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SNA XII - Q - AKSR 10

Kamis, Juni 9 | Diposting oleh Iman Hidayat | | Edit Entri
REFLEKSI KINERJA MANAJEMEN PERBANKAN SYARIAH
DALAM PERSPEKTIF AMANAH: SEBUAH STUDI FENOMENOLOGIS

Niswatin
Universitas Negeri Gorontalo

Rosidi
Universitas Brawijaya

Gugus Irianto
Universitas Brawijaya

ABSTRACT

The objective of research seems to understand the performance of syariah banking management at Muamalat Bank of Gorontalo Branch through amanah perspective. Research evolves within smaller management context, especially in the syariah banking branch management. Therefore, Muamalat Bank of Gorontalo Branch becomes a research object.

Withstanding this objective, research employs interpretive-qualitative method with phenomenological approach to explore the problem and reality. Data types involve primary data collected from words and attitudes, and secondary data emanated from archive-based documentation and financial statement. Data collection techniques include interview, activity observation, and documentary review.

Result of research indicates the synthesis of the understanding of the performance of syariah banking management being as the empirical finding with four understandings, especially related to the establishment of profit, ukhuwah (kinship), trust and compliance to ethic of syariah. Considering this understanding, while analyzed through amanah perspective, hence syariah banking management bears on three types of amanah. First, it stands for the profit-oriented business organization to interest of shareholder and creditor. It has a responsibility to central management and capital provider. Second, it remains as the social organization. It does not reflect purely the social organization with merely public service as the core business, because it also gives organizational contribution to management’s social responsibility in the development and empowerment of employee, other community and wider society. Finally, it represents as spiritual organization seen through the managerial awareness to grow and develop the spirituality of employee, customer, wider society and syariah demand. It may be explained that these three types of amanah of managerial performance only concern with syariah-based spirituality.

Keywords: managerial performance, syariah banking, and amanah

Download SNA XII - Q - AKSR 10 "Refleksi Kinerja Manajemen Perbankan Syariah dalam Perspektif Amanah : Sebuah Studi Fenomenologis"


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SNA XII - Q - PPJK 22

| Diposting oleh Iman Hidayat | | Edit Entri
Etika Penggelapan Pajak Perspektif Agama: Sebuah Studi Interpretatif

Ika Alfi Nur Izza
Ardi Hamzah
Abstract

The aim of this research to know, understand and interpretive of tax embezzlement ethics, religion perspective namely Islamic and Chiristian religion. Hence, this research is developed based on interpretive paradigm. The approach and technique of phenomenology analysis used to explore comprehensive meaning of tax embezzlement ethics, religion perspective namely Islamic and Christian religion. The result of this research prove according to Islam that the tax embezzlement is not ethics from regulation facet what making by government, because regulation made by government about tax this time have come near the perfection. According to Christian that the tax embezzlement sometime have ethics because taxpayer know the mean of
tax and its important but its reality still a lot of apparatus do the corruption so that society do not want to pay for tax. But Islam also say that the tax embezzlement is ethics in seeing from present condition, that is development a lot still not yet realization though taxpayer have paid its tax, so that taxpayer assume the tax payment is a theft. Christendom also say that the tax embezzlement is ethics in seen from Indonesia condition in this time that is to the number of tax apparatus do the corruption from result of tax money, so that make taxpayer do not want to pay for tax.

Key words: Islam, Christian, ethics, tax, embezzlement

Download SNA XII - Q - PPJK 22 "Etika Penggelapan Pajak Perspektif Agama: Sebuah Studi Interpretatif "


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SNA XII - AKMK 20

| Diposting oleh Iman Hidayat | | Edit Entri
STUDI TENTANG HUBUNGAN SISTEM PENGUKURAN KINERJA
STRATEGI INTEGRATIVE, PENYELARASAN STRATEGI
MANUFAKTUR, PEMBELAJARAN ORGANISASIONAL DAN HASIL
AKHIR STRATEGI
(Penelitian Empiris pada Manajer Perusahaan Industri Manufaktur di Banten)

Lili Sugeng Wiyantoro
Ayu Noorida Soerono
Munawar Muchlis
Tubagus Ismail
(Universitas Sultan Ageng Tirtayasa)

ABSTRACT

This research aims to test empirically the relationship integrative strategic performance measurement systems (SPMS), strategic alignment of manufacturing, organizational learning, and strategic outcomes. Data were collected from 560 managers of manufacturing companies in Banten with random sampling. The hypothesis was analyzed using Structural Equation Model (SEM) with the Program Smart PLS (Partial Least Square). The result indicate that there is a positive relationship between integrative SPMS and competitive outcomes associated with both product differentiation and low cost-prices strategies, there is a negative relationship between the strategic alignment of manufacturing and competitive outcomes associated with both product differentiation and low cost price strategies, there is a positive relationship between integrative SPMS and strategic alignment of manufacturing, there is a positive relationship between organizational learning and competitive outcomes associated with product differentiation but organizational learning have a negative relationship with low cost-prices strategies have a negative relationship, and there is a positive relationship between integrative SPMS and organizational learning.

Key words: Integrative Strategic Performance Measurement Systems, Strategic Alignment of Manufacturing, Organizational Learning, Strategic Outcomes, Balance Scorecard

Download SNA XII - AKMK 20 "Studi tentang Hubungan Sistem Pengukuran Kinerja Strategi Integrative, Penyelarasan Strategi Manufaktur, Pembelajaran Organisasional dan Hasil Akhir Strategi"


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SNA XII - AKMK 33

| Diposting oleh Iman Hidayat | | Edit Entri
CARBONACCOUNTING: IMPLIKASI STRATEGIS
PEREKAYASAAN AKUNTANSI MANAJEMEN

Muhammad Ja’far S.
Universitas Islam Sultan Agung
mjafarsyah@yahoo.com

Lisa Kartikasari
Universitas Islam Sultan Agung
lisakartika@yahoo.com.

ABSTRACT

With the advent of the ratification of the Kyoto Protocol by most of the world, including Indonesia, business entities need to consider issues such as trading in carbon allowances (or permits), investment in low- CO2 emission technologies, counting the costs of carbon regularity compliance and passing on the increased cost of carbon regulation to consumers through higher prices. Such considerations require information for informed decision making, thus the need for cost accounting and cost management techniques and measures is evident. Kyoto protocol, dictates how governments, bussiness entities and consumers would need to change behaviour in a new economic environment, termed Carbonomics (Ratnatunga, 2008), or espescially in accounting terminology, named Carbonaccounting.

This study was done to test the management accounting strategic issues that affected on possibility of applying of Carbonaccounting paradigm in Central Java manufactures. Those factors are carbon accounting standards, management control systems, production management, corporate governance and the strategic audit. From 112 companies were taken as samples by direct and indirect mail survey, resulted 47 data from manufacturing industries in Central Java.

This study revealed that management control systems, production management, and corporate governance practices are significant variables that affected the Carbon-Accounting Application.

Keywords: Carboniomics, Carbonaccounting, Kyoto Protocol, Carbon Accounting Standards, Management Control Systems, Production Management, Corporate Governance, Strategic Audit.

