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Lauw Tjun Tjun
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jurnal.akuntansi.maranatha@gmail.com
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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 6 Documents
 1 
Search results for , issue "Vol. 7 No. 1 (2008)" : 6 Documents clear
Hubungan Manajemen Laba Setelah IPO dan Return Saham dengan Kecerdasan Investor sebagai Variabel Pemoderasi - Joni Joni .
Jurnal Akuntansi Vol. 7 No. 1 (2008)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v7i1.320

Abstract

The major purpose of this study is to investigate the association between earnings management after IPO and stock returns with investors sophistication as a moderating variable. Institutional ownership is used to proxy investors sophistication.The JSX (Jakarta Stock Exchange) listed companies and issuers of IPO from 1990 to 2002 period is used as samples. The companies which institutional ownership >/ 40% consist of 75 IPOs. Earnings management was detected with Instrumental Variable Approach (Kang and Sivaramakrishnan, 1995).This study provides an evidence that issuers report unusually high earnings management around 1Po (two years before and five years afier IPO. Issuers used mean reversing strategy in two years before IPO period (income decreasing) for preparing earnings management in the next period (income increasing). Furthermore, this study documents there is no association between earnings management and stock returns with investorssophistication as moderating variable.Keywords: IPO, Earnings Management, Instrumental Variable Approach, Stock Returns, Investors Sophistication.
Perbedaan Perilaku Etis dan Tekanan Kerja Perspektif Gender dalam Audit Judgment Laporan Keuangan Historis dan Kompleksitas Tugas Ardi Hamzah; Paramitha .
Jurnal Akuntansi Vol. 7 No. 1 (2008)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v7i1.321

Abstract

This research purpose to examine the difference in matter ethic behaviour and work pressure at auditor when they conduct to complex audit assignment and they have to give the judgment about materiality. This research population is Public Accounting Oflice in Surabaya. This research use the questionnare, from 254 questionnare which sent that responded are 97 questionnare and which can be analysis are 54 quistionnaire. Data analysis use the program SPSS 12 for examine reliability, validity, and independent samples t-test. The research result indicate that there is diflerence that significant between auditor of male and female in matter ethic behaviour and work pressure. The other research result indicatethat married status, education level, working position, and work long there is not difference significant in matter ethic behaviour and work pressure.Keywords: ethic behaviour, work pressure, gender
Akuntansi Pemerintahan di Indonesia suatu Tinjauan Indra Firmansyah Bagjana
Jurnal Akuntansi Vol. 7 No. 1 (2008)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v7i1.322

Abstract

Indonesian people more critical after reformation in Indonesia. One of criticized object is accountability and transparency in government financial management. Government Accounting Standard is one of tool that can measure of government financial management performance. This Paper would like to explain several aspect that relate to government accounting in Indonesia, that is : financial management, challenges, comparison betweengovernment accounting and commercial accounting, unique case of government accounting, development strategy, and career opportunity for accountant in government organization.Keyword : Government Accounting
Hubungan Supervisi, Tekanan Peran (Role Stress) dengan Kinerja dan keinginan Berpindah pada Kantor Akuntan Publik di DKI Jakarta Rapina .
Jurnal Akuntansi Vol. 7 No. 1 (2008)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v7i1.323

Abstract

The objectives of this research are to know whether : (I) The relations of mentoring indirectly on performance and turnover intentions through role stress effect. (2) The relation of mentoring directly on performance and turnover intentions. Respondents in this research consist of 191 auditors sho working at 11 accounting firms and have affiliation with International Accounting Firms. The statistical analysis is based on Structural Equation Modeling of LISREL (Linear Structural Relation) Program. The result of this study indicates that mentoring are negative effect with role stress (role conflict, role ambiguity, role overload, perceptions of environt uncertainty). Mentoring is positive effect with performance, but doesn ’t have negative effect with turnover intentions. Role conflict and Perceptions of Environt Uncertainty are negative effect with performance. Role ambiguity is positive effect with turnover intentions, while performance has negative eflect with turnover intentions.Keywords: mentoring, role stress, performance and turnover intentions.
Pengaruh Struktur Aktiva, Ukuran, Likuiditas dan Profitabilitas terhadap Struktur Modal Emiten Sektor Ritel di Bursa Efek Indonesia (Sebuah Pengujian Hipotesis Pecking Order) Sienly Veronica Wijaya; Bram Hadianto
Jurnal Akuntansi Vol. 7 No. 1 (2008)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v7i1.324

Abstract

The aim of this research is to examine pecking order hypothesis with some variables that have the impact on capital structure. Some variables that we used are asset tangibility firm ’s size, liquidity, and profitability. The sample that we used was taken from retail 's issuer sector which selected by purposive sampling method. Regression analysis with pooled data was conducted in this research as analysis method. The result states liquidity is theonly variable that support pecking order hypothesis. In addition, this variabel also have the greatest impact on capital structure.Keywords: liquidity, capital structure
Pengaruh Penjualan Kredit, Biaya Pengumpulan Piutang dan Diskon Penjualan terhadap Volume Penjualan Sepatu Cibaduyut Bandung Nelsi Wisna
Jurnal Akuntansi Vol. 7 No. 1 (2008)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v7i1.325

Abstract

The purpose of this research is to know and analyze the influence of sales credit/sales on account, collection cost receivable and sales discounts to sale volume. By using the purposive method, this research surveyed at 30 midle and small entrepreneur in Cibaduyut Bandung Town. Data analysis to test the hypothesis is path analysis. The result of this research shows that only credit sales having an effect on positive and significant to sale volume, while the collection cost receivable and sales discount not havean effect.Keywords :Sales credit, collection cost, sales discount, sale volume

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