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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL MATEMATIKA STATISTIKA DAN KOMPUTASI Jurnal Magister Manajemen Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Majalah Kedokteran Bandung Epsilon: Jurnal Matematika Murni dan Terapan Althea Medical Journal Jurnal Online Mahasiswa (JOM) Bidang Pertanian Jurnal Matematika & Sains Jurnal Ilmiah Mahasiswa Pendidikan Jasmani, Kesehatan dan Rekreasi Jurnal Ilmiah Mahasiswa Ekonomi Manajemen MAHKAMAH: Jurnal Kajian Hukum Islam Jurnal INSYPRO (Information System and Processing) Jurnal Ekonomi dan Bisnis JURNAL PENDIDIKAN ROKANIA Jurnal TAM (Technology Acceptance Model) LEKSIKA Collaborative Medical Journal (CMJ) At-Tafkir International Journal of Supply Chain Management PROGRESIF: Jurnal Hukum Jurnal Ekonomi dan Kebijakan Publik Indonesia Jurnal Agrium JURNAL EDUKASI NONFORMAL Jurnal Geuthee Al-Qadha: Jurnal Hukum Islam dan Perundang-Undangan Jurnal AL-AHKAM International Journal Reglement & Society (IJRS) Akrab Juara : Jurnal Ilmu-ilmu Sosial Asia-Pacific Journal of Public Policy DEDIKASI PKM Jurnal Kemaritiman: Indonesian Journal of Maritime Enggang: Jurnal Pendidikan, Bahasa, Sastra, Seni, dan Budaya Proceedings of International Conference on Multidiciplinary Research INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Proceeding International Seminar of Islamic Studies JURNAL PAI: Jurnal Kajian Pendidikan Agama Islam Chemical Engineering Journal Storage (CEJS) Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) PENGABDIAN SOSIAL Jurnal Teknik Mesin Sinergi Jurnal Mappesona Jurnal Riset Rumpun Ilmu Kedokteran (JURRIKE) Jurnal Riset Rumpun Agama dan Filsafat TITIK DUA: Jurnal Pembelajaran Bahasa dan Sastra Indonesia Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Insan Pendidikan dan Sosial Humaniora Agents: Journal of Artificial Intelligence and Data Science Lencana: Jurnal Inovasi Ilmu Pendidikan Seminar Nasional Hasil Penelitian LP2M UNM Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora (JURRISH) Journal of Educational Innovation and Public Health Jurnal Abdimas Indonesia Jurnal Sistem Informasi dan Ilmu Komputer Jurnal Yudistira Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Abdimas Terapan: Jurnal Pengabdian Kepada Masyarakat Terapan Chemedu: Jurnal Ilmiah Pendidikan Kimia Atmosfer: Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, Dan Sosial Humaniora Ihsanika : Jurnal Pendidikan Agama Islam Perspektif: Jurnal Pendidikan dan Ilmu Bahasa Maslahah: Jurnal Manajemen dan Ekonomi Syariah Jurnal Nakula: Pusat Ilmu Pendidikan, Bahasa Dan Ilmu Sosial Journal of Animal Nutrition and Production Science Quantum Wellness : Jurnal Ilmu Kesehatan Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Tarbi: Jurnal Ilmiah Mahasiswa Jurnal Mesin Sains Terapan Proceeding International Conference Of Innovation Science, Technology, Education, Children And Health Proceeding International Conference Of Innovation Science, Technology, Education, Children And Health Jurnal TAM (Technology Acceptance Model) INTELEKTUAL: JURNAL ILMIAH MULTIDISIPLIN MAHASISWA DAN AKADEMISI Jurnal Ilmu Kedokteran dan Kesehatan Indonesia REKADATA (Rekayasa Data dan Kecerdasan Artifisial) Edumaspul: Jurnal Pendidikan Jurnal Mappesona
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Journal : Jurnal Akuntansi

Pengaruh Intensitas Persaingan Pasar, Strategi dan Ketidakpastian Lingkungan yang Dirasakan Terhadap Penggunaan Informasi Sistem Akuntansi Manajemen dan Kinerja Unit Bisnis Faisal Faisal; Tri Jatmiko Wahyu Prabowo
Jurnal Akuntansi dan Auditing Indonesia Vol. 10 No. 1 (2006)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study examines the impact of intensity of market competition, strategy and per¬ceived environmental uncertainty (PEU) on the usage of information in management accounting system (MAS) and unit business performance. In this research MAS is viewed as a system which provides benchmark and monitor information in addition to internal and historical information traditionally generated by management accounting system. Data analyzed by using structural equation modeling indicate that the usage of infor¬mation in management accounting system (SAM) acts as a mediator in the relationship between intensity of market competition, perceived environmental un¬certainty (PEU) and unit business performance. On the other hand, the relationship between strategy and unit business performance through SAM is not significant.Keywords:    intensity of market competition, perceived environmental uncertainty (PEU), strategy, management accounting system (MAS), unit business performance.