Download SNA XII - AKMK 33 "Carbonaccounting : Implikasi Strategis Perekayasaan Akuntansi Manajemen"


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SNA XII - ASPSIA 09

| Diposting oleh Iman Hidayat | | Edit Entri
PENGARUH INTEGRASI ORGANISASI TERHADAP KEMATANGAN
PERENCANAAN SISTEM INFORMASI DAN IMPLIKASINYA
TERHADAP KESUKSESAN PROGRAM APLIKASI SISTEM
INFORMASI MANAJEMEN DAERAH
(Studi Empiris Pada Pemerintah Daerah Kota Palembang)

Masnoni
Fakultas Ekonomi, Universitas Syahyakirti Palembang
Lyna Latifah
Fakultas Ekonomi, Universitas Negeri Semarang

ABSTRACT

This study aims to examine the effect of organization integration on information system planning. The sample of this research are taken from officers of local government in Palembang,the capital city of South Sumatra.From 52 sent questionnaire, there are 32 respondent than send their answer back. Only 32 questinnaire that fulfill the requierements to be processed in final analysis.

We find that organitation integration have a significant positive influence on information system planning. We also find that information system planning,play an important role in system implementation and use. Finally, we provide exploratory evidence that organitation integration and information system planning are positively associated with the succesfull on implementation
locally management information system.

Keywords : itegration organization, planning, locally management information system

Download SNA XII - ASPSIA 09 "Pengaruh Integrasi Organisasi terhadap Kematangan Perencanaan Sistem Informasi dan Implikasinya terhadap Kesuksesan Program Aplikasi Sistem Informasi Manajemen Daerah"


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SNA XII - ASPSIA 13

| Diposting oleh Iman Hidayat | | Edit Entri
Pengaruh Pengalaman Kerja, Independensi, Obyektifitas, Integritas dan
Kompetensi Terhadap Kualitas Hasil Pemeriksaan

Ika Sukriah
Akram
Biana Adha Inapty

Abstract

This research is to examine how far job experience, independency, objectivity, integrity and competency influence quality of audit result. This research is conducted by using method survey to internal auditor of government which have followed Education and Training of Functional Position of Auditor (Diklat JFA), with type research of causality. Data analysis conducted with multiple regression model. The hypothesis tested are revealed as that job experience, independency, objectivity, integrity and competency have influence to quality of audit result as well as partially and simultaneously.

The result of the test revealed that job experience, independency, objectivity, integrity and competency as well as simultaneously influence quality of audit result.Partially, job experience, objectivity and competency have significant influence to quality of audit result. The matter means that more and more job experiences, progressively auditor objective conduct excelsior and inspection mount competency had by auditor, hence progressively mount or good progressively quality result of inspection which was him conducting. We suggest for future research in order to add more variable like etics, audit risk and than to extend the population.

Keywords: job experience, independency, objectivity, integrity, competency, quality of audit result.

Download SNA XII - ASPSIA 13 "Pengaruh Pengalaman Kerja, Independensi, Obyektifitas, Integritas dan Kompetensi Terhadap Kualitas Hasil Pemeriksaan"



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SNA XII - ASPSIA 10

| Diposting oleh Iman Hidayat | | Edit Entri
UJI EMPIRIS MODEL KESUKSESAN SISTEM
INFORMASI KEUANGAN DAERAH (SIKD) DALAM
RANGKA PENINGKATAN TRANSPARASI DAN
AKUNTABILITAS KEUANGAN DAERAH

Imam Mulyono
Politeknik Negeri Malang
imam_mulyono76@yahoo.com

ABSTRACT

The DeLone and McLean model of information system success has much adopted by information researchers to test information success model. This study is purposed to adopt DeLone and McLean model to test the relationship of antecedents (system quality, information quality), and the consequences (individual impact and organizational impact) of the information success (user satisfaction, intended to use). There were 130 respondent participated (treasurer of SKPD and SKPKD in Malang and Batu Cities at East Java Province in this study. Data were collected by surveys and analyzed by Structural Equation Model. The results show that of the nine hypothesized relationships tested, all hypothesized were found to be significant.

Key words: information success, individual impact, organizational impact, system quality, information quality. user satisfaction and intended to use

Download SNA XII - ASPSIA 10 "Uji Empiris Model Kesuksesan Sistem Informasi Keuangan Daerah (SIKD) dalam Rangka Peningkatan Transparansi dan Akuntabilitas Keuangan Daerah"


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SNA XII - ASPSIA 03

Rabu, Juni 8 | Diposting oleh Iman Hidayat | | Edit Entri
PENGARUH KEPUASAN PENGGUNA SISTEM INFORMASI
TERHADAP KINERJA INDIVIDU
(Studi Empiris Pada Pengguna Paket Program Aplikasi Sistem
Informasi Akuntansi Di Indonesia)

Istianingsih
Dr. Wiwik Utami, SE, Msi, Ak.
Fakultas Ekonomi Universitas Mercubuana

ABSTRACT

The purpose of this study is to analyze factors that determine users’ satisfaction on information system and analyze impact of users’ satisfaction on individual performance. This study employs structural equation model (SEM) by applying modified DeLone and McLean (1992) model and Myers (1997) model. This study also test the validity and reliability of indicators of service quality and users’ satisfaction, by adding second order-confirmatory factor analysis (CFA).

This study analyzes data from questionnaires obtained from 204 respondents with various industrial background in Indonesia. Result of this study shows that system quality, information quality, and service quality have significant positive influence on the satisfaction of information systems’ users. This study also finds that users’ satisfaction significantly influence individual performance.

Keywords: service quality, system quality, information quality, user satisfaction, individual performance.

Download SNA XII - ASPSIA 03 "PengaruhKepuasan Pengguna Sistem Informasi terhadap Kinerja Individu"

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SNA XII - ASPSIA 02

| Diposting oleh Iman Hidayat | | Edit Entri
Pengaruh Organizational Learning dan IT Capability Terhadap Financial
Performance, dengan IT Capability Sebagai Variabel Antara

Sadat Amrul S. alumnus Maksi Undip Semarang,
Eny Hardi alumnus Unbraw Surabaya

Abstract

This research test the influence organizational learning to financial performance with IT Capability as intervening variable use multiple regression analysis extended with method path anayisis. Research population is go public manufacturing business which written in Indonesian Capital Market Directory 2005. Research sample is top manager, with respon rate equal to 35,3% from pulations amount of 150. Statistic analysis result indicated that organizational learning direct influence to financial performance, that way also organizational learning have an effect on to IT Capability. Result of this research also indicate that organizational learning have an direct effect to IT Capability, and IT Capability direct influence to financial performance. Is while IT Capability don't have an effect on direct to financial performance. That way also organizational learning variable don't have an effect on to financial performance through IT Capability.

Keywoods: organization learning, information technology capability, financial performance.

