Fakultas Ekonomi, Universitas Kristen Satya Wacana

Abstrak

Kata Kunci : Akuntansi pertanggungjawaban sosial, audit pertanggungjawaban sosial.


Accounting social responsibilities that voluntary disclosurein financial statement need to verify from independent board because stakeholder give a positive response of it. Bu tthere is no standard in accounting social responsibilities. This situation makes difficulty in audit of accounting socialresponsibilities.Based on industrial practice, social responsibilities auditcan do with this process: define objective, identification of stakeholder interest, taking stakeholders interests and views as the core of social audit, verification either internally or external independently, disclosing of performance assessments to the stakeholders and the public, setting up the goals or actions for thenext reporting year.

Keywords : Social responsibility accounting, social responsibilities audit.

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Juniarti

Fakultas Ekonomi Unversitas Kristen Petra

Agnes Andriyani Sentosa

Alumni Fakultas Ekonomi Universitas Krsiten Petra

Abstrak

Penelitian ini bertujuan untuk mengetahui apakah good corporate governance dan voluntary disclosure berpengaruh signifikan terhadap cost of debt. Good corporate governance diproksikan dengan proporsi dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional dan kualitas audit. Voluntary disclosure diukur dengan menggunakan metode scoring atas kriteria voluntary disclosure yang telah ditetapkan. Penelitian ini menggunakan debt to equity ratio dan firm size sebagai variabel kontrol. Hasil penelitian membuktikan bahwa secara parsial kepemilikan institusional dan kualitas audit berpengaruh signifikan terhadap cost of debt. Sementara itu proporsi komisaris independen kepemilikan manajerial, voluntary disclosure dan variabel kontrol tidak berpengaruh signifikan terhadap cost of debt.

Kata Kunci : Good corporate governance, voluntary disclosure, costs of debt.

Abstract

This study is aimed to investigate the influences of good corporate governance and voluntary disclosure conducted by a company on its costs of debt.. Good corporate governance would be estimated by using the proportion of independent commissionare; managerial ownership; institutional ownership; and audit quality. Voluntary disclosure would however be calculated based on the scoring method of some selected criterias. The study also includes debt equity ratio and firm size as controlled variables in its estimated model. The result proves that institutional ownership and quality audit negative-significantly affect the companies’ costs of debt. In contrast the other variables as well as the both controlled variables do not contribute to the to costs of debt.

Keywords : Good corporate governance, voluntary disclosure, costs of debt.

Faculty of Economics Petra Christian University

Abstract

The lack of studies regarding the determinants of stock price movement in the Indonesia Stock Exchange (ISX), which is an emerging stock exchange in the South East Asia region, and the pursue of generalization became the reasons of why this study. Previous research (Gupta, Chevalier, & Sayekt, 2000; Subiyantoro & Andreani, 2003), mostly focus on the external factors of the firms, instead of the internal factors. This study uses the accounting ratios as the determinants of the prices of stocks’ classified as the LQ45 in the ISX during 2002-2006. The panel-data regression model is used to test whether all of the independent variables involved in the equation could simultaneously explain the behavior of the dependent one. The developed model would be analyzed by the utilization of econometrics package, namely GRETL 1.7.4. After conducting some statistical treatments on the developed model, this study reveals that the shareholders’ ratios consisted of book value per share, dividend payout ratio, EPS, and ROA are the accounting ratios, which determine the LQ45’s stock price movement in the ISX during the period of 2002-2006.

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Fakultas Ekonomi UPN ”Veteran”

Abstrak

Penelitian ini bertujuan untuk menemukan pengaruh komitmen pimpinan puncak dan persepsi manajer divisi mengenai TQM serta penerapan pilar dasar total quality management (TQM) terhadap kinerja manajerial pada BUMN manufaktur di Indonesia. Penelitian ini menggunakan metode populasi survei terhadap 28 BUMN manufaktur di Indonesia. Data yang digunakan terdiri dari data primer yang diperoleh melalui kuesioner dan data sekunder yang mendukung penelitian ini. Pengujian hipotesis dilakukan dengan menggunakan Path Analysis. Berdasarkan hasil penelitian ditemukan bahwa: (1) Terdapat korelasi antara komitmen pimpinan puncak, persepsi manajer divisi mengenai TQM, dan penerapan pilar dasar TQM pada BUMN manufaktur di Indonesia; (2) Secara simultan dan parsial komitmen pimpinan puncak, persepsi manajer divisi mengenai TQM, dan penerapan pilar dasar TQM berpengaruh terhadap kinerja manajerial.