Pengaruh Komitmen Terhadap Respon Auditor atas Tekanan Sosial: Sebuah Eksperimen Dyah Sih Rahayu; Faisal Faisal
Jurnal Akuntansi dan Auditing Indonesia Vol. 9 No. 1 (2005)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This paper reports the results of an experiment examining whether social influence pres¬sures within the accounting firm affect auditor’s willingness to sign-off on financial statements that are materially misstated. This paper also examines the effects of organizational commitment, pro¬fessional commitment as variables that may impact individual responses to social influence pres¬sures. A sample of 54 students from Pendidikan Profesi Akuntansi (PPA) participated in a be¬tween-subjects experiment. The results support the hypothesis that obedience pressure signifi¬cantly increased auditor’s willingness to sign-off on account balance that was materially misstated. However, the results failed to support hypothesis that organizational commitment and professional commitment have effect to auditor’s decisions under social influence pressure.Keywords: social influence pressures, commitment, experiment.
Co-Authors A Aryati A Haris A. Kasyifan Sidqi Addistyane Puristasari Adelia Uswatun Hasanah Afif Agus Nur Soleh Ahamd Risal Ahmadun Syawal Ahmed Ibrahim Maymoun Muazeib Aida Imtihana Aisjah Juliani Noor Albert Pauli Sirait Ali Akbar, Syahro Alindawati Dako Ami Amelia Amirudin Anang Makrup Andi Gultom Andris Wihelmus Dimara Anggi Fajariani Anton Wibisono Anwar Anwar Apiek Gandamana Arnila Melina Asriani Asriani Aulia Darmawan Azhari Azhari Azis Budianto Basir Achmad Citra Lestari Cut Rizka Safrianti Dahwadin, Dahwadin DAITIN TARIGAN Darmadi Darmadi Darmein Darmein DEVI YANIAR WI HARGINA DEWI ANGGRAINI Dewi Purnamasari Dinda Saputri Dody F Pandimun Ambarita Dody F. Pandimun Ambarita Dody Feliks Pandimun Ambarita Doharma Evita Mayasari Sidabutar DYAH SIH RAHAYU Ebbyh Rukli Edizal Hatmi Eka Prasetya Yunus Eli Nurliza ELIHAMI, ELIHAMI Elsi Agustin ELVI MAILANI Elvina Elvina erlinda simanungkalit Erni Yohani Mahtuti Ester Linawati Manurung Evi Dwi Prastiwi Fadhlillah Fadhillah Fahirul Muhar Fahru Rizal Isyafa Fatah Hidayat Fidhia Aruni Fuad Fuad Gresela Rambu Kaleka Mali, Aquina Gunawan Gunawan H Hamdani Hadis, Abdul Halimatusakdiah Halimatusakdiah Halimatussakdiah Halimatussakdiah Halimatussakdiah Hasan Basri Heda Melinda D. Nataprawira Hikalmi, Hikalmi Husaini Husaini Husna P. Tambunan Ibrahim Gultom Ignasius Kalos Imam Ghozal Imelda Free Unita Manurung Indani Indani Intan Cahyani Rachman Intan Muchtadi Alamsyah Irawati Irawati Irman Idrus Irsan Irsan Islami, Deri Isna Rosita Rahmah Iswadi Iswadi Jenne Syarif Juliwati E Sianturi Jumadiah Jumadiah Jummaini Jusmawati Massalesse Keiko Harsa Muhtadin Kurnia An Najiah LALA JELITA ANANDA Lina Tri Maulida M Ali Anto M Quraisy M. Navidhiyaulhaq M. Yasdar M. Zuhrul Ikfa Mahmudah Mahmudah Maisyuri Maisyuri Malikhatun Khasanah medal lintas perceka Melati Aderina Mia Efrina Mia Fitria Mochammad Imron Awalludin Mohamad, Roni Muh. Nur Muhamad Guruh Muhammad Ahsar Karim Muhammad Ridwan Muhammad Ruswandi Djalal N Lilis Suryani Nadia Raifa Nawa Kartika Naeklan Simbolon Nasir Azis Naufa Setyowati Nazamuddin Nazamuddin Nia Rahmadani Arman Novi Sylvia Novi Yuniar Nur Israwati Nurhayati B. Nuriana Nuriana Nurjannah Nurmayani Nurmayani Nursariani Simatupang Nursiang Nursiang Nurul Azmi Nurul Kusnadiyah Pardi Affandi Previta Zeizar Rahmawati Puji Ekawati Rabiatul Hadawiah Lubis Rasita Karina Br Manulang RATNA SARI Razali Razali Refiyanda Refiyanda Rifka Devi Rima Julia Sari Riska Aprilia Robenhart Tamba Romi Juliansyah Roykhan Hidayat Rozanna Dewi Said Musnadi Saniyatul Khoiriyah Sari Sania Tampubolon Sartina Sartina Septian Prawijaya SITI FATIMAH Siti Mutoharoh Siti Naila Fauzia Siti Nur Fatimah Sofyan Idris Somantri, Muhamad Dani Sorta Simanjuntak Suarti Djafar Suparno Suparno Surtina, Dara Sutriani TARMIZI ACHMAD Thaibah Thaibah Tri Jatmiko Wahyu Prabowo USMAN PATO Vivi Mai Yarni Wafiq Khofifah Wahyu Nurul F. Waliyul Waliyul Wasilah Wasilah Wirdatun Jannah Yasmirah Mandasari Saragih Yeni Marlina Yohanes Reston N.A Laia Yuni Yulida Yunita Purba Zikri Muhammad Zulkifli Musthan Zusma Widawaty A Wahab