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MENGUAK PERSEPSI ETIKA MAHASISWA AKUNTANSI Novita, Santi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17, No 4 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.211 KB) | DOI: 10.24034/j25485024.y2013.v17.i4.116

Abstract

The aims of this study was to determine whether there were ethical perception differences among students based on academic major, gender, and religiosity. It explored whether there was a perception gap between accounting students and non-accounting students, between male and female students, and between religious and non-religious students. The survey was conducted using questionnaire of 216 students to explore the ethical perception. It used five moral constructs: justice, relativism, egoism, utilitarianism, and deontology. At significant level of 5% with the independent sample t-tests, it was found that were different perception in justice, relativism, and deontology contracts between accounting and non-accounting students.  It displayed that in most of construct accept deontological, the accounting students had higher ethical values compared to non-accounting students.  The second result displayed that female students showing higher ethical perception toward their male students, and finally it was not displayed that there was different ethical perception between religious and non-religious students.
PENDIDIKAN PERPAJAKAN: PERSEPSI AKADEMISI, PRAKTISI, DAN MAHASISWA UNTUK JENJANG DIPLOMA DAN SARJANA Novita, Santi; Hartadinata, Okta Sindhu
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20, No 2 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.854 KB) | DOI: 10.24034/j25485024.y2016.v20.i2.48

Abstract

Tujuan dari penelitian ini adalah untuk menganalisa pandangan akademisi, praktisi, dan mahasiswa akan atribut yang harus dimiliki lulusan D3 Perpajakan dan S1 Akuntansi yang akan berkarir awal dalam bidang perpajakan. Penelitian ini mencoba menggali apakah ada perbedaan persepsi mengenai atribut yang terdiri dari keterampilan atau keahlian, kemampuan dasar, dan hasil pembelajaran dari berbagai mata ajar perpajakan yang dihasilkan oleh perguruan tinggi dengan ekspektasi dari praktisi sebagai pengguna lulusan. Kuesioner dikirim kepada akademisi yang mengajar perpajakan, praktisi sebagai pengguna lulusan, dan mahasiswa sebagai calon lulusan masing-masing untuk jenjang D3 maupun S1. Dengan menggunakan Uji proporsi dua populasi untuk kemampuan dasar, serta Two sample T Test untuk uji learning outcomes dan skills, hasil yang diperoleh menunjukkan ada perbedaan persepsi antara mahasiswa baik dengan akademisi maupun dengan praktisi. Dari sisi akademisi dan praktisi secara umum tidak ada perbedaan, namun dari proporsi persetujuan tentang kemampuan dasar yaitu kemampuan tax planning dan perpajakan internasional perlu ada diskusi lebih lanjut untuk pendidikan perpajakan di jenjang S1.
Pengaruh Corporate Social Responsibility (CSR) Pada Market Value Added (MVA) Perusahaan Manufaktur Dan Pertambangan Novian, Rezi Setin; Novita, Santi
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol 6, No 2 (2013)
Publisher : Department of Management, Faculty Economics & Business, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.743 KB) | DOI: 10.20473/jmtt.v6i2.2664

Abstract

Along with the increase of information disclosure needs by stakeholder, the companies are not only demanded to be responsible for merely economic aspect but also environmental and social aspects. The objective of this research to provide the evidence of the effect of Corporate Social Responsibility (CSR) disclosure to the companies performance using Market Value Added (MVA). The research is using manufacturing and mining companies that listed in Bursa Efek Indonesia (BEI) from the year 2007 to 2011 as samples. The hypothesis was tested using t test and the result of this study is Corporate Social Responsibility (CSR) has positive effect on Market Value Added (MVA).