Kata Kunci : Komitmen, persepsi, TQM dan kinerja.

Abstract

This research means to discover the influence of the commitment of top management, the perception of division manager about total quality management (TQM), and practices of fundamental base of it, toward the managerial performance at manufacture based BUMN (state’s company) in Indonesia. Survey Populate method is implemented to 28 manufactures in Indonesia. The using data consist of primary which taken by questionnaire and the secondary data which support this research. Then, the hypothesis tested by Path Analysis. Based on the result discovered that: (1) there are eny correlations between the commitment of top management, the perception of division manager, and the practices of fundamental base of TQM at manufacture based BUMN; (2) simultaneously and partially, the commitment of top management, the perception of division manager, and the practices of fundamental base of TQM, they have influence toward the managerial performance.

Keywords : Commitment, perception, TQM and performance.

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Fakultas Ekonomi, Universitas Trunojoyo

Abstrak

Penelitian ini menguji implementasi pembelajaran kooperatif pada program studi akuntansi fakultas ekonomi universitas trunojoyo. Secara khusus penelitian ini bertujuan 1) untuk menguji pengaruh pembelajaran kooperatif dengan metode divisi pencapaian kelompok mahasiswa terhadap nilai mata kuliah akuntansi pengantar II, 2) untuk menguji apakah indikator-indikator pembelajaran kooperatif seperti sikap terhadap teman kelompok, sikap terhadap kelompok ahli, sikap terhadap masalah-masalah akuntansi di kelas, harga diri, kemampuan interpersonal dan persepsi terhadap pencapaian menurut jenis kelamin dan kemampuan akademik. Sebanyak 43 orang mahasiswa program studi akuntansi fakultas ekonomi universitas trunojoyo diberi perlakuan pembelajaran kooperatif. Dari hasil pengujian probit, dapat disimpulkan bahwa hanya variabel pengimplementasi pembelajaran kooperatif yang signifikan berpengaruh terhadap perolehan nilai mata kuliah akuntansi pengantar II yang memuaskan. Hasil pengujian analasis varian multivariate menyimpulkan bahwa tidak ada hubungan dan perbedaan antara jenis kelamin laki-laki dan wanita serta antara mahasiswa yang memiliki kemampuan akademik yang tinggi dan yang rendah dalam memandang variabel-variabel yang mengukur konstruk pembelajaran kooperatif.

Kata Kunci : pembelajaran kooperatif, sikap, kemampuan dan jenis kelamin

Abstract

This study examines the cooperative learning implementation at accounting department of the economic faculty of Trunojoyo University. Specifically the aims of this study are 1) to test the influence of cooperative learning with student team achievement division method on the grade of Introduction of Accounting II subject, 2) to find out whether some indicators of cooperative learning, such as attitude toward home team, attitude toward expert team, classroom issues, seft-esteem, interpersonal skills and perception about achievement is the same or not for gender and academic categories. Treatment students as much as 43 students from accounting department of the Economic Faculty of Trunojoyo University. From the results of Probit model, it can be concluded that only classes implementing cooperative learning that influence probabilities to achieve satisfied grade for Introduction of Accounting II subject. Meanwhile, other variables do not have significant influences on the achievement of score for Introduction of Accounting II subject. The result of multivariate analysis of variance (Manova) shows that there is no correlation and difference between male and female gender and between students who has high academic achievement and those who have low academic achievement with variables that measure cooperative learning construction.

Keywords : cooperative learning, grade, ability, gender.

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DEBIASING OUTCOME EFFECT DALAM PENILAIAN KINERJA :

SUATU STUDI EKSPERIMEN

JESICA HANDOKO

Unika Widya Mandala Surabaya

Abstract

Performance appraisal involves judgmental evaluation from character, behavior, or achievement from employee(s), that further will become a base for decision making and personnel development plan. Involving judgmental considerations have bias consequences, that might be de-motivated performance. This research will be conducted for answering three main research questions: (1) whether using financial or non-financial measures create outcome effect?; (2) whether controllability appraisal by top management will reduce or minimize outcome effect?; and (3) whether understandability (because of having outcome knowledge) appraisal by top management will reduce or minimize outcome effect? Five hundred fourteen students of Faculty of Economics from UKWMS participated in this 2x4x2x2 between-subjects experimental design project. Hypothesis testing using univariate ANOVA conclude: (1) there is significantly outcome effect in performance appraisal (p-value = 0.00), (2) there is no significantly result that non-financial measures extended outcome effect, and (3) there is controllability appraisal and outcome knowledge effect in minimizing outcome effect, but it still not statistically significant.

