1 10 7 https://repository.horizon.ac.id/files/original/a0f7d55ccfde32875a14c8d8661fb174.pdf 34582af332fe76223cb17ec4393efed6 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource JAM Vol 31 No 2 Agustus 2020 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource PENGARUH RETENSI PEMEGANG SAHAM, LOCK UP PERIOD, REPUTASI UNDERWRITER, REPUTASI DEWAN DIREKSI, DAN OVERSUBSCRIPTION TERHADAP INITIAL RETURN (Studi Empiris pada Seluruh Perusahaan yang IPO dan Go Public di BEI Tahun 2011-2018) Subject The topic of the resource shareholder retention, lock up period, underwriter reputation, board reputation, oversubscription, initial return Description An account of the resource This study aims to examine the influence of shareholder retention, lock up period, underwriter reputation, board reputation, oversubscription on initial return. The number of sample used in this research were 123 companies during IPO period of 2011 until the end of 2018. Secondary data were obtained from prospectus published when the companies issued Initial Public Offering. E-views Version 10 is used as the analysis tool. The results of the study show that sharehoder retention has no effect on initial return, lock up period has a negative and significant effect on initial return, underwriter reputation has a negative and significant effect on initial return, board reputation has no effect on initial return and oversubscription has a positive effect on initial return. Creator An entity primarily responsible for making the resource Andita Sulistyowati Source A related resource from which the described resource is derived http://jam.stieykpn.ac.id/index.php/jam/issue/view/131 Publisher An entity responsible for making the resource available STIE YKPN Yogyakarta Date A point or period of time associated with an event in the lifecycle of the resource Agustus 2020 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource P ISSN 2621-7031 E ISSN 2621-704X Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesian Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2020 board reputation initial return lock up period oversubscription shareholder retention underwriter reputation https://repository.horizon.ac.id/files/original/736cb33bebe76da6b63ba50897e092bf.pdf 0ace986dfc58e3dd0af7f4ec1cadce69 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource JAM Vol 31 No 2 Agustus 2020 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource PENGARUH COMPUTER SELF-EFFICACY DAN PENERAPAN MODEL UTAUT TERHADAP USER ACCEPTANCE DIGITAL PAYMENT Subject The topic of the resource digital payment, utaut model, computer self-efficacy Description An account of the resource This research examines the effect of computer self�efficacy and the application of the UTAUT model to user acceptance digital payment. The purpose of this study is to find out how performance expectancy, effort expectancy, social influence, computer self-efficacy, and facilitating conditions can influence the interests and behavior of Indonesian people in using digital pay�ments. Researcher collected data using a questionnaire (Google Forms). The research sample is all digital payment users registered with Bank Indonesia. The results showed that performance expectancy, social influence, and computer self-efficacy have a significant effect on intention to use digital payments. Facilitating conditions can significantly influence the frequency (behavior) of using digital payments, while user inter�est shows the opposite results. Creator An entity primarily responsible for making the resource Anindya Putri Cahyogumilang Source A related resource from which the described resource is derived http://jam.stieykpn.ac.id/index.php/jam/issue/view/131 Publisher An entity responsible for making the resource available STIE YKPN Yogyakarta Date A point or period of time associated with an event in the lifecycle of the resource Agustus 2020 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource P ISSN 2621-7031 E ISSN 2621-704X Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesian Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2020 computer self-efficacy digital payment utaut model https://repository.horizon.ac.id/files/original/bfd14f8bb9fcbe437f2d0e9fb2130e85.pdf f0bb69aee0a81ef4ffb7bdaa8542e92c Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource JAM Vol 31 No 2 Agustus 2020 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource PENGARUH TINGKAT PEMAHAMAN AKUNTANSI, AUDITING, TEKNOLOGI INFORMASI DAN SOFTSKILL MAHASISWA TERHADAP MINAT MENJADI AUDITOR EKSTERNAL DENGAN JASA AUDIT E-COMMERCE SEBAGAI VARIABEL MODERASI Subject The topic of the resource level of accounting comprehension, au�diting, information technology, softskill, perception, auditing service, e-commerce, interest, external auditor Description An account of the resource This research aims to examine the impact of accounting comprehension level, auditing, information technology, and softskill owned by students