
Che, Hsin‐Hung
The Timescale Effects of Corporate Governance Measure on Predicting Financial Distress
Mofleh, Samer, Mohamed Wanous and Peter Strachan.
Mackey, Alison; Mackey, Tyson B; Barney, Jay B.
Developing Countries and ICT Initiatives: Lessons Learnt From Jordan’s Experience
”Corporate Social Responsibility and Firm Performance: Investor Preferences and Corporate Strategies"
Review of Pasific Basin Financial Markets and Policies 2008
The Electronic Journal on Information Systems in Developing 2008
countries
Academy of Management 2007
Review
Gangadharbatla H
Raman, M., Stephenaus, R., Alam, N., and Kuppusamy, M.
54
Barnett, Michael L.
“Stakeholder Influece Capacity and The Variability of Financial Returns to Corporate Social Responsibility”
55
Barako, Dulacha G.
Determinants of Voluntary Disclosures in Kenyan Companies Annual Reports.
Academy of Management Review
African Journal of Business Management,
Masrek, M.N.
Measuring Campus Portal Effectiveness and The Contributing factors
Campus Wide Information Systems 2007
Private vs State Ownership and earnings Management: Evidence from Chinese Listed Companies
Is Timing of Financial Reporting Related to Firm Performance: an Examination on ISE Listed Companies
Corporate Governance: An International Review 2007
58
Ding, Yuan, Hua Zhang and Junxi Zhang.
Dogan, Mustafa, Ender Coskun and Orhan Celik
59
Dittmar, Amy K. dan Thakor, Anjan V.
Why Do Firms Issue Equity
56
57
60
“The intellectual capital performance of Indian banking sector”
2007
2007
Euro Journal Publishing
2007
Journal of Finance
2007
Journal of Intellectual Capital
2007
63
Kamath, G.B. Tan, H.P., D. Plowman, P. Hancock. Naceur, Samy B., Mohamed Goaied dan Amel Belanes
Tornvall, E. dan Wilhelmsson, S.
64
Lorenzo, J.M.P., & Sanchez, I.M.G
65
Fauzi, Hasan, Lois S. The Link between Corporate Social Mahoney, dan Azhar Performance: Evidence from Indonesian Abdul Rahman
Companies
Social and Environmental Accounting
66
Givoly, Dan, Carla Does Public Ownership of Equity Improve Hayn, Sharon P. Katz Earnings Quality?
67
Vuuren, et al.
The Congruence of Actual and Perceived Person‐Organization Fit
The accounting Review
The International Jounal of Human Resource Management
Beiner, Stefan dkk.
An Integrated Framework of Corporate Governance and Firm Valuation
European Financial Management
2006
61
62
68
“Intellectual Capital and Financial Returns Journal of of Companies
Intellectual Capital.
Journal of "On The determinants and Dynamics of International Dividend policy”.
Review of Finance
“Impact of primary care management on Journal of Nursing nursing documentation”.
Management
Efficiency Evaluation in Municipal Service: an Application to the Street Lighting Journal of Service in Spain
Productivity Analysis
2007
2007
2007
2007
2007
2007
2007
69
70
71
72
Gwilym, O. a., Seaton, J., Suddason, K., & Thomas, S
Zhou, P., & Ruland, W.
International Evidence on the Payout Ratio, Earnings, Dividends, and Returns.
Dividend Payout and Future Earnings Growth.
Financial Analysts Journal
Financial Analysts Journal
apGwilym, O.; J. Seaton; K. Suddason; International Evidence on the Payout and S. Thomas.
Ratio, Earnings, Dividend and Returns
Zhou, Ping dan William Rulang.
“Dividend Payout and Future Earnings”.
Financial Analysts Journal
Financial Analysts Journal
74
“Interdependent Analysis of Leverage, Dividend, and Mangerial ownership Hardjopranoto, W.
Polcies (Agencies Perspectives)”.
Measuring KMS Success: A Wu, Jen‐Her and Yu‐ Respectification of The DeLone and Min Wang.
McLean’s Model
75
Doyle, J., W. Ge, dan Determinants of Weakness in Internal S. Mcvay
Contro over Financial Reporting. 73
2006
2006
2006
2006
Gadjah Mada International Journal Of Business 2006
Information & Management
Journal of Accounting and Economics
Journal of Accounting and Public Policy
2006
2006
77
Lajili, Kaoutbar, dan Market performance impacts of human Daniel Zeghal
capital disclosures
“Corporate Political Strategy: An Examination of the Relation between Charles H.Cho, Political Expenditures, Environmental Dennis M. Patten, Performance, and Environmental Robin W. Roberts
Disclosure”
78
Karp, Tom.
Journal of Change Management.
2006
79
Graham, John R. dan “Do Dividend Clienteles Exist? Evidence on Alok Kumar
Dividend Preferences of Retail Investors” Journal of Finance
2006
80
Faulkender, Michale, Todd Milbourn, and Does Corporate Determine Capital Anjan Thakor
Structure and Dividend Policy?
76
81
82
83
“Transforming organisations for organic growth: The DNA of Change Leadership" Bolongkikit, J., Obit, “An Exploratory Research of the Usage J.H., Asing, J.G. and Level of E‐commerce Among SMEs in the Tanakinjal, G.H.
West Coast Sabah, Malaysia”,
Substance Sells: Aligning Corporate Freeman, B.
Reputation and corporate
Pastor, Jesus T., C.A. Knox Lovell & Henry Evaluating The Financial Performance of Bank Branches
Tulkens
2006
Journal of Business Ethics
2006
Journal of Financial Economics
2006
Journal of Internet Banking and Commerce
Public Relations Quarterly
2006
2006
Springer Science and Business Media 2006
84
85
86
87
Cheng Fan Fah
Timeliness of Annual Report Releases in Relation to The Direction and Magnitude of Earnings and Share Revaluation: The Case of Malaysia
Sunway Academic Journal
Ecker, F.; J. Francis; I. Kim; P.M. Olsson; and K. Schipper
Tucker, J. W. and P. A. Zarowin.
Tucker, J. W., dan Zarowin, P.A.
A Return‐Based Representation of Earnings Quality.
Does Income Smooting Improve Earnings Informativeness?
Does income smoothing improve earnings informativeness?
The Accounting Review
The Accounting Review
The Accounting Review
“The Barriers to the Adoption of E‐
commerce by Micro Businesses, Small Businesses and Medium Enterprises”
Discretion and Bias in Performance Evaluation: The Impact of Diversity and Subjectivity
The International Journal of Knowledge, Culture and Change Management
2006
Accounting, Organizations, and Society
2005
2006
2006
2006
2006
88
Van Toorn, C., Bunker, D., Yee, K. and Smith, S
89
Moers, F.
90
Kania, Sharon L. dan “What Factors Motivate The Corporate Frank W. Bacon
Dividend Decission?”
ASBBS E‐Journal
2005
91
Kania, Sharon L. dan “What Factors Motivate The Corporate Frank W. Bacon.
Dividend Decision”.
ASBBS E‐Journal
2005
A Practical Guide to Factorial Validity Using PLS‐Graph: Tutorial and Annotated Example,”
92
Gefen, D. and D. Straub
93
Nolan, Richard, dan F. Warren McFarlan 94
Ghinea, G
95
96
97
Quality of Perception: User Quality of Service in Multimedia Presentations".
Business relationships in internetbased electronic markets: the role of goodwill Bunduchi, R.
trust and transaction costs.
Understanding e‐learning continuance Roca, J.C., Chiu, C.M. intention: an extension of the Technology and Martinez, F.J.
Acceptance Model
The Effects of Supervisors’ Trust of Subordinates and Their Organization on Job Satisfaction and Organizational Straiter, K.L.
Commitment
Communications of the Association for Information Systems 2005
Harvard Business 2005
Review
IEEE TRANSACTIONS ON MULTIMEDIA
2005
Information Systems journal
International Journal of Human Computer Studies
International Journal of Leadership Studies
2005
2005
2005
106
International Journal of Retail Lee, G.G. and Lin, “Customer perceptions of e‐service quality and Distribution H.F.
in Online shopping
Management
Managerial Trust–building Through The Sitkin, S. B. & Use of Legitimating Formal and Informal International George, E.
Control Systems.
Sociology
The Relationship Between Exhcange Rates and Stock Prices : Studied in a Multivariate Issues in Political Dimitrova, Desislava. Model
Economy
Journal of Advancing Mohd, Haslina dan Information and Mohamad, Syarifah “Acceptance Model of Electronic Medical Management Mastura Syed.
Record”
Studies
Corporate Governance Reforms: Redefined Expectations of Audit Vera‐Munoz, Sandra Committee Responsibilities and Journal of Business C.
Effectiveness.
Ethics
Igalens, J., & J, G.Measuring Corporate Social Performance in Journal of Business Ethics
France: A critical
Journal of Economic Agarwal, S., Literarture
Chomsisengphet, S., Rhee, S. G., & Liu, C. Management Behaviors Under Different
Gounaris, S., Journal of Dimitriadis, S. and “Antecedents of perceived quality in the Marketing Stathakopoulos, V.
context of Internet retail stores”
Management
Journal of Public Administration Rainey, Hal G. dan Goal Ambiguity and Organizational Research and Chun Young H.
Performance in U.S Federal Agencies
Theory
107
Parasuraman, A., Zeithaml, Valarie A., E‐S‐QUAL A Multiple‐Item Scale for Malhotra, Arvind
Assessing Electronic Service Quality
98
99
100
101
102
103
104
105
109
MacGregor, R. C. and Vrazalic, L.
Pflieger, J., M. Fischer, T. Kupfer, dan P. Eyerer
110
Hanlon
108
Journal Of Service Research
Journal of small “A basic model of electronic commerce business and adoption barriers: A study of regional enterprise small businesses in Sweden and Australia” development
The Contribution of Life Cycle Assessment Management of to Global Sustainability Reporting of Environmental Organization.
