FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUKARELA MELALUI INTERNET PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2012

Information disclosure on the company’s website became important now a days because information can distributed on timely basis or faster instead of paper based. Research on voluntary disclosure over the internet will give some insight into the disclosure practices in Indonesia. The purpose of this study was examine the factors (size, age, audit quality, leverage, NPM, and ROE) affecting internet voluntary disclosure in Indonesia’s firms on 2012. This study use multiple regression analysis. The samples were 241 company registered in BEI. The result of this study indicate that size, age, audit quality had an effect on internet voluntary disclosure. While leverage, NPM and ROE had no effect on internet voluntary disclosure

Perbedaan Earnings Management Berdasarkan pada Tahapan Life Cycle Perusahaan yang Terdaftar di BEI

This study aimed to find out the differences in the earnings management practice based on the company life cycle (growth , mature ,and stagnant). The samples of this study consists of 224 companies in all sectors except the financial and banking, which were listed in Indonesia Stock Exchange (IDX) during 2010-2012. This study used a Kruskal Wallis test to examine whether there were differences the earnings management practice between each level of the life cycle. The results of the study showed that there were no differences in earnings management practice at each level of the life cycle. Afterward, the earnings management practices between growth and mature level, and between mature, and stagnant level are compared. The result showed that there was a significant difference between the earnings management practice by the companies in the growth and mature level, but there was no significant difference in earnings management practice by the companies in matureand stagnant level

PENGETAHUAN AKUNTANSI PELAKU USAHA MIKRO, KECIL DAN MENENGAH (UMKM) ATAS PENGGUNAAN INFORMASI AKUNTANSI

In order to encourage small businesses to conduct and use of accounting information, needs to start from the small entrepreneur's   knowledge   of  the  accounting   information.   knowledge   of  SME   entrepreneurs   on  accounting information is also determined by their experience in organizing and using accounting information. The purpose of this study  for to determine  how much  influence  accounting  knowledge  micro,  small  and medium  on accounting information. The data used is primary data obtained through questionnaires to the owners of SMEs. The population in this study were all industrial convection in District Tingkir Salatiga. The sampling method used in this research is purposive  sampling  with 60 owners  of SMEs.  Analysis  tools  using  descriptive  statistics  and regression  analysis using simple tools. The results showed that the perception  does not affect the accounting  information  while hadil indicates  that  accountancy  What  Knowledge  affect  the accounting  information  on SMEs  Convection  in District Tingkir Lor Salatiga.  Keywords: knowledge of accounting, accounting information and SM

COMPUTER SELF EFFICACY (CSE) MAHASISWA AKUNTANSI DALAM PENGGUNAAN TEKNOLOGI INFORMASI: TINJAUAN BERDASARKAN GENDER

The need ./or information can be accessed more easily if they are supported by information technology (IT). Now, almost all accounting activity is done wth computerized system. Accounting students prepared to become accountants with information technology ability. information technology only creates new opportunities for individuals who are reality qualified, because of the sophistication and the benefits of IT could be meaningless if the IT user did not develop in line with the development of IT. This study investigates whether there are Computer Self Efficacy (CSE) differences on accounting students by gender in the use of information technology. A bout 198 accounting students were used as samples. Reliability and validity tests performed in the test questionnaire. The analisis tools are independent i-test. The result were there are differences on Computer Self Efficacy (CSE) accounting students in the use of information technology by gender, which the CSE male is higher than CSE femal

PENGARUH MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING

This study examined the effect of intellectual capital on the market value of the company's financial performance as an intervening variable in corporate banking and financial institutions. This study used a -Pulic Value Added Intellectual Coefficients (VAICTM) model to examine the relationship between intellectual capital and the market value of the company's financial performance. The market value is measured by the price to book value (PBV), the company's financial performance is measured by return on equity (ROE). The samples used in this study is the banking companies and financial institutions listed on the Indonesia Stock Exchange (IDX) on 2008-2012. Data obtained 274 samples. This study used linear regression to analyze the data and path analysis to determine the effect of mediation. The results showed that intellectual capital had positive effect on the market value of the company, a positive financial performance, and financial performance may mediate the relationship between intellectual capital with the market value of the company