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Pengaruh Jabatan, Budaya Organisasional dan Konflik Peran terhadap Hubungan Kepuasan Kerja dengan Komitmen Organisasi: Studi Empiris di Kantor Akuntan Publik
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| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 5 (No. 3) |
| Halaman | : | 341-364 |
| Abstrak | : | Job satisfaction and organizational commitment are two things considered when discussing replacement of accounting firm employees. This research examines causal relationship between job satisfaction and organizational commitment through non-recursive model. Those are organizational post, organization culture and role conflict as exogenous variables. The data of this research collected through mail survey to overall accounting firm in several cities in Indonesia, those are: Ujung Pandang, Denpasar, Surabaya, Malang, and Semarang. The Structural Equation Modeling is used for developing theoretical model and analyzing data. The results of this research show causal relationship between job satisfaction and organization commitment. Job satisfaction is negatively related with organization commitment, and organization commitment significantly and positively influenced to job satisfaction. Exogenous variable for organization post positively influences to organization commitment and positively influences job satisfaction. Organization culture in accounting firm positively influences organization commitment. Role conflict significantly and negatively influences to job satisfaction and positively and not significantly influences to organization commitment. This research found that organization commitment in accounting firm come first than job satisfaction, and organization culture in accounting firm created by accounting firm management strongly influenced organization commitment and later result in the raise of job satisfaction of accounting firm employees. Role conflict which occurred in accounting firm will negatively impact to job satisfaction and organization commitment. While, the higher organization post the more influences job satisfaction level and organization commitment of accounting firm employees. |
INDUSTRI PERBANKAN MENCARI MEKANISME YANG UNGGUL DALAM LINGKUNGAN BISNIS YANG TERUS BERUBAH-UBAH
| Pengarang | : | J. Panglaykim. |
| Nama Majalah/Jurnal | : | Analisa |
| Volume / Edisi | : | XIV-3, MARET (No. 3) |
| Halaman | : | 278-288 |
| Abstrak | : | - |
Rekayasa Akrual untuk Meminimalkan Pajak
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 5 (No. 3) |
| Halaman | : | 325-340 |
| Abstrak | : | Accounting give managers a flexibility in choosing methods and many making estimation as long as the discretionary is based on rational and logic judgment. One of many incentives that were proved by many researches could influence managers discretionary was tax saving. on September 1994, it was announced that tax income would be reduced. This regulation was effective at January 1st 1995. Tax reducing can be seen by managers as an opportunity to minimze tax. Manager can shift income from this period to the next period with lower tax income. Income shifting can be done by accelerating revenues recognition or deferring expenses recognition through many methods. Using 48 manufacture companies that are going public at Jakarta Stock Exchange, it could not be found that there were opportunistic motive behind financial statements preparations. This research only gave weak evidence about earnings management as an incentive to make tax saving. |
Hubungan antara Biaya Transaksi dan Post-Earnings Announcement Drift: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEJ
| Pengarang | : | Marfuah |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 5 (No. 3) |
| Halaman | : | 311-324 |
| Abstrak | : | The purpose of this study is to test the relationship betueen the transactions costs and post-earnings announcement drift Share price and annuul rupiah trading volume are chosen as provies for the inver se of direct and indirect costs of transactions On the basis of data of companies listed in the Jakurta Stock Exchange during the period of 1995 and 1996, the empical test shows that there was a positive relatonship between transactions costs and post-earnings announcement dift This result indicates that transuctions costs are an important determinant of the etficiency of capitul markets The results of this paper ure consistent with an informational efficiency perspective that frms with high transactions costs can display significant mispricing or dritf, while those with low transuctions costs are unlikely to be mispiced (Bhushan 1994) |
PERDAGANGAN IMBAL-BELI DAN EKSPOR NON-MIGAS
| Pengarang | : | Michael B. Soebagyo |
| Nama Majalah/Jurnal | : | Analisa |
| Volume / Edisi | : | XIV-3, MARET (No. 3) |
| Halaman | : | 264-277 |
| Abstrak | : | - |
Konservatisme Akuntansi, Value Relevance dan Discretionary Accruals: Implikasi Empiris Model Feltham-Ohlson (1996)
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 5 (No. 3) |
| Halaman | : | 291-310 |
| Abstrak | : | This study documents evidence on the valuation effects of accounting conservatism in context of the Feltham-Ohlson (1996) model. This study investigates whether managers manage reported earnings under conservatism. Recent accounting research finds that the discretionary accruals component of earnings communicates managers' private information to investor and can use as a tool for detecting earnings management. We find, first,that goodwill (the difference between market and book value of equity) is a function ofabnormal operating earnings and beginning operating earnings. Our test results support the implication of FO model that the effect of abnormal operating earnings on goodwill increases with operating cash receipts persistence. Second, we find there is an earnings management in firm that implement conservatism. Third, interaction between discretionary accruals and bonus plan, debt covenant and political cost, can effect firm's value. |
SEKTOR INFORMAL DAN KETENAGAKERJAAN DI INDONESIA
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Analisa |
| Volume / Edisi | : | XIV-3, MARET (No. 3) |
| Halaman | : | 248-263 |
| Abstrak | : | - |
PERUBAHAN STRUKTURAL PRODUKSI DAN PERDAGANGAN INDONESIA: SEBUAH PANDANGAN
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Analisa |
| Volume / Edisi | : | XIV-3, MARET (No. 3) |
| Halaman | : | 234-247 |
| Abstrak | : | - |
Pengaruh Job Insecurity, Faktor Anteseden, dan Konsekuensinya terhadap Keinginan Berpindah Karyawan: Studi Empiris pada Kantor Akuntan Publik di Indonesia
| Pengarang | : | Kusuma, Indra Wijaya,Ratnawati, Vince |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 5 (No. 3) |
| Halaman | : | 277-290 |
| Abstrak | : | The objective of this study is to determine the effects ofjob insecurity on turnover intention. In particular, this study examines the effects ofjob insecurity, its antecedents factors (such as job satisfaction, role conflict, and locus of control), and its consequence (such as organizational commitment) on turnover intention. The data are collected through mail surveyfrom ninety-eight auditors from a sample ofCPA firms. Sixvariables are investigated in this study. Those are job satisfaction, role conflict, locus of control, job insecurity, organizational commitment, and turnover intention. The results show that role conflict and locus of are antesedent of job insecurity and organizational commitment is a consequence of job insecurity. The results also showjob satisfaction directly affects organizational commitment and that organizational commitment and role conflict directly affect turnover intention. Thus, the effort to decrease the turnover intention is carried out by reducing role conflict and job insecurity level, and increasing internal locus of control and organizational commitment. |
PASAR JEPANG YANG TERTUTUP AKAN TERBUKA MELALUI KERJASAMA DENGAN SOGO SHOSHA?
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Analisa |
| Volume / Edisi | : | XIV-3, MARET (No. 3) |
| Halaman | : | 210-133 |
| Abstrak | : | - |