Quarterly
The Persistence of Earnings, Accruals and Cash Flows When Firm Have Large Book‐
The Accounting tax Differences
Review
2005
2005
2005
2005
2005
2005
2005
2005
2005
2005
2005
2005
2005
The Accounting Review
2005
Hanlon
Audit Committee Quality and Internal Control: An Empirical Analysis
The Persistence of Earnings, Accruals an Cas Flows When Firm Have Large Bool‐tax differences
The Accounting Review
2005
Coletti, A. L., et al.
The Effect of Control Systems on Teams and Alliances: Trust and Cooperation in Collaborative Environments
The Accounting Review
2005
114
Hanlon, M. The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book‐tax Differences. 115
Bokhari, R.H.
116
Abor, J.
111
112
113
117
118
Krishnan, J. Patten, Dennis and Martin Freedman
Al‐Tuwaijri, Sulaiman A., Christensen, Theodore E,. Hughes II, K.E.
The relationship between system usage and user satisfaction: a meta‐analysis
“The Effect of Capital Structure on Profitability: An Empirical Analysis of Listed Firms in Ghana”,
The Accounting Review The Journal of Enterprise Information Management
2005
2005
The Journal of Risk Finance
2005
Evidence on the prenicious effect of financial report environmental disclosure
Accounting Forum
2004
The Relationship Among Environmental Disclosure, Environmental Performance, and Economic Performance: A Simultaneouse Equation Approach
Accounting, Organizations, and Society
2004
120
Mallat, N., Rossi, M. & Tuunainen, V.K.
Mobile banking services
The Feedback Environment Scale: Construct Definition, Measurement, and Steelman, L. A. et al. Validation.
121
The impact of the online and offline Ahn, T., Ryu, S., and features on the user acceptance of Han, I.
internet shopping malls,”
Communications of the ACM
2004
Educational and Psychological Measurement
2004
Electronic Commerce Research and Applications
2004
123
McKnight, D.H., Kacmar, C.J. & Choudhury, V.
Koufaris, M. & Hampton‐Sosa, W.
Shifting factors and the ineffectiveness of third party assurance seals: a two‐stage model of initial trust in a web business
The development of initial trust in an online company by new customers.
Electronic Markets
Information & Management
2004
124
Pavlou, P.A. & Gefen, D.
Building effective online marketplaces with institution based trust Information Systems Research
2004
119
122
2004
125
126
127
128
129
“Online service quality dimensions and their relationships with satisfaction: A content analysis of customer reviews of Yang, Z. and Fang, X. securities brokerage services”
“Influencing the online consumer’s Constantinides, E.
behaviour: The web experience”
Pikkarainen, T., Pikkarainen, K., “Consumer acceptance of online banking : Karjaluoto and an extention of the Technology Pahnila, S.
Acceptance Model"
Structural Equation Modeling in Smith, David dan Management Accounting Research: Kim Langfield‐Smith. Critical Analysis and Opportunities".
Cunningham, L. F., J. Gerlach, and M. D. Assessing Perceived Risk of Consumers in Harper
Internet Airline Reservations Services,”
131
Organisation for Economic Co‐
operation and Development (OECD) OECD Principles of Corporate Governance
Brav, Alon, John R. Graham, Campbell R. Harvey, and Roni Payout Policy in 21st Century.
Michaely
132
Mavridis, D.G. 133
Kang, G.D. and James, J.
130
“The intellectual capital performance of the Japanese banking sector
“Service Quality Dimensions: An Examination of Grönroos’s Service Quality Model”
International Journal of Service Industry Management
2004
Internet Research
2004
Internet Research
Journal of Accounting Literature
2004
2004
Journal Of Air Transportation
2004
Journal of Economic 2004
Literature
Journal of Financial Economics
2004
Journal of Intellectual Capital
Journal of Managing Service Quality
Journal of small business and enterprise development
2004
2004
135
Taylor, M. and Murphy, A
Conchar, M. P., G. M. Zinkhan, C. Peters, and S. Olavarrieta
136
Heijden, H.V.D.
137
Heijden, Van Der
Journal of the Academy of Marketing Science 2004
Management User acceptance of hedonic information Information System systems.
Quarterly
2004
Management “User Acceptance of Hedonic Information Information System Systems,”
Quarterly
2004
138
Barth, M dan A. Hutton.
Analyst Earnings Forecast Revisions and the Pricing of Accruals
134
“SMEs and E‐business”
2004
" An Conchar, M. P., G. M. Zinkhan, C. Peters, and S. Olavarrieta Perceived‐Risk Processing"
Review of Accounting Studies
2004
139
Francis, J.; R. LaFond; P. M. Olsson; and K. Schipper
142
Costs of Equity and Earnings Attributes
Determinants and Effects of Subjectivity in Gibbs, M., et al.
Incentives
Taxable Income, Future Earnings, and Lev, B dan D. Nissim Equity Value
The Performance of Subsidize Urban and Odeck, J., & Alkadri, Rural Public Bus Operators: Empirical A
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The American Economic Review
1958
The Cost of Capital, Corporation Finance and the Theory of Investment.
“Distribution of Incomes of Corporations among Dividends, Retained Earnings, and Taxes”
“Distribution of Incomes of Corporations among Dividends, Retained Earning and Taxes”
Distribution of Incomes of Corporations Among Dividends, Retained Earnings, and Taxes.
American Economic Review
1956
American Economic Review
1956
The American Economic Review
1956
Lampiran 3
Judul jurnal dan Frequensi Sitiran
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Judul Jurnal
Abacus
Academy of Management Journal
Academy of Management Review
Accounting and Business Research
Accounting And Finance
Accounting Forum
Accounting Horizons
Accounting Research Study
Accounting, Auditing and Accountability Journal
Accounting, Organizations, and Society
Advaces in International Accounting
Advances in International Marketing
Advances in Management
Advances in Public Interest Accounting
African Journal of Business Management,
American Economic Review
American Journal of Criminal Justice
American Journal of Sociology
American Sociological Review
analyzing computer user satisfaction
Annals of the American Academy of Political and Social Science
Annual Review of Sociology
Applied Economics
ASBBS E‐Journal
Auditing: A Journal Of Practice & Theory
Australian Journal of Management
Behaviour and Information Technology
Bell Journal of Economics
Business and Economics Journal
Business and Society Review
Business Strategy Review
Campus Wide Information Systems
Chinese Business Review,
Communications of The ACM
Communications of the Association for Information System
Contemporary Accounting Research
Corporate Governance: An International Review.
Critical Perspectives on Accounting
Current Issues in Economics and Finances
Decision Sciences
Economic Review
Educational and Psychological Measurement
Frequensi Prosentase
sitiran
1
6
12
9
1
1
6
1
7
5
1
1
1
1
2
2
1
1
1
1
1
1
1
2
1
2
2
1
1
4
1
1
1
5
3
1
2
1
1
4
1
1
0.46
2.75
5.50
4.13
0.46
0.46
2.75
0.46
3.21
2.29
0.46
0.46
0.46
0.46
0.92
0.92
0.46
0 46
0.46
0.46
0.46
0.46
0.46
0.46
0.92
0.46
0.92
0.92
0.46
0.46
1.83
0.46
0.46
0.46
2.29
1.38
0.46
0.92
0.46
0.46
1.83
0.46
0.46
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
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76
77
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79
80
81
82
83
84
85
86
87
88
89
Electronic Commerce Research and Applications
Electronic Journal of Information Syatems Evaluation
Electronic Markets
Entrepreseurship: Theory and Practice
E‐Services Journal
Euro Journal Publishing
European Financial Management
European Journal of Information systems
Financial Analysts Journal
Financial Management
Gadjah Mada International Journal of Business,
Harvard Business Review
IEEE TRANSACTIONS ON MULTIMEDIA
Indian Accounting Review
Indicplinary Journal of Contemporary Research in Business
Information & Management
information economica
Information Management & Computer Security
Information System Research
Information Systems journal
Information Systems Management
Information Systems Research
Information Systems Research
intenational Journal of Accounting Information Systems
International Business Research
International Jornal of Management
International Journal of Accounting and Information Management
International Journal of Bank Marketing
International Journal of Business and Management
International Journal of Economics and Finance
International Journal of Electronic Commerce,
International Journal of Forcasting
International Journal of Health Care Quality Assurance
International Journal of Human Computer Studies
International Journal of Industrial Organisation,
International Journal of Information Management
International Journal of information technology
International Journal of Leadership Studies
International Journal of Man‐Machine Studies,
International Journal of Organizational Analysis
International Journal of Quality and Reliability Management
International Journal of Research in Marketing
International Journal of Retail and Distribution Management
International Journal of Service Industry Management
International Journal of Theoretical and Applied Finance
International jurnal of Central Banking
International Management Review
International Research Journal of Finance and Economics
2
1
1
1
1
1
2
3
8
2
2
5
1
1
1
4
1
2
2
1
1
8
1
3
1
1
2
2
1
4
1
1
3
1
2
1
1
1
1
1
1
2
1
2
1
1
2
0.92
0.46
0.46
0.46
0.46
0.46
0.92
1.38
3.67
0.92
0.92
2.29
0.46
0.46
0.46
1.83
0.46
0.92
0.92
0.46
0.46
3.67
0.46
1.38
0.46
0.46
0.92
0.92
0.46
1.83
0.46
0.46
1.38
0.46
0.92
0.46
0.46
0.46
0.46
0.46
0.46
0.92
0.46
0.92
0.46
0.46
0.92
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
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International Sociology
Internet Research
Internet Research: Electronic Networking Applications and Policy
Issues in Political Economy
Journal Enginner and Computer Scientists School of Information Tec
Journal Marketing
Journal of Service Research
Journal of Accounting and Economics
Journal of Accounting and Public Policy
Journal Of Accounting Literature
Journal of Accounting Research
Journal of Advancing Information and Management Studies
Journal Of Air Transportation
Journal of American Society for Information Science
Journal of Applied Management Accounting Research
Journal of Applied Psychology
Journal of Applied Social Psychology
Journal of Assets Management
Journal of Banking and Finance
Journal of Biomedical informatics
Journal of Business
Journal of Business Administration
Journal of Business and Management
Journal of Business Ethics
Journal of Business Finance and Accounting
Journal of Business Strategies
Journal of Change Management.