Download SNA XII - ASPSIA 02 "Pengaruh Organizational Learning dan IT Capability Terhadap Financial Performance, dengan IT Capability Sebagai Variabel Antara"

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SNA XII - PPJK 16

| Diposting oleh Iman Hidayat | | Edit Entri
HUBUNGAN PERBEDAAN LABA AKUNTANSI & LABA PAJAK
DENGAN PERILAKU MANAJEMEN LABA DAN PERSISTENSI LABA

SANTI ARYN WIRYANDARI
YULIANTI
UNIVERSITAS INDONESIA

ABSTRACT

The focus of this study is to see the relationship between book-tax income differences and the quality of earnings. Using Earnings Distribution model (Burghstahler & Dichev, 1997), we find that companies in Indonesia are practicing earnings management to avoid reporting losses. This earnings management activity further tested using the Deferred Tax Expense as a mean of prediction. We find that Deferred Tax Expense has no significant relationship with the earnings management activity, therefore can’t be used to predict earnings management activity. We also examine the other earnings quality measurement, namely earnings persistence. Using book-tax income, we tested whether positive book-tax differences can be used to measure earnings persistence. We find that companies with large positive book-tax differences have significantly less persistent earnings, accruals and cash flows. Therefore this research finds that book-tax income difference has the ability to detect earnings quality, which is the persistence of future
earnings.

Key words: Book-tax difference, deferred tax expense, earnings management, earnings persistance.

Download SNA XII - PPJK 16 "Hubungan Perbedaab Laba Anuntansi dan Laba Pajak dangan Perilaku Manajemen Laba dan Persistensi Laba"


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SNA XII - PPJK 04

| Diposting oleh Iman Hidayat | | Edit Entri
PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK BADAN TERHADAP
PENINGKATAN PENERIMAAN PAJAK YANG DIMODERASI OLEH
PEMERIKSAAN PAJAK PADA KPP PRATAMA

Asri Fika Agusti
Vinola Herawaty

Abstract

This research intends to know whether the corporate tax payer compliance level had a influence toward increase of tax revenues, investigate the influence between tax audit toward increase of tax revenues, and investigate how the influence between the corporate tax payer compliance level and increase of tax revenues with moderated by tax audit. This research using the primary data obtained from Kantor Pelayanan Pajak Pratama Jakarta Grogol Petamburan, for the year of 2006 and 2007. This research used multiple regression.

This research proved that there’s a significant positive influence between the corporate tax payer compliance level and increase of tax revenues. There’s an unsignificant negative influence between the tax audit and increase of tax revenues. The influence between the corporate tax payer compliance level and increase of tax revenues is significantly weakened by tax audit.

Keywords : The corporate tax payer compliance level, Tax audit, Increase of tax revenues.

Downoad SNA XII - PPJK 04 "Pengaruh Tingkat Kepatuhan Wajib Pajak Badan terhadap Peningkatan Penerimaan Pajak yang Dimoderasi oleh Pemeriksaan Pajak pada KPP Pratama"

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SNA XII - PPJK 15

| Diposting oleh Iman Hidayat | | Edit Entri
PERSEPSI WAJIB PAJAK TERHADAP SUNSET POLICY

WAWAN HERMANSYAH
TARJO
NURUL HERAWATI

ABSTRACT

The major purpose of this study is to analyze the effect of taxpayers perception on sunset policy. Research design is survey research using quesionaire as instrument. The respondents of the study are civil service who have at classification IIIa to IVe. The research population was 27.007 taxpayers in hospital, Bangkalan of government, college, elementary school, junior high school, and senior high school. The research sample was 397 taxpayers. The data was analyzed using structural equation modeling (SEM) with AMOS version 5.0.

The finding of this study show that, the effect of: (1) knowledge taxpayers on name intention is positive and significant, (2) knowledge taxpayers on quality is intention positive and significant, (3) knowledge taxpayers on sacrifice is intention positive and significant, (4) name on taxpayers perception is intention positive and significant, (5) quality on taxpayers perception is intention positive and significant, (6) sacrifice on taxpayers perception is intention negatif and not significant, (7) knowledge on perception by name is intention, (8) knowledge on perception by quality is intention, (9) knowledge on perception by sacrifice is intention.

Key Words: taxpayers perception, sunset policy, name, quality, and sacrifice.

Download SNA XII - PPJK 15 "Persepsi Wajib Pajak terhadap Sunset Policy"

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SNA XII - ASPAK 07

| Diposting oleh Iman Hidayat | | Edit Entri
STUDI KEBUTUHAN INFORMASI
PENGGUNA LAPORAN KEUANGAN PEMERINTAH

Rr. Sri Pancawati Martiningsih
Jurusan Akuntansi Fakultas Ekonomi Universitas Mataram

ABSTRACT

The aim of this research is to identify the user information needs of the governmental financial reports and the suitability between the rules of the governmental financial reports and user needs of the governmental financial reports. Respondents in this research are the society as one of the main user groups of the governmental financial reports. The respondents are 457 people from 10 provinces in Indonesia.

Data are collected by a survey method. Questionnaires are distributed by both directly and mail. The statistic method used in testing the hypothesis is one sample t-test. Comparison between the rules of the governmental financial reports and the user information needs of the governmental financial reports is done by using content analysis. An additional analysis is conducted in order to know the influences of respondents’ characteristics towards the user information needs of the governmental financial reports by using Multivariate Analysis of Variance (MANOVA).

The result indicates that the financial information, the compliance to the rules, performance, planning and budgeting, and narrative information are strongly needed in the governmental financial reports. The information about the economic condition is less needed in the governmental financial reports. Having been compared with the rules of the governmental financial reporting in The Government Regulation No. 24, 2005 (Government’s Standard of Accounting) and The Regulation of the Minister of Domestic Affairs No. 13, 2006, the rules of the governmental financial reporting did not completely accordance with the user needs. Meanwhile, the MANOVA result indicates that the characteristics of respondents, i. e. the education level (senior high school, diploma, undergraduate and graduate) and the education background (accounting and nonaccounting) significantly influence the user information needs of the governmental financial reports.

Key words: user information needs of the governmental financial reports, financial information, the compliance to the rules, performance, planning and budgeting, and narrative information

Download SNA XII - ASPAK 07 "Study Kebutuhan Informasi Penggunaan Laporan Keuangan Pemerintah"

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SNA XII - AKPM 12

| Diposting oleh Iman Hidayat | | Edit Entri
ANALISIS KEBIJAKAN DIVIDEN: SUATU PENGUJIAN DIVIDEND
SIGNALING THEORY DAN RENT EXTRACTION HYPOTHESIS

Pratana Puspa Midiastuty, SE. M.Si. Ak
Eddy Suranta, SE. M.Si. Ak
DR. Rini Indriani, SE., M.Si., Ak
Elizabeth, SE
(Fakultas Ekonomi Universitas Bengkulu)

ABSTRACT

The research examines the policy of dividend by using dividend signaling theory and rent extraction hypothesis. The policy can be seen from the change of dividend published by company. The first hypothesis is tested by event study, the second hypothesis is tested by the paired samples t test, and the third hypothesis is tested by independent samples t test. The analysis implemented to 121 non financial companies that listed in Indonesia stock exchange at 2002-2006.

The result of this research shows that when the company publishes the increasing of dividend it makes the market act positively and when the company publishes decreasing of dividend at makes the market negatively. This act positively and negatively can be seen from average abnormal return that positive significant and negative significant on the dividend announcement date. The result also shows there is difference between the profitabilitas of company now with profitabilitas of company in the future that published the increasing (decreasing) of dividend. The result can be seen from average ROEt+1 > average ROEt on the increasing of dividend, and average ROEt+1 < average ROEt on the decreasing of dividend with significant 5%. The result supports dividend signaling theory.

