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INDONESIA
CERMIN
Published by Universitas Pancasakti Tegal
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Core Subject : Education,
Education
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Articles 4 Documents
 1 
Search results for , issue "No 049 (2011): Oktober" : 4 Documents clear
PERSEPSI PROFESI AKUNTAN TERHADAP PENERAPAN MANAJEMEN LABA Mubarok, Abdulloh; Utami, Yuni
CERMIN No 049 (2011): Oktober
Publisher : CERMIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.744 KB)

Abstract

This study aimed to determine ( 1 ) how perceptions of the accounting profession ( lecturer , management accountants and students ) to the application of earnings management and ( 2 ) whether there are significant differences in perceptions between faculty , management accountants and students of the management application . Data were collected by questionnaire survey techniques and produce 63 research respondents consisting of 10 accounting lecturer , management accounting 18 and 35 accounting students . The selection of respondents ( sample ) conducted convenience . Validity test performed by bivariate correlation between each indicator score , while reliability test performed with Cronbach alpha statistic test . To find out how well the perception of the accounting profession ( lecturer , management accountants and students ) to the application of earnings management , the data were analyzed with a total score of memproporsikan calculation of each group of respondents with a total score ideally . Then interpreted by the criteria of interpretation of the score. To determine whether there are significant differences between the two groups was conducted using Analysis of Variance ( ANOVA ) with post hoc tests derivative test , SPSS 16 for Windows . The results showed that in general the accounting profession ( lecturer , management accountants and students ) have a negative perception of earnings management application . Third of the accounting profession , the profession ´s most lecturers have a good perception ( 84.92 % ) compared to the management accounting profession and students . The study also found that there are differences in the perception of earnings management practices between management accountants with lecturers and students , whereas for the management accounting profession with students did not reveal any differences in perception . Nevertheless for the accounting profession in the three groups did not reveal any difference in the average perception is significant about the application of earnings management .Keywords : perception , professional accountants , lecturers , management accountants , students , management earnings
ETIKA PERIKLANAN Subroto, Setyowati
CERMIN No 049 (2011): Oktober
Publisher : CERMIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (120.504 KB)

Abstract

Periklanan sudah menjadi bagian yang tidak terpisahkan dari dunia bisnis, dan selalu mendapatkan perhatian dari masyarakat luas. Akan tetapi muncul kekhawatiran bahwa iklan yang setiap hari di komunikasikan melalui media massa itu pada umumnya tidak mendidik, tetapi justru menyebarluaskan selera yang rendah. Dari segi moral, iklan tidak mempunyai nilai-nilai informatif, karena semata-mata hanya demi keuntungan para produsen saja. Kata Kunci : Etika periklanan
ETIKA PERIKLANAN Subroto, Setyowati
CERMIN No 049 (2011): Oktober
Publisher : CERMIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (120.504 KB)

Abstract

Periklanan sudah menjadi bagian yang tidak terpisahkan dari dunia bisnis, dan selalu mendapatkan perhatian dari masyarakat luas. Akan tetapi muncul kekhawatiran bahwa iklan yang setiap hari di komunikasikan melalui media massa itu pada umumnya tidak mendidik, tetapi justru menyebarluaskan selera yang rendah. Dari segi moral, iklan tidak mempunyai nilai-nilai informatif, karena semata-mata hanya demi keuntungan para produsen saja. Kata Kunci : Etika periklanan
PERSEPSI PROFESI AKUNTAN TERHADAP PENERAPAN MANAJEMEN LABA Mubarok, Abdulloh; Utami, Yuni
CERMIN No 049 (2011): Oktober
Publisher : CERMIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.744 KB)

Abstract

This study aimed to determine ( 1 ) how perceptions of the accounting profession ( lecturer , management accountants and students ) to the application of earnings management and ( 2 ) whether there are significant differences in perceptions between faculty , management accountants and students of the management application . Data were collected by questionnaire survey techniques and produce 63 research respondents consisting of 10 accounting lecturer , management accounting 18 and 35 accounting students . The selection of respondents ( sample ) conducted convenience . Validity test performed by bivariate correlation between each indicator score , while reliability test performed with Cronbach alpha statistic test . To find out how well the perception of the accounting profession ( lecturer , management accountants and students ) to the application of earnings management , the data were analyzed with a total score of memproporsikan calculation of each group of respondents with a total score ideally . Then interpreted by the criteria of interpretation of the score. To determine whether there are significant differences between the two groups was conducted using Analysis of Variance ( ANOVA ) with post hoc tests derivative test , SPSS 16 for Windows . The results showed that in general the accounting profession ( lecturer , management accountants and students ) have a negative perception of earnings management application . Third of the accounting profession , the profession 's most lecturers have a good perception ( 84.92 % ) compared to the management accounting profession and students . The study also found that there are differences in the perception of earnings management practices between management accountants with lecturers and students , whereas for the management accounting profession with students did not reveal any differences in perception . Nevertheless for the accounting profession in the three groups did not reveal any difference in the average perception is significant about the application of earnings management .Keywords : perception , professional accountants , lecturers , management accountants , students , management earnings

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