| No | Judul Karya | Deskripsi Singkat |
|---|---|---|
| 1 | THE THREAT LEVEL TOLERANCE IN THE COMPANY OF ACCOUNTING INFORMATION SYSTEM | Accounting information system developments that provide benefits in many organizations it also has risks that are not light. How can an organization tolerate the possibility of a threat in the accounting information system will be different with other organizations. This study wanted to know whether there are differences in levels of tolerance to the threat of companies in the accounting information system. With a sample of all companies listing on the Indonesia Stock Exchange (IDX) and the rate of return of 18.8% of respondents, this study provides a statistical conclusion that there is no difference in the level of tolerance to the threat of accounting information system among companies listing on the IDX. This is because companies are listing on the IDX is a company that is ready for the public so that they also prepare all the things associated with information systems, including accounting information system and the maximum fine. Keywords: Accounting, System, Information, Threat, Tolerance |
| 2 | THE THREAT LEVEL TOLERANCE IN THE COMPANY OF ACCOUNTING INFORMATION SYSTEM | Accounting information system developments that provide benefits in many organizations it also has risks that are not light. How can an organization tolerate the possibility of a threat in the accounting information system will be different with other organizations. This study wanted to know whether there are differences in levels of tolerance to the threat of companies in the accounting information system. With a sample of all companies listing on the Indonesia Stock Exchange (IDX) and the rate of return of 18.8% of respondents, this study provides a statistical conclusion that there is no difference in the level of tolerance to the threat of accounting information system among companies listing on the IDX. This is because companies are listing on the IDX is a company that is ready for the public so that they also prepare all the things associated with information systems, including accounting information system and the maximum fine. Keywords: Accounting, System, Information, Threat, Tolerance. |
| 3 | INFORMATION PROCESSING THEORY IN BUDGETARY PARTICIPATION: ITS ANTECEDENT AND CONSEQUENCE | This study analyzes the role of the Information Processing Theory (IPT) in the budgetary participation with antecedent variables such as environmental dynamism (ED). Furthermore this study examines the influence of budgetary participation on performance (P) in the company. The IPT is used in this study as a contribution to overcome the gap between dynamic environments, information management, budgetary participation and performance. This research concluded that (1) there is a positive relationship between environmental dynamism and task exceptions, information technology, information systems, and budgetary participation, (2) there is no negative relationship between environmental dynamism and task analyzability , (3) there is no positive relationship between task exceptions and budgetary participation, (4) there is a negative relationship between task analyzability and budgetary participation, (5) there is a positive relationship between information technology, and information systems for budgetary participation, and (6) there is a positive relationship between budgetary participation and performance. Keywords: Process, Information, Participation, Budget, Performance. |
| 4 | THE INFLUENCE OF MANAGER PROFILE ON CORPORATE SOSIAL RESPONSIBILITY (CSR) PRACTICES | Corporate Social Responsibility (CSR) has been an interesting and much discussed theme along with the emphasis on the implementation of Corporate Governance (CG) in Indonesia. The question then arises is what are the factors that motivate those companies to implement CSR, beside the public pressure or certain regulation? Any organizational structure will remain dependent on the policies and culture developed and supported by the organization's top management. Manager profile indicated to have influence on the implementation of CSR is also closely related to managers’ perception of ethics and their social responsibility. Based upon the foregoing analysis, it appears that manager profile can influence the implementation of CSRManagers recognize that the implementation of CSR is one form of assessment of long-term performance and is related to sustainability. Keywords: Corporate, Social, Responsibility, Governance, Sustainability |
| 5 | INFORMATION PROCESSING THEORY IN BUDGETARY PARTICIPATION: ITS ANTECEDENT AND CONSEQUENCE | This study analyzes the role of the Information Processing Theory (IPT) in the budgetary participation with antecedent variables such as environmental dynamism (ED). Furthermore this study examines the influence of budgetary participation on performance (P) in the company. The IPT is used in this study as a contribution to overcome the gap between dynamic environments, information management, budgetary participation and performance. This research concluded that (1) there is a positive relationship between environmental dynamism and task exceptions, information technology, information systems, and budgetary participation, (2) there is no negative relationship between environmental dynamism and task analyzability , (3) there is no positive relationship between task exceptions and budgetary participation, (4) there is a negative relationship between task analyzability and budgetary participation, (5) there is a positive relationship between information technology, and information systems for budgetary participation, and (6) there is a positive relationship between budgetary participation and performance. Keywords: Process, Information, Participation, Budget, Performance |
