.:: Program Studi Manajemen ::.

This study investigates the influence of organizational commitment and social desirability on the relationship between budgeting participation and manager performance. The previous results of such relationship indicate inconsistency. To understand such relationship conti-ngency approach is needed. Contingency approach is an idea that such relationship is suspected to be influenced by various factors or variables which are conditional and called moderating variables. This study analyzes the influence of organizational commitment and social desirability (as moderating variables) on the relationship between budgeting participation (as the independent variable) and manager performance (as dependent variables).

To test such relationship survey questionnaires are used. The questionnaires were sent to the manager of going public companies in Jakarta Stock Exchange (JSX). The questionnaires and data which were collected were tested with preliminary test, questionnaire bias test, reliability test, and validity test. After that, moderating regression analysis (MRA) was applied to test the objective of the research. The test result indicates that: (1) budgeting participation and manager performance have positive and very significant relationship, (2) organizational commitment has positive and significant influence on the relationship between budgeting participation and manager performance, (3) social desirability has positive and significant influence on the relationship between budgeting participation and manager performance.

Key Words: budgeting participation, budget adequacy, organizational commitment, information asymmetry, budgetary slack, socially desirable responding, and manager performance.

The objectives of this research are (1) to examine the affect of IPO prospectus information on investor decision making that reflected cumulative abnormal return around earnings announcement and (2) to examine the determinants of the level of earning forecast accuracy. This research used 35 samples of IPO firms that listed in 1998-2002 periods. The earning forecast accuracy measured by absolute forecast errorr and abnormal return measured by market model. Regression analysis used to test hyphotesis. The reults suggest that information about auditor, firm age and financial leverage affected cumulative abnormal return. It means that investor used information on their decision making. This research also found that forecast horizon and financial leverage affected earning forecast accuracy.

Key Words: prospectus, IPO, abnormal return, earnings forecast accuracy

One of the attempts to make an organization, including public organization, become compe-titive and able to attract the best employees is support of clear career system and flow which enable every employee to optimize his/her commitment and competence to the organization. On that purpose, a study about competence-based career model has been carried out to see the difference between job profiles as well as to identify the common similarities of each job so the career flow that fits both organization’s and employees’ need could be attained.

The study indicates the difference between the characteristic of competence and the nature of job, which cause job rotation and promotion likely happen only in the same sort of job. This result conforms to the concept of “the Ability-Job Fit” and “Personality-Job Fit” (Robins, 2003), that every job movement, either by promotion or rotation, possibly happens only to the job with similar requirements of competence and characteristic.

Key Words: carrier flow, job, competence, job specification, promotion, rotation, and job scale.

PT Bakrie Sumatera Plantations Tbk is one of agroindustry firm in Indonesia. The firm was registered at Jakarta Stock Exchange since 1990. The data show that stock price of the firm decrease from time to time. The stock price is important factor in stock exchange trade, because existing and prospective investors or stockholders always need to monitor the price. The price also represents current value of the investment. This research objective is to know some factors influencing the stock price of the firm.

Key Words: harga saham, earning per share, price-earning ratio, net sales.

Brand Equity is a set of brand assets and liabilities linked to a brand. The assets and liabilities on which brand equity is based can be classified into five categories: brand loyalty, brand awareness, perceived quality, brand associations, and other proprietary brand assets. Attaining good brand equity elements needs great effort and cost. Thus, hopefully the brand equity elements can lift up the buying decision and further more its market share or company profit. This research tries to find out the relationship between brand equity elements excluding other proprietary brand assets. Based on the Pearson and Partial correlation analysis there are positive and negative correlation found between the elements of brand equity.

Key Words: brand equality, marketing strategy, corelation, perceived quality, brand quality.