Soal Ujian Intensif SIM dan SIA

Pada lampiran ini terdapat 4 abstrak (abstrak adalah sebuah synopsis atau ringkasan lengkap dari sebuah penelitian yang sudah selesai) tentang penelitian pemasaran, keuangan, perpajakan dan akuntansi manajemen.
Anda diminta untuk memilih salah satu abstrak dan membuat sebuah laporan penelitian dari abstrak tersebut dengan lengkap seperti :
1. Apa judul dari penelitian tersebut ?
2. Buat latar belakang masalahnya ?
3. Bagaimana perumusan masalahnya ?
4. Apa tujuan dari penelitian tersebut ?
5. Buat kerangka pemikirannya
6. Buat pernyataan hipotesis (jika ada)
7. Bagaimana definisi operasional dan pengukuran variabelnya ?
8. Dengan metode apa sample diambil ?
9. Bagaimana pengumpulan datanya ?
10. Bagaimana Analisis datanya
11. Apa hasil dari penelitian tersebut ?
12. Bagiamana kesimpulannya.



1. Abstract: As the number of women business travelers’ increases, lodging businesses start to provide facilities and services for this segment. This research attempts to compare businessmen and businesswomen’s expectation in selecting hotel based on hotel attributes and the use of hotel amenities. Results of factoranalysis and multivariate analysis of variances show that there are significant differences in attribute convenient eating facilities, advertising and parking, amenities support appearance facilities and minibar.
Keywords: expectation, businesswomen, businessmen, hotel, hotel attribute, hotel amenities.





2. ABSTRACT
This research objective is to analyze the influence of ex-dividend date announcement in the Jakarta Stock Exchange by taking 14 samples of shares. There are two kinds of samples, increasing dividend and decreasing divindend. 120-days of observation will be divided into 90-days estimation period and 30-days event period, including 15 days before and after the event.The method used in this research is event study that observe the stock price movement in the capital market. To examine the existence of price reaction, the abnormal return test will be conducted during the event period with analysis based on the concpet of CAPM (Capital Assets PricingModel) and the abnormal return test to the increasing and decreasing
dividend at the ex-dividend date.
The result indicate that at the significant level of 10%, there are two working days which yield the abnormal return that is significant at the increasing dividend. Those are the fourth day efore the event date with the value of 0.0011102 or around 0.1%, and the fifth day after the event date with the value of –0.32184 or approximately 3%. Whereas the decreasing divideng reveals that there are three days that deliver theabnormal return which is significant. Those are thirteentg and the second day before the event date with the value of 0.028263 or approximately 2% and 0.0166274 or approximately 1%, as well as at the fifth day after the event date with the value of 0.029105 or 3%. The final conclusion is that stock price will negatively reacted to the announcement of increasing dividend at the ex-dividend date and positively reacted to the announcement of the decreasing dividend at the ex-dividend date.

Keywords: Ex-dividend date, return, CAPM.




3. ABSTRACT
This study was conducted to investigate corporate tax non compliance behavior, especially large and medium size manufacturing industry in Surabaya, East Java. Research design is survey research using questionnaire as instrument. The respondents of the study are tax professionals who have at least 1 year experience as tax professional in the manufacturing industry. Two hundred and thirty three tax professionals of 124 corporates participated in this study. The data was analysed using Structural Equation Modeling (SEM) with Amos version 5.
The findings of this study show that, the effect of: (1) attitude toward non compliance behavior on tax professional intention is positive and significant; (2) subjective norm on tax professional intention is negative and significant; (3) moral obligation on tax professional intention is negative and significant; (4) perceived behavioral control on tax professional intention is positive and significant; (5) perceived behavioral control on corporate tax non compliance is negative and significant; (6) tax professional intention on corporate tax non compliance is positive and significant; (7) perceived corporate financial condition on corporate tax non compliance is negative and significant; (8) perceived corporate facilities on corporate tax non compliance is negative and significant; and (9) perceived organizational climate on corporate tax non compliance is negative and significant.
Keywords: attitude toward non compliance behavior, subjective norm, moral obligation, perceived behavioral control, tax professional intention, perceived corporate financial condition, perceived corporate facilities, perceived organizational climate, corporate tax non compliance.



4. ABSTRACT
Only limited empirical evidence has confirmed the relationship of information resulted by management information systems and the management performance. One of the previous research indicated that the information with certain characteristic leads to improve erformance (Nazaruddin 1998). Based on the previous research finding, this study is intended to examine the relationship between the characteristic of information and the managerial’s performance. Indicators to measure the characteristic of information consist of broadscope, aggregation,integration and timeliness, while performance of management represented by the capability of manager in making planning, in achieving target, and in playing their role outside of the company.
This research results revealed that in general there is a correlation between the characteristic of information consists of broadscope,aggregation, integration and timeliness and the erformance of manager,eventhough the degree of correlation vary depend on the management
need in achieving their performance.

Keywords: performance, characteristic of information, management
information systems.