Journal of Communication
Journal of Computer Information System
Journal of Economic Literature
Journal of Economic Theory
Journal of Economics and Finance
Journal of Finance
Journal of Financial and Quantitative Analysis
Journal of Financial Economics
Journal of Financial Service Professionals
Journal of Financial Services Marketing
Journal of Global Information Management
Journal of High Technology Management Research
Journal of Information Management
Journal of Information Technology Theory and Application
Journal of Intellectual Capital
Journal of Interactive Advertising.
Journal of International Review of Finance
Journal of Internet Banking and Commerce
Journal of Internet Commerce
Journal of Knowledge Management
1
3
1
1
1
1
1
8
1
2
19
1
1
1
1
2
1
1
1
1
4
1
1
5
5
1
1
1
1
2
1
2
16
2
17
1
1
1
1
1
1
7
1
1
3
1
1
0.46
1.38
0.46
0.46
0.46
0.46
0.46
3.67
0.46
0.92
8.72
0.46
0.46
0.46
0.46
0.92
0.46
0.46
0.46
0.46
1.83
0.46
0.46
2.29
2.29
0.46
0.46
0.46
0.46
0.92
0.46
0.92
7.34
0.92
7.80
0.46
0.46
0.46
0.46
0.46
0.46
3.21
0.46
0.46
1.38
0.46
0.46
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
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Journal of Management Information Systems
Journal of Management Science
Journal of Management Studies
Journal of Managing Service Quality
Journal of Marketing
Journal of Marketing Intelligence & Panning
Journal of Marketing Management
Journal of Marketing Research
Journal of Modern Accounting and Auditing
Journal of Money, Credit, and Banking
Journal of Nursing Management
Journal of Operations Management
Journal of Organizational Computing and Electronic Commerce,
Journal of Personality and Social Psychology
Journal of Portfolio Management,
Journal of Productivity Analysis
Journal of Psycology
Journal of Public Administration Research and Theory
Journal of Research of Computing in Education
Journal of Retailing
Journal of Service Research
Journal of Services Marketing
Journal of Services Marketing
Journal of small business and enterprise development
Journal of Small Business Management
Journal of Strategic Information Systems
Journal of the Academy of Finance
Journal of the Academy of Marketing Science
Journal of the American Stastical Association
Journal of the Association for Information Systems
Journal of the Institute of Management Sciences,
Journal of Total Quality Management and Business Excellence
Journalism & Mass Communication Quarterly
Management Acounting
Management Decision
Management Information System Quarterly
Management of Environmental Quarterly
Management Science
Managerial Finance
Managing Service Quality
Marketing Science
Nonprofit and Voluntary Sector Quarterly
Nonprofit Management & Leadership
Personal Review
Public Relations Quarterly
Quality Management Journal
Quarterly Journal of Economics.
Quarterly Journal of Electronic Commerce
8
1
1
2
3
1
1
1
1
2
1
1
1
3
3
1
1
2
1
1
1
2
3
1
2
1
2
1
1
1
1
1
1
2
43
1
9
1
3
1
1
1
1
1
1
1
1
3.67
0.46
0.46
0.92
1.38
0.46
0.46
0.46
0.46
0.92
0.46
0.46
0.46
1.38
1.38
0.46
0.46
0.92
0.46
0.46
0.46
0.92
1.38
0.46
0.92
0.46
0.92
0.46
0.46
0.46
0.46
0.46
0.46
0.92
19.72
0.46
4.13
0.46
1.38
0.46
0.46
0.46
0.46
0.46
0.46
0.46
0.46
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
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208
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211
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214
215
216
Review of Accounting Studies
Review of Financial Studies
Review of International Political Economy,
Review of Managerial Science
Review of Pasific Basin Financial Markets and Policies
Social and Environmental Accounting
Springer Science and Business Media
Strategic Management Journal
Sunway Academic Journal
The Academy of Management Executive
The Accounting Review The American Economic Review
The Annals of Regional Science
The Australian Accounting Business and Finance Journal
The Electronic Journal on Information Systems in Developing countr
The Financail Review
The International Jounal of Human Resource Management
The International Journal of Business and Finance Research
The International Journal of Digital Accounting Research
The International Journal of Knowledge, Culture and Change Manag
The Journal of American Taxation Association
The Journal of Computer Information Systems
The Journal of Computer Information Systems
The Journal of Enterprise Information Management
The Journal of Financial and Quantitative Analysis.
The Journal of Industrial Ecology
The Journal of Marketing
The Journal of Risk Finance
The Journal of the American Taxation Association
The McKinsey Quarterly
The Qualitative Report,
The Review of Economics and Statistic,
Total Quality Management
Universal Access in the Information Society
1
1
1
1
1
1
1
3
1
1
33
4
1
1
5
3
3
1
1
1
1
1
1
1
1
1
1
1
1
1
2
1
1
0.46
0.46
0.46
0.46
0.46
0.46
0.46
1.38
0.46
0.46
15.14
1.83
0.46
0.46
2.29
1.38
1.38
0.46
0.46
0.46
0.46
0.46
0.46
0.46
0.46
0.46
0.46
0.46
0.46
0.46
0.92
0.46
0.46
LAMPIRAN 4
Ketersediaan Jurnal dalam Database EBSCO "Business Source Complete" Tahun 2013
No. 1
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Judul Artikel
Goal Congruence: A Misguided Accounting Concept
On the Causal of Job Satisfaction and Organizational Commitment
Using Multiple Attributes to Asses Sources of Performance Feedback
What's in a Name? Reputation Building and Corporate Strategy
Affect and Cognition – Based Traust as Foundations for Number of Directors and Financial Performance: A Meta‐analysis
Judul Jurnal
Abacus
Academy of Management Journal
Academy of Management Journal
Academy of Management Journal
Academy of Management Journal
Academy of Management Journal
Academy of Management Journal
Data in Search of Theory: Critical Examination of The Relationships Academy of Management Review
“Corporate Social Performance Revisited”.
Academy of Management Review
Developing processes of cooperative inter‐organizational Academy of Management Review
An integrative model of organization trust
Academy of Management Review
The Stakeholder Theory of The Modern Corporation: Concepts, Academy of Management Review
An Integrative Model of Organizational Trust
Academy of Management review
Initial trust formation in new organization relationships
Academy of Management Review
Not so different after all: a cross‐discipline view of trust.
Academy of Management Review
Not So Different All: A Cross–Dicipline View of Trust
Academy of Management review
Managers as Initiators of Trust: An exchange Relationship Academy of Management review
”Corporate Social Responsibility and Firm Performance: Investor Academy of Management Review
“Stakeholder Influece Capacity and The Variability of Financial Academy of Management Review
Timeliness in Corporate Reporting: Some Further Comment
Accounting and Business Research
An Examination of Audit Delay: Further Evidence from New Zealand. Accounting and Business Research
Initial Public offerings on The Unlisted Securities Market: The Accounting and Business Research
Factors Affecting Income Smoothing Among Listed Companies In Accounting and Business Research
A study of the environmental disclosure policies of Australian Accounting and Business Research
A Study of the Environmental Disclosure Practices of Australian Accounting and Business Research
Determinants of Audit Report Lag: Further Evidence from Hong Accounting and Business Research
Timeliness of Corporate Financial Reporting in Emerging Capital Accounting and Business Research
Timelines of corporate Financial Reporting in Emerging Capital Accounting and Business Research
“The Effect of Computer Micro on The Work of Profesional Accounting And Finance
Tahun
1976
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Ketersediaan
Ebsco
katalog
Ada
Tidak Ada
Ada
Tidak Ada
Ada
Tidak Ada
Ada
Tidak Ada
Ada
Ada
Ada
Ada
Ada
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Ada
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Evidence on the prenicious effect of financial report environmental ”Assesing Quality of Financial Reporting.
Assesing Quality of Financial Reporting.
The Quality of Financial Statements: Perspectives from the Recent Earnings Quality
Assessing quality of financial reporting
Earnings Quality
Objectives and Concepts of Financial Statements
Corporate Social And Environmental Reporting: A Review of The Corporate social and environmental reporting: A review of the Some Determinants of Social and Environmental Disclosure in New The materiality of environmental information to users of annual The Legitimizing Effect of Social and Environmental Disclosures‐A Comparison of Social Responsibility Information Disclosure Media Corporate Social and Environmental Reporting: A Review of The Relations amo Performance: A Simultaneous Equations The Relationship Among Environmental Disclosure, Environmental Discretion and Bias in Performance Evaluation: The Impact of Revisiting the relation between environmental performance and How Formal Performance Evaluation Affects Trust between The Timeliness of Bahraini Annual Reports.
