1,720,984 research outputs found
Ilmu Akuntansi dan Kepentingan Manusia
Get PDFAbstractThis paper aims to describe and explain the link between science and accounting with human interests. A famous philosopher, Jurgen Habermas (1990) states that science can not be separated from human interests. Accounting science is part of actions science that aimed to improving people's lives. Accounting theory used to predict and explain a phenomenon, that is related to human interests. Accounting and financial reporting environment is very complex because of the accounting product is information, an influential and important commodity. Accounting science has an interest for various parties such as, management, creditors, investors, governments, communities, and others. Besides accounting also has interests in various legal, environmental, ethics, public and others.Key words: science, accounting, and human interestsAbstractThis paper aims to describe and explain the link between science and accounting with human interests. A famous philosopher, Jurgen Habermas (1990) states that science can not be separated from human interests. Accounting science is part of actions science that aimed to improving people's lives. Accounting theory used to predict and explain a phenomenon, that is related to human interests.Accounting and financial reporting environment is very complex because of the accounting product isinformation, an influential and important commodity. Accounting science has an interest for variousparties such as, management, creditors, investors, governments, communities, and others. Besidesaccounting also has interests in various legal, environmental, ethics, public and others.Key words: science, accounting, and human interest
Konvergensi IFRS Dan Perilaku Manajemen Laba Di Indonesia, Malaysia Dan Singapura
Get PDFAbstrak Konvergensi IFRS mendorong komparabilitas pelaporan keuangan dan meningkatkan transparansi pelaporan keuangan perusahaan. Perusahaan yang berkomitmen untuk konvergensi IFRS yang diharapkan dapat mengurangi perataan laba. Perataan laba adalah salah satu manifestasi dari tinggi manajemen laba dan pendapatan smoothing akan berdampak pada kualitas yang lebih Rendah. Implementasi IFRS dalam akuntansi akan mengurangi perataan laba sehingga kualitas akuntansi akan meningkat.CG (Corporate Governance) yang terkait dengan mekanisme yang memastikan bahwa investor perusahaan mendapatkan laba atas investasi mereka. Perusahaan di negara yang memiliki CG buruk akan merasa sulit untuk memberikan transparansi laporan keuangan dan memberikan pengungkapan yang memadai karena tidak ada cukup mekanisme untuk memverifikasi. Konvergensi IFRS di negara ini memperkuat perlindungan investor, akan memberikan transparansi dalam keputusan alokasi dan mengendalikan kepentingan antara perusahaan dan investor, sehingga diharapkan dapat mengurangi perataan laba.          Tujuan utama dari penelitian ini adalah untuk menguji apakah konvergensi IFRS.(International Financial Reporting Standards) di Indonesia, Singapura, dan negara-negara Malaysia bisa mengurangi pendapatan smoothing dengan tata kelola perusahaan tingkat negara sebagai variabel moderasi. Penelitian ini dilakukan selama dua tahun terhadap perusahaan manufaktur dari tiga negara di Asia, yaitu Indonesia, Singapura, dan Malaysia. Data analisis menggunakan analisis regresi berganda.         Hasil penelitian ini adalah IFRS Konvergensi dapat mengurangi perataan laba dalam tiga coutries. Corporate Governance sebagai variabel moderating tidak terbukti sebagai variabel moderating, tapi IFRS Konvergensi adalah pengganti dari variabel tata kelola perusahaan. Kata kunci: Konvergensi IFRS, perataan laba, tata kelola perusahaan  Abstract IFRS convergence encourages comparability of financial reporting and increase the transparency of corporate financial reporting. Companies that commit to the IFRS convergence is expected to reduce income smoothing. Income smoothing is one manifestation of the higher earnings management and income smoothing will have an impact on the quality of the more rendah. IFRS implementation in accounting will reduce income smoothing so the quality of accounting will increase.CG (Corporate Governance) related to a mechanism that ensures that corporate investors get a return on their investment The company in the country that his bad CG will find it difficult to provide transparency of financial statements and provide adequate disclosures because there is no enough mechanisms to verify. IFRS convergence in the country strengtheninvestor protection, will provide transparency in allocation decisions and controlling interest between the company and investors, so it is expected to further reduce income smoothing.The main objective of this study was to test whether the IFRS convergence (International Financial Reporting Standards) in Indonesia, Singapore, and Malaysia countries could reduce income smoothing with corporate governance the state level as moderating variable. This study was conducted over two years against manufacturing company of three countries in Asia, namely Indonesia, Singapore, and Malaysia. The analysis data using multiple regression analysis.The result of the study are the IFRS Convergence can reduce the income smoothing  in three coutries. Corporate Governance as moderating variable is not proven as moderating variable, but IFRS Convergence is a substitute of corporate governance variable. Keywords: IFRS convergence, income smoothing, corporate governanc
