Jurnal Akuntansi Kontemporer
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PETA KEMAMPUAN KEUANGAN DAERAH PADA PEMERINTAHAN KOTA DAN KABUPATEN SE-JAWA DAN BALI TAHUN 2004-2008: METODE KUADRAN
Get PDFRegional autonomy is aimed at bringing the region's independence in financing the region's expenditures. In its implementation, regional autonomy is still not able to realize the regions independence because each region has
different characteristics so that it's required a different policy. This study aims to map the regions finance by independent and potential regions, independent and less potential regions, non-independent and potential regions, and nonindependent
and less potential regions. Independent variables used are the
growth ratio and the share ratio which is calculated using the District Revenue (PAD), Tax Sharing (BHP), Non-Tax Sharing (BHBP) and Total Expenditur
PENGARUH KOMITMEN ORGANISASI, GAYA KEPEMIMPINAN, DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP HUBUNGAN PARTISIPASI ANGGARAN DENGAN KINERJA MANAJERIAL
Get PDFThis study wanted to examine the influence of organizational commitment, leadership style and the uncertainty of the environment on the relationship between budget participation with managerial performance. The research objective was to determine the impact of (1) the budget participation with managerial performance; (2) organizational commitment to the relationship between budget participation with managerial performance; (3) leadership style on the relationship between budget participation with managerial performance and (4) environmental uncertainty on the relationship between the budget participation with performance managerial. The study respondents were middlelevel managers. Data collected is processed by regression analysis interactions
between variables. The research results are (1) there is a positive impact of the budget participation on managerial performance, (2) the influence of the interaction between organizational com/llitment with budget participation on
managerial performance, (3) the absence of interaction effects between leadership styles with budget participation on managerial performance, and; (4) the influence of the interaction between environmental uncertainty with budget
participation on managerial pelformance
Pengaruh Economic Value Added terhadap Return Saham pada Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia
Get PDFThe goal of every companies is to maximize their value. Value of them is correlated with the performance that achieved. Companies' value is measured with stock return or stock price. If the performance is increase, so their value will increase also. Companies' performance usually are measured by one of traditional accounting measurement such as accounting profit, revenue growth, return on investment. Traditional measurements were supposed having more risk, because if companies only focus on the big growth without consider about the higher return than cost of capital, it will destroy company value. One alternative of performance measurements that can be used is economic value added. This research analyzed the influenced of economic value added to stock return, using alternative models. Based on linear regression testing, this study found that there was no a significant effect of current or previous economic value added to current stock return. Second, there was no a significant effect of the change of current or previous economic value added to the change of current stock return of the public companies listed on Indonesian Stock Exchanges in 2002 until 2007
Pengaruh Komitmen Organisasi, Gaya Kepemimpinan, dan Ketidakpastian Lingkungan terhadap Hubungan Partisipasi Anggaran dengan Kinerja Manajerial
No full textThis study wanted to examine the influence of organizational commitment,
leadership style and the uncertainty of the environment on the relationship
between budget participation with managerial performance. The research
objective was to determine the impact of (1) the budget participation with
managerial performance; (2) organizational commitment to the relationship
between budget participation with managerial performance; (3) leadership style
on the relationship between budget participation with managerial performance
and (4) environmental uncertainty on the relationship between the budget
participation with performance managerial. The study respondents were middle level
managers. Data collected is processed by regression analysis interactions
between variables. The research results are (1) there is a positive impact of the
budget participation on managerial performance, (2) the influence of the
interaction between organizational commitment with budget participation on
managerial performance, (3) the absence of interaction effects between leadership
styles with budget participation on managerial performance, and; (4) the
influence of the interaction between environmental uncertainty with budget
participation on managerial performance
ISU GLOBAL KONVERGENSI IFRS: MASALAH PENGUKURAN MENGGUNAKAN FAIR VALUE ACCOUNTING
Get PDFThis paper aims to describe one of the global issues of IFRS convergence in Indonesia which is the measurement by using the fair value in relation to the information generated based on the qualitative characteristics of information.