Keywords: Performance Appraisal, Outcome Effect, Financial and Non-financial Measures, Controllability Appraisal, Outcome.

Pembagian Informasi Secara Vertikal Dalam Budgeting Sharing Dan

Pengaruhnya Terhadap Kinerja Manajerial

(Kajian Empiris Pada Perusahan Manufaktur Yang Listed Di Bursa Efek Jakarta)

Fakultas Ekonomi Universitas Mataram

ABSTRACT

This study examines the effect of vertical information sharing in budgeting on managerial performance.This study adapted research by Parker dan Kyj L. (2006) as for becoming object from this research is manufacturing companies which listed at Indonesian Capital Market Directory (ICMD).

This research represents the empirical test which used random sampling technics in data collection. Data were collected using a survey of 158 managers (38 production managers, 30 marketing managers, 23 administration managers, 30 human resources managers, and 37 financial managers) from manufacturing companies listed at ICMD. Data analysis uses Structural Equation Model with AMOS programe 5.0 version to examines the effect of vertical information sharing in budgeting on managerial performance.

Result of hypothesis examination indicates that from eight hypothesis raised, only two accepted hypothesis. Hypothesis 3 (there is relationship between the budgetary participation and the managers’ extent of dysfunctional behavior-information manipulation) hypothesis 4 (there is relationship between the level of budgetary, hypothesis 5 (there is a positive relationship between the level of reliance on accounting performance measures and the manager’s dysfunctional behavior information manipulation, and hypothesis 6 (there is a positive relationship between the level of reliance on accounting performance measures and the manager’s dysfunctional behavior-gaming ).

Management controlling system management controlling system can use to give motivation to manager for act and make decision consistent with organization toward. Management controlling system control and manage manager behavior in organization.

Keywords: Management Control System and Dysfunctional Behavior

Download SNA XII - AKMK 26 "Pembagian Informasi Secara Vertikal Dalam Budgeting Sharing Dan Pengaruhnya Terhadap Kinerja Manajerial"

PENGARUH KINERJA LINGKUNGAN TERHADAP CORPORATE SOCIAL

RESPONSIBILITY (CSR) DISCLOSURE DAN KINERJA FINANSIAL

PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK

INDONESIA

UNIVERSITAS AIRLANGGA

UNIVERSITAS AIRLANGGA

ABSTRACT

This research is aiming at studying the influence of environmental performance which measured by the company performance in PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup) toward Corporate Social Responsibility disclosure, and toward financial performance, and also the influence of Corporate Social Responsibility disclosure toward financial performance. The number of samples used in this research were sixteen manufacturing company. Data are taken from annual report 2004-2006 of the manufacture companies listed on Indonesia Stock Exchange and also participated in PROPER since 2004. The statistical method being used for this research were simple linier regression analysis to examine the influence of environmental performance toward Corporate Social Responsibility disclosure and multiple linear regression analysis to examine the influence of the environmental performance and Corporate Social Responsibility disclosure toward financial performance. The data analysis and test of the hypothesis is done by using the software SPSS version 13.

The test result for the first hypothesis indicated that environmental performance has a significant influence toward Corporate Social Responsibility disclosure. Meanwhile, the test result for the second hypothesis indicated that environmental performance has no significant influence toward financial performance and the test result for the third hypothesis also shows that Corporate Social Responsibility disclosure has no significant influence toward the

financial performance. However, from the test result, this research show that there are an indirect impact that statistically significant of environmental performance toward financial performance through Corporate Social responsibility Disclosure.

Keywords: environmental performance, Corporate Social Responsibility disclosure, participation in PROPER, financial performance.

Download SNA XII - AKMK 29 "Pengarug Kinerja Lingkungan Terhadap Corporate Social Responsibility (CSR) Disclosure dan Kinerja Finansial Perusahaan Manufaktur yang Terdaftar du Bursa Efek Indonesia".