towards the interest of being external auditor with the perception of e-commerce auditing service as the moderation variabel. The subjects of this research are 84 students of STIE YKPN and Universitas Islam Indonesia. This research employs purposive sampling method as data collecting technique. PLS Structural Equation Model from WarpPLS was used to examine the hypothesis. The results show that accounting comprehension level, auditing, information technology have no impact on the interest of being external auditor while softskill owned by the students does affect their interest of being external auditor. The perception of auditing service does not moderate the level of accounting comprehension, auditing, and students’ softskill towards the interest of being external auditor, while the perception of e-commerce auditing service moderates the comprehension level of information technology towards the interest of being external auditor. Creator An entity primarily responsible for making the resource Asrawaty Source A related resource from which the described resource is derived http://jam.stieykpn.ac.id/index.php/jam/issue/view/131 Publisher An entity responsible for making the resource available STIE YKPN Yogyakarta Date A point or period of time associated with an event in the lifecycle of the resource Agustus 2020 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource P ISSN 2621-7031 E ISSN 2621-704X Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesian Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2020 : level of accounting comprehension auditing auditing service e-commerce external auditor Information technology interest perception softskill https://repository.horizon.ac.id/files/original/f1706c8735ee5687c08c4a570d1e8385.pdf 598637fb74f9f47309aef9163809d71a Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource JAM Vol 31 No 2 Agustus 2020 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA KEUANGAN DENGAN KEBIJAKAN UTANG SEBAGAI VARIABEL MEDIASI Subject The topic of the resource managerial ownership, institutional owner�ship, debt policy, financial performance Description An account of the resource Agency problems can trigger an increase in agency costs which will later cause a decrease in financial performance. Bathala et al. (1994) states that there are a number of efforts to limit agency disputes, for example by increasing managerial and institutional stock ownership in companies so as to improve financial performance. This study aims to examines the effect of managerial ownership, pressure-resistant institutional ownership and pressure-sensitive institutional ownership on financial performance by using debt policy as a mediating variable. Debt policy is measured using Debt to Equity Ratio (DER) and financial performance is measured using Return on Equity (ROE). The sample of this study was taken from companies listed on the Indonesia Stock Exchange in 2014-2018. The sample selection uses a purposive sampling method. Data analysis was performed using the Structural Equation Model. The results showed that managerial ownership had a significant positive effect on debt policy, while pressure-resistant institutional ownership and pressure-sensitive institutional ownership had no effect on debt policy. On the other hand, debt policy, pressure resistant institutional ownership and pressure-sensitive institutional ownership have a significant positive effect on financial performance but managerial ownership has no effect on financial performance. Thus, it can be concluded that debt policy can mediate the effect of managerial ownership on financial performance but cannot mediate the effect of pressure-resistant institutional ownership and pressure-sensitive institutional ownership on financial performance. Creator An entity primarily responsible for making the resource Niken Dewi Mandarsari Source A related resource from which the described resource is derived http://jam.stieykpn.ac.id/index.php/jam/issue/view/131 Publisher An entity responsible for making the resource available STIE YKPN Yogyakarta Date A point or period of time associated with an event in the lifecycle of the resource Agustus 2020 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource P ISSN 2621-7031 E ISSN 2621-704X Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesian Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2020 Debt Policy Financial performance Managerial Ownership nstitutional ownership https://repository.horizon.ac.id/files/original/250203c716c826cf11cac23c698b9d0c.pdf e4bbfed94f2203b03ba9dd0ea89f888d Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource JAM Vol 31 No 2 Agustus 2020 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource PENGARUH MODERASI NEUROTICISM TERHADAP HUBUNGAN CUSTOMER EMOTION KARENA KEGAGALAN LAYANAN DAN WORD OF MOUTH Subject The topic of the resource conventional word of mouth, online consumer behavior, electronic word of mouth, neuroticism, millennial