27 research outputs found
ANALISIS TERHADAP VARIASI RELEVANSI-NILAI INFORMASI AKUNTANSI DI INDONESIA: PENGUJIAN HIPOTESIS INFORMASI ALTERNATIF
No full textThis research examines factors that explain the variation of value-relevance of accounting information for stock market in Indonesia. A hypothesis namely alternative information hypothesis was proposed in the study. In the alternative information hypothesis, researcher argues that value-relevance of accounting information is getting decreasing from time to time because of the response change of the users on accounting information, as the result of alternative information that is available and used in the company valuation nowadays. To examine the alternative information hypothesis, examining the value-relevance variation of accounting information between the time and between the factors of company characteristic is done. Industry factors, negative earnings, one-time items are examined, to find out whether those factors are able to explain the variation of the value-relevance of accounting information. The period of study samples are from 1990 to 2001. The analysis uses five models of company valuation and two kinds of value-relevance measures, those are R2 and abnormal pricing errors. The results of this study proved that there is decreasing of value-relevance of accounting information from time to time. Industry variable and transitory earnings variables (negative earnings characteristic and one-time items proportion) can not explain the variation of value-relevance of accounting information. Overall, this research can draw conclusion that for stock market in Indonesia, there has been decreasing of value-relevance of accounting information from time to time. It can not be attributed to the industry variable, negative earnings characteristic, or one-time items proportion. So that, the decreasing is explained by the lower value-relevance of accounting information from time to time, which reflects the users response on accounting information. This study results support the alternative information hypothesis
DIRE LES BONS COUS. RICERCHE SULLA STROFA DI ELINANDO.
No full textLa tesi si presenta come una raccolta di ricerche sul tema della «strofa di Elinando», ossia la strofa di dodici octosyllabes su due rime, con schema aabaabbbabba, utilizzata per la prima volta dal monaco cistercense Hélinant de Froidmont nei Vers de la Mort, composti fra il 1194 e il 1197. I Vers de la Mort – unico componimento in volgare a noi pervenuto di tutta la produzione elinandiana – godettero di una notevole fortuna e diffusione tra il XIII ed il XV secolo, e la forma metrica cosiddetta «di Elinando» fu imitata da numerosi autori e riutilizzata in oltre un centinaio di componimenti.
La tesi è composta di sei capitoli e di un'appendice finale. Ciascun capitolo si concentra su un aspetto, un tema o uno specifico testo del corpus preso in esame. I primi quattro capitoli hanno un taglio tematico e 'trasversale'; il primo capitolo, introduttivo, offre una panoramica generale sull'origine, le caratteristiche, l'area di diffusione della forma metrica, e si sofferma inoltre sullo stato delle ricerche, con un'excursus sui principali studi esistenti in materia.
Il secondo capitolo verte sull'analisi di citazioni ed imitazioni più o meno esplicite dei Vers de la Mort di Hélinant presenti in un certo numero di testi del corpus, databili alla prima metà del XIII secolo; si osserva come, laddove in un componimento siano rintracciabili temi di matrice elinandiana, vengono spesso ripresi anche elementi linguistici e stilistici usati da Hélinant: immagini, espressioni, rime, giochi di parole. Si viene a creare così una sorta di sottile filo conduttore che attraversa diversi testi di questa serie. Fra i temi privilegiati dagli autori che si servono della strofa di Elinando spicca naturalmente il tema della morte, ma rivestono un ruolo importante anche quello della polemica nei confronti di Roma e del mondo clericale, e più in generale, un'impostazione satirica del componimento.
Nel terzo capitolo si propone l'analisi di alcune metafore ed espressioni idiomatiche relative al gioco (d'azzardo e non solo) presenti nei testi, ed in particolare si riscontra una tendenza – anch'essa di probabile matrice elinandiana – a legare l'idea del gioco a quella della morte, fino a costruire l'immagine della Morte come giocatrice. Infatti, nonostante i divieti e le condanne, il gioco conosce una notevole popolarità durante il Medioevo; le tracce di questa diffusione si ritrovano anche in letteratura: accanto alla manualistica vera e propria, la narrativa e la lirica in lingua volgare sono dense di allusioni, metafore ed espressioni proverbiali riguardanti il gioco. In particolare, il gioco dei dadi nelle sue numerosissime varianti ed il gioco degli scacchi forniscono all'immaginazione medievale un ricco materiale simbolico. La componente aleatoria di questi giochi, fonte al contempo del fascino e del pericolo che essi esercitano e rappresentano, sembra portarli a legarsi in maniera naturale con il tema della morte, avversario temibile per eccellenza, e si traduce nella sottintesa narrazione della vita come una partita in cui ogni uomo deve giocare per la salvezza della propria anima.
