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All Journal Jurnal Akuntansi dan Bisnis Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi
Se Tin
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Economics, Econometrics & Finance

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Journal : Jurnal Akuntansi

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Studi Sikap Profesionalisme Mahasiswa AKuntansi, Mahasiswa Bisnis, dan Lulusan Akuntansi di Indonesia Terhadap Praktik Manajemen Laba dan Pelaporan Keuangan Se Tin
Jurnal Akuntansi Vol. 2 No. 1 (2002)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i1.254

Abstract

The purpose of the research is to investigate whether accounting education is successful at instilling in accounting students and professional accountants a sense of responsibility to financial statement users. To answer this question, this study investigates changes in the opinions of undergraduate accounting students regarding earnings management, the disclosure of sensitive information, the costs and benefits of financial disclosures, and the responsibilities of corporate managers. This study compares accounting students' responses with the responses of students in other business disciplines and also compares accounting students' responses who take jobs in public accounting with the responses of those who enter corporate accounting. The samples are accounting students and other business students in public and private university. Of the 800 questionnaires were distributed to the students and 200 questionnaires to the professional and corporate accountant, 858 questionnaires were returned and 729 data were used. Data is selected using random sampling. The data collection is performed using direct survey to the respondents. The statistic method used to test hypotheses is nonparametric test (Mann-Whitney test). The results are as follows: first, at the public university, senior accounting students became more strongly opposed to omitting required financial disclosures or purposely misstating financial information than junior accounting students, but at the private university, we find no differences between senior and junior accounting students; second, at the public and private university, no differences are detected between sophomore students planning to major in accounting and sophomore planning to major in other business disciplines; third, no significance differences are detected between senior accounting students and senior students in other business discipline; forth, professional accountants oppose eaming management more strongly than corporate accountants; fifth, when students entering private industry and public accounting, they oppose camings management more weakly than they were in the university.
Analisis Perkembangan Riset Akuntansi Keperilakuan Studi Pada Jurnal Behavioral Research In Accounting (1998-2003) Tan Ming Kuang; Se Tin
Jurnal Akuntansi Vol. 2 No. 2 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i2.364

Abstract

This research aims to analyze growth direction of research in journal of BRIA period 1998-2003. Growth analysis is done at topic / article content, research method, and research subject used by writer of article of BRIA 1998-2003. Topic /article content is classified using taxonomy of Birnberg and Shield (1989) which have been modified by Meyer and Rigsby (2001). Technics of descriptive analysis were used to analyze data. The results show that the most frequent topics written in BRIA as long as 1998-2003 is Accounting Information Processing, Auditing, and Managerial Control. Most research method used are experiment (29 articles) and survey/questionaire/interview (21 articles). Type of subject most often used is accountant /auditor and student S-1. As a whole, this result not far differ from result of research of Meyer and Rigsby (2001). Thereby, until 14 year publication of BRIA, there are not growth mean in the case of topic, method, and used research subject. This results show that we still have opportunities of doing new research in order to development of behavioral accountancy science. Keywords: growth direction of research, BRIA 1998-2003.
Co-Authors Tan Ming Kuang