237 research outputs found
Perbedaan persepsi etis mahasiswa akuntansi terhadap praktik manajemen laba (studi pada mahasiswa akuntansi Perguruan Tinggi Swasta di eks-Karesidenan Madiun)
Get PDFThis study discusses the ethical perceptions of accounting students on the practice of earnings management. The purpose of this study is to prove that there are differences in ethical perceptions of accounting students on the practice of earnings management in terms of the type of earnings management, consistency of generally accepted accounting principles (GAAP), the direction of earnings management, materiality of earnings management, the period due to earnings management, and the objectives of earnings management. This study used primary data obtained directly from the answers of respondents through questionnaires. The data processing made use of data quality test, that is, validity and reliability testing. Normality test performed to determine the statistical tools that will be used to test the hypothesis. For normally distributed data the hypothesis 1-4 and 6, then used paired sample t test. For data not normally distributed the hypothesis 5, then used the Wilcoxon test. The results of hypothesis testing showed that hypotheses 1-4 are acceptable, while hypotheses 5-6 are not acceptable. This means that there are differences in ethical perceptions of accounting students on the variable of earnings management type, consistency with GAAP, the direction of earnings management, and materiality. Meanwhile, there is no difference in ethical perceptions of accounting students on variable of periods due to earnings management and the objectives of earnings management
Manajemen laba: perspektif ekonomi dan perspektif etika
Get PDFEarnings management is done by a manager for some certain reasons, such as: to get bonus to release initial public offering, to minimize political cost, to reduce the contract cost and the like. Earnings management is a desired action based on the limit of financial accounting standard to direct the earnings at certain level. The term of earnings management is not separated from positive accounting theory. Positive accounting theory principally assumes that the goal of accounting theory is to explain and predict accounting practices. It is also used to reveal that certain economic factors or certain unit business character can be related to the managerial behaviour. This theory also reveals the effect of economic variable to the manager motivation used to choose an accounting method. Emphirical evidences in terms of either economic perspective or ethics perspective show that earnings management practices are met in many contexts. Earnings management is proved in an economic activity but not in other cases. Even in certain cases, investigation on the some case result a contrary finding. The result opens the chance for accounting researchers and management researchers to do the same kind of research
Pengaruh umur dan pengalaman berinvestasi terhadap hubungan antara faktor-faktor yang mempengaruhi intensi penggunaan website perusahaan publik
Get PDFPublic company's website can be interpreted as a medium of promotion or presentation which includes all the official information about the company. The information presented is in the form of information of finance, business, and corporate sustainability. This website provides a menu of investor relations, which contains the information that is important for companies to maintain relationship with investors or attract investors to invest. The purpose of this study was to test empirically the factors associated with the acceptance and the use of public company’s website by individual investors in the investment decision-making process. The model used in this study was UTAUT (Unified Technology and Acceptance Theory) model. The respondents in this research were 102 individual investors who had an account for buying and selling shares through the securities companies. The data analysis was performed by the use of PLS (Partial Least Square) method. The result of the data analysis showed that the research could not prove that age moderated the relationship between performance expectancy and the intention to use the public company's website. Moreover, it could not prove that the investing experience moderated the relationship between effort expectancy as well as social influences and the intention to make use of the public company's website
Kepercayaan dan dukungan teknologi informasi untuk pengelolaan pengetahuan dalam berbagi pengetahuan untuk meningkatkan inovasi dan kinerja perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia
Get PDFThis study discusses the influence of human factors and technological factors on knowledge sharing, the influence of knowledge sharing to increase firm innovation, and the
influence of firm innovation to increase firm performance.