The Use of partial Least Squares Path Modelling in International “Dividend Payment versus Ploughing Back Profits: An Exploration Measurement of Kinerja lingkungan perusahaan: Role of the Determinants of Voluntary Disclosures in Kenyan Companies Annual The Impact of Board Composition on Corporate Financial and Social “Distribution of Incomes of Corporations among Dividends, “Distribution of Incomes of Corporations among Dividends, The Role of Self‐Control in College Student’s Perceived Risk and The strength of weak ties
“The Decomposition of Effects in Path Analysis,”
Development of a tool for measuring and analyzing computer user Corporate Governance and Globalization. Accounting Forum
Accounting Horizons
Accounting Horizons
Accounting Horizons
Accounting Horizons
Accounting Horizons Accounting Horizons Accounting Research Study
Accounting, Auditing and Accountability Accounting, Auditing and Accountability Accounting, Auditing And Accountability Accounting, Auditing and Accountability Accounting, Auditing and Accountability Accounting, Auditing and Accountability Accounting, Auditing and Accountability Accounting, Organizations, and Society
Accounting, Organizations, and Society
Accounting, Organizations, and Society
Accounting, Organizations, and Society
Accounting, Organizations, and Society
Advaces in International Accounting
Advances in International Marketing
Advances in Management
Advances in Public Interest Accounting
African Journal of Business Management,
African Journal of Business Management,
American Economic Review
American Economic Review
American Journal of Criminal Justice
American Journal of Sociology
American Sociological Review
analyzing computer user satisfaction
Annals of the American Academy of 2004
2000
2000
2003
2003
2000
2003
1972
1995
1995
1996
1997
2002
1990
1995
2003
2004
2005
2008
2009
1996
2009
2011
2001
2007
2011
1956
1956
2008
1973
1975
1983
2000
Tidak Ada
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Ada
Ada
Ada
Ada
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Tidak Ada
Tidak Ada
Tidak Ada
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Tidak Ada
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Ada
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Ada
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Tidak Ada
Tidak Ada
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Tidak Ada
Tidak Ada
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Tidak Ada
Tidak Ada
Tidak Ada
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62
63
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Price, authority, and trust: from ideal types to plural forms
“Corporate Social Responsibility and Corporate Performance: “What Factors Motivate The Corporate Dividend Decission?”
“What Factors Motivate The Corporate Dividend Decision”.
Auditor Industry Specialization and Earnings Quality
Initial and Long‐Run Performance of Mining IPO in Australia
Further Evidence on the Corporate Use of Derivatives in Australia: The Respective Roles of Perceived Usefulness and Perceived Fun in The Respective Roles of Perceived Usefulness and Perceived Fun in Imperfect information, Dividend Policy, and the Bird‐in‐Hand Fallacy
“What are The Determinant of Dividend Policy? The Case of The The Corporate Social‐Financial Performance Financial Performance Debate: Twenty‐Five Years of Incomparable Corporate Social Responsibility: Evolution of a Definitional construct
The multiple bottom lines of corporate citizenship: Social investing, “What the Tipping Point Mean for Business"
Measuring Campus Portal Effectiveness and The Contributing factors
The Effect of Financial Ratios, Firm Size, and Cash Flow From “The Measurement of User Information Satisfaction,”
“Growth Stages of End User Computing,”
“Factor of Success for End‐User Computing,”
Electronic shopping.
Mobile banking services
" The Technology Acceptance Model: Past, Present, and Future".
The technology acceptance model: Past present, and future.
A Practical Guide to Factorial Validity Using PLS‐Graph: Tutorial and Causes and consequences of earnings manipulation: An analysis of Private vs State Ownership and earnings Management: Evidence Corporate Governance: Its scope ,concern, and theories
Ethical Relativism: A Reason for Differences in Corporate Social The Electronic Purse. Federal Reserve Bank of New York
“Some Cautions on The Measurement of UIS,”
Discretionary Use of Computers: An Empirically Derived Explanatory Annual Review of Sociology
Applied Economics
ASBBS E‐Journal
ASBBS E‐Journal
Auditing: An Journal of Practice & Theory
Australia Journal of Management
Australian Journal of Management
Behaviour and Information Technology
Behaviour and Information Technology
Bell Journal of Economics
Business and Economics Journal
Business and Society Review
Business and Society Review
Business and Society Review
Business and Society Review
Business Strategy Review
Campus Wide Information Systems
Chinese Business Review,
Communications of The ACM
Communications of The ACM
Communications of The ACM
Communications of the ACM
Communications of the ACM
Communications of the Association for Communications of the Association for Communications of the Association for Contemporary Accounting Research
Corporate Governance: An International Corporate Governance: An International Critical Perspectives on Accounting
Current Issues in Economics and Finances,
Decision Sciences
Decision Sciences
1989
2008
2005
2005
2003
2000
2003
1994
1994
1979
2010
1997
1997
1999
2000
2003
2007
2009
1983
1988
1988
1998
2004
2003
2003
2005
1996
2007
1997
1999
1995
1989
1991
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Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Ada
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tidak Ada
tidak Ada
tidak Ada
tidak Ada
tidak Ada
tidak Ada
tidak Ada
tidak Ada
tidak Ada
tidak Ada
tidak Ada
tidak Ada
tidak Ada
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“Information Technology Acceptance by Individual Professionals: A A model of the antecedents of perceived ease of use: Using Financial Data to Identify Changes in Bank Condition
The Feedback Environment Scale: Construct Definition, “Effect of trust on customer acceptance of Internet banking”
The impact of the online and offline features on the user “Strategy for Adopting Information Technology for SMEs : Shifting factors and the ineffectiveness of third party assurance “Factors of new technology adoption in the retail sector"
Location‐based services: the state of the art.
Is Timing of Financial Reporting Related to Firm Performance: an An Integrated Framework of Corporate Governance and Firm “Dividends and Market Signaling: an Analysis of Corporate Insider “End user computing sophisticationand success in small firms”
Measuring information systems success: models, dimensions, “Measuring information systems success: models, dimensions, Stock Price: Do Interest Rates and Earnings Really Matter?
Surprise! Higher Dividends = Higher Earnings Growth
Surprise! Higher Dividends =Higher Earnings Growth.
Long‐Run Stock Returns: Participating in the Real Economy
International Evidence on the Payout Ratio, Earnings, Dividends, Dividend Payout and Future Earnings Growth.
International Evidence on the Payout Ratio, Earnings, Dividend and “Dividend Payout and Future Earnings”.
Corporate stakeholders and corporate finance.
A Simple Approximation of Tobin’s Q.
“Interdependent Analysis of Leverage, Dividend, and Mangerial The Intervening Effects of Procedural Fairness and Interpersonal “Value Innovation: The Strategic Logic of High Growth”
“Fair Process: Managing in the Knowledge Economy”
”Information Technology and the Board of Directors,”
“Strategy tools for a Shifting Landscape”
“Pluribus Computum,”
Decision Sciences
Decision Sciences
Economic Review
Educational and Psychological Electronic Commerce Research and Electronic Commerce Research and Electronic Journal of Information Syatems Electronic Markets
Entrepreseurship: Theory and Practice
E‐Services Journal
Euro Journal Publishing
European Financial Management
European Financial Management
European Journal of Information systems
European Journal of Information Systems
European Journal of Information Systems
Financial Analysts Journal
Financial Analysts Journal
Financial Analysts Journal
Financial Analysts Journal
Financial Analysts Journal
Financial Analysts Journal
Financial Analysts Journal
Financial Analysts Journal
Financial Management
Financial Management
Gadjah MAda International Journal of Gadjah MAda International Journal of Harvard Business Review
Harvard Business Review
Harvard Business Review
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Harvard Bussines Review
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Quality of Perception: User Quality of Service in Multimedia eXtensible Business Reporting Language (XBRL) –The Digital “Impacts of Dividend Announcement on Share Price of Oil and Gas Why Do Individuals Use Computer Technology? A Finnish Case Quality and effectiveness in Webbased customer support systems
The development of initial trust in an online company by new Measuring KMS Success: A Respectification of The DeLone and Multimedia and Decision‐Making Process.
Seamless Secured Transactions,
Privacy dan Security Concerns as Major Barriers for E‐Commerce:
Information Systems Success: The Quest for the Dependent Variable
Predicting user intentions: Comparing the technology acceptance Business relationships in internetbased electronic markets: the role ” Information Centers: A Survey of Services, Decissions, Problems “Information Systems Success: The Quest for The Dependent Understanding Information Technology Usage: A Test of Competing Understanding information technology usage: a test of competing Understanding information technology usage: A test of competing “Top management support, external expertise and information Determinants of perceived ease of use: Integrating control, intrinsic Developing and validating trust measures for e‐Commerce: an Building effective online marketplaces with institution based trust "financial Data at Corporate Web Sites: Do Information Clienteles “Ownership Structure and Cash Flows as Determinants in Corporate “Liquidity and Dividend Policy: International Evidence”
“An Investigation of Dynamic Dividend Behavior in Korea”.
Relationship between Corporate Governance Financial Distress: An Accruals Persistence, Accrual Mispricing and Operating Cycle: “Adoption of internet banking by australian consumers: an A Model of Trust in Online Relationship Banking
Discussion or Applicability if the Fair Value Measurement in the “Performance Measures: An Application of Economic Value Added”
”Intellectual Capital Efficiency and Firm’s Performance: Study on IEEE TRANSACTIONS ON MULTIMEDIA
Indian Accounting Review
Indicplinary Journal of Contemporary Information & Management
Information & Management
Information & Management
Information & Management
information economica
Information Management & Computer Information Management & Computer Information System Research
Information System Research,
Information Systems journal
Information Systems Management
Information Systems Research
Information Systems Research
Information Systems Research
Information Systems Research
Information Systems Research
Information Systems Research
Information Systems Research
Information Systems Research
intenational Journal of Accounting International Business Research
International Business Research
International Business Research
International Jornal of Management
International Journal of Accounting and International Journal of Bank Marketing
International Journal of Bank Marketing
International Journal of Business and International Journal of Business and International Journal of Economics and 2005
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Customer and Merchant Acceptance of Electronic Cash: Evidence A trust model for consumer internet shopping
Consumer acceptance of electronic commerce: integrating trust Consumer acceptance of electronic commerce: Integrating trust A Survey of Credit and Behavioral Scoring ‐ Forcasting Financial Risk “Gearing Service Quality into Public and Private Hospitals in Small Predicting e‐Services Adoption: A Perceived Risk Facets The Researcer’s Dilemma: Evaluating Trust in Computer‐Mediated Understanding e‐learning continuance intention: an extension of The Profitability of Merger
“Threats and opportunities for small and medium‐sized enterprises”,
Current and future directions of multimedia technology in business"
“A Model of Factors Influencing Electronic Commerce Adoption The Effects of Supervisors’ Trust of Subordinates and Their User acceptance of information technology: System characteristics, Corporate Governance and Corporate Illegality: The Effect of Board Applying SERVQUAL to Websites: an exploratory study.