But when the market interprets increasing (decreasing) of dividend on the companies have majority stockholders (controlling shareholder) and minority stockholder as the signal of controlling shareholder whether they willing and unwilling to do expropriation toward the minority stockholder. The result of this research shows there is not difference of market reaction that be grown by the companies have controlling shareholder and by the companies have not controlling shareholder on the increasing (decreasing) of dividend. The result does not support rent entraction hypothesis.

Keywords : Dividend signaling theory, rent extraction hypothesis, majority stockholder (controlling shareholder), minority stockholder

Download SNA XII - AKPM 12 "Analisis Kebijakan Dividen : Suatu Pengukuran Dividend Signaling Theory dan Rent Extraction Hypothesis.

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SNA XII - AKPM 62

| Diposting oleh Iman Hidayat | | Edit Entri
Pengaruh Optimalisasi Jangka Pendek Managemen
pada Tingkat Pengungkapan Wajib Informasi Perusahaan
Sebelum dan Sesudah Perubahan Peraturan Undang-Undang
Pengungkapan Laporan Tahunan

Paulina Sutrisno

Abstract

This research is intended to conduct investigation on whether the short-term optimization by management in an effort to achieve certain earnings (avoiding a loss report and an earnings decrease report), will have an influence on the level of the mandatory disclosure of corporate information. This research also examines the difference on the level of disclosure by company suspected on conducting short-term management optimization in the conditions of before and after the amendment of the law on mandatory disclosure, which stresses the wideness on the corporate information disclosure.

This research finding shows that the larger management conducts short-term optimization through a budget cut on discretionary expenditures, the lower the level of corporate information mandatory disclosure. This finding shows the new law on corporate information mandatory disclosure, which stresses the wideness on the corporate information disclosure in an effective way, can clearly detect companies conducting short-term optimization.

Keywords: real earnings management, short-term optimization, level of mandatory information disclosure.

Download SNA XII - AKPM 62 "Pengaruh Optimalisasi Jangka Pendek Managemen pada Tingkat Pengungkapan Wajib Informasi Perusahaan Sebelun dan Sesudah Perubahan Peraturan Undang-undang Pengungkapan Laporan Keuangan"
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SNA XII - AKPM 91

| Diposting oleh Iman Hidayat | | Edit Entri
KONSERVATISME PERUSAHAAN DI INDONESIA
DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA

Cynthia Sari
Desi Adhariani
Fakultas Ekonomi Universitas Indonesia

ABSTRACT

This research discusses the finanical statement conservatism level and its determinants. Obervations are done for manufacturing companies listen in Jakarta Stock Exchange in 2005 and 2007. The factors identified are debt/equity hypothesis (proxied by leverage ratio) and size hypothesis (measured by firms size, firm risk, capital intensity and concentration ratio of manufacturing industry). Conservatism level is measured by Non-Operating Accruals and Discretionary Accruals. Using multiple regression, the results show that concentration ratio, capital intensity and firm size are the significant factors.

Keywords: Conservatism, debt/equity hypothesis, size hypothesis.

Download SNA XII - AKPM 91 "Konservatisme Perusahaan di Indonesia dan Faktor-faktor yang mmpengaruhinya.

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SNA XII - AKPM 54

| Diposting oleh Iman Hidayat | | Edit Entri
FAKTOR-FAKTOR YANG MEMENGARUHI LUAS PENGUNGKAPAN DAN
IMPLIKASINYA TERHADAP ASIMETRI INFORMASI

Meliana Benardi K.
(STIE Tanjung Selor)

Sutrisno
Prihat Assih
(Fakultas Ekonomi Universitas Brawijaya)
ABSTRACT

The aim of this research is to analyze the factors that influence disclousure extend and its implications to information asymetry. Disclousure extend in this research related to firm characteristics measured by some factors, that is firm’s structure, firm’s performance, and firm’s market. This research using 40 manufacturing companies listed at Indonesian Stock Exchange in the period of 2005-2007. The tools analysis used in this research are multiplelinear regression and simple-linear regression.

The result of this research show that characteristics related to structure only firm size variable is positively significant associated with variation of annual report disclousure extend, whereas leverage variable and the portion of stock owned by public investors are not significant. Characteristics related to performance which measures with liquidity and profitability variables are not effect the variation annual report disclousure extend. Characteristics related to market which measures with auditors size and scope of bisnis variable are significant positively associated with variation annual report disclousure extend. Finally, disclousure extend enable decrease information asymmetry.

Keyword : Firm characteristics, Annual Report Disclousure, Information Asymmetry.

Download SNA XII - AKPM 54 "Faktor-faktor yang Mempengaruhi Luas Pengungkapan dan Implikasinya terhadap Asimetri Informasi"

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SNA XII - AKPM 119

| Diposting oleh Iman Hidayat | | Edit Entri
PSAK NO. 5 (REVISI): FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN
DAN DAMPAKNYA TERHADAP FORWARD EARNING RESPONSE
COEFFICIENT
(FERC)

Fitriany SE, Msi, Ak.
Sandra Aulia
(Fakultas Ekonomi Universitas Indonesia)

Abstract

PSAK 5 (revised) on segment reporting have been enacted in Indonesia since January 2, 2002. Prior to this PSAK, segment information of a company and its subsidiary are presented only by the grouping of business segments. Under the PSAK revisions, presentation of segment information becomes more complicated where the company should present segment information in the forms of primary and secondary.

This study aims to determine the factors that influence the number of segments disclosed by a firm related to the issuance of PSAK 5 (revision). In addition, this study is also to investigate as to whether the adoption of PSAK 5 (revision) is able to increase the market ability to predict the firms’ future earning, as reflected in the forward earning response coefficient (FERC). The FERC is the association between current-year returns and nextyear earnings (stock price informativeness).

This study uses financial statement data of listed manufacturing companies in the Indonesian Stock Exchange where the PRE period is 2000-2001 and POST period is 2003-2004. This study found empirical evidence that the factors influencing the number of segments disclosure are size, complexity and competition. The study also proved that incremental effect occurs on FERC by increasing the number of segments disclosed in the POST period. In short, the application of PSAK 5 (revised) can increase the market’s ability to predict firms’ future earning. This is consistent with the purpose of applying PSAK 5 (revision) which is to help investors better understand the performance of a company and better assess the net cash flow of the future of a company.

Keywords: PSAK No. 5 (Revised 2000); Disclosure Of Segment; Forward Earning Response Coefficient.

Download SNA XII - AKPM 119 "PSAK No 5 (Revisi) : Faktor yang Mempengaruhi Pengungkapan dan Dampaknya Terhadap Forward Earning Response Coefficient"

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SNA XII - PPAK 01

| Diposting oleh Iman Hidayat | | Edit Entri
Orientasi Self Presentational dan Kemauan untuk Berprestasi dengan Motivasi Self
Presentational sebagai Variabel Moderating

Novrys Suhardianto
M. Suyunus
(Universitas Airlangga)

ABSTRACT

This research has identified the effect of self presentational orientation to the willingness to perform by using self presentational motivation as moderating variable. The purpose of this research was to show that the performance of a task while anticipating a performance evaluation can stimulate either a positive or negative sentiment and that the direction of the sentiment depends upon the protective or acquisitive self-presentational orientation of the evaluatee.

