| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 23-46 |
| Abstraksi Narasi | : | A model of the antecedents and consequences of perceived environmental uncertainty (PEU) for behavioral accounting research is presented in this paper. Within this model, PEU is defined as a strategic-level variable pertaining to top management`s perceptions of uncertainties in the external environment (e.g., competitors, customers, government regulations). The role of PEU is differentiated from other constructs that are widely used in behavioral research (e.g., task uncertainty, role ambiguity). We as the model to critically evaluate two major streams of accounting research involving PEU: Duncan-based studies and studies based on the work of Khandwalla, and Miles and Snow. Those works are critically reviewed, both in terms of construct operationalization and appropriate model linkages. The paper concludes with recommendations regarding the use of PEU in future accounting research. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-22 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 138-158 |
| Abstraksi Narasi | : | Rest et al. (1995) have proposed that a new measure of moral judgment based upon the Defining Issues Test, the N index, is a more valid metric than the widely utilized P score. This research examines whether the N index is vulnerable to potential political biases in the Defining Issues Test. Our results indicate that the N index is influenced by an imbedded political ideological content in the DIT, although to lesser extent than the P score. Furthermore, while the N index seems to accurately capture the cognitive capacity of liberal accountants for advanced moral thinking, it understates the comprehension of moderate and conservative accountants. Importantly, this research examines the validity of the DIT N index before it attains acceptance as a measure of moral judgment and makes recommendations that minigate the potential for bias. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 47-75 |
| Abstraksi Narasi | : | This study applied an experimental approach to examine two possible rater-based explanations (overall gender bias and intolerance of ambiguity) for differences in audit managers` performance evaluartions of an audit senior based on the senior`s gender. Seventy-one audit managers were provided with a description of a substandard performance by either a male or a female senior on an audit engagement. The managers completed an evaluation of the senior`s performance on the engagement and two measures of support for the senior on future engagements. Senior gender was not significant as a main effect. However, managers classified as intolerant of ambiguity rated the female senior`s engagement performance lower than the male senior`s performance. Ambiguity-intolerent managers also were less likely to support the female senior for future job assignments. Conversely, managers classified as tolerent of ambiguity give higher ratings to female senior`s engagement performance and exhibited greater career support for the female senior. These results suggest that tolerance for ambiguity plays an important moderating role in audit managers` consideration of senior gender in performance evaluation judgments. Further, to the extent that female audit seniors` evaluations are influenced by supervisors` tolerance for ambiguity, their performance evaluations may reflect increased variability over time compared to male audit seniors` performance evaluations. |
| Nama Pengarang | : | Peggy A. Hite, Steven E. Kaplan, Reckers, Philip M. J., Johnson, Eric N., John T. Sweeney, Dann G. Fisher, Moser, Donald V., Jacob G. Birnberg, Hoffman, Vicky B., Stout, David E. , Walter G. Tymon, Karyll N. Shaw, Robert R. Tucker, Matsumura, Ella Mae , Strawser, Jerry R., Alice A. Ketchand, Morris H. Stocks, Brad Tuttle |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 159-178 |
| Abstraksi Narasi | : | This study reports the results of a survey questionnaire sent to small business owner-managers across the country. Experimental manipulations in vestigated how a tax reporting preferences. The results indicate that those owner-managers who prepare GAAP financial statements for their those who do not prepare GAAP-based financial statements. Among those who use GAAP financial statements, owner-managers with controlling interests in the business are more likely to expense rather than capitalize ambiguous expenditures while mijority owners are more likely than manority owners are more likely to expense. In addition, the GAAP users who are minority owners are less likely than majority owners to make financial reporting decisions that are consistent with tax reporting rules. Although data on small businesses is difficult to obtain, this study provides some preliminary data on the financial reporting preferences of small business owner-managers. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 7-3, DESEMBER (No. 3) |
| Nomor Halaman | : | 271-286 |
| Abstraksi Narasi | : | The usage of internet for business-e-commerce is viewed as one of the competitive advantages sources for the company. Unfortunatelly, this usage in Indonesia companies and the study on this considered is less. This research is aimed to explore the motivation factors of the corporatious using internet for -e-commerce and to know the differences of motivation between corporatious which have domestic markets and those which have international market. The research involved 64 corporations in East Java as samples. By using exploratory factor analysis it can be concluded that there are five factors underlying the companies using a-commerce for business process,i,e: 1) the factor of activity interest with the supplier and business partnership , 2) the factor of consumer interest, 3) the factor of access-to-market, 4) the factor of image building, and 5) the factor of employees recruitment. By using Mann-Whitney test, the result indicate that there is significant difference between corporates with domestic markets and international markets in the terms of the factor of access-to-market. Corporate with the international markets have stronger motivation factors to acess-to-market. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 7-3, DESEMBER (No. 3) |