“Consumer evaluations of new technology based self service “IT and the small retail business”,
“Customer perceptions of e‐service quality in Online shopping
“Online service quality dimensions and their relationships with Dividend Policy, Trading Characteristics and Share Prices: empirical “Corporate Liquidity, Dividend Policy, aand Default Risk: Optimal Stress Testing the Enterprise Sector's Bank, Debt: A Micro Approach
Do Bankruptcy Models Really Have Predictive Ability? Evidence “The Determinants of Dividend Policy in Pakistan”
Testing The Weak‐form Efficiency of Palestina Securities Market
Managerial Trust–building Through The Use of Legitimating Formal “The importance of trust in E‐Commerce”
“Influencing the online consumer’s behaviour: The web experience”
“Consumer acceptance of online banking : an extention of the “Commercial internet adoption in China: comparing the experience The Relationship Between Exhcange Rates and Stock Prices : International Journal of Electronic International Journal of Electronic International Journal of Electronic International Journal of Electronic International Journal of Forcasting
International Journal of Health Care Quality International Journal of Human Computer International Journal of Human Computer International Journal of Human Computer International Journal of Industrial International Journal of Information International Journal of Information International Journal of information International Journal of Leadership Studies
International Journal of Man‐Machine International Journal of Organizational International Journal of Quality and International Journal of Research in International Journal of Retail and International Journal of Retail and International Journal of Service Industry International Journal of Theoretical and International Journal of Theoretical and International jurnal of Central Banking
International Management Review
International Research Journal of Finance International Research Journal of Finance International Sociology
Internet Research
Internet Research
Internet Research
Internet Research: Electronic Networking Issues in Political Economy
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Assessing Canadian Bank Branch Operating Efficiency Using Data A Conceptual Model of Service Quality and Its Implications for “Technology Readiness Index (TRI) – a multiple‐item scale to An Income Strategy Approach to The Positive Theory of Accounting The Effect of Bonus Schemes on Accounting Decisions.
Information Quality and The Valuation of New issues
Accounting Earnings and Cash Flow as Measures of Firm “The information content of losses”
The Information Content of Losses
“Changes in the value relevance
Determinants of Weakness in Internal Contro over Financial Market performance impacts of human capital disclosures
Earnings Response Coefficients: a Synthesis of Theory and Empirical Structural Equation Modeling in Management Accounting Research: Financial Ratio as Predictors of Failure, Empirical Research in An Empirical Evaluation of Accounting Income Number
An Empirical Study of the Role of Accounting Data in Performance An Experimental Study of Internal Control Judgements
Corporate Signalling, External Accounting, and Capital Market The Association between Unsystematic Scurity Returns and The Financial ratios and the probabilistic prediction of bankruptcy
Financial Ratios and Probabilistic Prediction of Bankruptcy.
The Information Content of Annual Earning Realeses: A Trading An Empirical Analysis of Audit Delay
Accounting Measurement, Price Earnings Ratio, and the “Earnings as an Explanatory Variable for Return”
Earnings management during import relief investigations
Fundamental Information Analysis.
Cross‐Sectional Determinants of Analyst Ratings of Corporate Fundamental Analysis, Future Earnings, and Stock Prices.
“Have Financial Statements Lost Their Relevance?”
“The Boundaries of financial reporting and how to extend them"
Internal Controls and the Detection of Management Fraud
Journal Enginner and Computer Scientists Journal Marketing
Journal of Service Research
Journal of Accounting and Economics
Journal of Accounting and Economics
Journal of Accounting and Economics
Journal of Accounting and Economics
Journal of Accounting and Economics
Journal of Accounting and economics
Journal of Accounting and Economics
Journal of Accounting and Economics
Journal of Accounting and Public Policy
Journal of Accounting Literature
Journal of Accounting Literature
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Journal of Accounting Research
Journal of Accounting Research
Journal of Accounting Research
Journal of Accounting Research
Journal of Accounting Research
Journal of Accounting Research
Journal of Accounting Research
Journal of Accounting Research
Journal of Accounting Research
Journal of Accounting Research
Journal of Accounting Research
Journal of Accounting Research
Journal of Accounting Research
Journal of Accounting Research
Journal of Accounting Research
Journal of Accounting Research
Journal of Accounting Research
Journal of Accounting Research
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“Acceptance Model of Electronic Medical Record”
Assessing Perceived Risk of Consumers in Internet Airline Satisfiers and Dissatisfiers A Two‐Factor Model for Website Design Corporate Governance and Voluntary Disclosure in Corporate The Effects of Interpersonal Trust on Work Group Performance
Trust in Leadership: Meta‐analytic Findings and Implications for Extrinsic and Intrinsic Motivation to Use Computers in the Empirical Evidence on Corporate Governance in Europe: The Effect “Estimasting Free Cash Flows and Valuing a Growth Company"
Australian IPO Pricing in The Short and long Run “The Technology Acceptance Model: Its past and its future in health Dividend Policy, Growth, and The Valuation of Shares
Dividend Policy and Market valuation: A reply.
The Information Contents of Dividends
Earnings Inovations, Earnings Persistance and Stock Returns
Concequences of Fair Value Accounting for Financial Instruments in Business failure prediction for publicly listed companies in China
“The Link Between Corporate Social and Financial Performance: Concept and Working Instruments for Corporate Governance
Corporate Governance Reforms: Redefined Expectations of Audit Journal of Advancing Information and Journal of Air Transportation
Journal of American Society for Journal of Applied Management Journal of Applied Psychology
Journal of Applied Psychology
Journal of Applied Social Psychology
Journal of Assets Manageemnt
Journal of Assets Management
Journal of Banking and Finance,
Journal of Biomedical informatics
Journal of Business
Journal of Business
Journal of Business
Journal of Business
Journal of Business Administration
Journal of Business and Management
Journal of Business Ethics
Journal of Business Ethics
Journal of Business Ethics
Journal of Business Ethics
“Corporate Political Strategy: An Examination of the Relation Journal of Business Ethics
Motives for Going Public and Underpricing: New Findings From Journal of Business Finance and Accounting
Extraordinary Items and Income smoothing: a Positive Accounting Journal of Business Finance and Accounting
Does Packing Order Hypotesis Explain the Dividend Payout Ratios of Journal of Business Finance and Accounting
Social and Evirontmental Disclosure, and Corporate Characteristic: Journal of Business Finance and Accounting
“An Internation Analysis of Dividends Payment Behavior”
Journal of Business Finance and Accounting
Emerging value propositions for mcommerce.
Journal of Business Strategies
“Transforming organisations for organic growth: The DNA of Change Journal of Change Management.
Reputation and Corporate Responsibility.
Journal of Communication
“An Empirical Investigation Into The Relationship Between Journal of Computer Information System
Do Liquidity Induced Changes in Aggregate Dividends Signal Journal of Economic and Finance
Determinant of Corporate Borrowing : Some Evidence from The Journal of Economic and Finance
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Management Behaviors Under Different
OECD Principles of Corporate Governance
“On the allocation of effort”.
Financial ratios, discriminant analysis and the prediction of Financial Ratios, Dsicriminant Analysis and the Prediction of Financial Ratio: Discriminant Analysis and Prediction of Corporate The Capital Structure Puzzle.
Initial Public offerings Reputations
Capital Structure and the Informational Role of Debt
The Long Run Performance of Initial Public offerings
Financial Distress and Corporate Performance.
Corporate debt value, Bonds covenants, and Optimal Capital Do changes in dividends signal the future or the past?
Financing Decisions, and Firm Value
Leverage and Corporate Performance: Evidence from Unsuccessful Dividend Changes and Future Profitability
Economic Distress, Financial Distress, and Dynamic Liquidation
“Do Dividend Clienteles Exist? Evidence on Dividend Preferences of Why Do Firms Issue Equity
“Insider’s Tax Preferences and Firms Choices between Dividends Simultaneous determination of Insider Ownership, Debt, and Price performance of Common Stock New Issues
Theory of the Firm: Managerial Behavior, Agency Costs and Theory of the Firm: Managerial Behavior, Agency Costs and Theory of The Firm: Managerial Theory of The Firm: Managerial
Theory of the Firm: Managerial Behavior, Agency Costs, and Theory of the Firm: Managerial Behavior , Agency Costs, and Shareholder Wealth, Information Signaling, and The Specially Corporate Financing and Investment Decisions when Firms Have “Corporate Financing and Investment Decisions When Firms Have Investment Banking, Reputation and The Underpricing of Initial Why New Issues Are Underpriced
Earnings Information Conveyed By Dividend Initiations and Journal of Economic Literarture
Journal of Economic Literature
Journal of Economic Theory
Journal of Finance
Journal of Finance
Journal of Finance
Journal of Finance
Journal of Finance
Journal of Finance
Journal of Finance
Journal of Finance
Journal of Finance
Journal of Finance
Journal of Finance
Journal of Finance
Journal of Finance
Journal of Finance
Journal of Finance
Journal of Finance
Journal of Financial and Quantitative Journal of Financial and Quantitative Journal of Financial Economics
Journal of Financial Economics
Journal of Financial Economics
Journal of Financial Economics
Journal of Financial Economics
Journal of Financial Economics
Journal of Financial Economics
Journal of Financial Economics
Journal of Financial Economics
Journal of Financial Economics
Journal of Financial Economics
Journal of Financial Economics
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Signaling Underpricing in The IPO Market.
