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M. Denny Jandiar
"Tesis ini dibuat untuk memastikan apakah metode dollar-weighted-return (DWR) sesuai untuk mengukur imbal hasil investor yang sebenarnya pada sahamsaham JII (Jakarta Islamic Index). Time-weighted-return (TWR) yang lebih umum digunakan pada dasarnya adalah imbal hasil buy-and-hold. Padahal, imbal hasil investor saham juga tergantung pada arus modal dari dan ke investor sepanjang periode investasi. Maka, TWR tidak sesuai untuk mengukur imbal hasil investor saham yang melakukan active trading sepanjang periode investasi. Sementara, DWR dihitung sebagai internal rate of return (IRR) dari sebuah proyek investasi dengan memperhitungkan arus modal di setiap periode. Karena itu, DWR lebih sesuai untuk mengukur kinerja investasi dari sisi pandang investor.
Hasil empiris menunjukkan bahwa TWR dari saham-saham JII lebih besar daripada DWR. Selisihnya (tahunan) adalah 2%. Hasil penelitian ini juga menemukan korelasi antara arus modal investor dengan imbal hasil sebelum dan sesudah, yang menunjukkan bahwa investor saham-saham JII cenderung melakukan active trading secara reaktif, yaitu menambah modal setelah imbal hasil yang tinggi dan sebelum imbal hasil yang rendah. Maka, temuan dari tesis ini memastikan bahwa DWR sesuai untuk mengukur imbal hasil investor saham-saham JII.

This thesis is developed to test whether dollar-weighted-return (DWR) method is suitable for measuring actual investor?s returns on JII (Jakarta Islamic Index) stocks. The time-weighted-return (TWR), that is more commonly used is basically buy-and-hold return. However, the returns of stock investor also depend on the capital flow from and to investors during the investment period. Thus, TWR is not suitable to measure return of the stocks for investors who perform active trading during the investment period. On the other hand, DWR is computed as internal rate of return (IRR) from an investment project by taking into account the capital flow in every period. Therefore, DWR is suitable for measuring investment performance from the investor?s point of view.
The empirical result shows that TWR of JII stocks is higher than its DWR. The annual difference is 2%. The result of this study also find correlation between investors? capital flow with past and future return, which shows investors of JII stocks tend to perform active trading reactively, i.e., add capital after high return and before low return. Thus, the finding of this thesis ensures that DWR is suitable to measure actual investor?s returns on JII stocks."
Depok: Program Pascasarjana Universitas Indonesia, 2008
T25341
UI - Tesis Open  Universitas Indonesia Library
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Doan Perdana
"[ABSTRAK
Intelligent Transportation System (ITS) adalah salah satu teknologi yang mengintegrasikan antar sistem informasi dan teknologi komunikasi dengan infrastruktur transportasi, kendaraan, dan pengguna jalan. Salah satu implementasi teknologi Intelligent Transportation System (ITS) adalah Vehicular Ad Hoc Network (VANET). VANET merupakan sistem komunikasi kendaraan yang mendukung untuk komunikasi Vehicle to Infrastructure (V2I) dan Vehicle to Vehicle (V2V). Sebagai bagian dari Intelligent Transportation System (ITS), komunikasi kendaraan dalam jaringan VANET dapat lebih efektif dalam menghindari kecelakaan dan kemacetan lalu lintas dari pada jika setiap kendaraan mencoba untuk memecahkan masalah ini secara individual.
Standar IEEE 1609.4 didefinisikan sebagai mode operasi Multikanal jaringan VANET pada lapisan Medium Access Control (MAC) yang terdiri dari tujuh kanal frekuensi yang berbeda, yaitu satu kanal CCH178 akan dialokasikan untuk Control Channel (CCH), yang digunakan sebagai kanal publik untuk aplikasi keamanan yang relevan di jalan. Enam kanal ya ng lainnya dialokasikan untuk Service Channel (SCH), yang digunakan sebagai kanal untuk menangani layanan multimedia dan yang tidak berhubungan dengan keamanan di jalan. Salah satu permasalahan dalam penjaminan kinerja pada IEEE 1609.4 adalah tingginya mobilitas node kendaraan dan perubahan lintasan yang berbeda. Hal ini menyebabkan delay yang tinggi dan throughput yang rendah. Peningkatan kinerja pada standar IEEE 1609.4 dapat dilakukan dengan optimasi pada proses sinkronisasi interval kanal CCH dan SCH.