Il quarto capitolo è di taglio più strettamente filologico, e riguarda le strategie di compilazione delle miscellanee di XIII-XV secolo che trasmettono testi in strofa di Elinando; ipotizzando un certo grado di consapevolezza nell'impiego della forma metrica, ci si interroga sul riflesso che questa può avere nella sistemazione e nella trasmissione dei testi, cercando di stabilire se il criterio di identità strofica giochi o meno un ruolo nella compilazione e nell'organizzazione di alcune miscellanee, in che misura, e in che rapporto con altri eventuali criteri osservabili nella composizione delle raccolte. Si analizzano nello specifico sei manoscritti che contengono raggruppamenti di testi in strofa di Elinando.
I due capitoli successivi sono di taglio monografico: nel quinto si propone un'edizione critica di un testo anonimo del corpus, De Renart et de Piaudoue, una disputa satirica fra due menestrelli in competizione fra loro presso la corte dello stesso signore. L'edizione preesistente di Rita Lejeune (1937), che contiene una valida introduzione di tipo storico-letterario, non è particolarmente curata dal punto di vista ecdotico e può dirsi superata anche nell'interpretazione offerta per alcuni passi del testo. La nuova edizione è corredata di introduzione, traduzione italiana, note di commento e di un piccolo repertorio delle espressioni idiomatiche.
L'ultimo capitolo propone un'edizione, corredata di introduzione, traduzione italiana e note, del breve componimento anonimo Des quatre gleves, un exemplum sul tema del re che non ride mai, del quale esistono numerose versioni differenti nella letteratura latina e romanza del Medioevo. La letteratura critica riguardante tale soggetto sembra ignorare del tutto il componimento in questione; l'edizione preesistente di Petersen Dyggve (1937-38), sostanzialmente priva di commento, pur restando valida per l'introduzione di diverse congetture, necessita di un aggiornamento e di una ricontestualizzazione; essa trascrive fra l'altro le strofe del testo in un ordine errato ed incoerente con la logica della narrazione.
In appendice si trova un repertorio dei testi in strofa di Elinando, che aggiorna e integra i due repertori ormai datati di Gotthold Naetebus (1891) e di Adolf Bernhardt (1912); il corpus è costituito esclusivamente da testi in lingua francese, isostrofici, databili entro il XIV secolo (con poche eccezioni), per un totale di 80 opere. Per ogni entrata sono dati, con le incertezze del caso: titolo del testo, autore, datazione, provenienza, tipologia di testo, numero di strofe, numero di testimoni ed elenco degli stessi, breve descrizione del testo, edizione di riferimento e concordanze con i due precedenti repertori.This thesis is structured as a collection of researches on the theme of «Hélinant's Strophe», a strophe that consists of twelve octosyllabes with rhyme scheme aabaabbbabba, first used by cistercian monk Hélinant of Froidmont in his Vers de la Mort, written around 1194-1197. The Vers de la Mort – the only surviving vernacular poem of all Hélinant's production – enjoyed of great appreciation and circulation between XIIIth and XVth centuries, and the so-called «Hélinant's» metre has been imitated and adopted in more than a hundred poems by different authors.
The thesis is made of six chapters and a final appendix. Each chapter focuses on a different aspect or theme recurrent in the corpus, or on a single text. The first four chapters offer a thematic and 'cross-cutting' perspective; the first introductory chapter gives an overview on the origins, the characteristics and the circulation of the strophe, taking also stock of the current state of research in the field, with a brief summary of the main existing studies on the subject.
The second chapter analyses more or less explicit quotes and imitations of Hélinant's Vers de la Mort on behalf of a number of authors active in the first half of XIIIth century. It is possible to observe that poems exploiting themes and subjects deriving from the Vers de la Mort often also exhibit Hélinant's linguistic and stylistic features, such as images, expressions, rhymes and wordplays. A thread connecting many of these poems can be therefore recognised. Among the themes exploited by the authors adopting Hélinant's metre the theme of death has a fundamental role, but other relevant subjects emerge, such as the criticism against the Roman Church, or an overall satirical characterization.