Earnings Management and The Underperformance of Seasoned Are Dividends Disappearing? Dividend Concentration and The Payout Policy in 21st Century.
Does Corporate Determine Capital Structure and Dividend Policy?
Predicting Financial Distress
“Electronic banking in finland: Consumer beliefs and reactions to a Culture and Consumer Trust in Online Businesses,”
Perceptions of No‐name Recognition Business to Consumer E‐
“Higher and Lower Rated Information Center: Exploring The Value creation in mobile commerce: findings from a consumer Intellectual capital and business performance in Malaysian Profitting form intellectual capital; Learning from leading Intellectual capital and traditional measures of corporate “The intellectual capital performance of the Japanese banking sector
“The intellectual capital performance of Indian banking sector”
“Valuing intangible companies, an intellectual capital approach”
“Intellectual Capital and Financial Returns of Companies
Facebook Me: Collective Self‐Esteem, Need to Belong, and Internet "On The determinants and Dynamics of Dividend policy”.
“An Exploratory Research of the Usage Level of E‐commerce Among "Information technology in Malaysia: e‐service quality and uptake “Customers perception of security indicators in online banking sites “An explanatory study into the adoption of internet banking in a “An inquairy into the motivations of knowledge workers in the “A Short‐Form Measure of User Information Satisfaction: A “A Model for Evaluating Information Center Success,”
“The Relationship Among Perfomance of Accounting Information Determinants of user acceptance of digital libraries: An empirical “The DeLone and McLean Model of Information Systems Success: A The DeLone and McLean Model of Information Systems Success: A “Determinations of User Acceptance of Dogota Libraries: An The role of system trust in business‐to‐consumer transactions
Journal of Financial Economics
Journal of Financial Economics
Journal of Financial Economics
Journal of Financial Economics
Journal of Financial Economics
Journal of Financial Service Professionals
Journal of Financial Services Marketing
Journal of Global Information Management
Journal of High Technology Management Journal of Information Management
Journal of Information Technology Theory Journal of Intellectual Capital
Journal of Intellectual Capital
Journal of Intellectual Capital
Journal of Intellectual Capital
Journal of Intellectual Capital
Journal of Intellectual Capital.
Journal of Intellectual Capital.
Journal of Interactive Advertising.
Journal of International Review of Finance
Journal of Internet Banking and Commerce
Journal of Internet Banking and Commerce
Journal of Internet Banking and Commerce
Journal of Internet Commerce
Journal of Knowledge Management
Journal of Management Information Journal of Management Information Journal of Management Information Journal of Management Information Journal of Management Information Journal of Management Information Journal of Management Information Journal of Management Information 1989
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“Integrating Operation and Marketing Perspectives of Product Managing an Organizational Learning System by Aligning Stocks and “E‐Service Quality: a model of virtual service quality dimensions”
“Service Quality Dimensions: An Examination of Grönroos’s Service “A conceptual model of service quality and its implications for “Consumer perceptions of price, quality, and value: A means end A conceptual model of service quality and its implications for future “E‐trust: The Influence of Perceived Interactivity on E‐Retailing “Antecedents of perceived quality in the context of Internet retail Evaluating Structural Equation Models with Unobservable Variables Fair Value Accounting under Financial Crisis.
Cash, Paper, and Electronic Payments: A Cross‐ Country Analysis
The Market for Electronic Cash Cards
“Impact of primary care management on nursing documentation”.
The relationship between total quality management and Factors affecting information technology usage: a meta‐analysis of A new scale for the measurement of interpersonal trust.
The Moderator Mediator Variable Distinction in Social Psychological‐
The Moderator–Mediator Variable Distinction in Social “The Dividend Puzzle”
Explaining Earnings Per Share Growth
The Dividend Puzzle.
Efficiency Evaluation in Municipal Service: an Application to the The Measurement and Antecedents of Affective, Continuance, and Achieving Goal Congruence in Complex Environment: The Case of Goal Ambiguity and Organizational Performance in U.S Federal Student Attitudes toward Web‐Enhanced Instruction in an “SERVQUAL: A multiple item scale for measuring consumer E‐S‐QUAL A Multiple‐Item Scale for Assessing Electronic Service Service Intangibility and its Impact on Consumer Expectations of “Services Quality Dimensions of Internet Retailing: An Exploratory “Factors Affecting Adoption of Electronic Technologies by SMEs: an “SMEs and E‐business”
Journal of Management Science
Journal of Management Studies
Journal of Managing Service Quality
Journal of Managing Service Quality
Journal of Marketing
Journal of Marketing
Journal of Marketing Journal of Marketing Intelligence & Panning
Journal of Marketing Management
Journal of Marketing Research
Journal of Modern Accounting and Auditing
Journal of Money, Credit, and Banking
Journal of Money, Credit, and Banking
Journal of Nursing Management
Journal of Operations Management
Journal of Organizational Computing and Journal of Personality and Social Psychology
Journal of Personality and Social Psychology
Journal of Personality and Social Psychology
Journal of Portfolio Management
Journal of Portfolio Management
Journal of Portfolio Management,
Journal of Productivity Analysis
Journal of Psycology
Journal of Public Administration Research Journal of Public Administration Research Journal of Research of Computing in Journal of Retailing
Journal of Service Research
Journal of Services Marketing
Journal of Services Marketing
Journal of small business and enterprise Journal of small business and enterprise 2001
2002
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Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
“A basic model of electronic commerce adoption barriers: A study “Success Factors of Small‐and‐Medium‐Sized Entreprises in Taiwan : The impact of initial consumer trust in intentions to transact with a “Online Trust: a Stakeholder Perspective, Concepts, Implications, Altman’s Z‐Score Models of Predicting Corporate Distress: Evidence An Attitudinal Model of Technology‐Based Self‐Service: Moderating " An Conchar, M. P., G. M. Zinkhan, C. Peters, and S. Olavarrieta “Dividend Policy: An Empirical Analysis”
“Customer Loyalty in e‐Commerce.”
Executive decisions about IT adoption in small business: Theory and “E‐Service Quality expectations: a case study”
Multimedia Effects on Processing and Perception of Obline News ‐ Perception of Earnings Quality: What Managers Need
“Intellectual capital: an exploratory study that develops measures “Evaluation of IT Investment,”
”User Developed App.lications: Evaluation of Success from The DP “The Measurement of End User Computing Satisfaction,”
“Critical Success Factors for Information Center Managers,”
“Perceived Usefulness, Preceived Ease of Use ad User Acceptance ”Perceived Usefulness, Perceived Ease of Use, and user acceptance Perceived Usefulness, Perceived Ease of Use, and User Acceptance Perceived Usefulness, Perceived Ease of Use, and User Acceptance Perceived usefulness, perceived ease of use, and user acceptance of Perceived Usefulness, Perceived Ease of Use, and User Acceptance “Perceived Usefulness, Perceived Ease of Use and User Acceptance “ Perceived usefulness, Perceived Ease of Use Acceptance of Perceived usefulness, perceived ease of use, and user acceptance of “Perceived usefulness, perceived ease of use and user acceptance Towards a Conceptual Model of Utilization"
Personal computing: toward a conceptual model of utilization “Perceived Usefulness, Ease of Use and Usage of Infomtion “Perceived usefulness, ease of use, and usage of information “Perceived Usefulness, Ease of Use and Usage of Information Journal of small business and enterprise Journal of Small Business Management
Journal of Strategic Information Systems
Journal of Strategic Information Systems
Journal of the Academy of Finance
Journal of the Academy of Marketing Journal of the Academy of Marketing Journal of the American Stastical Journal of the Association for Information Journal of the Institute of Management Journal of Total Quality Management and Journalism & Mass Communication Management Acounting
Management Decision
Management Decision
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
2005
1998
2002
2002
2009
2002
2004
1968
2002
1997
2003
2000
1994
1998
1999
1984
1988
1988
1989
1989
1989
1989
1989
1989
1989
1989
1989
1989
1991
1991
1992
1992
1992
tidak Ada
Ada
tidak Ada
tidak Ada
Ada
Ada
Ada
tidak Ada
Tidak Ada
Tidak Ada
Ada
tidak Ada
tidak Ada
tidak Ada
tidak Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
382
383
384
385
386
387
388
389
390
391
392
393
394
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
“Perceived usefulness, ease of use and usage of information “Small‐firm computing: motivators and inhibitors”
“Task technology fit and individual performance”
”On the Use, Usefulness, and Ease of Use of Structural Equation Computer self efficacy: Development of a measure and initial test
“Service Quality: A Measure of Information Systems Effectiveness,”
Service Quality: A Measure of Information Systems Effectiveness
“'Electronic data interchange and small organizations: Adoption and Pragmatic Perspectives on the Measurment of Information System Gender Differences in the Perception and Use of E‐ mail: An Personal computing acceptance factors in small firms: a structural “Gender differences in the perception and use of E‐mail: An Measuring Information Systems Service Quality: Lessons from Two Creation of favourable user perceptions: Exploring the role of Why don’t men ever stop to ask for directions? Gender, social Why don't men ever stop to ask for dirrections? gender, social Time flies when you’re having fun: cognitive absorption and beliefs Evidence of the effect of trust building technology in electronic “Measuring information system service quality: SERVQUAL from the Trust and TAM in online shopping: an integrated model
”Trust and TAM in online shopping: an integrated model”
"User acceptance of information technology: toward a unified view”
User acceptance of information technology: toward a unified view
User acceptance of hedonic information systems.
