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Yasmin Umar Assegaf
Pengajar Jurusan Akuntansi, Fakultas Ekonomi UNS
Economics, Econometrics & Finance

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Pengaruh Konflik Peran dan Stres Kerja terhadap Komitmen Organisasi (Studi pada Akuntan Publik dan Akuntan Pemerintah di Daerah Istimewa Yogyakarta Tahun 2005) Yasmin Umar Assegaf
Jurnal Akuntansi dan Bisnis Vol 5, No 2 (2005)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v5i2.24

Abstract

This study tries to examine the effects of role conflict and work stress toward organizational commitment. Six Specific hypothesis were derived from this general proposition. Data of this study were collected by using questionnaires which distributed to accountant working for Kantor Akuntan Publik (KAP) and Kantor Badan Pemeriksa Keuangan dan Pembangunan (BPKP) in Yogyakarta. The sampling method is convenience sampling. The number of questionnaire distributed were 100, 30 were returned from KAP and 45 were returned from BPKP. In total 75 questinnaires received, 64 were complete and hence used in analysis. The result reveals that (a) role conflict affects organizational commitment in public accountant, (b) work stress do not affect organizational commitment in public accountant, (c) role conflict and work stress affect organizational commitment in public accountant, (d) role conflict did not affect organizational commitment in government accountant, (e) work stress did not affect organizational commitment in government accountant, (f) role conflict and work stress do not affect organizational commitment in government accountant.
Peran Akuntansi Konservatisme dalam Mengurangi Konflik Bondholders-Shareholders terhadap Kebijakan Dividen Yasmin Umar Assegaf
Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2007)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v7i2.66

Abstract

This study is trying to examine the effect of conflict of interest between bondholders-shareholders over dividend policy on using of conservative accounting in financial report. This research hypothesized that using conservatism will reduce conflict between bondholders-shareholders over dividend policy. This study is using secondary data of manufacturing company that listed on BEJ, using convenience sampling method. We have 80 manufacturing companies that covered sample criteria. We used accrual based measurement of net income to get conservatism degree, and used proxy DIV level, STDROA and LEV to get the conflict level. We used ROA, SIZE, and SALESGRO as control variables. This research is mainly reffered to Ahmed et al. (2002). This research did not consistently found that conservative accounting plays an important role in mitigating bondholders-shareholders conflicts over dividend policy, because there are no severe conflict over dividend policy. Indonesian Companies have the lower rate of dividend distribution to shareholders, so that Indonesian investor are more concern of income volatility and company’s growth compare with dividend distribution rate, specially in the weak economic condition.
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