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The testing of the effect of belief-adjustment model and framing effect on investment decision making by using long series account-ing information Rika Nur Aftari Latief
The Indonesian Accounting Review Vol 7, No 2 (2017): July - December 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.955

Abstract

The objective of this research is to examine the differences in investment decisions made by non-professional investors when the information provided is presented in some differ-ent ways. Belief-adjustment model (information order and disclosure pattern) and fram-ing effect are pretended in some factors, which influence investors to make different deci-sions. Design of experiment for this research is 2×2×2. Participants involved in this research are 111 undergraduate students of STIE Perbanas Surabaya majoring in Ac-counting and Management. The statistical method used in this study is independent sample t-test or mann-whitney u-test. The results show that either step-by-step or end-of-sequence presentation patterns can cause recency effect, and it is greater for sequential condition than simultaneous condition. But, the result is inconsistent for end-of-sequence pattern which in some conditions can caused no order effect. In another side, the result also proves that framing effect can influence investor’s consideration in deci-sion making.
Factors affecting the use of accounting information in small and medium enterprises (SMEs): a study on SMEs in Tingkir, Salatiga Maria Entina Puspita; Joko Pramono
The Indonesian Accounting Review Vol 9, No 2 (2019): July - December 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i2.1818

Abstract

This study aims to examine the effect of business turnover, business’ age, educational level, accounting knowledge, accounting training and owner motivation on the use of accounting information in Small and Medium Enterprises (SMEs) in Tingkir, Salatiga City. The data were collected using accidental sampling where the respondents were SMEs who were willing as the respondents for this research. This study used primary data in the form of questionnaires for 30 respondents. This is an explanatory study with a quantitative approach to explain the relationship between variables by testing hypotheses and conducting statistical tests. Data were analyzed using multiple linear regression. The results showed that only accounting training was statistically proven to have a positive effect on the use of accounting information for SMEs in Tingkir Salatiga. Other variables such as business turnover, business’ age, educational level, accounting knowledge and motivation were not statistically proven to have an effect on the use of accounting information in these SMEs.
THE RELEVANCE OF ACCOUNTING INFORMATION AND FINANCIAL DISTRESS OF LOCAL GOVERNMENT IN EAST JAVA Rianto Prasetyo Wibowo; Agus Samekto
The Indonesian Accounting Review Vol 3, No 1 (2013): TIAR - January 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.211

Abstract

Financial distress is an inability of local government to give public services appropriate with minimumstandards of service caused by lack of funds. This condition is a negative signal of local governmentbecause reflects bad governments performance. The aim of this research is examining accounting informationrelevance to financial distress of local government in East Java. Accounting informationrelevance is measured by ROA, POSGW, PERGW, CLGW, CL and DTR. Whereas, local governmentsfinancial distress is measured by DSCR based on the decree issued by the government No. 54 year 2005concerning regional loans. The sample of this research is local government in East Java both countiesand cities. Census method is used to collect the samples because every element in the population is usedas samples. Pearsons correlation product is used to analyze the data. The statistical test result showsthat POSGW, CLGW, CL and DTR have a strong enough relationship and unidirectional to DSCR.This result is in line with agency theory which states that local government will seek to minimize financialdistress condition by optimizing their financial performance. It can be concluded that accountinginformation relevance has a relationship to local governments financial distress.
The Influence of Information Asymmetry on Earnings Management With Good Corporate Governance (GCG) as the Moderating variable Hartika Prawidaningrum Harahap
The Indonesian Accounting Review Vol 7, No 1 (2017): January - June 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i1.685