| 6 | INFORMATION PROCESSING THEORY IN BUDGETARY PARTICIPATION | This study analyzes the role of the Information Processing Theory (IPT) in the budgetary participation with antecedent variables namely environmental dynamism (ED) and the consequence is performance (P) in the company. IPT used in this study as an effort to overcome the gap between the dynamic environments, information management, budgetary participation and performance. Participation in budgeting is important because it reflects the efficiency of the process, execution, achievement, and evaluation of a plan. Questions that arise include how information technology is used in the state-owned organization? Is the technology adequate? And these need further analysis in the study. Keywords: Process, Information, Participation, Budget, Performance |
| 7 | THE ROLE OF CORPORATE INTELLECTUAL CAPITAL | The purpose of this study was to test empirically the relationship between measures of intellectual capital to firm performance. The research was done by taking a sample of 78 companies from the manufacturing companies listed on the Stock Exchange the period 2006-2008. Intellectual capital is measured by VAICTM developed by Pulic. While the size of the company's performance measured by ROE, EPS, ASR, ATO, PER, GR. The results of this study is that the Intellectual Capital (VAIC) proved to be significantly positive effect on the performance of the company, Intellectual Capital (VAIC) proved to be significantly positive effect on future company performance, average growth rate (ROGIC) did not show significant positive effect on depan. The company's performance of this research is expected to be additional information on business organization and performance assessment in the management of the company's intellectual capital to create value for companies that can provide a competitive advantage. Keywords: Intellectual capital, performance, competitive, value. |
| 8 | FACTORS AFFECTING THE PROFESSIONAL COMMITMENT OF INDONESIAN PUBLIC ACCOUNTANTS | The aim of this research is to empirical testing the influence of affective professional commitment, continuants professional commitment, and normative professional commitments to the professional commitment of public accountants in Indonesia. Knowing what things that affect the professional commitment of public accountants, we can maintain or realize the commitment in the workplace. Therefore, those things are expected to give positive results such as job satisfaction, maximum work effort, work-supporting behavior, high professionalism, and many other positive things. This study concluded that continuants professional commitment statistically influences the professional commitment of public accountants in Indonesia but statistically affective and normative professional commitments do not affect professional commitment of public accountants in Indonesia. Keywords: Professional, Commitment, Accountant, Normative. |
| 9 | PENGARUH WORK-FAMILY CONFLICT TERHADAP KEPUASAN KARIR AKUNTAN YANG DIMODERASI OLEH GENDER, MARITAL STATUS, PARENTAL STATUS, DAN JABATAN | This study examines the relationship between accountant work-family conflict and career saticfaction. This research will also examine the moderating influence of gender, marital status, parental status, and authority on this relationship. The samples data are derived from a questionnaire survey of 114 accountants. Result obtained from moderated regression analysis indicate that relationship between accountant work-family conflict and career saticfaction was statistically significant. Further , gender, marital status, parental status, and authority statistically influenced the relationship between accountant work-family conflict and career saticfaction as maderating variables. Keywords: Work-family conflict, career satisfaction, accountant, gender |
| 10 | THE ETHICS OF ACCOUNTING STUDENTS: A STUDY OF COMPARISON | The auditing profession is expected to have high independency and objectivity because it is related to the responsibility for providing public service to the people who have trusted those of the auditing profession. An accounting professional begins his or her career at accounting school as student, hence this study intends to answer the question of the ethics among the accounting students. So, this study intends to examine the ethics of the accounting students by making the comparation among the accounting students of Perguruan Tinggi Negeri (PTN), Perguruan Tinggi Swasta (PTS) and Program Pendidikan Profesi Akuntansi (PPA) and that between the male and female accounting students. Based on the results of the analysis it can be concluded that: gender does not influence the students to choose the alternative answers B and C, but influences them to choose the alternative answer A. Further analysis indicated that the male students have bigger probability to accept the offer to violate the existing ethics and not to tell anyone than their counterparts. It is because the male students take more risks or face challenge in doing their job than their counterparts. Keywords: Ethics, Accounting Student, Accountant, Gender, |