Jurnal Widya Manajemen & Akuntansi
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Pengaruh Orientasi Etika terhadap Komitmen Akuntan Publik pada Profesi dan Organisasi
Get PDFEthics is accepted behavior values and used by individual or certain group. The ethical attitude of an auditor is determined not only by the rule of hi professional ethical code, but
also by cultural, profession's, organizational environment, and personal experience.
The objective of the research was to determine the effect ethical orientation on commitment public accountant to organization and profession. Data were obtained through the use of questioners from fifty nine experienced public accountants from CPA firm at Bandung area. Questionnaires
were designed to provide data on three variables: ethical orientation, organization commitment and professional commitment. The data were analyzed using simple regression technique. The result of analysis indicated that ethical orientation has direct effect organization commitment and professional commitment. The relationship between organization commitment and professional commitment is also stronger. The higher level of professional commitment of public accountant there will also be a higher degree of organization commitment. The result has implication to public accountant seeking to explain why ethical is needed. This research
also proposes the direction for future research in behavioral accounting area
A Consideration Set Model sebagai Model Pemahaman Konsep Switching Behavior pada Produk Handphone
Get PDFThis research focused of consideration set to switch brands in sellular phone purchase. Research model same as with sambandam & Lord (1995) and using sellular phone for research object. The result show that the replicated research model could be supported as the researchers expected.
Seven of the eleven hypotheses, have been supported, while the others have not. This condition indicates that consideration sets are shown to affect the switching decision both directly and
indirectly (motivating retailer search activities). For further research are needed to considered other factors which hove not been revealed were found as desire to have newly sellular phone, a desire to try other brands (variety seeking), and boredom of the owned sellular phone
Organisasi Masa Depan: Strategi Imperatives dan Core Competencies pada Abad 21
No full textGlobalization causes a new perspective an organization's design. The changes of business environment cause organization control to change from plan and control mode to sense and respond mode. It represent organization provides a service value to the customer. The question is how about the strategy for the 21st century
Uji Empiris Nisbah Keuangan Leverage, Indebtedness dan Produktivitas sebagai Pembeda Pertumbuhan Earning di Masa Krisis
Get PDFThe research focused on the investigation of two variables: interest rate cost and sales, one of
them is able to differentiate positive and negative earnings among firms. Sales level proxies by
productivity ratio and interest rate cost proxies by leverage and indebtedness ratio. Discriminant
analysis was used and the result supported the null hypothesis that indebtedness ratio (proxy for interest rate cost) dominantly differentiates firm with positive earnings from firms with negative
earnings in the period of crisis
Pengaruh Agency Costs terhadap Kebijakan Dividen Perusahaan-perusahaan Go Public di Bursa Efek Jakarta
Get PDFAt the real world, the managers and investors are typically not the same people. Oftenly, they don't access the same information these differences frequently cause conflicts between
management and investors as owners especially in large firms where managers and owners have different incentive. The cost of problems and conflicts resulting from the separation of the firm or these agency problem is called agency costs. Agency factors that creates agency costs in this research consist of insider ownership , dispersion of ownership , free cash flow and collaterizable assets. Theoritically, dividend policy can be used as one of the mechanisms to reduce the agency problem. This paper investigates the influence of agency costs on dividend policy of companies listed on Bursa Efek Jakarta during the early years of economic crisis (199E - 1999) to see
whether that four factors influence dividend policy
Paradigma Baru dalam Audit Internal
Get PDFThe changes of business environment caused transformation of the role of internal auditing in any organization. In traditional concept, the role of internal auditor is a faultfinder, perform
reperforming, and then move away to control as a focus, finally to add value and improve an organization' operations. They represent as a Part of organization provides a service of value to the organization, as a consultant and helps an organization accomplish its objectives. This new paradigms gives opportunities and challenges for internal auditor to improve their knowledge's and skills broadly
Tantangan Perusahaan di Indonesia dalam Menghadapi Persaingan Global
Get PDFIndonesian companies are at present encountering great challenges in this global competition,
because most of them still focus on their domestic market and are not aware of global competitors who are able to produce goods with better quality and lower price, Moreover the implementation
of AFTA starting January 1, 2002 has made Indonesian and other ASEAN products enter ASEAN market more easily. For this reason, Indonesian companies should do their best lo improve the quality of their products and to create competitive advantages lo compete with the products from other countries
Technology and Overall Performance of Indonesian Manufacturing Firms: Do Manufacturing Strategies Serve as Moderators
Get PDFAlthough there have been many studies focusing on the determinants of technological adoption and innovation, there is still a dearth of empirical results that relate to technology adoption and performance, especially in the Indonesian manufacturing sector. Based on the fact that the increased use of advanced manufacturing technologies and new management practices cannot be directly related to higher performance, this study tries to integrate technological and innovation
considerations with manufacturing strategic development. This study focuses on the role of manufacturing strategy in moderating the impact of hard and soft technology on overall
performance. The alignment between technology and manufacturing strategy is necessary to ensure success of firms. Data were collected through mailed questionnaires to CEOs of medium and large manufacturing firms in Indonesia.T his study finds that both hard and soft technologies have positive impacts on overall firm's performance. Further, manufacturing strategy plays an important moderating role on the relationship between technology and performance
Pengaruh Unsur-unsur Motivasi terhadap Produktivitas Tenaga Kerja Perusahaan
Get PDFInefficient and ineffective working, high cost a company bears, decreasing of Indonesian
economic development are three cases that connect to each other and have a direct influence on
the productivity of the company. It means when the Indonesian economic development goes
down, it causes higher and higher expenses the company should pay the continue production or
just to survive. In that case something must be done to make the company work more efficiently and
effectively. One way is by increasing the employees' productivity. However, to increase
employees' productivity needs support from both sides, not only the employees' side but also that of the company.
Employees' productivity can be increased by gaining the right motivation, whether material or
immaterial motivation. A combination of both motivation can be done to give the best result of
gaining the right motivation. Position of the employee must also be considered in gaining the
right motivation because different position and physical working environment need different
treatment of motivation