PENGARUH KARAKTERISTIK SISTEM DAN INDIVIDU TERHADAP PENERIMAAN SISTEM ANGGARAN UNIVERSITAS SURABAYA

Nowadays, role of information technology in any aspect of human being has grown rapidly. Peoples need to quickly adapt with these situation. In fact, main factor causing failure in implementation of an information technology is the human resources associated with these technologies. This study examines the influence of system characteristics and individual characteristics in acceptance of University Budgeting System through the technology acceptance model. Using data collected by a quiestionaire conducted in 26 sub-systems in Surabaya University that used internet-based Budgeting system, this study finds that perceived usefulness and perceived ease of use significantly have a positive impact on attitude toward using a technology. Individual characteristics such as computer self efficacy, age, gender, educational level and experience influence user acceptance of technology but system characteristics such as relevant, screen design, complexity has no impact at all

Relevansi Laba dan Arus Kas dalam Kaitannya dengan Return Saham : Pengujian Atribut Perusahaan yang Terdaftar di PT BEJ Periode 2003-2005

Menurunnya tingkat suku bunga Bank Indonesia secara konsisten di sepanjang tahun 2006 menyebabkan masyarakat tidak lagi dapat mengandalkan tingkat pengembalian dari tabungan maupun deposito. Oleh sebab itu banyak pakar penasehat keuangan menyarankan agar masyarakat beralih ke bentuk investasi lainnya yang dianggap dapat memberikan tingkat pengembalian yang lebih besar, salah satunya adalah dengan melakukan investasi saham. Terlebih lagi dukungan fasilitas sistem informasi dari pasar modal Indonesia yang disebut remote trading service dan rencana dual listing makin mendorong masyarakat untuk beralih ke jenis investasi ini..

Studi Hubungan Surplus Free Cash Flow Terhadap KEcenderungan Melakukan Earnings Management Pada Badan Usaha Sektor Manufaktur di BEI Periode 2010-2011

The purpose of this study is to examine the relationship between surplus free cash flow (SFCF) and earnings management. This study argues that managers in companies with low growth and high surplus free cash flow tend to use discretionary accounting accrual (DAC) to offset negative earning related to their investments with negative net present value (NPV). Besides that, we expect that the positive relationship between surplus free cash flow (SFCF) and earnings management is moderated by audit quality and institutional shareholder. This research uses quantitative approach with 205 companies listed in Bursa Efek Indonesia for the year 2010 - 2011 as a sample. The findings of this research show that there is positive significant relationship between high SFCF in company that has low growth with earnings management. This study Jailed to proof that audit quality and institutional shareholder moderate the relationship between high SFCF and earnings management

Financial Condition Moderated The Effectiveness Of Audit Committee To Reduce Earnings Management

Some cases of financial fraud invite inquiries about the effectiveness of corporate governance mechanism in financial distress companies. This study empirically examines whether the financial distress moderate the impact of corporate governance mechanism to earnings management. The sample of this study is manufacturing companies listed at Indonesia Stock Exchange for period 2010 -2012. Discretionary accruals are used as a proxy for earnings management, while financially distressed and non-distressed firms are identified based on Altman Z-score test. Corporate governance mechanism is measured by four characteristics of the audit committee, i.e. size (total number of audit committee members), independence (audit committee composition), activity (frequency of audit committee meeting), and expertise (the number of audit committee have finance or accounting background). This study finds that (1) financial distress does not moderate the impact of total members of audit committee to earnings management; (2) financial distress does not moderate the impact of frequency of audit committee meeting to earnings management; (3) financial distress does not moderate the impact of audit committee composition to earnings management; (4) financial distress moderates the impact of audit committee finance/accounting knowledge to earnings management. These results suggest that the effectiveness corporate governance is low, and finance/accounting literacy of audit committee should be alert