This research used laboratorium experimental design to test the hypothesis. Fifty three accounting students addressed a comprehensive accounting problem after being told that the results of their performance would be reviewed by accounting department committee. Self-presentational orientations within the subjects were induced by altering the performance standard level against which the evaluators would judge each subject's work. One experiment group’s performance was induced by comparing its performance to PPAk students as manipulative competitor. The other experiment group performance would be compared to accounting training student.

The results supported the hypothesis that, given a desire to impress the evaluators, individuals who perform a task for acquisitive purposes will be more willing to continue to participate in the task than their protective counterparts. However, there is one of hypothesis that could not be confirmed by this research. The unconfirmed hypothesis is that the self presentational motivation doesn’t moderate the relationship of self presentational orientation and willingness to perform.

Keywords: self presentational orientation, self presentational motivation and willingness to perform.

Download SNA XII - PPAK 01 "Orientasi Self Presentation dan Kemauan untuk Berprestasi dengan Motivasi Self Presentational sebagai Variabel Moderating"


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SNA XII - AKPM 87

| Diposting oleh Iman Hidayat | | Edit Entri
PENGARUH DIVERSIFIKASI KORPORAT TERHADAP EXCESS VALUE
PERUSAHAAN MANUFAKTUR, PERDAGANGAN GROSIR DAN ECERAN, SERTA
PROPERTI DAN REAL ESTAT YANG TERDAFTAR DI BEI TAHUN 2005 - 2007

Annaria Setionoputri
Institut Bisnis dan Informatika Indonesia
Carmel Meiden
Institut Bisnis dan Informatika Indonesia
Dergibson Siagian
Institut Bisnis dan Informatika Indonesia

ABSTRACT

In recently years, The increases of corporate diversification will become a core of debate, whether that diversification would bring an advantage for corporate or bring negative influence in a long term on competitive excellent company value. The Purpose of this research is to test the influence of corporate diversification to excess value. In this research, we estimated that diversification strategy will increase firm value, especially in manufacture, trading wholesale & retail, and properti & real estate sector in Indonesia. In relation with firm characteristics it shows that leverage, tobinsq, size, age of company, and total segment significantly related with firm value.

Key words: diversification, excess value, firm value, segment sales.

Download SNA XII - AKPM 87 "Pengaruh Deversifikasi Korporate terhadap Excess Value Perusahan Manufaktur, Perdagangan Grosir dan Eceran, serta Properti dan Real Estat yang Terdaftar di BEI tahun 2005 - 2007"


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SNA XII - AKPM 99

| Diposting oleh Iman Hidayat | | Edit Entri
PENGARUH KECAKAPAN MANAGERIAL TERHADAP
MANAGEMEN LABA DENGAN KUALITAS AUDITOR
SEBAGAI VARIABEL PEMODERASI

Indra Isnugrahadi
Indra Wijaya Kusuma

Universitas Gadjah Mada Yogyakarta

The objective of this study is to investigate the impact of managerial ability on earnings management. Furthermore, this study also examines the effect of auditor quality on the relationship between managerial ability and earnings management.

The sample of the study is the manufacturing companies listed in the Indonesian Stock Exchange. The number of the samples of the company is 99 (396 firms-year). The managerial ability is measured using Data Envelopment Analysis (DEA). The earnings management is measured using modified Jones model. The quality of auditor is measured using the perception of the users of financial report on auditor quality by categorized between auditor from big four audit firm (high quality) and auditor from non big four audit firm (low quality).

The result indicated that the managerial ability had an impact on the earnings management. However, auditor quality did not have any impact on the relationship between managerial ability and earnings management.

Keywords: managerial ability, earnings management, auditor quality, Data Envelopment Analysis (DEA)
Download SNA XII - AKPM 99 "Pengarug Kecakapan Manajerial Terhadap Managemen Laba dengan Kualitas Auditor sebagai Variabel Pemoderasi"


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SNA XII - AKPM 100

| Diposting oleh Iman Hidayat | | Edit Entri
PENGARUH PENGUMUMAN INDONESIA SUSTAINABILITY REPORTING AWARD
(ISRA) TERHADAP ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM
(Studi Kasus Pada Perusahaan Pemenang ISRA Periode 2005-2008)

Ferry Budiman
Supatmi

Abstract

This research studies the impact of Indonesia Sustainability Reporting Award (ISRA) to abnormal return and trading value activity. The impact of award publication could be seen from what there are some differences between abnormal return and trading value activity with the ISRA announcement.

The research samples are 13 companies which accept the appreciation of ISRA period 2005-2008 by using purposive sampling method. The research data that used is secondary data that consist of daily closing price of shares and daily trading volume with an estimation period during 30 days and event period during 11 days by using a market adjusted model. Hypothese are tested by Wilcoxon Sign Test.

The result of this research proves that there is significant difference in abnormal return between the ISRA announcement and the days after ISRA publication, but trading value activity is not difference.

Key words: Sustainability Reporting, Abnormal Return, Trading Value Activity

Download SNA XII - AKPM 100 "Pengaruh Pengumuman Indonesia Sustainability Reporting Award (ISRA) terhadap Abnormal Return dan Volume Perdagangan Saham"

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SNA XII - AKPM 106

Selasa, Juni 7 | Diposting oleh Iman Hidayat | | Edit Entri

SIMULTANITAS AKTIVISME INSTITUSIONAL, STRUKTUR
KEPEMILIKAN, KEBIJAKAN DIVIDEN DAN UTANG
DALAM MENGURANGI KONFLIK KEAGENAN
(Studi Empiris pada Perusahaan Go Publik di Indonesia)

DR. MURSALIM, SE., MSi., Akt.
Universitas Muslim Indonesia (UMI) Makassar

This study investigated the simultaneaity of five financial variables that are hypothesized to agency problem. It builds a model showing that institution activism, institutional and managerial ownership, dividend and debt policy are determined simultaneously as each of the variables is hypothesized to decrease agency problem. Furthermore, the research is aimed at examining the effect of institution activism, ownership structure by institutional and managerial ownership on the financing decisions by dividend and debt policy.

The research tested hypotheses by using Hausman’s specification test and two-stage least squares test. Hypotheses testing was conducted by using research sample of 70 manufacture company the registered in the Indonesia Stock ExcHange during the years of 2000-2006. The samples determined by using a purposive sampling method. The research tested one hypotheses by Hausman’s specification test and the research result shows that institution activism, institutional and managerial ownership, dividend and debt policy are determined simultaneously to decrease agency problem.

The research tested other hypotheses by two-stage least squares test. The research results shows that institutional ownership has a significant affects on the dividend and negative significant affects on the debt policy. Further results, that institution activism has a significant affects on the debt policy and institutional ownership, and that managerial ownership negative significant affects on the institution activism. Other result, that relationship a substitute between the institutional and managerial ownership.