Abstract

The purpose of this study is to test and find the influence of information asymmetry on earnings management with good corporate governance as moderating variable in banking sector companies listed on the Indonesia Stock Exchange (IDX)) in 20102014. Earnings management variable was measured using the approach of Beaver and Engel (1996), information asymmetry variable was measured using the approach of bid-ask spread, and good corporate governance (GCG) variable was measured using GCG self-assessment. The research type used was quantitative research using secondary data. The population in this study was all banking sector companies listed on the IDX in 2010-2014. The number of samples was 15 banking companies taken from the total of 41 banking companies. Sampling technique was conducted using documentation. Methods of analysis used in this study were simple linear regression analysis and moderated regression analysis. The results of this study show that information asymmetry has a significant influence on earnings management, and GCG moderates the influence of information asymmetry on earnings management.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL INTERVENING JOB RELEVANT INFORMATION Rudiyanto Rudiyanto
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 5, No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v5i1.189

Abstract

The studies explores the managerial behavioral responses associated with the extent of managerial performance (KM) in an existing company in Lebak. The hypothesis is participation budget (PA), and Relevant Job Information (JRI), are positively related to managerial performance (KM). This study used survey data of 200 respondents, the authors found that the PA and JRI have a relationship with KM. The manager felt that having adequate JRI can optimize employee involvement in the preparation of the budget to improve overall performance. So that the performance becomes higher when the manager feels enough relevant information to its duties through the PA.
YUK LES: INFORMATION SYSTEMS ON ONLINE PRIVATE COURSE SERVICES BASED ON MOBILE APPLICATION Lydia Liliana; Adam Surya Wijaya; Nico Fernando; Henny Hartono; Dwi Hosanna Bangkalang
JBASE - Journal of Business and Audit Information Systems Vol 2, No 2 (2019): JBASE - Journal of Business and Audit Information Systems
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jbase.v2i2.1726

Abstract

One way to improve students' academic and non-academic abilities is by taking tutoring. Tutoring is an effort to achieve maximum learning outcomes in accordance with the field of interest. In the era of technological revolution 4.0, we are always demanded to be up to date on their abilities in non-academic / soft skills such as video editing, programming, dance, music, multimedia, etc. Education 4.0 should be able to provide easy access to education and mobility in learning formal and non-formal fields. The application "Yuk Les" brings together the community / students who need private tutoring and people who have abilities in various non-academic fields based on Android. With this application, it is expected to facilitate the public in finding private lessons in accordance with the needs of the field of interest and opening new jobs for the community / students who have abilities in non-academic fields.
Corporate Social Responsibility (Csr) Information Disclosure Among Industry Classification By Annual Reports Of Public Companies Listed At Indonesia Stock Exchange (Idx) Ali Mohammed Abulgasim Abusbaiha
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 1 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini ingin mencapai dua tujuan. Pertama, untuk membandingkan  pengungkapan informasi tanggung jawab sosial antara perusahaan dalam kelompok  industri dasar dan kimia dengan perusahaan-perusahaan dalam kelompok industri lain. Kedua adalah untuk menganalisis perbedaan jumlah pengungkapan informasi tanggung jawab sosial antara perusahaan dalam kelompok industri dasar dan kimia dengan perusahaan dalam kelompok industri lain Populasi penelitian adalah perusahaan yang terdaftar di Bursa Efek Indonesia, sample diambil dengan metode purposive sampling dan diperoleh sample 60 prusahaan yang terdiri dari: 30 perusahaan bidang kimia dan 30 perusahaan non industri kimia. Analisis data dilakukan dengan pengujian beda data berpasangan (paired T-test.) Hasil analisis data menunjukkan bahwa ada perbedaan yang signifikan dalam penyajian jumlah pengungkapan sosial antara perusahaan dalam kelompok industri kimia dengan kelompok non industri kimia. Oleh karena itu, hipotesis diterima Hasil penelitian ini secara teoritis berharap akan memberikan kontribusi pengetahuan tentang jumlah, cara, dan alasan di balik pengungkapan tanggung jawab sosial perusahaan terutama di perusahaan- perusahaan dalam kelompok industri dasar dan kimia dengan perusahaan-perusahaan dalam kelompok industri non-kimia. Praktek pengungkapan pada perusahaan tersebut diatas diharapkan akan menjadi pertimbangan dan stimulasi dalam proses pembuatan – kebijakan untuk meningkatkan perhatian tanggung jawab sosial perusahaan. Kata kunci : pengungkapan tanggung jawab sosial, industri dasar, industri non-kimia
THE INFLUENCE OF EDUCATIONAL LEVEL, WORK EXPERIENCE AND COMPREHENSION OF ACCOUNTING INFORMATION SYSTEM ON FINANCIAL REPORT QUALITY Fajar Adiyanto
Jurnal Akuntansi Indonesia Vol 7, No 2 (2018): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.7.2.77-87