“User Acceptance of Hedonic Information Systems,”
The Contribution of Life Cycle Assessment to Global Sustainability “Development of a Tool for Measuring and Analyzing Computer “Development of a Tool for Measuring and Analyzing Computer ”User Acceptance of Computer Technology : A Comparison of Two User Acceptance of Computer Technology: a comparison of two User acceptance of computer technology: A comparison of two “A theoretical extension of the Technology Acceptance Model: four Do corporate global environmental standards create or destroy Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management Information System Quarterly
Management of Environmental Quarterly
Management Science
Management Science
Management Science
Management Science
Management Science
Management Science
Management Science
1992
1993
1995
1995
1995
1995
1995
1995
1997
1997
1997
1997
1998
1999
2000
2000
2000
2002
2002
2003
2003
2003
2003
2004
2004
2005
1983
1983
1989
1989
1989
2000
2000
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Ada
Ada
Ada
Ada
Tidak Ada
Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Ada
Ada
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
A Theoretical Extension of the Technology Acceptance Model: Four A theoretical extension of the technology acceptance model: Four Multimedia Content on the Web Problems and Prospects"
“Service improvements in public services using Servqual”
Service improvements in public services using SERVQUAL"
“Service quality and e‐commerce: An exploratory Analysis"
Determinants of continuity in conventional industrial channel dyads.
“A Methodology for Measuring the Financial Vulnerability of “Nonprofit Organization Financial Performance Measurement–An The Role of Employee Development in The Growth of Intellectual Substance Sells: Aligning Corporate Reputation and corporate
Conceptual Foundations of Strategic Planning in the Malcolm The Market for „ Lemons ‟ Quality under Uncertainty and the “Developing a scale to measure perceived quality of an Internet Analyst Earnings Forecast Revisions and the Pricing of Accruals
Testing Trade‐off and Pecking Order Predictions about Dividends Electronic money: new day or false dawn?.
Determinants of voluntary CSR disclosure: empirical evidence from The Timescale Effects of Corporate Governance Measure on The Link between Corporate Social Performance: Evidence from Evaluating The Financial Performance of Bank Branches
“Corporate social responsibility and financial performance Corporate Boards and Outside Pemangku kepentingans as Increasing Firm Value through Detection and Prevention of White‐
Timeliness of Annual Report Releases in Relation to The Direction Improving Service Quality in America: Lessons Learned (and Some Empirical Bases of Financial Ratio Analysis
The Association Between Market Determined and Accounting Investors Corporate Social Responsibility and Information Timeliness of Annual Earnings Announcement: some Empirical Timeliness of Annual earnings Announcement : Some Empirical Income Smoothing and Incentives: Empirical Tests Using Accounting
Underpricing of New Issues and The Choice of Auditor as A Signal of Management Science
Management Science
Managerial Finance
Managing Service Quality
Managing Service Quality
Managing Service Quality
Marketing Science
Nonprofit and Voluntary Sector Quarterly
Nonprofit Management & Leadership
Personal Review
Public Relations Quarterly
Quality Management Journal
Quarterly Journal of Economics.
Quarterly Journal of Electronic Commerce
Review of Accounting Studies
Review of Financial Studies
Review of International Political Economy,
Review of Managerial Science
Review of Pasific Basin Financial Markets Social and Environmental Accounting
Springer Science and Business Media
Strategic Management Journal
Strategic Management Journal
Strategic Management Journal
Sunway Academic Journal
The Academy of Management Executive
The Accounting Review
The Accounting Review
The Accounting Review
The Accounting Review
The Accounting Review
The Accounting Review
The Accounting Review
2000
2000
2001
2001
2001
2001
1989
1991
2003
2000
2006
2000
1970
2001
2004
2002
2001
2010
2008
2007
2006
2000
2002
2003
2006
1994
1965
1970
1978
1982
1982
1987
1988
Ada
Ada
tidak Ada
tidak Ada
tidak Ada
tidak Ada
Ada
tidak Ada
Ada
Tidak Ada
Ada
tidak Ada
Tidak Ada
tidak Ada
Ada
Ada
Tidak Ada
tidak Ada
Ada
Ada
Ada
Ada
Ada
Ada
Tidak Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Ada
Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Ada
Ada
Ada
Ada
Ada
Ada
448
449
450
451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
Fraud Detection: A Theoritical Foundation.
Accounting Recognition and The Relevace of Earnings as an Fair Value Evidence from Investment Securitirs and the Market iscretionary disclosure and External Financing.
Do Stock Prices Fully Reflect Information in Accruals and Cash Flows Fair Value Accounting for Commercial Banks: An Empirical Analysis Do Stock Price Fully Reflect Information in Accruals and Cash Flows “Equity Valuation and Negative Earnings: The Role of Book Value of The Quality of Accruals and Earnings: The Role of Accrual Estimation The Mispricing of Abnormal Accruals.
The Quality of Accurals and Earnings; The Role of Accrual Estimation The Quality of Accruals and Earnings: The Role of Accrual Estimation Earnings Management: New Evidence Based on Deferred Tax Costs of Equity and Earnings Attributes
Determinants and Effects of Subjectivity in Incentives
Taxable Income, Future Earnings, and Equity Value
The Persistence of Earnings, Accruals and Cash Flows When Firm Audit Committee Quality and Internal Control: An Empirical Analysis
The Persistence of Earnings, Accruals an Cas Flows When Firm Have The Effect of Control Systems on Teams and Alliances: Trust and A Return‐Based Representation of Earnings Quality.
Does Income Smooting Improve Earnings Informativeness?
Does income smoothing improve earnings informativeness?
Does Public Ownership of Equity Improve Earnings Quality?
ԡThe Quality of Accruals and Earnings : the Role of Accrual The Persistence and Pricing of Earnings, Accruals, and Cash Flows Distribution of Incomes of Corporations Among Dividends, Retained The Cost of Capital, Corporation Finance and the Theory of Dividends
“Some estimates of the cost of capital to the electric utility The Performance of Subsidize Urban and Rural Public Bus “Dividend History and Determinants in Selected Indian Companis: A “Small business acceptance and adoption of e‐commerce in the The Accounting Review
The Accounting Review
The Accounting Review
The Accounting Review
The Accounting Review
The Accounting Review
The Accounting Review
The Accounting Review
The Accounting Review
The Accounting Review
The Accounting Review
The Accounting Review
The Accounting Review
The Accounting Review
The Accounting Review
The Accounting Review
The Accounting Review
The Accounting Review
The Accounting Review
The Accounting Review
The Accounting Review
The Accounting Review
The Accounting Review
The accounting Review
The Accounting Review The Accounting Review The American Economic Review
The American Economic Review
The American Economic Review
The American Economic Review
The Annals of Regional Science
The Australian Accounting Business and The Electronic Journal on information 1992
1992
1994
1995
1996
1996
1996
1999
2001
2001
2002
2002
2003
2004
2004
2004
2005
2005
2005
2005
2006
2006
2006
2007
2002
2005
1956
1958
1961
1966
2004
2009
2001
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Tidak Ada
Ada
Ada
Ada
Ada
Ada
Ada
Ada
Tidak Ada
Ada
Ada
Ada
Ada
Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
481
482
483
484
485
486
487
488
489
490
491
492
495
496
505
506
507
509
510
511
512
513
514
515
516
“China IT report”
“An Electronic Commerce Initiative in Regional Sri Lanka: the Vision e‐Government for Developing Countries: Opportunities and Developing Countries and ICT Initiatives: Lessons Learnt From Regular Dividend Announcements and Future Unexpected Earnings: “Factors Influencing Dividend Policy Decisions of Nasdaq Firms”
“Signaling, Free Cash Flow and Nonmonotonic Dividends”
The Congruence of Actual and Perceived Person‐Organization Fit
“Dividend Policy in Saudi Arabia”.
"Financial Reporting Web Sites: What Users Want I Terms of Form “The Barriers to the Adoption of E‐commerce by Micro Businesses, Decomposing changes in deferred tax assets and liabilities to “Is tust Important in Technology Adoption? A Policy Capturing The relationship between system usage and user satisfaction: a Strategic Considerations, the Pecking Order Hypothesis, and Market Does it Really Pay to be Green? An Empirical Study of Firm A Gap Analysis of Professional Service Quality
“The Effect of Capital Structure on Profitability: An Empirical The Influence of Tax and Nontax Costs on Book‐tax Reporting A Premium for Good Governance
Understanding Reliability and Validity in Qualitative Research”
Dividends, Earnings, Leverage, Stock Prices and the Supply of “Dividends, Earnings, and Stock Prices”.