Globalized development it self requires good accounting standards required by the capital markets or institutions that have an agency problem caused by the problem of distance between the Principle and agent. The phenomenon is then pushed the International Accounting Standards Boards convergence of international accounting standards with IFRS. Financial statements based on historical cost fail to provide early warning signals about the financial difficulties being experienced by financial institutions. Issue is then a very strong incentive to apply the fair value method instead of historical cost
PENILAIAN KEPUTUSAN INVESTIGASI VARIAN: EFEK OUTCOMES DAN FRAMING
Get PDFPerformance appraisal involves the judgmental evaluation, that should be made by performance appraiser on the basis of valid and reliable evidence, including when he/she evaluates his/her subordinate (a decision maker) who
made variance investigation decision. It predict: (I) Outcome bias will have an impact on the perceived benefit of the investigation, (2) investigation expenditures matched with perceived benefit are framed as costs while those without perceived benefit are framed as losses, and (3) evaluators with a cost frame provide higher performance ratings than those with a loss frame. An laboratory experiment design, with one hundred and ninety one Cost Accounting students demonstrates that outcome effect affect performance appraisal significantly. When managers
did not investigate cost variance, they were evaluated more unfavorably when investigation revealed problems in the system. Further, the investigation outcome affect the perceived benefit of the investigation signifzcantly, expenditures with perceived benefit are framed as costs while those without perceived benefit are framed as losses. Thus, paying premium frame in this research conclude
moderately signifzcantframing effect on higher performance
Kemampuan Dekomposisi Pajak Tangguhan untuk Memprediksikan Arus Kas
Get PDFThis study uses two models to test the predictive ability of deferred taxes.
The first model tests the predictive ability of deferred tax assets and deferred tax
liabilities. The second model tests the predictive ability of decomposition of
deferred tax assets and deferred tax liability. There are various results of the
predictive ability of decomposition of deferred tm liabilities. Depreciation and
amortization is not cash flows predictor. Capital lease and other temporary
differences are statistically significant towards cash flows. It means that they are
cash flows predictor
Penilaian Keputusan Investigasi Varian: Efek Outcomes dan Framing
Get PDFPerformance appraisal involves the judgmental evaluation, that should be
made by performance appraiser on the basis of valid and reliable evidence,
including when he/she evaluates his/her subordinate (a decision maker) who
made variance investigation decision. It predict: (l) Outcome bias will have an
impact on the perceived benefit of the investigation, (2) Investigation expenditures
matched with perceived benefit are framed as costs while those without perceived
benefit are framed as losses, and (3) evaluators with a cost frame provide higher
performance ratings than those with a loss frame. An laboratory experiment
design, with one hundred and ninety one Cost Accounting students demonstrates
that outcome effect affect performance appraisal significantly. when managers
did not investigate cost variance, they were evaluated more unfavorably when
investigation revealed problems in the system. Further, the investigation outcome
affect the perceived benefit of the investigation significantly, expenditures with
perceived benefit are framed as costs while those without perceived benefit are
framed as losses. Thus, paying premium frame in this research conclude
moderately significant ant framing effect on higher performance
PENGARUH CAPITAL ADEQUACY RATIO DAN FINANCING TO DEPOSIT RATIO TERHADAP LABA BANK UMUM SYARIAH
Get PDFThis research is intended to knowing the effect of capital adequacy ratio and financing to deposit ratio on syariah bank net income. If bank have good capital adequacy ratio and financing to deposit ratio, bank could financing and
operating their activities with well so it could increase their net income. Multiple regression analysis is used as a research method, which contains of classic assumption test and hypothesis test (F-test and t-test). Based on the regression
result, it is found that hypothesis test snows that capital adequacy ratio and financing to deposit ratio have effect on syariah bank net income
Pengaruh Capital Adequacy Ratio dan Financing to Deposit Ratio terhadap Laba Bank Umum Syariah
No full textThis research is intended to knowing the effect of capital adequacy ratio
and financing to deposit ratio on syariah bank net income. If bank have good
capital adequacy ratio and financing to deposit ratio, bank could financing and
operating their activities with well so it could increase their net income. Multiple
regression analysis is used as a research method, which contains of classic
assumption test and hypothesis test (F-test and t-test). Based on the regression
result, it is found that hypothesis test shows that capital adequacy ratio and
financing to deposit ratio have effect on syariah bank net income