Primary data of this research were collected directly from the respondents’ answers using questionnaires. The samples were middle-level managers of manufacturing companies
listed in Indonesia Stock Exchange. SmartPLS was used to process the data. Hypothesis testing proved that the hypothesis 1b-1c and the 2-4 hypothesis were acceptable, while the hypothesis 1a was unacceptable. It was proveable that the shared vision, trust, and IT support for KM had significant positive effect toward knowledge sharing;
knowledge sharing had effect to increase firm innovation; firm innovation had effect to increase firm performance; while, the open-mindedness had no effect toward knowledge
sharing
Kepercayaan dan Dukungan Teknologi Informasi untuk Pengelolaan Pengetahuan dalam Berbagi Pengetahuan untuk Meningkatkan Inovasi dan Kinerja Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Get PDFThis study  discusses the influence of  human factors  and technological  factors  on knowledge sharing, the influence of knowledge sharing to increase firm innovation, and the influence of firm innovation to increase firm performance. Primary data of this research were collected directly from the respondents’ answers using questionnaires. The samples were middle-level managers of manufacturing companies listed in Indonesia Stock Exchange. SmartPLS was used to process the data. Hypothesis testing proved that the hypothesis 1b-1c and the 2-4 hypothesis were acceptable, while the hypothesis 1a was unacceptable. It was proveable that the shared vision, trust, and IT support for KM  had significant positive effect  toward knowledge sharing; knowledge  sharing  had  effect  to increase  firm innovation;  firm innovation  had  effect  to increase firm performance; while, the open-mindedness had no effect toward knowledge sharing
LAPORAN ARUS KAS: SEJARAH PERKEMBANGAN PENGGUNAAN METODE LANGSUNG DAN TIDAK LANGSUNG
Get PDFCash flow statement of a company is very helpful for financial statement users as basis to evaluate the ability of the company in producing cash and cash equivalent, as well as to evaluate the need of the company to use the cash flow intended. Cash flow statement is classified on the basis of operation, investment, and financing activities. Indonesian Institute of Accountants (IAI, 2002: 18) suggested companies to report their cash flow of operation activity by using direct method. This method produces information useful in estimating future cash flow which can not be produced by the use of indirect method. This research aimed to analyze the development history of the use of direct and indirect methods. The data used were the manufacture companies firstly listed at Jakarta Stock Exchange (JSX) up to the year 1994 and still listed at JSX up to the year 2007, and on 18 April 2009 the companies were recorded at business and finance data of Kompas. The sampling criteria, therefore, resulted 66 companies as sample. The result of analysis showed that since the year 1995 up to the year 1998 the entire company sample applied indirect method. In the year 1999 the companies began to make use of direct method. Hence, from the year 2001 up to  the year 2007 all company sample used direct method. This fact indicated that there was usage development of direct and indirect methods in operation activity of cash flow reporting. It also showed that the companies were loyal towards Statements of  Financial Accounting Standards (SFAS) No. 2 year 2002 paragraph 18
PERBEDAAN PERSEPSI ETIS MAHASISWA AKUNTANSI TERHADAP PRAKTIK MANAJEMEN LABA (STUDI PADA MAHASISWA AKUNTANSI PERGURUAN TINGGI SWASTA DI EKS-KARESIDENAN MADIUN)
No full textThis study discusses the ethical perceptions of accounting students on the practice of earnings management. The purpose of this study is to prove that there are differences in ethical perceptions of accounting students on the practice of earnings management in terms of the type of earnings management, consistency of generally accepted accounting principles (GAAP), the direction of earnings management, materiality of earnings management, the period due to earnings management, and the objectives of earnings management.This study used primary data obtained directly from the answers of respondents through questionnaires. The data processing made use of data quality test, that is, validityand reliability testing. Normality test performed to determine the statistical tools that will be used to test the hypothesis. For normally distributed data the hypothesis 1-4 and 6, then used paired sample t test. For data not normally distributed the hypothesis 5, then used the Wilcoxon test. The results of hypothesis testing showed that hypotheses 1-4 are acceptable, while hypotheses 5-6 are not acceptable. This means that there are differences in ethical perceptions of accounting students on the variable of earnings management type, consistency with GAAP, the direction of earnings management, and materiality. Meanwhile, there is no difference in ethical perceptions of accounting students on variable of periods due to earnings management and the objectives of earnings management
PENGARUH UMUR DAN PENGALAMAN BERINVESTASI TERHADAP HUBUNGAN ANTARA FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI PENGGUNAAN WEBSITE PERUSAHAAN PUBLIK