| Nomor Halaman | : | 235-254 |
| Abstraksi Narasi | : | Economically, the existence of a rating agency is expecte to provide new information regarding financial condition of rated firms. In other words, bond ratings issued by a rating agency provide information that has not been known by public investors. In terms of capital market, einvestors should respond positively (negatively) to the announcements of bond upgrades (downgraes). Using a sample of bond rating change announcements of firms listed in the Jakarta Stock Exchange from 1998-2004, it is foundout that (1) there is negative market reaction to bond downgraes, but there is no significant evidence to support positive market reaction to bond upgraes; (2) market reaction to bond owngrades are influence significantly by number of grade changes and type of industry. The result indicate that bond rating announcements convey private information to the public investor and, in terms of bank supervisory, both Bank Indonesia and rating agencies increase market discipline of bank managements. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 7-3, DESEMBER (No. 3) |
| Nomor Halaman | : | 255-270 |
| Abstraksi Narasi | : | The research examines the influence of offer price on the institutional ownership targeted, which then affects both underpricing in the time of Initial Public Offerings (IPO) and the long-run performance of the company. The final sample comprises 169 corporations consisted of finance Corporations (Banks and Insurance Corporations). Manufacturing and Service Corporation provider listed in BEJ for the 1990 through 1999 period. There are four hypotheses examined in this study. To test hypothesis 1 to 3 this study uses Ordinary Least Square (OLS), while to test hypothesis 4 this study uses Logistic Regression. The results provide support only for the hypothesis 1 and 3, while hypothesis 2 and 4 are not accepted. The result of this study indicate that a high offer price will afect the structure of institutional ownership, while a high institutional ownership targeted are not affecte by high reputation of underwriter. The results also suggested that underpricing may occur whether on the lowest or the highest offer price. The higher an offer price is, the better a long-run company performance is achieved. In contrast, when an offer price become lower. However, offer price is unable to use as a banckrupty indicator of a company, otherwise it can be proposed as indicator of financial distress of a company. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 7-3, DESEMBER (No. 3) |
| Nomor Halaman | : | 217-233 |
| Abstraksi Narasi | : | PT Garuda Indonesia memiliki beberapa perusahaan yang bisnisnya mendukung bisnis utama, baik sebagai pensuplai maupun yang bergerak dalam distribusi jasa (sebagai unit vertical integration). Studi ini dilakukan untuk menilai apakah unit-unit vertical integration di PT Garuda Indonesia tersebut efektif melalui pendekatan Vertical Restructuring Framework. Pendekatan ini digunakan untuk menganalisis beberapa aspek dari unit vertical integration, yaitu: 1) Daya Tarik Industri 2) Risiko Pasar Vertikal (Vertical Market Failure), serta 3) Proteksi dan Penciptaan Kekuatan Pasar (Market Protection and Creation). Data diperoleh melalui wawancara dan kuesioner yang diisi oleh Corporate Planning dan unit-unit vertical integration PT Garuda Indonesia. Hasil analisis menyatakan, bahwa dari delapan unit vertical integration pada PT Garuda Indonesia, Mandira Transport merupakan unit vertical integration yang tidak efektif karena adanya buyers dominance, site specifity rendah, technical specifity rendah, human specifity rendah, transaction frequency rendah, market power protection dan market power creation lemah. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 7-3, DESEMBER (No. 3) |
| Nomor Halaman | : | 207-216 |
| Abstraksi Narasi | : | Nowadays consumer needs fast, reliable and confortable transportation. This opportunity can be achieved by adding the force, flight substitution, flight schedule arrangement, increasing of passenger services, and flight maintenance. Good maintenance which is suitable with maintenance specification influences the flight validity of a plane. The failure of maintenance can influence the flight schedule i.e. the increasing of sum of cancelled and delayed flight. The plane maintenance failure degree can be caused by communication and work coordination to be the main factor for the cancelled and delayed flight departure. This research aims to analyses the plane maintenance failure degree and the bigness of the relation of communication and work coordination failure variable effect. The method of this research is case study which is done at PT. MNA on Fokker-28 flight maintenance. The result of the analysis on Fokker-28 plane meintenance failure degree since December 2002 until January 2004, shows the average 1,89%. The contribution of plane maintenance failure is communication and work coordination average 10%. The result of simple regression shows that communication failure variable and work coordination have real effect relation toward plane maintenance failure degree. Therefore the regression equivalent model Y = 1,374 + 0,074X can be accepted as simple regression equivalent model. |
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