| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 106-122 |
| Abstraksi Narasi | : | During the past 25 years, a number of articles have examined the accounting research productivity of individual faculty members and institutions. Many articles have focused on quantity of publications, with a few incorporating a quality measurement component. Concurrently, other research efforts have examined the quality of the journals that are considered to be potential outlets for a broad, cross-section of accounting academics. These studies, taken as whole, have provided valuable insights into the research productifity across the domain of accounting academics. The purpose of this paper is to examine research in the subdiscipline of AIS, from both a quantity and quality perspective and evaluate both institutional productivity and individual faculty productivity. Information from all AIS research published from 1982 through 1998 in 45 accounting and information systems journals was collected and analyzed. Using this data, we show which journals are considered the highest quality outlets for AIS publications, which faculty have published the most AIS research, which employing institutions are rated highest in AIS research productivyty and which doctoral granting institutions are rated highest in AIS research productivity. The findings of this study contribute to the understanding of the AIS research domain and to accounting by providing insights into the quality of AIS research. |
| Nama Pengarang | : | Andreas I. Nicolaou, Ronald J. Daigle, Vicky Arnold, Summers, Scott L., Severin V. Grabski, Cheryl L. Dunn, Amelia A. Baldwin, Bonnie W. Morris, James H. Scheiners |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 91-105 |
| Abstraksi Narasi | : | A contingency model is advanced that examines sources of requirements for organizational coordination and control as they effect the extent of integration in an accounting information system. Requirements that are contingent on the degree of organizational formalization, information interdependence among functional areas, and dependance in interorganizational information sharing and electronic data interchange links, are examined. The congruence or it of system integration with those requirements is a key concepts that influences beliefs about system effectiveness. Results of the empirical study indicated that, as hypothesized, the fit between the accounting system design and the contigency factors resulted in a more successful system. Specifically, system fit was a significant factor that explained variations in perceived AIS effectiveness of output information. The effect of system fit on a second factor of perceived AIS effectiveness, as measured by decision-makers` satisfaction with the accuracy and monitoring effectiveness of output information. The effect of system fit on a second factor of perceived AIS effectiveness, as measured by decision-makers satisfaction with the perceived quality of information content in system outputs, was only marginally significant. The study addresses an important area in accounting system research that directly relates to the decision facilitation and control objectives of accounting information. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-8 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 54-65 |
| Abstraksi Narasi | : | Due to an increasingly sophisticated economic environment, accounting tasks and supporting information technology are becoming more complex. Under these circumstance, achieving congruence between tas requirements and computer-supported information systems (i,e. task/technology fit) increases in importance. However, the layering of task and technology complexities may impose inordinately high mental workloads on individual decision-makers, thereby detracting from performance. Thus, judiciously designing computer-supported IS to simultaneously optimize task/technology fit, and minimize mental workload, is critical. While a significant amount of research in accounting has examined the individual determining of judgment and decision making (Libby and Luft, 1993), and recently has this line of inquiry been extended to incorporate the impacts of task and technology of performance (Arnold and Sutton, 1998). The theoretical model proposed in this article complements and extends this research thrust by incorporating the concepts of task/technology fit (Goodhue and Thompson, 1995) and mental workload (Jex,1988; Vidulich, 1988) into an expanded set of determinats of judgment and decision making. The proposed research model theoretical and practical implications in a variety of accounting-related decision domains. |
| Nama Pengarang | : | Robin S. Poston, Severin V. Grabski, Hunton, James E. et al., Sutton, Steve G. |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 9-53 |
| Abstraksi Narasi | : | This article examines the research within accounting information systems (AIS) as found in articles published in leading accounting, management information systems, and computer science journals from 1982 to 1998. trend analysis is performed on AIS articles found in the following journals: The Journal of Information Systems; Advances in Accounting Information Systems; Journal of Accounting Research; The Accounting Review; Journal of Accounting and Economics, Accounting, Organizations and Society, Auditing: AJournal of Practice and Theory; Behavioral Research in Accounting; Journal of Management Accounting Research; Management science; MIS Quarterly; Decision sciences; Information Systems research; and Communications of the ACM, among others. The trend analysis is tructured across underflying theory, research method, and information systems lifecyele topics of AIS articles in these journals. This article identifies the extant research streams in AIS, where AIS exist as its own separate research domain? Is AIS research like the QWERTY keyboard (David, 1985), widely adopted due to popular demand, but ineffective and inefficient, with a better AIS research and teaching model available? |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Akuntansi & Auditing Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 81-99 |
