Asia Pacific Conference on Accounting and Finance (APCAF) 2015

AUTHOR TITLE
Herlina Helmy & Charoline Cheisviyanny & Sany Dwita The analysis of service quality at padang primary tax office
I Gusti Ayu Agung Diah Acintya & I G. A. M. Asri Dwija Dutri performance of denpasar city in implementing performance accountability system of government institution and good governance
Eko Ganis & Nur Nafiastuti Web-Based Enterprise Resource Planning (ERP) System In Action at the Case of A Catering Industry Company in Indonesia
Budi Rofelawaty & Erlina Diamastuti Analysis the implementation sustainability reporting for the companies in Indonesia and comparison with the companies in Malaysia Continue reading Asia Pacific Conference on Accounting and Finance (APCAF) 2015 →

UAS: Social Marketing

UAS MANAJEMEN PEMASARAN Kelas CA dan CB
Tahun Akademik 2014/2015

Tugas UAS Anda adalah Social Marketing Work. Tugas ini bertujuan supaya Anda dapat secara langsung membuat media pemasaran yang cocok untuk sebuah usaha mikro & kecil (UMK) plus membantu pengusaha tersebut untuk mengembangkan usahanya terutama melalui pemasarannya.

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Konferensi Nasional Pendidikan Akuntansi 2012

“Konstruksi Arsitektur Pendidikan Akuntansi Berbasis Pancasila untuk Penguatan Jati Diri Bangsa”

Universitas Brawijaya – Malang, 18-20 April 2012

ETIKA PENDIDIKAN

Judul Penulis
Internalisasi Nilai Kejujuran, Objektivitas, dan Tanggung jawab Profesional pada Mata Kuliah Pengauditan II untuk Menumbuhkan Perilaku Etis Mahasiswa Program Studi Akuntansi Fakultas Ekonomi (FE) Universitas Negeri Yogyakarta (UNY) dengan menggunakan Pendekatan Problem-Based Learning. Dhyah Setyorini
Paradigma baru pendidikan akuntansi: Pendidikan akuntan anti korupsi di Indonesia Arie Pratama
Penanaman Nilai Etika Keutamaan (Virtue-Ethics) dalam Pendidikan Akuntansi: Awal Gerakan Pembangunan Karakter Akuntan Akhmad Riduwan
Suatu Tinjauan Etika: Tanggung jawab Profesional Akuntan Pendidik Susnaningsih Mu’at ; Desrir Miftah, dan Andi Irfan
Pengajaran Akuntansi Forensik di Indonesia: Persepsi Akademisi dan Auditor di Sumatera Barat Suhernita; Efa Yonnedi, dan Verni Juita
Etika dan paradigma pengajaran akuntansi  Trisni Suryarini & Niswah Baroroh

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Konferensi Regional Akuntansi (KRA) II (2015) Jawa Timur

“Strategi Pengembangan Pendidikan Akuntansi dalam Era Masyarakat Ekonomi ASEAN”

29-30 April 2015
IAI JATIM – FE Universitas Kanjuruhan Malang

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Determinan Minat Keperilakuan dan Perilaku Menggunakan Sistem Enterprise Resource Planning

Abstrak: Determinan Minat Keperilakuan dan Perilaku Menggunakan Sistem Enterprise Resource Planning. Studi ini bertujuan untuk menguji determinan minat keperilakuan untuk menggunakan sistem Enterprise Resource Planning (ERP) pada manajer dan karyawan PT PLN Distribusi Jawa Timur dengan menggunakan metode survei. Studi ini merupakan pengembangan model Theory of Planned Behaviour (TPB). Hasil studi menunjukkan bahwa kontrol perilaku persepsian, kegunaan persepsian, dan kompatibilitas memengaruhi minat dalam menggunakan sistem ERP. Selain itu, minat keperilakuan dan pengalaman menggunakan komputer berpengaruh terhadap perilaku untuk menggunakan sistem ERP. Analis sistem dan manajer seharusnya memastikan bahwa sistem yang diperkenalkan pada pengguna merupakan hal yang berguna.

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Engaging in Earnings Management to Avoid Negative Earnings

Imam Subekti

Abstract

The purpose of this study is to investigate the earnings management behavior of companies listed in the Indonesia Stock Exchange (ISE). Specifically, the study investigates whether companies engaging in real earnings management or accrual management intent to avoid negative earnings; it also examines whether earnings management behavior supports efficient contracting or opportunistic behavior perspective. The sample of this study comprised 166 firm-years of manufacturing industrial sector during the period 2004 – 2005. Using multiple regressions, the study finds evidence that the companies engage in both earnings management, which are discretionary expenses (proxy of real earnings management) and accruals management. This evidence supports the studies of Graham, Harvey, & Rajgopal (2005) and Roychowdhury (2006).  Another result shows that the real earnings management conducted by the companies is efficient partially, while the accruals management is opportunistic.

Jurnal Akuntansi Multiparadigma
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Accrual and Real Earnings Management: One of the Perspectives of Prospect Theory

Imam Subekti

Abstract

Earning management has become the practice in business. Yet, not all of the companies dothis earning management. The study aims to investigate earnings management behavior measured by real and accruals transactions i.e. abnormal cash flow of operation, abnormal production cost, abnormal discretionary, short-term discretionary accruals, and long-term discretionary accruals. The study applies a perspective of prospect theory to predict earnings management behavior of management. In prospect theory, it is predicted that managers tend to manage earnings to avoid negative earnings. Positive earnings around zero is an indication of earnings managed to avoid negative earnings. It shows that most of Indonesian public companies tend to manage earnings based on real transactions than accruals transactions. All proxies of real earnings management support hypotheses that positive earnings around zero are managed through the real transactions. On contrary, only long-term discretionary accruals which support hypothesis revealing that positive earnings around zero is managed through accruals accounts. This result indicates that the Indonesian public companies engage in earnings management in accordance with the predictions of prospect theory, especially those based on real transactions.

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