On the contrary, result shows that institution activism do not have a significant affects on the dividend policy, and the managerial ownership do not have a significant affects on the dividend and debt policy. Finally, this study shows that dividend policy do not have a significant affects on the debt policy.

Keywords : agency problem, institutional activism, institutional and managerial ownership, dividend and debt policy.

Download SNA XII - AKPM 106 " Simutanisasi Aktivisme Institutional, Struktur Kepemilikan, Kebijakan Dividen dan Utang dalam Mengurangi Konflik Keagenan"


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SNA XII - AKPM 92

| Diposting oleh Iman Hidayat | | Edit Entri

ANALISIS REAKSI PASAR TERHADAP PENGUMUMAN
PERGANTIAN KANTOR AKUNTAN PUBLIK
(Studi Pada Perusahaan Publik Di Indonesia)

Marsela Diaz
Dosen Politeknik Negeri Pontianak
dan mahasiswa Program Magister Akuntansi Universitas Brawijaya

Abstrak

This research aims to examine the effect of auditor switching on the investor behavior which is indicated by market reaction. Market reaction is measured using cumulative abnormal stock returns around the announcement date of auditor switching. This research also classify auditor based on their size, i.e. the Big Four and non-Big Four. The reason for this classification is the notion that there is difference in audit quality between the Big Four and non-Big Four.

The results of the analysis show that there is market reaction, which is indicated by negative cumulative abnormal stocks returns around the announcement date of auditor-switching to the switch are from Non-Big Four to the Big Four and from the Big Four to Non-Big Four. Based on these results I concluded that there is information content in the announcement of auditor switching, and investor perceived the announcement as bad news. The result also show that there is possibility investor do not perceived switching from Non-Big Four to the Big Four as companies’ effort to obtain better audit quality for their financial statements.

Keywords : Audit quality, auditor switching, cumulative abnormal stock returns, information content, market reaction.
Download SNA XII - AKPM 92 "Analisis Reaksi Pasar Terhadap Pengumuman Penggantian Kantor Akuntan Pubik
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Seminar Nasional Akuntansi XII - Palembang

| Diposting oleh Iman Hidayat | | Edit Entri
Simposium Nasional Akuntansi (SNA) merupakan wadah bergengsi ekslusif untuk mempresentasikan hasil riset terbaik di bidang akuntansi oleh para peneliti, pendidik, mahasiswa, dan praktisi dari seluruh Indonesia dan mancanegara seperti Australia, Singapura, dan Malaysia. SNA merupakan agenda rutin Ikatan Akuntan Indonesia-Kompartemen Akuntan Pendidik (IAI-KAPd) sejak tahun 1997 silam di Yogyakarta. Simposium ini merupakan wujud dari program Ikatan Akuntan Indonesia khususnya Kompartemen Akuntan Pendidik untuk memajukan kualitas pendidikan akuntansi di Indonesia. SNA XII tahun 2009 dilaksanakan di Kota Palembang dengan Fakultas Ekonomi Universitas Sriwijaya sebagai koordinator pelaksana yang dalam pelaksanaannya akan dibantu oleh beberapa perguruan tinggi di Kota Palembang.

Nama kegiatan ini adalah SIMPOSIUM NASIONAL AKUNTANSI (SNA) XII yang merupakan kegiatan ilmiah untuk menyajikan makalah hasil-hasil penelitian di bidang akuntansi keuangan dan pasar modal, akuntansi manajemen dan keperilakuan, sistem informasi dan pengauditan, perpajakan, akuntansi sektor publik, dan akuntansi syariah serta bidang vokasi, yang dilakukan oleh praktisi, peneliti, pendidik dan mahasiswa di seluruh Indonesia dan negara lain serta sidang Pleno yang membahas tentang pengelolan keuangan daerah untuk meningkatkan akuntantabilitas dan transparansi keuangan daerah. Tema Simposium Nasional Akuntansi XII adalah "Peranan Akuntansi Sektor Publik Dalam Meningkatkan Akuntanbilitas dan Transparansi Pengelolaan Keuangan Daerah”. Tema ini dipilih karena masih lambannya pertanggungjawaban keuangan daerah sehingga penyusunan laporan keuangan daerah belum dapat dilakukan oleh pemerintan daerah secara optimal dalam rangka meningkatkan akuntabilitas dan transparansi keuangan daerah.

Simposium Nasional Akuntansi XII bertujuan mengembangkan ilmu dan praktik akuntansi berbasis riset, dan mengasah kemampuan para akademisi, mahasiswa, dan praktisi dalam melakukan riset di bidang akuntansi. Secara khusus SNA XII bertujuan :
  • Memberikan wadah komunikasi ilmiah untuk memaparkan hasil penelitian (studi empiris) akuntansi dalam suatu forum ilmiah.
  • Mengembangkan wawasan dan menambah khasanah disiplin ilmu akuntansi.
  • Mengembangkan minat pendidik, mahasiswa dan praktisi untuk melakukan penelitian dalam bidang akuntansi.
  • Mengembangkan minat dosen dan mahasiswa untuk menulis kajian teoritis atau penelitian empiris atas perkembangan teori dan praktik akuntansi.
  • Mendorong perkembangan kualitas penelitian akuntansi Indonesia.
  • Memperoleh masukan dalam perbaikan materi dan proses pengajaran akuntansi dalam berbagai jenjang pendidikan, khususnya mengenai keuangan daerah dan akuntansi sektor publik.
  • Menemukan relevansi teori dan hasil riset akuntansi dalam praktik sektor swasta dan sektor publik, khususnya pemerintah daerah.

Jurnal Simposium Nasional Akuntansi XII (SNA 12)

1. AKPM (Akuntansi Keuangan dan Pasar Modal)

AKPM 92

Analisis Reaksi Pasar Terhadap Pengumuman Pergantian Kantor Akuntan Publik

Marsela Diaz

AKPM 106

Simultanitas Aktivisme Institusional, Struktur Kepemilikan, Kebijakan Deviden, dan Utang dalam Mengurangi Konflik Keagenan (Studi Empiris pada Perusahaan Go Publik di Indonesia)

Dr. Mursalim,SE.,Msi.,Akt.

AKPM 38

Faktor - Faktor Penentu Kualitas Pelaporan Keuangan Dan Kepercayaan Investor

Zaenal Fanani
Sri Ningsih
Hamidah

AKPM 100

Pengaruh Pengumuman Indonesia Sustainability Reporting Award (ISRA) terhadap Abnormal Return dan Volume Perdagangan Saham (Studi Kasus pada Perusahaan Pemenang ISRA Periode 2005-2008)

Ferry Budiman
Supatmi

AKPM 99

Pengaruh Kecakapan Managerial terhadap Managemen Laba dengan Kualitas Auditor sebagai Variabel Pemoderasi

Indra Isnugrahadi
Indra Wijaya Kusuma

AKPM 87

Pengaruh Diversifikasi Korporat terhadap Excess Value Perusahaan Manufaktur, Perdagangan Grosir dan Eceran, Serta Properti dan Real Estat Yang Terdaftar di BEI Tahun 2005-2007

Annaria Setionoputri,SE
CARMEL Meiden,SE, Ak,M.Si
Dergibson Siagian

AKPM 119

PSAK NO.5: Faktor yang Mempengaruhi Pengungkapan dan Dampaknya terhadap Forward Earnings Response Coeficient (FERC)

Fitriany
Sandra Aulia

AKPM 54

Faktor-Faktor yang Mempengaruhi Luas Pengungkapan dan Implikasinya terhadap Asimetri Informasi (Studi Pada Perusahan-Perusahaan Sektor Manufaktur yang Go Public di Bursa Efek Indonesia)

Meliana Benardi K., SE., MSA. Ak.
Prof. Dr. Sutrisno, SE., M.Si., Ak.
Dr. Prihat Assih, SE., M.Si., Ak.