Abstract

This study is conducted to: 1) test and analyze the influence of educational level on financial report quality; 2) test and analyze the influence of work experience on financial report quality; 3) test and analyze the influence of accounting information system on financial report quality. Population in this study is all employees employed in district financial department in Surakarta with the sample amounted of 30 employees. Data analysis method is multi-linear regression. Results of hypothesis analysis showed that work experience (H2) and accounting information system comprehension (H3) have influence on financial report quality, and the educational level (H1) variable has no influence on financial report quality.Keywords: Educational level, work experience, accounting information system comprehension, financialreport quality.
MODEL PENINGKATAN KINERJA MANAJERIAL MELALUI PARTISIPASI PENYUSUNAN ANGGARAN DAN JOB RELEVANT INFORMATION (JRI) (Studi Kasus Pada Universitas Diponegoro Semarang) Sutapa Sutapa; Choiriyah Choiriyah
Jurnal Akuntansi Indonesia Vol 2, No 2 (2013): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.2.2.85-95

Abstract

The present study aims to examine the relationship between budget participation on managerial performance in public sector organizations (Study at Diponegoro University). It also attempts to examines whether the Job Relevant Information (JRI) as an intervening variable between budgetary participation and managerial performance. Thedata used in this study is based on individual perception of the Head of the sub-division and the head of the division who filled out the questionnaire and returned to the researcher. There are 55 questionnaires distributed to the respondents, the number of questionnaires returned by 48 questionnaires (87%). Data analysis is done by using the SEM (Structural Equation Model) with PLS software. These results indicate that budgetary participation and significant positive effect on managerial performance. Participation in the managing of budgets gave the positive and significant towards the job relevant information (JRI). Job Relevant Information (JRI) gave positive and significant towards managerial performance. However, in testing of the relationship between budgetary participation and managerial performance through job relevant information (JRI) as an intervening variable, showed a positive but not significant.
PERAN KUALITAS KOLABORASI TEKNOLOGI BERBASIS PENGGUNAAN TEKNOLOGI MENUJU PENINGKATAN EFISIENSI KERJA DALAM KONTEKS PENGALAMAN PENGGUNAAN INFORMATION COMMUNICATION TECHNOLOGY Ralin Ralin
Jurnal Riset Bisnis Indonesia Vol 12, No 2 (2015): Jurnal Riset Bisnis Indonesia
Publisher : Fakultas Ekonomi Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jrbi.v12i2.993

Abstract

The purpose of this research is to examine hypothesis in order to correct or strengthen it with the resultto strengthen theory underlying the topic. Research related to the topic used is explanatory research.This research took place in departement of agricultur and forestry jepara regency.The respondentsfor this research is amount of the 60 peoples and used sensus method as the sampling methodand program regression of SPSS 10.0 for windows as the data analysis.The result of hypothesisexamination show that: the higher intensity of technology use, the higher technological collaborationquality; the higher intensity of technology use, the higher work efficiency of human resources; thehigher technological collaboration quality, the higher work efficiency of human resources; the highertechnological collaboration quality, the higher the work efficiency of human resources with themoderation of ICT usage experience; the higher intensity of technology use, the higher the workefficiency of human resources with the moderation of ICT usage ecperience.Keywords: Work efficiency, Quality Of Collaboration Technologies, Use Of Technologies

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