Pada disertasi ini dikembangkan model baru Markov chain yang bertujuan untuk meningkatkan kinerja sistem koordinasi kanal dinamis pada standar multikanal IEEE 1609.4 terhadap pengaruh anomali kinerja, slot anomali, efek Doppler, fading Nakagami dan AWGN. Perbaikan kinerja yang dilakukan terhadap pengaruh diatas adalah dengan menggunakan nilai awal optimal Contention Window (CW). Penentuan nilai awal CW akan mempengaruhi kinerja yang dihasilkan pada model Markov chain yang digunakan. Nilai awal optimal CW didapatkan dari hasil distribusi node di setiap zone dengan menggunakan distribusi Poisson.
Dari hasil simulasi dan evaluasi kinerja yang dihasilkan, dapat dianalisa bahwa model DCF yang diajukan pada disertasi ini dapat menurunkan nilai delay transmisi CCH terhadap adanya kanal propagasi Nakagami dengan rata-rata (mean) sebesar 16.84 %. Selanjutnya, dapat disimpulkan bahwa kinerja yang dihasilkan pada model Markov chain dengan menggunakan nilai awal optimal CW didapatkan meningkatkan nilai Aggregate Throughput sebesar 42.53% dibandingkan dengan model yang diajukan oleh Wang. Sedangkan model DCF yang diajukan meningkatkan nilai probabilitas transmisi paket WAVE Service Advertisement (WSA) terhadap fenomena anomalous slot dengan persentase kenaikan rata-rata (mean) sebesar 11.35 %. Selanjutnya, dapat dianalisa bahwa model DCF yang diajukan meningkatkan nilai interval waktu dari akses contention kanal CCH terhadap efek Doppler dengan persentase kenaikan rata-rata (mean) sebesar 11.31 %;

ABSTRACT
Intelligent Transportation System (ITS) is one of the technologies that integrate information systems and communication technologies with transportation infrastructures, vehicles and road users. One implementation of the Intelligent Transportation System (ITS) is Vehicular Ad Hoc Network (VANET). VANET is a vehicle communication system which supports Vehicle to Infrastructure (V2I) and Vehicle to Vehicle (V2V) communication. As a part of the Intelligent Transportation System (ITS), vehicles communication in VANET networks can be more effective in avoiding accidents and traffic congestion than if each vehicle try to solve this problem individually.
The IEEE 1609.4 standard is defined as the multichannel operation mode of VANET on Medium Access Control (MAC) layer. One of the problems in guaranteeing the performance of the IEEE 1609.4 is the high vehicular node mobility and different trajectory changes. These cause high delay and low throughput. Services Quality assurance to the IEEE 1609.4 standard can be done using optimizing the synchronization process of CCH and SCH channel intervals so that delay can be reduced and throughput saturation of SCH channel can be increased.
In this dissertation a new model of the Markov chain will be developed which aims to evaluate the performance of dynamic channel coordination system on the IEEE 1609.4 multichannel standard against performance anomalies influences, slot anomalies, the Doppler Effect, Nakagami fading and Additive White Gaussian Noise (AWGN). The performance improvements that is done to the effect above is to use the optimal initial value of Contention Window (CW). This is consistent with previous studies that have been done, the determination of the initial value of Contention Window (CW) will affect the resulting performance of the used Markov chain model. Optimal initial value Contention Window (CW) is obtained from the distribution of nodes in each zone by using the Poisson distribution.
From the simulation and performance evaluation results, it can be concluded that the DCF model in this dissertation can reduce the CCH transmission delay against the propagation channel Nakagami with an average of 16.84%. Moreover, it can be concluded that the performance of the resulting Markov chain model using the optimal initial value obtained CW increases value Aggregate Throughput of 42.8% against the effects of the anomaly performance. Meanwhile, the probability of packet transmission WSA influenced by anomalous slot with the percentage of mean increases approximately 11.35 %. Furthermore, it can be analyzed that the DCF model proposed result is the time interval CCH access contention influenced by anomalous slot with the percentage of mean increases approximately 11.31%;Intelligent Transportation System (ITS) is one of the technologies that integrate information systems and communication technologies with transportation infrastructures, vehicles and road users. One implementation of the Intelligent Transportation System (ITS) is Vehicular Ad Hoc Network (VANET). VANET is a vehicle communication system which supports Vehicle to Infrastructure (V2I) and Vehicle to Vehicle (V2V) communication. As a part of the Intelligent Transportation System (ITS), vehicles communication in VANET networks can be more effective in avoiding accidents and traffic congestion than if each vehicle try to solve this problem individually.