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Analisis Faktor - Faktor Yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Badan
Get PDFAbstractThe purpose of this research is to know and analyze the factors that have effect corporate taxpayer compliance, especially the corporate taxpayer in KPP Pratama Cengkareng, west Jakarta. Research design is survey research using questionaire as research instrument. The respondents of the study are tax professionals who have at least one year experience as tax professionals in the corporate. One hundred tax professionals of 5408 corporates participated in this study. Data analysis to the hypothesis is logistic analysis. The result of this research show that, the effect of : 1) attitude toward is positive and significant; (2) Gender of tax professionals is positive and significant; (3) Moral tax professionals is positive and significant. The effect are not significant : Age, Education, Income level, environs tax professionals.  Keyword : Corporate taxpayer compliance, attitude toward, age, gender, eduction, income level,environs,moral. AbstrakTujuan penelitian ini adalah untuk mengetahui dan menganalisis faktor-faktor yang berpengaruh terhadap kepatuhan wajib pajak perusahaan, terutama wajib pajak perusahaan di KPP Pratama Cengkareng, Jakarta Barat. Desain penelitian ini adalah penelitian survei menggunakan kuesioner sebagai instrumen penelitian. Responden dari penelitian ini adalah pajak profesional yang memiliki setidaknya satu tahun pengalaman sebagai profesional pajak pada perusahaan. Profesional pajak 100 (seratus) dari 5408 korporasi berpartisipasi dalam penelitian ini. Analisis data untuk hipotesis adalah analisis logistik. Hasil penelitian menunjukkan bahwa, efek dari: sikap 1) ke arah positif dan signifikan, (2) Jenis kelamin profesional pajak adalah positif dan signifikan, (3) moral profesional pajak adalah positif dan signifikan.Efeknya tidak signifikan: Usia, Pendidikan, tingkat penghasilan, lingkungan profesional pajak. Kata Kunci : kepatuhan wajib pajak badan, sikap terhadap, usia, gender, penyuluhan, tingkat pendapatan,lingkungan, moral.Â
Pengaruh Kinerja Perusahaan Terhadap Corporate Governance Reporting Dengan Variabel Moderating Ceo Tenure
Get PDFAbstrak Tujuan dari penelitian ini adalah untuk menguji apakah CEO Tenure dapat moderat korelasi antara kinerja perusahaan dan pelaporan corporate governance (CG Index). Yang pertama, kami menguji efek langsung dari CEO Tenure dan kinerja perusahaan untuk CG Index. Yang kedua, kami uji moderat efek CEO Tenure dengan hubungan kinerja perusahaan dengan CG Index. Penelitian ini dilakukan pada perusahaan go public yang terdaftar di Bursa Efek Jakarta pada tahun 2005. Variabel independen adalah kinerja perusahaan yang diukur dengan ROE, CEO Tenure sebagai variabel moderasi, variabel kontrol umur perusahaan dan tingkat utang. Variabel dependen adalah Indeks CG dari Silvera & Baros (2006). Hasil penelitian menunjukkan kinerja perusahaan tidak meningkatkan Indeks CG. Kepemilikan CEO memiliki efek negatif dan signifikan terhadap indeks CG di level 10%. Namun, CEO Tenure tidak terbukti memoderasi hubungan antara kinerja perusahaan dan Indeks CG. Kata kunci: CEO tenure, CG index, kinerja perusahaan Abstract The purpose of the study is to test whether CEO Tenure can moderate the corelation between corporate performance and corporate governance reporting (CG Index). The first, we are testing the direct effect of CEO Tenure and corporate performance to CG Index. The second, we are testing moderating effect of CEO Tenure to the relationship of corporate performance with CG Index. This research was conducted at the company went public listed on the Jakarta Stock Exchange in 2005. Independent variables are company performance measured by ROE, CEO Tenure as moderating variable, the control variable are firm age and debt levels. The dependent variable is CG Index from Silvera &Baros (2006). The results showed the company performance was not improve the CG Index. CEO tenure had a negative and significant effect on the CG index at the level of 10%. However, CEO Tenure was not prove  to moderate the relationship between the corporate  performance and the CG Index. Keywords: CEO tenure, CG index, corporate performanceÂ
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
- …
