1,721,046 research outputs found
PENGARUH KOMPETENSI, INDEPENDENSI, AKUNTABILITAS DAN MOTIVASI TERHADAP KUALITAS AUDIT
Full text linkThe purpose of this research is to research the influence of competency level and
auditor independency to the audit quality resulted. Competency and independency
are two characteristics that must be have by the auditor. This research also tries to
research how big is the competency level, independency, accountability and
motivation that is had by the auditor to the audit quality when doing audit task.
The population of this research is an auditor. The sample that is researched is
auditor who works in public accounting that domiciled in Surabaya, East Java.
There are 150 questionnaires being spread. The returned questionnaire are 83.
this research is used result test double regression linear, they are t test and F test.
This research gives empiric proof to support the competency influence,
independency,accountability auditor and auditor motivation to the audit quality
partially and simultaneously.
Keywords : Audit quality, competency, independency, motivation, accuntabilit
Finding The New Concept Of Social Justice Farm Income in Indonesia
Full text linkThis research aims to construct the farm income concept by considering the value of justice both social and religious. The research was conducted based on Islamic Paradigm using Kuntowijoyo’s Theory of Islamic Prophetic Social in understanding the social reality of sugar cane farmer. This research is a qualitative research method of analyzing Islamic prophetic social theory through the pillars of humanization, liberation, and transcendence. As the results of the sugar cane farmer, the study found spiritual values. The values are honesty, belief, Hablum minallah, and Hablum minannas. They are used in the formulations of justice peasants' profits by incorporating elements of Social Justice Value in to Net Farm Income formulation. This research ultimately proposes the new formulation and contributes to developing sharia agricultural accounting practices for making policies on agricultural accounting standards
ANGGARAN DALAM PERSPEKTIF AGENCY THEORY
Full text linkThe purpose of this research is to interprate the meaning of budgeting in one of State Own Enterprises in order to minimize the conflict between principal and agent. This is qualitative research and conduct through simbolic interactionism perspective in interpretive paradigm. The result of this research exposes that budgeting process involve interaction between principal and agent based on their experiences. Especially in condition where an individu can get a freedom from critical condition wich called as ephiphany. Social reality shows that the ownership of capitalist company, always thinking them selves from their self interest. As the result, the implementation of budgeting process which consist of symbols and numbers eventually will be bounded by greed. With explanation and seeking the meaning of the agency theory, capitalism of the ownership of the company offered the capitalist values in accounting information. Finally, every decision and economic behaviour will be based on capitalist values by it self
ANALISIS PERBEDAAN PERSEPSI AUDITOR EKSTERNAL DAN PEMAKAI JASA TERHADAP KEPATUHAN AKUNTAN PUBLIK
Full text linkThe objective of this ndy was/inding out the complienc?p ?rception tevel of public acco-untanbt y
irioiuirg extennl audiior and user as respondir and observing wheter there are differences
among each grouP or not'
Respinder's-perception about public accountants's compliance is measured based on ethics
,argrrtotio, of pblie accumtant compartment by diving into lI variables tlwt are independency,
n\e7nty ani objectivity, professiinal compeitency, professional correcffiess and accaracy,
planning and mpervision,- dita cotlection, compiiancb Award -standsr, accumting prineiple'
iiiiitTninry toiard client, responsibitity toward the same profession colleague, responsibility
orh ott,r, pioctice. Beside inat ietponaeis also gave their peiception abottt 3 other vtiables that
education,e xperiencea nd organizationald one byp ublic accountant.
Collected aon Vo* 34 &terrnl auditor ana SO users were statistically analyzed using
discrimirnnt arilysis. Strrtistice xqminqtiond id by using SP-SlSgf Uare version 10.
SpSS ,esrrtt shois that fron att variables, thi mean of public accountant's compliance from
erternql ouditor group is 3,7i,8 andfrom user group is 3,-794'
The fist dis*iitnant analysis resuhs significance value above 0,05 for all variables-:xcept
iccot ntrng principle whrih vatue is 0,035. Hence accounting principle is a variable that
;;grrrt;;iu aifrei n, perceptnn between auditor external group and user grunp about public
acc ounal nt's comPlai nee
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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
Finding the New Concept of Social Justice Farm Income in Indonesia
Full text linkThis research aims to construct the farm income concept by considering the value of justice both social and religious. The research was conducted based on Islamic Paradigm using Kuntowijoyo’s Theory of Islamic Prophetic Social in understanding the social reality of sugar cane farmer. This research is a qualitative research method of analyzing Islamic prophetic social theory through the pillars of humanization, liberation, and transcendence. As the results of the sugar cane farmer, the study found spiritual values. The values are honesty, belief, Hablum minallah, and Hablum minannas. They are used in the formulations of justice peasants' profits by incorporating elements of Social Justice Value in to Net Farm Income formulation. This research ultimately proposes the new formulation and contributes to developing sharia agricultural accounting practices for making policies on agricultural accounting standards.
Keywords: Farm Income; Social Justice; Islamic Prophetic Social Theory; Prosperit
EVALUASI TATA CARA PENILAIAN UNTUK PTPN XII (PERSERO) BERDASARKAN KEP-100/MBU/2002
Full text linkThe objective of this research is to get the descriptive in depth and effectiveness of performance appraisal system (based on financial account, operational account, and administrative account) that has been implemented by PT Perkebunan Nusaniara XII (Pcrsero) based on the Badan Usaha Milik Ncgara of Minister Decree, Number: KEP-100/MBU/2002. This research used qualitative research with single case study and multiple unit analysis approach. The study involved 6 respondents as unit managers and as assistant of unit manager. They are financial manager, plant manager, accounting manager, processing manager, strategic business unit manager, strategic business manager, and assistant of financial manager. This study concluded that the performance appraisal system that has been implemented by PT Perkebunan Nusantara XII (Persero) was not effective in practice. This was caused by the differences of PT Perkebunan Nusantara XII (Persero) core business whose long time plants and harvest for many years from cultivation. It is suggested that the productivity is the main resource to increase as well as to improve performance and the sustainability of PT Perkebunan Nusantara XII (Persero
EVALUASI TATA CARA PENILAIAN UNTUK PTPN XII (PERSERO) BERDASARKAN KEP-100/MBU/2002
Full text linkThe objective of this research is to get the descriptive in depth and effectiveness of performance appraisal system (based on financial account, operational account, and administrative account) that has been implemented by PT Perkebunan Nusaniara XII (Pcrsero) based on the Badan Usaha Milik Ncgara of Minister Decree, Number: KEP-100/MBU/2002.
This research used qualitative research with single case study and multiple unit analysis approach. The study involved 6 respondents as unit managers and as assistant of unit manager. They are financial manager, plant manager, accounting manager, processing manager, strategic business unit manager, strategic business manager, and assistant of financial manager.
This study concluded that the performance appraisal system that has been implemented by PT Perkebunan Nusantara XII (Persero) was not effective in practice. This was caused by the differences of PT Perkebunan Nusantara XII (Persero) core business whose long time plants and harvest for many years from cultivation. It is suggested that the productivity is the main resource to increase as well as to improve performance and the sustainability of PT Perkebunan Nusantara XII (Perser
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