The IEEE 1609.4 standard is defined as the multichannel operation mode of VANET on Medium Access Control (MAC) layer. One of the problems in guaranteeing the performance of the IEEE 1609.4 is the high vehicular node mobility and different trajectory changes. These cause high delay and low throughput. Services Quality assurance to the IEEE 1609.4 standard can be done using optimizing the synchronization process of CCH and SCH channel intervals so that delay can be reduced and throughput saturation of SCH channel can be increased.
In this dissertation a new model of the Markov chain will be developed which aims to evaluate the performance of dynamic channel coordination system on the IEEE 1609.4 multichannel standard against performance anomalies influences, slot anomalies, the Doppler Effect, Nakagami fading and Additive White Gaussian Noise (AWGN). The performance improvements that is done to the effect above is to use the optimal initial value of Contention Window (CW). This is consistent with previous studies that have been done, the determination of the initial value of Contention Window (CW) will affect the resulting performance of the used Markov chain model. Optimal initial value Contention Window (CW) is obtained from the distribution of nodes in each zone by using the Poisson distribution.
From the simulation and performance evaluation results, it can be concluded that the DCF model in this dissertation can reduce the CCH transmission delay against the propagation channel Nakagami with an average of 16.84%. Moreover, it can be concluded that the performance of the resulting Markov chain model using the optimal initial value obtained CW increases value Aggregate Throughput of 42.8% against the effects of the anomaly performance. Meanwhile, the probability of packet transmission WSA influenced by anomalous slot with the percentage of mean increases approximately 11.35 %. Furthermore, it can be analyzed that the DCF model proposed result is the time interval CCH access contention influenced by anomalous slot with the percentage of mean increases approximately 11.31%, Intelligent Transportation System (ITS) is one of the technologies that integrate information systems and communication technologies with transportation infrastructures, vehicles and road users. One implementation of the Intelligent Transportation System (ITS) is Vehicular Ad Hoc Network (VANET). VANET is a vehicle communication system which supports Vehicle to Infrastructure (V2I) and Vehicle to Vehicle (V2V) communication. As a part of the Intelligent Transportation System (ITS), vehicles communication in VANET networks can be more effective in avoiding accidents and traffic congestion than if each vehicle try to solve this problem individually.
The IEEE 1609.4 standard is defined as the multichannel operation mode of VANET on Medium Access Control (MAC) layer. One of the problems in guaranteeing the performance of the IEEE 1609.4 is the high vehicular node mobility and different trajectory changes. These cause high delay and low throughput. Services Quality assurance to the IEEE 1609.4 standard can be done using optimizing the synchronization process of CCH and SCH channel intervals so that delay can be reduced and throughput saturation of SCH channel can be increased.
In this dissertation a new model of the Markov chain will be developed which aims to evaluate the performance of dynamic channel coordination system on the IEEE 1609.4 multichannel standard against performance anomalies influences, slot anomalies, the Doppler Effect, Nakagami fading and Additive White Gaussian Noise (AWGN). The performance improvements that is done to the effect above is to use the optimal initial value of Contention Window (CW). This is consistent with previous studies that have been done, the determination of the initial value of Contention Window (CW) will affect the resulting performance of the used Markov chain model. Optimal initial value Contention Window (CW) is obtained from the distribution of nodes in each zone by using the Poisson distribution.
From the simulation and performance evaluation results, it can be concluded that the DCF model in this dissertation can reduce the CCH transmission delay against the propagation channel Nakagami with an average of 16.84%. Moreover, it can be concluded that the performance of the resulting Markov chain model using the optimal initial value obtained CW increases value Aggregate Throughput of 42.8% against the effects of the anomaly performance. Meanwhile, the probability of packet transmission WSA influenced by anomalous slot with the percentage of mean increases approximately 11.35 %. Furthermore, it can be analyzed that the DCF model proposed result is the time interval CCH access contention influenced by anomalous slot with the percentage of mean increases approximately 11.31%]"
2015
D2073
UI - Disertasi Membership  Universitas Indonesia Library
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Andry Rihardika
"ABSTRAK
Tesis ini meneliti reaksi investor pada peristiwa akuisisi PT Bank Internasional Indonesia Tbk oleh Malayan Banking Berhad. Metode penelitian ini menggunakan event study dengan tiga event penelitian Event pertama adalah pengumuman akuisisi, kedua pembatalan akuisisi dan keitiga pemberian kembali ijin akuisisi.