| Abstraksi Narasi | : | Terjadinya krisis ekonomi yang dimulai pada pertengahan tahun 1997 sangat berpengaruh pada dunia usaha di Indonesia. Lebih dari 50% perusahaan publik mengalami kerugian (tercermin dari laporan keuangan tahunan) selama tahun 1997, 1998 dan 1999, dan sisanya masih dapat meraih keuntungan. Penelitian ini mengelompokkan sampel kedalam dua kelompok perusahaan publik yaitu: kelompok perusahaan yang mengalami kerugian berturut-turut selama 3 tahun tersebut dan kelompok perusahaan yang memperoleh keuntungan pada tahun dan jenis usaha yang sama. Penelitian terdiri dari 30 perusahaan rugi dan 30 perusahaan laba dengan 3 tahun pengamatan, sehingga total sampel berjumlah 180. Penelitian ini bertujuan mencari jawaban apakah terdapat indikasi unsur `manajemen laba` pada laporan keuangan perusahaan publik di Indonesia dan apakah indikasi tersebut lebih tinggi pada perusahaan yang mengalami kerugian dibandingkan dengan perusahaan yang memperoleh keuntungan? Sebagai proksi adanya indikasi manajemen laba adalah dengan menjumlahkan discretionary accrual dan mencari rata-rata total akrual masing-masing kelompok perusahaan. Penelitian ini diuji dengan menggunakan one sample kolmogorof-smirnov, Uji parametrik yaitu Independent sample t-test dan Non parametrik yaitu Uji Man-Whitney U. Berdasarkan uji one sample kolmogorof-smirnov diketahui bahwa data berdistribusi normal sehingga pengujian yang tepat menggunakan uji.t Berdasarkan uji t diketahui bahwa terdapat indikasi unsur manajemen laba pada perusahaan publik yang secara signifikan lebih tinggi antara perusahaan yang mengalami kerugian dan yang memperoleh keuntungan. Hal ini di uji lagi dengan uji Man-Whitney U dan hasilnya sama dengan uji T. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Akuntansi & Auditing Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 39-57 |
| Abstraksi Narasi | : | This research aims at finding out the differences perceptions between multinational and domestic companies toward the needs of public accounting services, and knowing the differences perception among kinds of multinational and domestic companies toward the needs of public accounting services. Thus, it can be seen the perception levels the needs of public accounting services which is reflected by the perception toward the problems of the need of public accounting services. The measurement of perception includes the general needs of public accounting, management consultation, finance report, auditing and taxation services. The result of the first hypothesis shows that generally there are not differences between the perception of multinational and domestic companies. But partially there are differences to the needs of general services. From the mean of all calculate apparently multinational company have better perception than domestic company. The result of the second hypothesis shows that generally there are not differences between the perception of multinational manufactoring company and multinational services company. But partially there are differences seeng from the needs of consultation management services. The result of the third hypothesis shows that generally there are not differences between the perception of domestic manufacturing company and domestic ompany services toward public accounting services. But partially there are differences in the general needs of services. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Akuntansi & Auditing Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 59-79 |
| Abstraksi Narasi | : | Studi ini bertujuan untuk menyediakan bukti empiris tentang hungan dinamis antara nilai tukar rupiah terhadap dolar Amerika Serikat dan harga saham (IHSG) di Bursa Efek Jakarta (BEJ) setelah diterapkannya sitem kurs devisa bebas mengambang di Indonesia. Dua hipotesis diuji dlam penelitian ini, yaitu efek pergerakan IHSG di BEJ terhadap kurs rupiah dan, sebaliknya, efek pergerakan kurs rupiah terhadap IHSG di BEJ. Pengujian hipotesis dengan pendekatan uji unit root, kointegrasi, dan error correction model (ECM). Hasil studi ini menunjukkan bahwa di Indonesia, pergerakan IHSG di BEJ mempengaruhi pergerakan kurs rupiah terhadap dolar Amerika di pasar valuta asing dan bukan sebaliknya. Untuk data harian peride Nopember 1998 - Desember 1999 ditemukan bahwa IHSG berpengaruh negatif dan signifikan pada kurs rupiah terhadap dolar AS baik secara long run maupun short run. Hal ini berarti bulish di pasar modal domestik (BEJ) megakibatkan nilai tukar rupiah terhadap dolar Amerika terapresiasi. Begitu pula sebaliknya, keadaan bearish di pasar modal domestik akan mengakibatkan nilai tukar rupiah terhadap dolar Amerika terdepresiasi. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Akuntansi & Auditing Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-15 |
| Abstraksi Narasi | : | This study aims to identify and to test factors that effect public accountants`s appearance. The auditor`s independence has an important role in the view of companies, investors and the auditor themselves. Investigation on 75 respondents from public accountant firms and user companies in Indonesia, found that financial interest in the client`s company and business relationship with their clients were the only significant factors in affecting the independence. The significant result was not found for non audit services offered by auditors, the length of continuiting audit services, the size of the audit firm, competition in providing auditing services among auditors, and audit fees. |
| Nama Pengarang | : | Eddy R. Rasyid, Kusuma, Indra Wijaya, Retty Novianty, Ignatius, Supriyadi, Setyorini, Januar Eko Prasetio, Surifah |
| Nama Majalah/Jurnal | : | Jurnal Akuntansi & Auditing Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 17-37 |
| Abstraksi Narasi | : | In the recent accounting case study literature, a story of the construction of the research field is missing. It makes the readers unable to gain an understanding of the local nuances of the field where the research takes place at the time of the presence of the researches. As such, the readers have been made unable to develop better their own understanding of the research reports being presented. The authors of this article maintain that if we believe that a researcher is not separated from her/his research, the story of access construction is needed to be accounted as an integral part of the tales of the field. This article provides process has been acauireda careful attentin by the researchers who are considering and planning to undertake such field research. |
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