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STUDI EMPIRIS MENGENAI PENERAPAN METODE SAMPLING AUDIT DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN METODE SAMPLING AUDIT OLEH AUDITOR BPK

  SURYA RAHARJA, MSi, Akt   STIE STIKUBANK Semarang ABSTRACT   To obtain the adequate evidence, auditor does not have to test all existing transaction. Along of cost benefit consideration, it is impossible for auditor to test all transaction evidence. Based on this consideration; then in profession recognized widely that most evidence obtained using sampling. … Baca Selengkapnya

PENGUJIAN VARIABEL-VARIABEL YANG BERPENGARUH TERHADAP EKSPEKTASI KLIEN DALAM AUDIT JUDGMENT ENJANG TACHYAN BUDIYANTO

STIE Kesatuan Bogor MOHAMAD NASIR Universitas Diponegoro INDIRA JANUARTI Universitas Diponegoro   ABSTRACT The purposes of this study are to examine the impact of Client-Public Accountant Firms relationship, the client importance for Public Accountant Firms, nonaudit services provided by Public Accountant Firms, and client’s audit experience on clients’ expectations in audit judgment from client perspective. … Baca Selengkapnya

INVESTASI TEKNOLOGI INFORMASI DAN KINERJA KEUANGAN: APLIKASI DATA ENVELOPMENT ANALYSIS (DEA) PADA PERUSAHAAN YANG SUKSES MELAKUKAN INVESTASI TEKNOLOGI INFORMASI

  Ronny Prabowo Universitas Kristen Satya Wacana Yayuk Ariyani Universitas Kristen Satya Wacana   ABSTRACT This research aims to test whether firms that successfully invest in information technology (IT) financially outperform their counterparts (control group). Successful firms are firms that are awarded by two business magazines (Swa and Warta Ekonomi). Instead of only using test … Baca Selengkapnya

ANALISIS BEBERAPA FAKTOR YANG BERPENGARUH TERHADAP PROSES PENGEMBANGAN KUALITAS SISTEM

Sadat Amrul S, SE, M.Si STIE Indonesia Kalimantan Selatan Ahyadi Syar’ie, SE STIE Indonesia Kalimantan Selatan ABSTRAK This research test directly factors influencing for systems development quality, like: user participation, user training, user expertise, user /developer communication, user influence, and user conflict. Persuant to answer 86 respondent employee banking industry in Banjarmasin. Result of examination … Baca Selengkapnya

PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA PENYUSUNAN LAPORAN KEUANGAN

YULIANTI Universitas Indonesia FITRIANY Universitas Indonesia ABSTRACT One of the goals of accounting education in Indonesia is to introduce the students to the ethics and values of accounting profession. This research focused on the effectiveness of accounting curriculum in developing students’ responsibility towards the financial statement’s users. We find that accounting students oppose earnings management … Baca Selengkapnya

RANCANGAN SISTEM KESEJAHTERAAN SOSIAL (SOCIAL SECURITY SYSTEM) DI INDONESIA DALAM PERSPEKTIF AKUNTANSI (STUDI EMPIRIS PROPINSI DAERAH ISTIMEWA YOGYAKARTA)

WULAN IYHIG Universitas Mulawarman INDRA BASTIAN Universitas Gajah Mada ABSTRACT Most attention is given here to the definition of poverty about which there have been considerable controversies. The reason for this is worth considering at the outset. Accounting as social science have been obligation and guilty to create social welfare mechanism. The main of these … Baca Selengkapnya

PEMANFAATAN INFORMASI AKUNTANSI UNTUK MENGHINDARI ESKALASI KOMITMEN PADA LEVEL PENGAMBILAN KEPUTUSAN

EFFRIYANTI Universitas IBA Palembang Summary The Objective of this research is to examine accounting information as strategy to help decision maker avoiding commitment escalation. Given strategy include unambiguous feed back strategy, project progress report, and giving information of future advantage to individual or group of decision maker. Sums of 182 students of Accounting Department, Faculty … Baca Selengkapnya

ANALISIS FRAMING DAN CAUSAL COGNITIVE MAPPING DALAM PENGAMBILAN KEPUTUSAN STRATEGIK: SUATU STUDI EKSPERIMENTAL

YUSNAINI Universitas IBA Palembang ABSTRACT The objectives of this research are to examine and to give empirical evidence about framing and causal cognitive mapping effect on strategic decision making under uncertainty condition. The first hypothesis proposed is that there is bias in decision making caused by presented information of positive and negative framing. The second … Baca Selengkapnya

KEPERCAYAAN TERHADAP TEKNOLOGI SISTEM INFORMASI BARU DALAM EVALUASI KINERJA INDIVIDUAL

  SALMAN JUMAILI Universitas Jambi   ABSTRACT   Growth of information system require to be supported by many expected factors that can give successfulness of itself information system which is mirror through satisfaction information system’s user. One of the way so that business organization can competing with using information system and information technology are fourth … Baca Selengkapnya

HUBUNGAN INTELLECTUAL CAPITAL DAN BUSINESS PERFORMANCE DENGAN DIAMOND SPECIFICATION: SEBUAH PERSPEKTIF AKUNTANSI

PARTIWI DWI ASTUTI KAP Ngurah Arya & Rekan Denpasar ARIFIN SABENI Universitas Diponegoro Semarang ABSTRACT This research aims at examining relationship between intellectual capital and business performance by examining relationship between human capital and customer capital, human capital and structural capital, customer capital and business performance, and relationship between structural capital and business performance. Because … Baca Selengkapnya

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