Evaluating Public sector efficiency with data envelopment analysis The impact of web self efficacy,
The Electronic Journal on information The Electronic Journal on information The Electronic Journal on Information The Electronic Journal on Information The Financail Review
The Financial Reviews
The Financial Reviews
The International Jounal of Human The International Journal of Business and The International Journal of Digital The International Journal of Knowledge, The Journal of American Taxation The Journal of Computer Information The Journal of Enterprise Information The Journal of Financial and Quantitative The Journal of Industrial Ecology
The Journal of Marketing
The Journal of Risk Finance
The Journal of the American Taxation The McKinsey Quarterly
The Qualitative Report,
The Review of Economics and Statistics
The Review of Economics and Statistics
Total Quality Management
Universal Access in the Information Society
2001
2004
2004
2008
1994
2001
2010
2007
2010
2001
2006
2004
2003
2005
1993
2001
1989
2005
2001
2002
2003
1962
2004
2000
2002
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Ada
Ada
Ada
Ada
Ada
Tidak Ada
Tidak Ada
Ada
tidak Ada
Tidak Ada
Ada
Tidak Ada
Ada
tidak Ada
Ada
Ada
tidak Ada
Tidak Ada
Ada
Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Tidak Ada
Lampiran 5. Table Isaac dan Michael
Penentuan Jumlah Sampel Dari Populasi Tertentu
Dengan taraf Kesalahan 1,5 Dan 10%
N
10
15
20
25
30
35
40
45
50
55
60
65
70
80
85
90
95
100
110
120
130
140
150
160
170
180
190
200
210
220
230
240
250
260
270
1%
10
15
19
24
29
33
38
42
47
51
55
59
63
71
75
79
83
87
94
102
109
116
122
129
135
142
148
154
160
165
171
176
182
187
192
S
5%
10
14
19
23
28
32
36
40
44
48
51
55
58
65
68
72
75
78
84
89
95
100
105
110
114
119
123
127
131
135
139
142
146
149
152
10%
10
14
19
23
27
31
35
39
42
46
49
53
56
62
65
68
71
73
78
83
88
92
97
101
105
108
112
115
118
122
125
127
130
133
135
N
280
290
300
320
340
360
380
400
420
440
460
480
500
600
650
700
750
800
850
900
950
1000
1050
1100
1200
1300
1400
1500
1600
1700
1800
1900
2000
2200
2600
1%
197
202
207
216
225
234
242
250
257
265
272
279
285
315
329
341
352
363
373
382
391
399
414
427
440
450
460
469
477
485
492
498
510
520
529
S
5%
115
158
161
167
172
177
182
186
191
195
198
202
205
221
227
233
238
243
247
251
255
258
265
270
275
279
283
286
289
292
294
297
301
304
307
10%
138
140
143
147
151
155
158
162
165
168
171
173
176
187
191
195
199
202
205
208
211
213
217
221
224
227
229
232
234
235
237
238
241
243
245
N
2800
3000
3500
4000
4500
5000
6000
7000
8000
9000
10000
15000
20000
40000
50000
75000
100000
150000
200000
250000
300000
350000
400000
450000
500000
550000
600000
650000
700000
750000
800000
850000
900000
950000
1000000
1%
537
543
558
569
578
586
598
606
613
618
622
635
642
563
655
658
659
661
661
662
662
662
662
663
663
663
663
663
663
663
663
663
663
663
664
S
5%
310
312
317
320
323
326
329
332
334
335
336
340
342
345
346
346
347
347
347
348
348
348
348
348
348
348
348
348
348
348
348
348
348
348
349
10%
247
248
251
254
255
257
259
261
263
263
263
266
267
269
269
270
270
270
270
270
270
270
270
270
270
270
270
270
270
271
271
271
271
271
272
Sumber : (Sugiyono, 1997: 65)
Populasi 133 dengan signifikasi 10% berada di rank populasi 130 s/d 140
dengan rank sampel 88 s/d 92, sehingga jumlah sampel yang representatif
adalah 89.5 judul skripsi atau dibulatkan menjadi 90 judul skripsi.
KEMENTERIAN AGAMA
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E-mail: adab@uin-suka.ac.id
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Lampiran
Hal
I
: UIN.02/DA.1/pP.00.9
: Biasa
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: Surat Izin Penelitian
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Dekan Fakultas
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bahwa:
Nama
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Program
31 Mei 2.013
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Kepada:
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e.g. Kepala Biro Administrasi Pembangunan
Sekertariat
Daerah Provinsi DIY
Komplek Kepatihan- Danurejan
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Assalamu'alaikum
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dan
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Lembaga Penelitian dan Pengembangan Asing, Badan Usaha Asing clan Orang Asing dalam
melakukan Kegitan Penelitian clan Pengembangan di Indonesia;
2. Peraturan Menteri Dalarn Negeri Nomor 33 Tahun 2007, ten tang Pedoman penyelenggaraan
Penelitian dan Penqembanqan di Lingkllngan Departemen Dalam Negeri dan Pemerintah Daerah;
3. Peranrran Gubernur Daerah Istimewa Yogyakarta Nornor 37 Tahun 2008, tentang Rincian Tugas clan
Fungsi Satuan Organisasi di Lingkungan Sekretariat Daerah dan Sekretariat Dewan Perwakilan
Rakyat Daerah.
4. Peraturan Gubernur Daerah Istimewa Yogyakarta Nomor 18 Tahun 2009 tentang Pedoman Pelayanan
Perizinan, Rekomendasi Pelaksanaan Survei, Penelitian. Pendataan, Pengembangan, Pengkajian,
clan Studi Lapangan di Daerah Istimewa Yogyakarta.
DIIJINKAN untuk melakukan kegiatan surveiipenelitian/pendataanJpengembangan/pengkajian/studi
Nama
Alamat
HENI PURWANINGSIH
JL MARSDA ADISUCIPTO, YOGYAKARTA
Judul
PEMANFAATAN
JURNAL
DALAM
D.ATAB,ASE EBSCO "BUSINESS
SOURCE
COM PLATE"
SEBAGAI
SUMBER
RUJUKAN
DALAM
PENYUSUNAN
SKRIPSI
MAHASISWA JURUSAN AKUNTANSI FAI<ULTAS EI{ONOMIKA DAN BISNIS UGM
Lokasi
Waktu
NIPJNIM
lapangan kepada:
07140109
YANG LULUS PADA TAHUN 2011
UGM KotaJKab. SLEMAN
05 Juni 2013 sId 05 September 2013
Dengan Ketentuan
1. Menyerahkan surat keteranganJijin survei/penelitian/pendalaan/pengembangan/pengkajian/studi
lapangan *) dari
Pemerintah Daerah DIY kepada Bupati/Walikota melalui institusi yang berwenang mengeluarkan ijin dimaksud;
2. Menyerahkan soft copy hasil penelitiannya baik kepada Gubernur Daerah Istimewa Yogyakarta melalui Biro
Administrasi Pembangunan Setda DIY dalam compact disk (CD) maupun mengunggah (upload) melalui website
adbang.jogjaprov.go.id dan menunjukkan cetakan asli yang sudah disahkan clan dibubuhi cap institusi;
3. Ijin ini hanya dipergunakan untuk keperluan ilmiah, dan pemegang ijin wajib mentaati ketentuan yang berlaku dl
lokasi kegiatan;
4. Ijin penelitian dapat cliperpanjang maksimal 2 (dua) kali dengan menunjukkan surat ini kembali sebelurn berakhir
waktunya setelah mengajukan perpanjangan melalui website adbanp.iooiaprov.oc.ic:
5. Ijin yang diberikan dapat dibatalkan sewaktu-waktu apabila pemegang ijin ini tidak memenuhi ketentuan yang
berlaku.
Dikeluarkan di Yogyakarta
Pada tanggal 05 Juni 2013
A.n Sekretaris Daerah
Asisten Perekonomian dan Pembangunan
Ub.
Tembusan:
1. Yth. Gubernur Daerah Istimewa Yogyakarta (sebagai laporan):
('\uo.f:tol f\f'\
Howati. SH
198503 2 003
UNIVERSITAS GADJAH MADA
FAKULTAS EKONOMI DAN BISNIS
PERPUSTAKAAN
No.
Lamp.
Hal
: 027IPFEB.UGMlE/04/2013
Yogyakarta, 20 Juni 2013
: Keterangan Validasi Ketersediaan koleksi
Kepada:
Yth. Kaprodi Jurusan Ilmu Perpustakaan
Dan Informasi UIN Sunan Kalijaga
Yogyakarta
Dengan hormat,
Bersama ini kami menerangkan, bahwa mahasiswi :
Nama
: Heni Purwaningsih
Fakultas
: Adab Dan Ilmu Budaya
Jurusan
: Ilmu Perpustakaan dan Informasi
NIM
: 07140109
Telah melakukan validasi terhadap ketersediaan koleksi perpustakaan di Perpustakaan
Fakultas Ekonomika dan Bisnis UGM dengan judul penelitian:
PEMANFAATAN JURNAL DALAM DATABASE EBSCO "BUSINESS SOURCE
COMPLATE' SEBAGAI SUMBER RUJUKAN DALAM PENYUSUNAN SKRIPSI
MAHASISWA JURUSAN AKUNT ANSI FAKULTAS EKONOMIKA DAN
BISNIS YANG LULUS PADA TAHUN 2013
Demikian surat keterangan ini untuk dapat dipergunakan sebagai mestinya,
~~l!)'.81un,S.E., M.A
97108271995012001
UNIVERSITAS GADJAH MADA
FAKULTAS EKONOMIKA DAN BISNIS
PERPUST AKAAN
Yogyakarta, 12 Agustus 2013
No.
Lamp.
Hal
: 3'1
IPFEB.UGM/E/04/2013
: Keterangan Penelitian
Kepada:
Yth. Kaprodi Jurusan Ilmu Perpustakaan
Dan Informasi UIN Sunan Kalijaga
Yogyakarta
Dengan hormat,
Bersama ini kami menerangkan, bahwa mahasiswi :
Nama
Fakultas
Jurusan
NIM
: Heni Purwaningsih
: Adab Dan Ilmu Budaya
: Ilmu Perpustakaan dan Informasi
:07140109
Telah selesai melakukan penelitian di Perpustakaan Fakultas Ekonomika dan Bisnis
Universitas Gadjah Mada Yogyakarta dengan baik. Adapun judul penelitiannya
adalah:
"Pemanfaatan Jurnal Dalam Database Ebsco " Business Source Camp/ate" Sebagai
Bahan Rujuakan Dalam Penyusunan Skripsi Mahasiswa Jurusan Akuntansi Fakultas
Ekonomika Dan Bisnis Universitas Gadjah Mada Yang Lulus Pada Tahun 2011".
Demikian surat keterangan ini untuk dapat dipergunakan sebagaimana mestinya.
JI. Sosio Humaniora, Bulaksumur, Yogyakarta 55281, Telp. (0274) 548510 (hunting), 548508, 901200, Fax. (0274) 563212
Website: www.feb.ugm.ac.id. E-mail: dekan@feb.ugm.ac.id