AKPM 91

Konservatisme Perusahaan di Indonesia dan Faktor-Faktor yang Mempengaruhinya

Cynthia Sari
Desi Ardhariani

AKPM 26

Model OHLSON (1999) dan Prediksi Return

Dewa Gede Wirama

AKPM 62

Pengaruh Optimalisasi Jangka Pendek Managemen pada Tingkat Pengungkapan Wajib Informasi Perusahaan Sebelum dan Sesudah Perubahan Peraturan Undang-Undang Pengungkapan Laporan Keuangan

Paulina Sutrisno

AKPM 111

Indikasi Earnings Management pada Initial Public Offering

Moh. Adi Irawan
Tatang ary Gumanti

AKPM 12

Analisis Kebijakan Dividen: Suatu Pengujian Dividend Signaling Theory dan Rent Extraction Hypothesis

Pratana Puspa Midiastuty
Eddy Suranta
Dr. Rini Indriani
Elizabeth

AKPM 30

Fenomena Manajemen Laba Menjelang IPO dan Kaitannya dengan Nilai Perusahaan Perdana Serta Kinerja Perusahaan Pasca IPO: Studi Empiris pada Perusahaan yang IPO di Indonesia Tahun 2000 - 2003

Niken Astria Sakina Kusumawardhani
Sylvia Veronica Siregar
2. PPAK (Pendidikan Akuntansi)

PPAK 01

Orientasi Self Presentational dan Kemauan untuk Berprestasi dengan Motivasi Self Presentational sebagai Variabel Moderating

Novrys Suhardianto
M. Suyunus
3. ASPAK (Akuntansi Keuangan)

ASPAK 46

Perbandingan Indikator Kinerja Keuangan Pemerintah Propinsi se-Sumatera Bagian Selatan

Heny Susantih

ASPAK 07

Studi Kebutuhan Informasi Pengguna Laporan Keuangan Pemerintah

Rr. Sri Pancawati Martiningsih
4. ASPAM (Akuntansi Manajemen)

ASPAM 18

Analisis Variabel Aanteseden Perilaku Auditor Internal dan Konsekuensinya terhadap Kinerja: Studi pada Auditor di Lingkungan Aparat Pengawasan Intern Pemerintah Lembaga Pemerintah non Departemen

Arywarti Marganingsih,S.E.,M.S.Ak
Dwi Martani
5. PPJK (Perpajakan)

PPJK 15

Persepsi Wajib Pajak terhadap Sunset Policy

Wawan Hermansyah, SE.
Dr. Tarjo, SE., M.Si.
Nurul Herawati, SE., M.Si.

PPJK 04

Pengaruh Tingkat Kepatuhan Wajib Pajak Badan terhadap Peningkatan Penerimaan Pajak yang Dimoderasi Oleh Pemeriksaan Pajak pada KPP Pratama

Asri Fika Agusti
Vinola Herawaty

PPJK 16

Hubungan Perbedaan Laba Akuntansi dan Laba Pajak dengan Perilaku Manajemen Laba dan Persistensi Laba

Santi Aryn Wiryandari
Yulianti
6. ASPSIA (Sistem Informasi dan Auditing)

ASPSIA 02

Pengaruh Organizational Learning dan IT Capability terhadap Financial Performance dengan IT Capacity sebagai Variabel Antara

Sadat Amrul
Enny Hardi

ASPSIA 03

Pengaruh Kepuasan Pengguna Sistem Informasi terhadap Kinerja Individu (Studi Empiris pada Pengguna Paket Program Aplikasi Sistem Informasi Akuntansi di Indonesia)

Istianingsih
Wiwik Utami

ASPSIA 10

Uji Empiris Model Kesuksesan Sistem Informasi Keuangan Daerah (SIKD) dalam Rangka Peningkatan Transparansi dan Akuntabilitas Keuangan Daerah

Imam Mulyono, SE.,M Si., Akt

ASPSIA 13

Pengaruh Pengalaman Kerja, Independensi, Obyektifitas, Integritas, dan Kompetensi terhadap Kualitas Hasil Pemeriksaan (Studi Empiris pada Auditor di Inspektorat Se-Pulau Lombok)

Ika Sukriah, ST., MSA.
Dr. Akram, M.Si.
Biana Adha Inapaty, SE., M.Si., Akt.

ASPSIA 09

Pengaruh Integrasi Organisasi terhadap Kematangan Perencanaan Sistem Informasi dan Implikasinya terhadap Kesuksesan Program Aplikasi Sistem Informasi Manajemen Daerah

Masnoni, SE., M.Si,
Lyna Latifah, SE., M.Si.
7. AKMK (Akuntansi Manajemen dan Keperilakuan)

AKMK 33

Carbonaccounting: Implikasi Strategis Perekayasaan Akuntansi Manajemen

Muhammad Jafar S.

AKMK 20

Studi tentang Hubungan Sistem Pengukuran Kinerja Strategi Integrative,Penyelarasan Strategi Manufaktur,Pembelajaran Organisasional, dan Hasil Akhir Strategi (Penelitian Empiris pada Manajer Perusahaan Industri Manufaktur di Banten)

Lili Sugeng Wiyantoro,SE.,MSI.,AKT

AKMK 29

Pengaruh Kinerja Lingkungan terhadap Corporate Social Responsibilty (CSR) Disclosure dan Kinerja Finansial Perusahaan Manufaktur yang Terdaftar di BEI

Adilla Noor Rakhiemah
Dian Agustia

AKMK 26

Pembagian Informasi Secara Vertikal dalam Budgeting Sharing dan Pengaruhnya terhadap Kinerja Manajerial (Kajian Empiris pada Perusahaan Manufaktur yang Listed di Bursa Efek Indonesia)

Baiq Anggun HL

AKMK 22

Debiasing Outcome Effect dalam Penilaian Kinerja: Suatu Studi Eksperimen

Jesica Handoko,SE.,M.Si,Ak.