Get PDFPublic company's website can be interpreted as a medium of promotion or presentation which includes all the official information about the company. The information presented is in the form of information of finance, business, and corporate sustainability. This website provides a menu of investor relations, which contains the information that is important for companies to maintain relationship with investors or attract investors to invest. The purpose of this study was to test empirically the factors associated with the acceptance and the use of public company’s website by individual investors in the investment decision-making process. The model used in this study was UTAUT (Unified Technology and Acceptance Theory) model. The respondents in this research were 102 individual investors who had an account for buying and selling shares through the securities companies. The data analysis was performed by the use of PLS (Partial Least Square) method. The result of the data analysis showed that the research could not prove that age moderated the relationship between performance expectancy and the intention to use the public company's website. Moreover, it could not prove that the investing experience moderated the relationship between effort expectancy as well as social influences and the intention to make use of the public company's website
Laporan arus kas: sejarah perkembangan penggunaan metode langsung dan tidak langsung
Get PDFCash flow statement of a company is very helpful for financial statement users as basis to evaluate the ability of the company in producing cash and cash equivalent, as well as to evaluate the need of the company to use the cash flow intended. Cash flow statement is classified on the basis of operation, investment, and financing activities. Indonesian Institute of Accountants (IAI, 2002:18) suggested companies to report their cash flow of operation activity by using direct method. This method produces information useful in estimating future cash flow which can not be produced by the use of indirect method. This research aimed to analyze the development history of the use of direct and indirect methods. The data used were the manufacture companies firstly listed at Jakarta Stock Exchange (JSX) up to the year 1994 and still listed at JSX up to the year 2007, and on 18 April 2009 the companies were recorded at business and finance data of Kompas. The sampling criteria, therefore, resulted 66 companies as sample. The result of analysis showed that since the year 1995 up to the year 1998 the entire company sample applied indirect method. In the year 1999 the companies began to make use of direct method. Hence, from the year 2001 up to the year 2007 all company sample used direct method. This fact indicated that there was usage development of direct and indirect methods in operation activity of cash flow reporting. It also showed that the companies were loyal towards Statements of Financial Accounting Standards (SFAS) No. 2 year 2002 paragraph 18
Zum Marner als Minnesänger
No full textAusgehend von einer Analyse der besonderen Überlieferungssituation der Lieddichtung des Marners, eines Dichters des 13. Jahrhunderts, unter dessen Namen lateinische und deutsche Lieder und Sangspüche tradiert sind, werden Fragen der Strophenbindung und Liedeinheit, der ‚Autor‘-Konzeption, der Œuvrekonstitution, der Gattungspoetologie und der Authentizität seiner Minnelieder diskutiert. Es wird aufgezeigt, inwieweit sich auf der Basis einer Neuinterpretation der Minnelyrik des Marners spezifische poetische Verfahren, literarische Interessen und kulturelle Entwicklungen erkennen lassen. Man kann bei aller Traditionsbezogenheit eine doch recht eigenwillige Gestaltung und Eigenständigkeit im Einzelnen in einem Œuvre erkennen, das man mit Blick auf den eindeutigen Überlieferungsbefund eher einem einzigen als mehreren Sängern zuordnen sollte. Das unter dem Namen Marner in der Großen Heidelberger Liederhandschrift gesammelte Minnesang-Œuvre gehört einem Sänger, der in die Tradition solcher Berufsdichter gestellt werden kann, die Minnelieder und Sangspruchdichtung in ihrem Repertoire hatten und sich dabei auf ihr eigenes dichterisches Können stützten.
CLAUDIA HÄNDL
ZUM MARNER ALS MINNESÄNGER
MARNER AS MINNESÄNGER. This article deals with poems associated with a German poet of the 13th century known as “Der Marner”, under whose name both Latin and German Lieder as well as Sangsprüche have come down to us. Starting from the peculiar textual history of Marner’s Lieder, the paper discusses crucial questions such as stanza-linking and the overall unity of the poems, while examining the conception of the ‘author’, the formation of the œuvre as a whole, and the poetic status of the different types of poems. Finally the important question of the authenticity of Marner’s Minnelieder is raised. The central thrust of the article is a new interpretation of Marner’s Minnelyrik, one that allows specific poetic patterns to emerge, and thus throws light on the underlying literary interests of the author and cultural movements of which he was a part. What will be argued is that this œuvre, notwithstanding its close adherence to tradition, in fact has a far from conventional organisation and a striking originality of detail. These, it will be claimed, are two strong reasons why – as is also suggested by the unequivocal findings from the textual records – the whole œuvre might more convincingly be attributed to a single Sänger than to a series of different poets. The conclusion is that the corpus of Minnelieder transmitted under the name of “Der Marner” in the so called Große Heidelberger Liederhandschrift (Codex Manesse) should be seen as the work of a Sänger who firmly belongs to the tradition of professional singers whose repertoire comprised both Minnelieder and Sangsprüche and who could rely on a considerable poetic ability of their own
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