The third chapter provides an analysis of selected metaphors and idiomatic expressions related to the semantic field of games (dices, chess and other games) which can be found in the poems; in particular, it is possible to recognise the inclination to bind the idea of playing a game with the idea of death, which builds up an image of Death as a player. Despite prohibitions and condemnations, playing enjoyed of wide popularity during the Middle Ages, and traces of this success can also be found in literature: together with technical handbooks, narrative and lyrical works make widespread use of references, metaphors and proverbial expressions relating to games. The aleatory element in these games is at the same time a source of fascination and threat, and seems to connect the playing itself with the idea of death, the fearsome and ultimate rival. The narration of life is hence symbolized by the development of a match where each man has to play for the sake of his own soul.
Chapter four displays an essentially philological spin, focusing on the compilation strategies of XIIIth-XVth century miscellanies containing texts written in Hélinant's metre. Assuming a certain degree of awareness in the choice of the metric structure, we ask whether such awareness is reflected in the transmission and organization of the manuscripts. We ask in other words whether the criterion of metrical identity plays a role in the composition and organization of certain anthology codices or not; if so, to what extent and in which relation with other possible criteria guiding the composition of the miscellanies.
The two following chapters focus instead on the study of specific texts. The fifth chapter offers a new critical edition of the anonymous De Renart et de Piaudoue, a satirical dispute between two rival minstrels. The prior edition by Rita Lejeune (1937), still precious and valuable from a historical point of view, is not particularly accurate from a philological perspective and is in need of an update in the interpretation of several passages. The new edition is accompanied by an introduction, an italian translation, commentary notes and a small inventory of idiomatic expressions.
The final chapter offers a new critical editions of yet another anonymous poem, Des quatre gleves, accompanied by an introduction, an italian translation and commentary notes. The poem is an exemplum on the theme of the sad king, of which many different versions, both in vernacular and in latin, circulate during the Middle Ages. In spite of that, critical works on this subject seems to ignore the short french poem. While the prior edition by Petersen Dyggve (1937-38) is still valuable for several textual conjectures, it lacks commentaries and publishes the strophes in the wrong order; hence the need of an update and of a literary and cultural frame for the text.
The appendix contains an inventory of the texts written in Hélinant's metre, which updates and integrates the two old inventories by Gotthold Naetebus (1891) and Adolf Bernhardt (1912). The corpus consists of all french texts written in Hélinant's metre by the XIVth century (with few exceptions), for a total of 80 works. For each entry the inventory gives (when available): title, name of the author, date, geographic origin, genre, number of strophes, number and list of manuscripts, a short description of the text, main critical edition and reference number in the inventories of Naetebus and Bernhardt
Pengaruh luas pengungkapan dan kualitas laba terhadap kegunaan informasi akuntansi bag investor: suatu usaha pengintegrasian perspektif informasi dan perpsektif pengukuran
No full textPENERAPAN STANDAR AKUNTANSI KEUANGAN KOPERASI PASCA PENCABUTAN PSAK 27 TENTANG AKUNTANSI KOPERASI(STUDI KASUS PADA KOPERASI PEGAWAI REPUBLIK INDONESIA KABUPATEN PEMALANG)
No full textThe Revocation of PSAK 27 about cooperative accounting by Ikatan Akuntans Indonesia (IAI), have brought an impact on financial statements cooperative presentation of movement. Lack of causing cooperative socialization of government took steps that is not uniform in drafting cooperative financial report. The aim of this research is beginning to provide input government and movement cooperative relating to financial reporting standards implementation cooperative after the revocation PSAK 27.
This research using a qualitative approach to a case study model. Data resources in this research are 6 (six) Koperasi Pegawai Republik Indonesia (KPI) considered a great KPRI viewed from business volume and the profit and loss at the end of 2012. The data analysis technic in this research using model developed by miles and huberman, including: data collection, data reduction, data display and withdrawal conclusion.