AKMK 27

Pengujian Efek Resensi dan Pengetahuan pada Penyajian Informasi Analisis Fndamental dan Teknis: Studi Empiris pada Pengambilan Keputusan Invenstasi Saham

Liza Alvia
Dedhy Sulistiawan

AKMK 30

Pengaruh Sistem Akuntansi Manajemen terhadap Hubungan Manajemen Kualitas Proses dan Kinerja Kualitas Produk

Bertha Kusuma Wardani
Muhammad Ja'far Shodiq,SE,Ssi,Msi

AKMK 21

Analisis Keputusan Kepatuhan Pajak: Strategi Audit Random,Perceived Probability of Audit dan Pemahaman Etika Pajak (Studi Eksperimen Laboratorium)

Meinarni Asnawi

AKMK 28

Penganggaran Partisipatif: Efek Pembelajaran Teori Keagenan dan Penatalayanan terhadap Kinerja Manajer dengan Sikap dan Komitmen Organisasi sebagai Variabel Pemediasi (Suatu Penelitian Eksperimental)

Hermadi Widijanto
8. SIAE (Sistem Informasi, Auditing dan Etika Profesi)

SIAE 25

Pengaruh Kualitas Informasi, Kemampuan Individual, dan Norma Subyektif terhadap Minat Mahasiswa dalam Menggunakan Internet sebagai Sumber Pustaka

Femilia Zahra

SIAE 41

Faktor-Faktor Determinasi kualitas audit suatu studi dengan pendekatan earnings surprise benchmark

Arie Wibowo
Hilda Rossieta,Ph.D

SIAE 39

Pengaruh Konflik Pekerjaan Keluarga terhadap Turn Over Intentions dengan Kepuasan Kerja Sebagai Variabel Intervening (Studi Empiris pada Auditor Kantor Akuntan Publik di Indonesia)

Ifah Latifah

SIAE 42

Pengaruh Gaya Kepemimpinan Situasional, Motivasi Kerja, Locus of Control terhadap Kepuasan Kerja, dan Prestasi Kerja Auditor

Jena Sarita
Dian Agustia

SIAE 22

Peran Auditor Spesialisasi Industri dalam Mengurangi Managemen Laba Akrual dan Managemen Laba Real pada Perioda Sebelum dan Setelah Keputusan Menteri Keuangan No.423/KMK.06/2002

Yeni Januarsi

SIAE 04

Analisis Pengaruh Faktor Perusahaan, Kualitas Auditor, Kepemilikan Perusahaan terhadap Penerimaan Opini Audit Going Concern (Perusahaan Manufaktur Yang Terdaftar di BEI)

Dra. Indira Janu
9. AKPM (Akuntansi Keuangan dan Pasar Modal)

AKPM 97

Tunneling, Overlaping Owner, and Investor Protection: Evidence from Merger and Acquisition in Asia

Mas'ud Machfoedz
Sumiyana
Ratna Candra Sari
Fransisca Reni Retno Anggraini

AKPM 117

The Influence of International Accounting Standards on Earnings Quality: Case in Japan

Masako saito
Sekar Mayangsari

AKPM 33

Analysis The Influence of Internal Control Compliance and Compensation System Against Unethical Behavior and Accounting Fraud Tendency (Studies at State University in East Java)

Siti Thoyibatun
Made Sudarma
Eko Ganis Sukoharsono

AKPM 114

The implementation of Good Governance on the Financial Performance Achievement of Telecommunication and Technology Companies in South East Asia Countries

Didi Achjari
Sri Suryaningsum
Ratna Candra Sari

AKPM 105

The Effect of Integrated Earnings Management on the Value Relevance of Earnings and Book Value of Equity

Imam Subekti

AKPM 120

The Impact of Intellectual capital toward financial profitability and investors' capital gain on shares : an empirical investigation of indonesian banking and insurance sector for year 2005-2007

Mutiara Sianipar

AKPM 22

Fairness and Reciprocity in Earnings Management

Andreas Lako
Ricky Dwi Budi Harsono

AKPM 95

Further Evidence of Asymetric Price Reaction from Emerging Capital Markets

Slamet Sugiri
Sumiyana

AKPM 96

Is an Event Responded by Investor as a non-event? Inquisitive Evidences when Differentiated between Foreign and Domestic Investors' Reaction

Bambang Riyanto
Sumiyana
10. CG (Corporate Governance)

CG 11

Concentrated Ownership and Tax Planning

Evony Silvino Violita

CG 21

The Effect of Earnings Management and Corporate Governance Mechanism to Corporate Social Responsibility Disclosure: Study Empiris at Public Companies in Indonesia Stock Exchange

Lilik Hangajani
Sutrisno
Grahita Chandrarin
11. SIAE (Sistem Informasi, Auditing dan Etika Profesi)

SIAE 09

Factors Influencing Auditors Acceptance of the Practice Review System

Saiful
Hasnah Haron
Ishak Isma
12. ASPGG (Good Governance)

ASPGG 02

Impact of Corporate Governance Mechanisms on Firm Performance: Evidence from Indonesia's State - Owned Enterprises (SOEs)

Efa Yonnedi
Dewi Yulia Sari
13. AKPM (Akuntansi Keuangan dan Pasar Modal)

Q - AKPM 79

Exploring Accounting and Its Perseverance in The Javanese Ceremonies (Slametan) through Hermeneutic-Phenomenological Study

Nurmala Ahmar
Ari Kamayanti

Q - AKPM 86

Social Construction of Financial Reporting Practice in an Indonesian Insurance Company: Javanese Culture Perspective

Anis Chairi, Ph.D.
14. AKMK (Akuntansi Manajemen dan Keperilakuan)

Q - AKMK 05

Through Gentle Beauty and Subtle Love In Performance Measurements: Introducing a "Balance" in the Balanced Scorecard (BSC) and Management Accounting Accountability

Ari Kamayanti

15. AKPM (Akuntansi Keuangan dan Pasar Modal)

Q - AKPM 83

Semiotika Laba Akuntansi: Studi Kritikal - Posmodernis Derridean

Akhmad Riduwam,Dr.,MSA.,SE.,Ak.
Iwan Triyuwono,Prof.,PHd., Mec., SE.,Ak
Gugus Irianto,PhD., MSA.,SE.,Ak.
Unti Ludigdo,Dr.,Msi., SE.,Ak.

Q - AKPM 85

Retorika dalam Pelaporan Corporate Social Responsibility: Analisis Semiotik atas Sustainability Reporting PT. Aneka Tambang Tbk.

Anis Chairi, Ph.D
Firman Aji Nugroho
16. SIAE (Sistem Informasi, Auditing dan Etika Profesi)

Q - SIAE 31

Etika dan Perilaku Koruptif dalam Praktik Manajemen Laba: Studi Hermeneutika Kritis

Akhmad Riduwam,Dr.,MSA.,SE.,Ak.
17. AKSR (Akuntansi Syariah)

Q - AKSR 10

Refleksi Kinerja Manajemen Perbankan Syariah dalam Perspektif Amanah: Sebuah Studi Fenomenologis

Niswatin, SE., MSA.
Dr. Rosidi, SE., MM., Ak.
Gugus Irianto, Ph.D.

Q - AKSR 04

Koreksi Konsep Nilai Tambah Syari'ah: Menimbang Pemikiran Konsep Dasar Teoritis Laporan Keuangan Akuntansi Syari'ah

Andik S. Saputro
18. ASPAK (Akuntansi Keuangan)

Q - ASPAK 13

Studi Fenomenologis: Menguak Partisipasi Masyarakat dalam Proses Penyusunan APBD

Sopanah, SE., M.Si.
19. PPJK (Perpajakan)

Q - PPJK 22

Etika Penggelapan Pajak Perspektif Agama: Sebuah Studi Interpretatif

Ika Alfi Nur Izza
Ardi Hamzah
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