Media Riset Akuntansi, Auditing & Informasi
Not a member yet
365 research outputs found
Sort by
DAMPAK PENGUNGKAPAN SUKARELA DAN MANAJEMEN LABA TERHADAP INFORMASI ASIMETRI
No full textThe objectives of the research are to find out empirical evidence of he impact of voluntary disclosures and earnings management on the information asymmetry. The population of this study was public companyof manufacturing sector listed at Jakarta Stock Exchange, and the sample as determined based on the following criteria: (a) the annual reportended 31 December; and (b) book value of equity is positive. There were 92 companies meeting the criteria. Data analysis was carried out in terms of pool cross-section covering stock transaction and annual financial report during 2001-2002. The research hypotheses were tested using the regression analysis. The result of this research show that: (1) voluntary disclosures had significantly negative influence on information asymmetry, is finding gives empirical evidence that supports the theory that voluntary disclosures had impact on increasing investor\u27s belief so that information asymmetry is diclined; (2) earnings management had no impact on information asymmetrykeywords: Voluntary disclosures, Earnings managemen
Analisis Proses Pengendalian Manajemen Pada Dinas Pertanian Aceh Tamiang
No full textThe aim of this research is to know does the application management of controlling process at Aceh Tamiang Agriculture Department has run better? and to identify the weakness of management controlling process at Aceh Tamiang Agriculture Department. Data is collected by interview and d Nation in part of finance conducted byAnalysis writercan be pulled by the following conclusion:Srategic plan have been put across because there are long-range planning and goals which must reach. In the case of compilation of budget there cooperation among under, middle and upper level, however financial statements often lose time because there is no punishment to the maker of overdue report. Observations of operational not yet run better because there is no part of super-visor which is independent. Its Minim of compensation to officer, make officer demotivates to work better. Given compensation is only just the main compensation.keyword; Management Process
VALUE RELEVANCE LABA DAN ARUS KAS DENGAN PENDEKATAN PORTFOLIO-RETURN
No full textThe value relevance literature is related to the usefulness of financial statement asan information in equity valuation. This study is conducted to measure the value relevance of earnings and cash flows by using the portfolio return approach. the study is to examine whether the proportion of all information in security returns that are captured by the accounting-based measures in earnings information are higher than in cash flows information. The sample covers listed companies in Jakarta Stock Exchange in 1991. The number of samples that fulfills the criteria are 79 companies and the sample period was 1996 to 2001. The findings indicate that the value relevance of accounting information in terms of earnings and cash flows is value-relevant. Furthermore the findings show that the value relevance of earnings information is higher than that of cash flows information. The knowledge of the change in earnings (cash flows) earns 45.68% (16.89%) of these returns.Keywords: value relevance; portfolio return; earnings; cash flow
PENGARUH PUBLIKASI LAPORAN KEUANGAN TERHADAP VOLUME PERDAGANGAN SAHAM
No full textObjective of this research the influence of publicizing of financial statement to treade volume of is to study share in Jakarta capital market. This research emphasizes on change of trade volume of share of around date of financial statement publicizing. Research type used by explanatory research. Is used data collecting used purposive sampling. Research sample 16 service firms of (banking) in the year 2004. Data analysis use statistical test with regression method. Result trade indicates the influence of publicizing of financial statement to volume of share in capita! market. This result indicate that financial statement influences trade volume of share of around date of financial statement publicizing. The difference of trade volume of around date of publicizing of financial statement indicate that investor uses financial statement as decision making base. This research support research of Hastuti and Sudibyo (1998), Beza and Na\u27im (1998), Husnan et al. (1991), and Mardiyah dan Najib (2005).Keywords: financial statement publicizing, share trade volume, parametric, and BE
Menerapkan Model Accelerated Learning dalam Pembelajaran Akuntansi: Sebuah Pedoman untuk Dosen-Dosen Akuntansi
No full textThis article aims to give understanding about how learning with accelerated learning approach is very important and explain how to designed accountancy subject with accelerated learning approach. The outline emphasize at three things. First, concept of accelerated learning. Second, model of acceleratedleaming. Third, usage of accelerated learning model in designing study of accountancy in class. Accelerated learning model in this article emphasize at emotional side of student. There is four keywords of accelerated learning model (grow, doing, named, demonstrate, repeat and celebrate). This model is result of collaborated between quantum teaching mode! (1999) and genius learning strategy model (2003).Keywords: accelerated learning, pm, doing, named, demonstrate, repeat, celebrat
PENGARUH SUPERVISI DAN PENGEMBANGAN PROFESI TERHADAP KEMAMPUAN AUDITOR
No full textThe objective of this research is to study the influence of supervisory actions and Professional development or Continuing Professional Educations (CPE) on auditor\u27s competency/ Capabilities both partially and simultaneously at Bandung public accounting firms. The method used in this study is explanatory descriptive survey. This study reports the results of the survey of 20 auditors from 25 auditors of public accounting office in Bandung. Hypotheses were tested with F-statistic test and t-statistic test by significant level of 5%. The result of the study shows that supervisory actions and professional development simultaneously and individually have a significant influence toward the auditor\u27s capabilities.Keywords: Supervisory actions, professional development, auditor\u27s capabilities
ANALISIS PEMBEBANAN PAJAK HADIAH UNDIAN DALAM PROMOSI DENGAN PEMBERIAN HADIAH UNDIAN TERHADAP PERFORMA EARNING AFTER TAX BAGI PERUSAHAAN PERBANKAN.
