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Lauw Tjun Tjun
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jurnal.akuntansi.maranatha@gmail.com
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+6222-2012186
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jurnal.akuntansi.maranatha@gmail.com
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Jl. Prof. Drg. Suria Sumantri No. 65 Bandung
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Kota bandung,
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INDONESIA
Jurnal Akuntansi
Published by Universitas Kristen Maranatha
ISSN : 20858698     EISSN : 25984977     DOI : http://doi.org/10.28932/jam
Core Subject : Economy,
Economics, Econometrics & Finance
The scopes of the journal include (1) Management Accounting, (2) Taxation, (3) Financial Accounting, (4) Public Sector Accounting, (5) Accounting Education (6) Information Systems, (7) Auditing, (8) Professional Ethics, (9) Sharia Accounting, (10) Accounting Information Technology.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2009)" : 5 Documents clear
Pengaruh Kecerdasan Emosional Terhadap Pemahaman Akuntansi Dilihat dari Perspektif Gender Lauw Tjun Tjun; Santy Setiawan; Sinta Setiana
Jurnal Akuntansi Vol. 1 No. 2 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i2.374

Abstract

Intelectual quotient is not a dominant factor in one’s success. Neither in business social life, there use many clever scholars and during their study in university, they’re always be top students, but when they go to work they become their classmates subordinates which havea barely enough academic achievement. A success of life is more determined by Emotional Quotient, which have many aspects link to personality. This research takes on accountancy student population. In the final phase which take 120 unit subject. The method taking of this sample is nonprobability sampling. The data analysis in this research uses a simple linier regression statistic test tools. Base on this test, the account understanding of woman is greater than account understanding of man. Keywords: Emotional Quotient, account understanding
Pengaruh Modernisasi Sistem Administrasi Perpajakan terhadap Kepatuhan Wajib Pajak (Survei atas Wajib Pajak Badan pada KPP Pratama Bandung ”X”) Sri Rahayu; Ita Salsalina Lingga
Jurnal Akuntansi Vol. 1 No. 2 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i2.375

Abstract

The objective of this research is to examine whether modernization in taxation administration system at Bandung ”X” Tax Office affects tax compliance. Type of this research is quantitative descriptive. The sample size is determined with purposive sampling method. Survey method is applied with data collected through interview and questionnaire and multiple regression analysis and t-test are applied in data processing. The research shown that modernization in taxation administration system positively significant affects tax compliance. Keywords: modernization in taxation administration system, tax compliance.
Pengaruh Orientasi Profesional terhadap Konflik Peran: Partisipasi Anggaran dan Orientasi Tujuan Sistem sebagai Variabel Moderating (Studi pada Kantor Akuntan Publik di DKI Jakarta dan Bandung) Lidya Agustina; Christine Dwi Karya Susilawati
Jurnal Akuntansi Vol. 1 No. 2 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i2.376

Abstract

The purpose of this research is to analyze and examine the hypothesis effect of professional orientation on role conflict with budgetary participation and system goal orientation as a moderating variabel. The respondent of this research is auditor in manager and partner level, who are working in accounting firm in DKI Jakarta and Bandung. The method that is used in this research is causal. Sampling technique employed in this research is simple random sampling. Cross-sectional is also used in this research. It is also using simple regression analysis to exemine the effect of professional orientation on role conflict, and moderated regression analysis to exemine the effect with moderating variable. The result of this research shows that professional orientation give effect to role conflict. Budgetary participation gives a positive effect to professional orientation with role conflict correlation. Altough system goal orientation gives a negative effect to professional orientation with role conflict correlation. Keywords: professional orientation, budgetary participation, system goal orientation, role conflict.
Peranan Environmental Accounting terhadap Global Warming Riki Martusa
Jurnal Akuntansi Vol. 1 No. 2 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i2.377

Abstract

This article explores about is global warming. The distortion of nature causes global warming. Industrial sector is one of global warming incurred. Some nations create a group to cope this matter. They try to reduce carbon emission as one of global warming causes by controlling industrial carbon emission through financial reporting. This article explores normatively roles of environmental accounting in cope with global warming. Keywords: global warming and environmental accounting.
Pengaruh Economic Value Added Terhadap Tingkat Pengembalian Saham pada Perusahaan yang Tergabung dalam LQ-45 Harris Hansa Wijaya; Lauw Tjun Tjun
Jurnal Akuntansi Vol. 1 No. 2 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i2.378

Abstract

Economic Value Added (EVA) is a financial performance measurement that is assumed deal with investors’ expectation. It is because EVA not only observes from rate of return but also from company’s risk level. The purpose of this research is to know the influence of EVA to stock’s rate of return. The sample of this research is 35 companies that listed in LQ45. Data are analyzed used regression analysis. The result indicates that EVA have influence to stock’s rate of return. Keywords: Financial performance, Economic Value Added, stock’s rate of return.

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