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INDONESIA
Jurnal Widya Manajemen & Akuntansi
Published by Universitas Katolik Widya Mandala Surabaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 7, No 1 (2007)" : 7 Documents clear
Pengaruh Asimetri Informasi, Alokasi Sumber Daya, Etika dan Komitmen Organisasi terhadap Budget Slack: Suatu Eksperimen Ernita, Etti
Jurnal Widya Manajemen & Akuntansi Vol 7, No 1 (2007)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

This study is investigated the effects of information asymmetry, resources allocation, ethics and organizational commitment on budget slack. Subjects consist of 73 undergraduate accounting at University of Sanata Dharma Yogyakarta. This study uses a 3x2 factorial design. This experiment manipulates information asymmetry into three conditions: low, middle, high information asymmetry and resources allocation into two conditions: no-resources allocation condition and resources allocation condition. This study predicts that budget slack is different between three of condition asymmetry information asymmetry, condition of resources alocation, ethics and organizational commitment. Subordinate with low ethics and organizational commitment tend to create higher slack than subordinate with high ethics and organizational commitment. Result show that there are different budget slack between low ethics and high ethics, and between low organizational commitment and high organizational commitment. Future research is make resources alocation treatment more perfect.
Pengaruh Mekanisme Corporate Governance terhadap Kualitas Laba Siallagan, Hamonangan
Jurnal Widya Manajemen & Akuntansi Vol 7, No 1 (2007)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The purpose of this research is to investigate and give empirical evidence of the effect of corporate governance mechanisms on earnings quality. The proposed hypotheses are as follows, (1) managerial ownership is positively influence earnings quality, (3) the proportion of independent board of commissioner positively influence earnings quality, (3) the existence of audit committee positively influence earnings quality. By using 74 samples and 197 observations, the result indicates that corporate governance mechanism effect earnings quality. The earnings quality of proxy stated by Sloan (1996), Chan et al (2001) and Warfield et al (1995) is discretionary accruals. The corporate governance mechanism has the ffict on earnings quality are: managerial ownership positively and statistically significant effect earnings quality, the proportion of board of commissioner negatively and statistically significant influence earnings quality, the existence of audit committee positively and statistically significant influence earnings quality.
Pengaruh Keadilan Distribusi, Prosedural dan Interaksional terhadap Kepuasan Konsumen Mahasiswa di Surabaya Wulani, Fenika
Jurnal Widya Manajemen & Akuntansi Vol 7, No 1 (2007)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

This study examines the effect of distribution, procedural, and Interactional justice on customer satisfaction Data were collected from 183 students on 4 universities in Surabaya. This study finds that interactional and procedural justice has effect on customer satisfaction. However, this study that distribution justice has no effect on customer satisfaction.
Aplikasi Rasio Keuangan untuk Memprediksi Laba pada Perusahaan Properti yang Go Publik di Bursa Efek Jakarta Sunarjanto, N. Agus; Anggraeni, Feena Renata
Jurnal Widya Manajemen & Akuntansi Vol 7, No 1 (2007)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

This paper draws the ability of financial ratio as an earning predictor of property companies at Jakarta Stock Exchange (JSX). Moreover this research tries to find which is significant distinction between financial ratios to property companies This research is conducted by hypotesis and analyzed by discriminant analysys. As result, financial ratios be able to predict property companies earning in JSX with the grouping accuraly is 65.74 % (wilk's lamda: 0.881 and chi 'square: 13.262) than, by stepwise method, the result shows that ROA and current ratio are different.
Kesesuaian Strategi dan Lingkungan: Telaah dari Perspektif Deterministik-Pilihan Strategik Pinasti, Margani; Mulia, Teodora Winda
Jurnal Widya Manajemen & Akuntansi Vol 7, No 1 (2007)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The aim of this paper is to discuss fit strategy-environmental, in different perspective. Environment looked into from perspective of strategic deterministic-strategic choices, becoming organizational theory area focus. Pursuant to perspective of deterministic -strategic choices, can be identified four quadrant (Hrebiniak and Joyce model, 1985) environment type faced by company, that is (1) high determinism, low choice (Quadrant I); ( 2) high determinism, high choice (quadrant II); (3) low determinism, high choice (quadrant III) ( d) low determinism, low choice (quadrant IV). Every quadrant chime in with the type and process the different ,,trot"g, quadrant I chime in with the strategy defender; quadrant II chime in with the strategy analyzer; quadrant III chime in with the strategy prospector; and quadrant IV chime in with the strategy reactor
Pengaruh Orientasi Etika terhadap Komitmen Akuntan Publik pada Profesi dan Organisasi Setianingsih, Sunarti
Jurnal Widya Manajemen & Akuntansi Vol 7, No 1 (2007)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Ethics is accepted behavior values and used by individual or certain group. The ethical attitude of an auditor is determined not only by the rule of hi professional ethical code, but also by cultural, profession's, organizational environment, and personal experience. The objective of the research was to determine the effect ethical orientation on commitment public accountant to organization and profession. Data were obtained through the use of questioners from fifty nine experienced public accountants from CPA firm at Bandung area. Questionnaires were designed to provide data on three variables: ethical orientation, organization commitment and professional commitment. The data were analyzed using simple regression technique. The result of analysis indicated that ethical orientation has direct effect organization commitment and professional commitment. The relationship between organization commitment and professional commitment is also stronger. The higher level of professional commitment of public accountant there will also be a higher degree of organization commitment. The result has implication to public accountant seeking to explain why ethical is needed. This research also proposes the direction for future research in behavioral accounting area.
Pengaruh Kepemimpinan, Tuntutan Tugas dan Career Plateau terhadap Stress Kerja, Komitmen Organisasi dan OCB Perawat Rumah Sakit Haji Surabaya Koesmono, H. Teman
Jurnal Widya Manajemen & Akuntansi Vol 7, No 1 (2007)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The purpose of this research is to find out the effect of leadership, job demand and career plateau on work stress, organization commitment and organization citizenship behavior. The object of the research is nurses in Haji Hospital Surabaya. This hospital was chosen as the place of this research because it serves public and it is governed by East Java government. The result of the research can explain that leadership,job demand and career plateau affect work stress, organization commitment and organization citizenship behavior of the nurses in a positive way.

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