No full textThe purpose of this research Is to analyze the effect of promotion with raffle, also to analyze the implication towards the perfonnance of the company. Another analysis conducted in this research is the comparative between raffle tax borne by the winner or the granter. The research was conducted on 2 (two) banks whom raffle tax is borne by the granter and 3 (three) banks whom raffle tax is borne by the winner. From the research conducted, it can be summarized that both banks that promoted through raffle that the tax is borne by the granter experienced an increase in their sales volume each period. However, out of the three banks that promoted through raffle that the tax is borne by the winner, only 2 (two) experienced an increase in theirsales volume, while the other did not had an increase in sales volume. Both banks that borne their raffle tax were able to lowered theirsales and administration expense percentage toward sales, thus, increase theirproffl margin percentage. As forthe 3 banks that raffle tax are borne by the winner, were unable to lower their sales and administration expense percentage toward safes, thus, no increase of profitmargin percentage were obtained. The increase of sales volume experienced by both banks that borne their raffle tax are higher than those that borne the raffle tax to the winner. Out of the 5 banks researched, 4 of them had an increase in theireaming before tax and the contribution of marketing mix through promotion had made positive impact towards achieving company\u27s goals.Keyword: Marketing, application of raffle ta
PENGARUH FAKTOR-FAKTOR INTERNAL PERUSAHAAN TERHADAP INCOME SMOOTHING
No full textThe objective of this research is to identify the influence of internal factor, such as size, profitability, operating leverage and sectors to the income smoothing practice. And the other objective is to examine the diffrerence between internal factors such as, size, profitability, operating leverage, industrial sectors from companies\u27s income smoothing practice and the other companies\u27s income smoothing practice. This research examine 47 companies listed in Jakarta Stock Exchange and issues ana dited finanacial statement since 2002-2004. The statistical methods used to test the hypothesis are univariate test, such as one-sample mogorov-Smimov test, Mann-Whitney test, Chi- Square Test, and ultivariate test that is Logistic Regression. To calculate the income smoothing used Eckel indexs. The result of the univariate test showed that industrial sectors and profitability between companies\u27s income smoothing practice and the other companies\u27s income smoothing practice has significantly differences. The multivariate test with logistic regression give result that only profitability have significant influence to income smoothing practice.keywords : Income smoothing, size, profitability, operating leverage, and industrial sectors
PEMAHAMAN MAHASISWA TERHADAP BEBERAPA TERMINOLOGI AKUNTANSI
No full textThe paper studies how far the understanding of students on ten accounting terrminologies e.i.: (1) cost, (2) expense, (3) revenue, (4) income (5) inventory, (6) gain, (7) loss, (8) depreciation, (9) retained earning, and 10) going concern. The study is conducted in a private university on each department: accounting, management and economics on the academic year 2003/2004. The respondents were in the sixth or seventh semester, intake, 2001, 2000, 1999 and before. Samples of 150 are selected by using convenience probability sampling. F test and ANOVA, Turkey test and Bonferroni were used in every level and propose. The tudy shows that the understanding of the student on those terminologies are vary. The percentage of student\u27s understand correctly the terminologies are (1) cost, 35%, (2) expense, 13% (3) revenue, 37% (4) i come, 30% (5) inventory, 65% (6) gain, 36% (7) loss, 29% (8) depreciation, 25% (9) retained earning, 49% and (10) going concern, 19%.keywords: accounting education, student understanding, accounting terminology
Mencari Variabel-variabel Yang Mempengaruhi Sikap Mental Entrepreneural (Wirausaha)Pada Pemerintah Kabupaten Serdang Bedagai
No full textThis research try to find some variables that influence entrepreneurial mental attitude at government of Serdang Bedagai Regency. independent variable which considered in this research is hierarchy, formalizes, trust, mission, ethics and regulation barriers level. Those independent variables will be able to improve society satisfaction, reduction of level of bureaucracy and improvement of risking tendency. The data of this research collected from organization chart of Serdang Bedagai Regency. Amount of 68 responders participated in this research. Hereinafter this data processed by using multiple regression analysis. The result shows that formalizes, trust, mission, ethics and regulation barriers level have an effect significantly toward society satisfaction and also bureaucracy. Meanwhile risking tendency is significantly influenced by hierarchy, formalizes, mission and ethics.Key Words: hierarchy, formalizes, trust, mission, ethics and regulation barriers leve