generation Description An account of the resource Word of mouth becomes a channel for marketers to carry out marketing strategies, in addition to being a channel for marketers, word of mouth also becomes a channel for consumers to submit complaints about the services received. The rapid development of tech�nology makes word of mouth originally conveyed by consumers directly develop into Electronic Word of Mouth (EWOM), where through this channel con�sumers can submit their complaints through social media and information provided by consumers can be reached by all people in each country. This study aims to determine whether Electronic Word of Mouth is still running in conjunction with Conventional Word of Mouth (CWOM) and which has the largest contribu�tion. Researchers used an online questionnaire survey using purposive sampling and millennial generation as respondents, so the final sample obtained was 239 questionnaires. This finding shows there is a correlation between all variables. Conventional Word of Mouth is still a channel for consumers to spread negative reviews on services and have a greater contribution than the spread of reviews using Electronic Word of Mouth . Creator An entity primarily responsible for making the resource Nurul Shalin Source A related resource from which the described resource is derived http://jam.stieykpn.ac.id/index.php/jam/issue/view/131 Publisher An entity responsible for making the resource available STIE YKPN Yogyakarta Date A point or period of time associated with an event in the lifecycle of the resource Agustus 2020 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource P ISSN 2621-7031 E ISSN 2621-704X Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesian Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2020 conventional word of mouth electronic word of mouth millennial generation neuroticism online consumer behavior https://repository.horizon.ac.id/files/original/575b52c48e862260fecd5e8b53888d25.pdf 2c10a7aaac1b23b3f8a5ea2d3ff371bf Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource JAM Vol 31 No 2 Agustus 2020 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource PENGARUH KINERJA KEUANGAN DAERAH TERHADAP INDEKS PEMBANGUNAN MANUSIA, TINGKAT PENGANGGURAN TERBUKA, DAN INDEKS GINI DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL INTERVENING DAN OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH SEBAGAI VARIABEL MODERATING DI INDONESIA Subject The topic of the resource regional financial performance, economic growth, audit opinion, human development index, unemployment, gini index Description An account of the resource This study aims to determine the effect of regional financial performance on public welfare consisting of the index of human development, nemployment, and income inequality through economic growth as an intervening variable and audit opinion as a moderating variable. The study was conducted in 34 provinces in Indonesia during the 2016-2018 observation period using 102 purposive sampling methods. Hypothesis testing was using the Structural Equation Model from WarpPLS. The results showed that regional financial performance had a positive effect on economic growth, human development index, open unemployment rate, and income inequality. Audit opinions do not oderate the relationship between regional financial performance and economic growth. Economic growth has a negative effect on the human development index and the level of open unemployment, but has a positive effect on income inequality. Audit opinions cannot in�terfere with the relationship between regional financial performance with the human development index, open unemployment rates, and income inequality. Creator An entity primarily responsible for making the resource Wanda Erwina, Rudy Badrudin Source A related resource from which the described resource is derived http://jam.stieykpn.ac.id/index.php/jam/issue/view/131 Publisher An entity responsible for making the resource available STIE YKPN Yogyakarta Date A point or period of time associated with an event in the lifecycle of the resource Agustus 2020 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource P ISSN 2621-7031 E ISSN 2621-704X Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesian Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2020 audit opinion economic growth gini index human development index, regional financial performance Unemployment https://repository.horizon.ac.id/files/original/9aabfd1d7c82f5d4aa1c1ede93c649e8.jpg 9421c74b5039744799f7dbb0f4ae2ea1 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource JAM Vol 31 No 2 Agustus 2020 Still Image A static visual representation. Examples include paintings, drawings, graphic designs, plans and maps. Recommended best practice is to assign the type Text to images of textual materials. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Cover Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta Vol. 31 No. 2 Agustus 2020