Hasil penelitian menunjukkan bahwa event pertama mendapatkanrespon yang positif dari investor BII dan yang negatif dari Maybank, event kedua tidak mendapatkan respon yang positif dari investor BII dan respon yang negatif dari Maybank. Event kedua tidak mendapatkan respon yang signifikan dari investor BII dan mendapatkan respon yang positif dari investor Maybank dan event ketiga mendapatkan respon yang postif dari investor BII dan respon negatif dari invenstor Maybank"
2008
T25561
UI - Tesis Open  Universitas Indonesia Library
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Samuel Yefta Abednego
"Perjanjian Investasi Internasional terdiri dari Perjanjian Multilateral dan Bilateral. Perjanjian ini ditandatangani sebagai alat untuk memberikan jaminan perlindungan terhadap investor asing dan investasinya. Skripsi ini membahas dampak hukum bagi Indonesia dari keberadaan klausa penyelesaian sengketa penanam modal asing dan negara yang teracantum dalam Perjanjian Investasi Bilateral. Skripsi ini menggunakan metode penelitian normatif yuridis dan descriptive analysis sebagai bentuk penelitian. Skripsi ini menyimpulkan bahwa dampak hukum dari keberadaan pasal tersebut adalah dimana Indonesia telah melepaskan sebagian dari kedaulatannya sehingga penanam modal asing dapat menggugat negara dihadapan Arbitrase Internasional secara langsung. Hal ini berdampak pula pada berkurangnya kekuasaan negara dalam menerapkan peraturan untuk kepentingan publik. Lebih jauh, Skripsi ini menyimpulkan bahwa formulasi dari klausa tersebut tidak memberikan perlindungan terhadap Indonesia.
International Investment Agreement consists of Multilateral and Bilateral Investment Treaties. These treaties signed as instrument providing greater assurance for foreign investment and his investment. This thesis discusses the legal impacts of the investor-state dispute settlement clause stipulated in the Bilateral Investment Treaties for Indonesia and the legal protection for Indonesia by the existence of such clause. This thesis employs the juridical normative research methodology and uses descriptive analysis as type of research. The thesis concludes the legal impact is that since Indonesia has waived part of its sovereignty in the investor-state dispute settlement clause, foreign investor, hence, can have direct recourse against Indonesia in international arbitration. It curtails the sovereign power of the host state in enacting regulation for the public purpose, especially for matter related investment. Further, this thesis concludes that the formulation of the clause does not provide protection for Indonesia."
Depok: Fakultas Hukum Universitas Indonesia, 2014
S53890
UI - Skripsi Membership  Universitas Indonesia Library
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"In general , implementation of a MIMO-OFDM (multiple-output multiple-input orthogonal frequency divission multiplexing) technique in wireless communications systems is conducted in coherent chanel condition with an estimation chanel scheme...."
Artikel Jurnal  Universitas Indonesia Library
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Michelle Angel
"Penelitian ini bertujuan untuk mengkaji bagaimana pengaruh perilaku belanja konsumen apabila melakukan perbelanjaan menggunakan metode pembayaran “Buy-Now-Pay-Later” sebagai inovasi terbaru metode pembayaran online. Untuk mencapai tujuan tersebut, penelitian ini mendasarkan analisisnya pada beberapa teori utama, yaitu konsep efek numerositas (numerosity effect); perceived expensiveness, dan rasa sakit saat membayar (pain of payment concept) yang berperan sbagai mediasi antara metode pembayaran paylater dan perilaku konsumen. Dengan membagi pembayaran menjadi jumlah lebih kecil menggunakan paylater, rasa sakit yang dirasakan saat membayar menjadi berkurang, sehingga menyebabkan peningkatan perilaku belanja. Penelitian ini akan menggunakan pendekatan kuantitatif dengan penyebaran kuesioner terstruktur melalui survei online. Responden diminta untuk menjawab pertanyaan-pertanyaan yang berfokus pada situasi belanja dengan metode pembayaran paylater. Hasil penelitian ini diharapkan dapat memberikan wawasan baru mengenai implikasi metode pembayaran paylater terhadap perilaku belanja konsumen, serta bagaimana variabel mediasi berperan dalam hal ini. Penelitian ini diperoleh melalui pengolahan data menggunakan Structural Equation Modeling (SEM).