The result of this research is to find evidence that all KPRI used as a source of data still apply PSAK 27 as reference in the cooperative financial statement. There are three factors affecting the implementation of standards in the cooperative financial reporting, KPRI in Pemalang, namely:1) Using of the cooperative accounting software, 2) Trainning about cooperative accounting from the government, 3). Socialization related government regulation of financial reporting standards cooperative. KPRI in Pemalang declare ready to apply SAK ETAP as a reference drafting the financial reporting cooperative, after the revocation PSAK 27, as long as of government regulation that regulates it
Corporate Governance dan Pemilhan Auditor
No full textPenelitian ini bertujuan untuk mengetahui : (1) Pengaruh persentase kepemilikan saham terbesarterhadap pemilihan auditor;(2) Pengaruh ukuran dewan komisaristerhadap pemilihan auditor; (3) Pengaruh ukuran dewan direksiterhadap pemilihan auditor; (4) Pengaruh ukuran komite auditterhadap pemilihan auditor. Metode pengambilan sampel pada penelitian ini menggunakan purposive sampling dengan sampel penelitian sebanyak 277 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesiapada tahun 2015 dan 2016. Analisis yang digunakan yaitu analisis regresi logistik. Hasil penelitian menunjukkan bahwa ukuran dewan komisaris dan ukuran dewan direksi cenderung memilih auditorbig four.Ukuran kebaikan model dalam penelitian ini adalah sebesar 22,23%
Kesesuaian Strategi dan Lingkungan: Telaah dari Perspektif Deterministik-Pilihan Strategik
Get PDFThe aim of this paper is to discuss fit strategy-environmental, in different perspective.
Environment looked into from perspective of strategic deterministic-strategic choices, becoming organizational theory area focus. Pursuant to perspective of deterministic -strategic choices, can be identified four quadrant (Hrebiniak and Joyce model, 1985) environment type faced by company, that is (1) high determinism, low choice (Quadrant I); ( 2) high determinism, high choice (quadrant II); (3) low determinism, high choice (quadrant III) ( d) low determinism,
low choice (quadrant IV). Every quadrant chime in with the type and process the different
,,trot"g, quadrant I chime in with the strategy defender; quadrant II chime in with the strategy
analyzer; quadrant III chime in with the strategy prospector; and quadrant IV chime in with
the strategy reacto
Kesesuaian Stragei dan Lingkungan: Telaah dari Perpktif Deterministik-Pilihan Strategi.
Get PDFThe aim of this paper is to discuss fit strategy-environmental, in different perspective.Environment looked into from perspective a/strategic deterministic-strategic choices, becoming organizational theory area focus. Pursuant to perspective of deterministic -strategic choices,
can be identified four quadrant (Hrebiniak and Joyce model, 1985) environment type faced by company, that is ( 1) high determinism, low choice (Quadrant I); ( 2) high determinism,
high choice (quadrant//); (3) low determinism, high choice (quadrant III); ( 4) low determinism, low choice (quadrant IV). Every quadrant chime in with the type and process the different strategy. Quadrant I chime in with the strategy defender; quadrant II chime in with the strategy analyzer; quadrant III chime in with the strategy prospector; and quadrant IV chime in with the strategy reactor
Faktor-faktor yang menjelaskan variasi relevansi-nilai informasi akuntansi :: Pengujian hipotesis informasi alternatif
No full textPengaruh Penyelenggaraan dan Penggunaan Infformasi Akuntansi Terhadap Persepsi Pengusaha Kecil atas Informasi Akuntansi: Suatu Riset Eksperimen
No full textThis research is aimed at examining the effect of carrying on and applying accounting information on small entrepreneurs' perception to the information. It is an experimental research and uses two-group posttest-only design. The subjects of this research are 46 small enterprises in Central Java Province and are drawn with purposive sampling technique.The research shows that carrying on and applying accounting information is empirically proved having an effect on the small entrepreneurs' perception to the information. The t-test result shows that (after experimentation) there is statistically a significant difference on the perception to the accounting information between subjects of experimental group and subjects of control group. The difference is solely due to the treatment in the form of giving stimulus of carrying on and applying accounting information, and is not influenced by the prior difference factor between two groups. This has been proved by equivalency test using ANOVA to the characteristic of two groups. The result of discriminatory analysis shows that the effect of carrying on and applying accounting information is stronger than that of individual characteristic difference of the subjects' perception to the accounting informatio
