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Media Riset Akuntansi, Auditing &Informasi
Published by Universitas Trisakti
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
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Articles 5 Documents
Search results for , issue " Vol 5, No 3 (2005): Desember" : 5 Documents clear
PENGARUH KESESUAIAN STRATEGI INOVASI DENGAN SISTEM KONTROL TERHADAP KINERJA KEUANGAN Hartono, Sri
Media Riset Akuntansi, Auditing & Informasi Vol 5, No 3 (2005): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v5i3.1819

Abstract

The objective of this study is testing of effect between product innovation strategy, process novation with operational control system to companies financial performance used Internal nsistencyAppmach.he collecting data by questionnaire via direct mail to 475 manufacturing companies director from ind of industries in Indonesia. The return of questionnaire are 63. The result of study shows here is an effect between product innovation strategy and process innovation strategy with •ntrol system to financial performance.Key words: Internal Consistency, Inovasi Produk, lnovasi Proses, Sistem Kontrol perasional Kinerja Kuangan
ANALISIS HUBUNGAN PENGALAMAN ORGANISASI, EVALUASI TERHADAP KINERJA DAN HASIL KARIR AUDITOR PADA KAP : PENGUJIAN PENGARUH GENDER ., Murtanto; Andryani, Mery
Media Riset Akuntansi, Auditing & Informasi Vol 5, No 3 (2005): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v5i3.1818

Abstract

This research observed the effect of gender difference to the organizational expe-rience, performance evaluation and career outcomes in accounting firm. This research also observed the relationship between variable of organizational experience and variable of performance evaluation, and relationship between variable of performance evaluation and variable of career outcomes. The integration is put into research model that was adopted from Greenhouse et al. (1990).The samples of this research are auditors and supervisors working in major account-ing firm. Data from the samples were obtained through questionnaires. The test of hypothesis used Analysis of Variance (ANOVA) and correlation test.The result of the research shows that in terms of organizational experience, perfor-mance evaluation and career outcomes, there is no significant difference between male auditor and female auditor. The research test indicates that there is a positive correlation between variable of organizational experience and variable of performance evalua-tion, and also between variable of performance evaluation and variable of career outcomes.Keywords: gender, job satisfaction, organization accountant, career outcomes.
PENERAPAN STANDARD AKUNTANSI INTERNASIONAL OLEH PERUSAHAAN PUBLIK DI INDONESIA Gunawan, Nang D.; Satyanugraha, Heru
Media Riset Akuntansi, Auditing & Informasi Vol 5, No 3 (2005): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v5i3.1821

Abstract

Adopting international accounting standard shall be beneficial to fins listed in stock exchange. This research investigates the extent to which the disclosure require-ment of Intemational Accounting StandardsliAS-1) for presentation of financial state-ments are complied by the listed companies in Jakarta Stock Exchange. The financial reports of 280 companies listed in Jakarta Stock Exchange were examined. The study concludes that in general listed companies in Jakarta do not comply fully with lAS-1 requirements. In items of "components of financial statements", "disclosure of income statement", timeliness", "comparability", "stock information" they do comply with the international standard. For the other items, " compliance", "going concern", °divi-dend", "description of reserves", "reclassification", they tend not to comply with the requirements. The study found also there are differences of size of the companies toward "timeliness and "disclosure", differences of types of auditor on compliance to "disclosure", and pmfitability of the companies on "going concern".Key words : compliance, financial report, accounting standard, intemational, jakarta stock exchange,
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN TIMELINESS Aryati, Titik
Media Riset Akuntansi, Auditing & Informasi Vol 5, No 3 (2005): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v5i3.1820

Abstract

The purpose of the research is to find the influences of the firm size,the profitability, the existence of internal auditor division,and the public accountant size toward the audit delay and timelines.Fifty listed companies in Jakarta Stocks Exchange (JSX) were used as research sample. These listed companies were selected using (purposive) judgment sampling method. Analysis hypothesis using multiple regression, before hypothesis test, nor-mality data test using One Sample Kolmogorov-Smirnov Test.The result of regression model analyzing shows that audit delay is influenced by firm size. Also the result of regression model analyzing shows that timeliness is influenced firm size too.Keywords : audit delay,timeliness, firm size, profitability the existence of intemal au-ditor division, accountant public size
PERSEPSI AKUNTAN DAN MANNER TENTANG ETIKA BISNIS Augustine S., Yvonne
Media Riset Akuntansi, Auditing & Informasi Vol 5, No 3 (2005): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v5i3.1817

Abstract

The fuction of accountant and manager was different so there maybe differences perception in understanding and practising the Business ethics. This research uses 148 Public Accountant, Management Accoountant and Educa-tional Accountant and Managers, total 317 respondentsThe reliability test of Business Ethics range from 0,87 - 0,93 and the validity was above significancy level 0-05 the data was distributed normally. This research found that there was no differences between Accountant and manager perception on under-standing and practicing businees ethics.Keyword: Business Ethics, accountant and manager perceptions

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