This research aims to examine how consumer shopping behavior will be affected if they use the "Buy-Now-Pay-Later" payment method as the latest innovation in online payment methods. To achieve this goal, this research bases its analysis on several main theories, namely the concept of the numerosity effect; perceived expensiveness, and pain when paying (pain of paying concept) which act as mediation between the paylater payment method and consumer behavior. By splitting payments into smaller amounts using paylater, the pain felt when paying is reduced, leading to increased shopping behavior. This research uses a quantitative approach by distributing structured questionnaires through online surveys. Respondents were asked to answer questions that focused on shopping situations with the paylater payment method. It is hoped that the results of this research will provide new insight into the implications of the paylater payment method on consumer shopping behavior, as well as how mediating variables play a role in this. This research was obtained through data processing using Structural Equation Modeling (SEM)."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2024
S-pdf
UI - Skripsi Membership  Universitas Indonesia Library
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Seli Pibriani Hendrayani
"Penelitian ini membahas tentang Pengaruh Kompensasi dan Pengembangan Karir Terhadap Turnover Perawat di Instalasi Rawat Inap RSUP Fatmawati Tahun 2017. Tujuan penelitian ini adalah untuk mengetahui Pengaruh Kompensasi dan Pengembangan Karir  Terhadap Turnover Perawat di Instalasi Rawat Inap RSUP fatmawati Tahun 2017. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan cross sectional dan data diperoleh dari hasil wawancara dan kuisioner menggunakan skala linkert. Populasi penelitian ini adalah seluruh perawat rawat inap RSUP Fatmawati Tahun 2017. Sampel yang digunakan sebanyak 82 perawat dengan metode pengambilan sampel simple random sampling. Analisis data yang digunakan Uji Validitas Kuisioner, Uji Reabilitas Kuisioner, Uji korelasi, dan Uji Regresi Linier sederhana dengan dengan menggunakan SPSS 20,0 for windows. Hasil penelitian didapatkan bahwa Kompesasi berpengaruh negatif, kuat, dan signifikan, sebesar 82% terhadap turnover perawat dan pengembangan karir berpengaruh negatif dan lemah, terhadap turnover perawat di Instalasi Rawat Inap RSUP Fatmawati sekitar 18%.

This study discusses the Influence of Compensation and Career Development on Turnover Nurse in Inpatient Installation RSUP Fatmawati Year 2017. The purpose of this study is to determine the Effect of Compensation and Career Development on Turnover Nurse in Inpatient Installation RSUP fatmawati Year 2017. This research is a quantitative research with cross sectional approach and data obtained from interviews and questionnaires using linkert scale. The population of this research is all nurses of Inpatient Hospital of Fatmawati Year 2017. The sample used is 82 nurses with simple random sampling method. Data analysis used Test Questionnaire Validity, Test Questionnaire Reaction, Correlation Test, and Linear Regression Test simple by using SPSS 20,0 for windows. The result of the research shows that Compensation has negative, strong, and significant effect, 82% toward nurse turnover and career development have negative and weak effect on nurse turnover at RSUP Fatmawati hospital about 18%.
