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Djuwito Djuwito
STIE Perbanas Surabaya
Economics, Econometrics & Finance

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THE INLUENCE OF ACCOUNTING KNOWLEDGE AND PERSONALITY TOWARDS THE USE OF ACCOUNTING INFORMATION IN INVESTMENT DECISION MAKING Djuwito Djuwito
Journal of Economics, Business, & Accountancy Ventura Vol 13, No 2 (2010): August 2010
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i2.415

Abstract

The municipalities of Tanggulagin and Wedoro are considered the centre of the Small and Medium Enterprises (SME) in the regency of Sidoarjo. These two regencies have been prepared by the government of Sidoarjo and the province of East Java to become the centre of the SMEs to develop and go into global market. Yet, due to the uncertainty of the Lapindo mud explosion, the sale and marketing distribution of the products have been significantly influenced so that the economic growth also lowered down. The research method used in this research is quantitative approach using linear multiple regression which consists of independent variables of accounting knowledge (X1) and entrepreneur personality (X2) and the moderating variable of the environment uncertainty (X3). The dependent variable the accounting information and investment decision (Y). The results show the knowledge of accounting has no impact on the use of accounting information in making decision for investment, the entrepreneur personality, on the other hand, influences the use of accounting information in making decision for investment. Besides that, it is found that the environment uncertainty is, in fact, not the moderating variable. This variable does not moderate the knowledge of accounting and the entrepreneur personality by using the accounting information for making decision for investment.
FAKTOR INTERNAL DAN EKSTERNAL DALAM WHISTLE BLOWER SYSTEM R. Wilopo; Nurul Hasanah Uswati Dewi; Djuwito Djuwito
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 18 No 2 (2014)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2014.v18.i2.151

Abstract

Riset ini bertujuan untuk meneliti peran organisasi profesi auditor internal serta lembaga perlindungan saksi sebagai faktor eksternal yang mempengaruhi auditor eksternal sebagai whistle blower. Riset ini juga menggali pengaruh kompetensi, sikap moral, serta perilaku etis dari auditor internal untuk menjadi whistle blower. Sampel penelitian ini sebanyak seratus satu (101) auditor internal dari beberapa perusahaan di Indonesia. Metode utama penelitian ini adalah penelitian survei, yaitu penelitian yang dilakukan dengan mengambil sampel dari populasi dan menggunakan kuisioner. Partial Least Square digunakan untuk menganalisis data penelitian. Hasil uji statistik penelitian ini menunjukkan bahwa hanya perilaku etis internal auditor yang berpengaruh signifikan bagi seseorang untuk menjadi whistle blower. Meski tidak signifikan sikap moral auditor internal juga mempengaruhi sikap seseorang untuk menjadi whistle blower. Sedangkan keberadaan organisasi profesi dari auditor internal, lembaga perlindungan saksi, serta kompetensi auditor internal tidak dianggap perlu bagi auditor internal untuk menjadi seorang whistle blower. Keterbatasan penelitian ini dikarenakan belum banyaknya penelitian tentang whistle blower di Indonesia, sehingga model penelitian ini masih lemah. Di samping itu belum adanya undang-undang whistle blower juga memberi pengaruh terhadap penelitian ini.
Co-Authors Nurul Hasanah Uswati Dewi R. Wilopo