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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal ULTIMA Accounting Media Riset Akuntansi Auditing & Informasi
Michell Suharli
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Economics, Econometrics & Finance

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Journal : Media Riset Akuntansi Auditing

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METODOLOGI RISET BAGI PERKEMBANGAN TEORI AKUNTANSI Michell Suharli
Media Riset Akuntansi, Auditing & Informasi Vol. 7 No. 3 (2007): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1477.476 KB) | DOI: 10.25105/mraai.v7i3.761

Abstract

This paper explains development of accounting theory in the context accounting as a science. As a science, theory should developed by empirical research. In first portion we try to explain about relationship between research and theory. We explore how accounting can be a science. It should involve discussion and research in positive accounting theory. Then we descript classification of research, method, efficient market hypothesis and capital asset pricing models as resull of empirical research, and relationshrP between research, theory and practice in accounting. In conclusion we can understand that research methodology has important rule in development of accounting theoryKey Words: research methodology! theorizing, science, efficient market hypothesis, capital assets pricing model
TIMELINESS LAPORAN KEUANGAN DI INDONESIA (STUDI EMPIRIS TERHADAP EMITEN BURSA EFEK JAKARTA) Michell Suharli; Sofyan S. Harahap
Media Riset Akuntansi, Auditing & Informasi Vol. 8 No. 2 (2008): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1257.534 KB) | DOI: 10.25105/mraai.v8i2.975

Abstract

This Research examines variables which are predicted influencing timeliness finandal statement in Indonesia. Factors that are predicted influencing timeliness in this research are focused on 4 factors: firm scale, profitability, big 4 worldwide accounting firm , and securities return . This research can examines financial statement of 30 companies are listed Jakarta Stock Exchange for period ended December31, 2002 until December31, 2003. Data is collected from Jakarta Stock Exchange and Indonesia Capital Market Directory 2004. In this research uses two variable that is dependent variable and independent variable. To find out influence independent variable to de­pendent variable used SPSS. Data analysis uses logistic regression and the result of this research that profitability  and big 4 worldwide accounting fin can give significant influence to timeliness, and while the other factors: fine scale and securities return do not.Keyword: Timeliness, firm scale, profitability, big 4 worldwide accounting fin , securities retum.
Co-Authors Nurlaelah Nurlaelah Sofyan S. Harahap Stellina Permatasari Sugiharta