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Depok: Fakultas Kesehatan Masyarakat Universitas Indonesia, 2017
S-pdf
UI - Skripsi Membership  Universitas Indonesia Library
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Siti Nurul Soeharto
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 1986
S-17501
UI - Skripsi Membership  Universitas Indonesia Library
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Revina Hikmaty Fadilla
"Penelitian ini membahas mengenai sistem pemberian ganti kerugian yang dapat diberikan kepada Pemberi Pinjaman apabila terjadi gagal bayar dalam peer to peer lending. Belum adanya kewajiban pemberian ganti kerugian dalam risiko gagal bayar peer to peer lending dapat menimbulkan potensi masalah ke depannya. Permasalahan tersebut berkaitan dengan hubungan hukum dan tanggung jawab para pihak terhadap potensi risiko yang terjadi dalam peer to peer lending. Tujuan dari penelitian ini ialah untuk mengatur mengenai sistem pemberian ganti kerugian dalam risiko gagal bayar peer to peer lending. Penelitian ini menggunakan metode penelitian yuridis normatif dimana keseluruhan data yang diperoleh diolah dengan metode kualitatif. Penelitian ini menemukan bahwa Pemberi Pinjaman dapat mensyaratkan jaminan atau asuransi dalam perjanjian pinjam meminjam. Selain itu Pemberi Pinjaman atau Penyelenggara juga dapat mengajukan gugatan wanprestasi terhadap Penerima Pinjaman berdasarkan perjanjian pinjam meminjam dan mengajukan gugatan terhadap Penyelenggara berdasarkan perjanjian pemberian kuasa. Sedangkan Pemberi Pinjaman juga dapat mengajukan gugatan perbuatan melawan hukum apabila diketahui bahwa gagal bayar tersebut timbul karena akibat kelalaian Penyelenggara dalam menyeleksi Penerima Pinjaman. Penelitian ini menyarankan agar sebaiknya OJK melakukan perbaikan terhadap POJK 77/2016 atau membentuk suatu aturan baru guna dapat mengatur ketentuan-ketentuan mengenai kewajiban penggunaan Sistem Layanan Informasi Keuangan pada Pengguna dan Penyelenggara dalam sistem peer to peer lending, kewajiban Penyelenggara untuk bekerja sama dengan perusahaan yang bergerak dalam penjaminan kredit atau asuransi kredit dan pengaturan suku bunga pada Penyelenggara peer to peer lending.

This research aims to study the system of compensation payment that could be paid to the Lenders in case of default within peer-to-peer lending, where the default risks could inflict potential problems in the future for the obligation on the compensation payment has not existed yet. The problem is linked with the legal relations and the responsibilities of the involved parties towards the potential risks occurred within peer-to-peer lending. This research aims to regulate the compensation payment system of the Default Risks within peer-to-peer lending. The research method applied for this research is normative and juridical, where the overall data obtained have been analyzed through qualitative method. It then discovers that the Lenders could require collateral or insurance at loan agreement. In addition, the Lenders or the Operator may also propose lawsuit of default against the Borrower based on a loan agreement. The Lenders may also propose lawsuit of default based on a loan agreement or tort lawsuit based on powe of attorney agreement against the Operator. The tort suit may be proposed as long as the loss caused by the negligence of the Operator when selected the Borrower. This research suggest that OJK should improve POJK 77/2016 or compose a new regulation to regulate the provisions on the obligation to use of Financial Information Service System to the users and the organizers within peer to peer lending system, the responsibility of organizers to cooperate with credit guarantee or insurance companies, and interest rate arrangement to the peer-to-peer lending organizers.
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Depok: Fakultas Hukum Universitas Indonesia, 2019
T52718
UI - Tesis Membership  Universitas Indonesia Library
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Silitonga, Kasih
"Penelitian ini ditujukan untuk menguji pengaruh kepemilikan investor institusional terhadap hubungan antara konvergensi IFRS dengan waktu terbitnya laporan keuangan. Penelitian ini menggunakan sebanyak 804 tahun perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia dari tahun 2009-2012. Peneliti menggunakan report delay sebagai ukuran atas ketepatan waktu penyampaian laporan keuangan. Kehadiran konvergensi IFRS menjadikan rentang waktu yang dibutuhkan untuk menyiapkan laporan keuangan lebih panjang. Kepemilikan institusional mengurangi report delay. Namun, kepemilikan investor institusional di suatu perusahaan tidak memiliki pengaruh terhadap report delay setelah periode konvergensi IFRS. Besarnya persentase kepemilikan investor institusional tidak cukup kuat untuk mengurangi report delay.

This study aims to examine the impact of institutional investor ownership on the relationship between the IFRS convergence with the issuance of financial statement. This study conducts as much as 804 years of non-financial companies listed on the Indonesia Stock Exchange from 2009-2012. Researcher uses the report delay as the measurement of timeliness of financial statement. IFRS convergence presence makes the span of time required to prepare financial statements longer. Institutional investor ownership reduces the delay report. However, institutional investor ownership in a company does not have an influence on the report delay after a period of IFRS convergence. The percentages of ownership of institutional investors are not strong enough to reduce the report delay.
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Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014
S55882
UI - Skripsi Membership  Universitas Indonesia Library
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