Rosalita Rachma Agusti & Aulia Fuad Rahman
Fakultas Ekonomi dan Bisnis Universitas Brawijaya
Abstract
Value relevance of accounting information is influenced by both financial and non financial factors. The objective of this research is to assess the impact of Corporate Social Responsibility (CSR) disclosure on value relevance of accounting information’s, i.e. earnings and book value. This research also investigates the different effect of CSR disclosure on value relevance of earnings and book value between firms that have independent board of directors and those that do not have one. The result shows that earnings and book value have value relevance. Further, CSR disclosure has negative impact on the value relevance of earnings but positive impact on the value relevance of book value. The result from Chow test shows that there is different impact of CSR disclosure on the value relevance of earnings and book value between firms that have independent board of directors and those that do not have it.
Keywords: Value relevance, earnings, book value, CSR disclosures, independence board of directors
Ertambang Nahartyo
Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada
Abstract
This paper contains a description on the controversy surrounding the use of deception in the field of research using experimental designs. Deception is one form of manipulation which has at least two important implications: methodological and ethical. Two important questions are raised: firstly, whether deception threatens the validity of the experimental results and secondly, how far deception can degrade the dignity of human beings as experimental subjects. The analysis begins with some background of the controversial research, followed by the definitions of deception by experts, a review of the ethical and methodological aspect of deception, and then the topic concerning management of deception in the research. The explanation continues with the use of deception in the field of economics and business research. Finally, This article ends with a conclusion which explains the advantages and disadvantages of deception.
Keywords: deception, experimental research, research ethics.
Didi Achjari
Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada
Willy Abdillah
Fakultas Ekonomi Universitas Bengkulu
Sri Suryaningsum
Fakultas Ekonomi UPN Veteran Yogyakarta
Suratman
Mahasiswa Program Doktor
Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada
Abstract
Information technology adoption can be seen from the perspective of user readiness. This study aims to examine relationship between Micro, Small and Medium Enterprises (MSME’s) technology readiness to adopt information technology (IT) in the context of creative industries. Research model is developed upon the Technology Acceptance Model (TAM) and Technology Readiness Index (TRI). Purposive sampling technique was employed to select respondents. Data were administered using questionnaire survey and were analyzed using Partial Least Square (PLS) technique. In general, the results suggest that creative industry MSME’s are ready to adopt IT. It is indicated by the influence of positive TRI (optimism and innovativeness) on perceived usefulness and perceived ease of use and negative TRI (insecurity) on perceived ease of use. In addition, perceived ease of use and perceived usefulness also positively affect on the intention to use IT. However, this study finds that negative TRI (inconvenience and insecurity) does not negatively influence perceived usefulness. Hence, iinconvenience does not negatively influence perceived ease of use. It is suggested that inconvenience and insecurity are main issues of IT adoption’s inhibitor. Implications for stakeholders and further research are discussed.
Keywords: Technology Readiness Index, Technology Acceptance Model, MSME Industry, Special Province of Yogyakarta.
Nur Cahyonowati
Fakultas Ekonomi Universitas Diponegoro
Abstract
This research aims to analyze personal tax compliance and its affecting factors. It is motivated by the current condition of Indonesian taxation system compared to other ASEAN countries i.e. lower tax income, lower tax ratio and tax coverage ratio. The government of Indonesia has maintained tax campaign to increase tax compliance but its effectivesness has not been examined yet. This research argues that government must consider behavioral theory and scientific method to develop effective tax policy for personal tax payer. The research analyzes 232 personal tax payers in Semarang city by doing field survey. Societal and economic or deterrence variables are used to predict tax morale, in which tax morale will determine tax compliance. The results suggested that tax morale is not coming from internal motivation but it is more enfornced by external factor such as high tax fine. Higher tax fine will lead to the decreasing degree of tax morale, however, a tax payer is still willing to pay tax because they avoid adding more expenses by tax fine. This research also finds that the degree of tax morale determine tax compliance. Finnally, this research concludes that Indonesia has enforced tax compliance (not voluntary tax compliance), means that tax audit and fine must be managed intensively. The government needs to increase voluntary tax compliane by fixing and building trust in law and tax regulation.
Keywords: tax morale, tax compliance, personel tax payer, societal variable, deterrence variable.
Deviana Dewi Larasati & Syamsul Hadi
Universitas Islam Indonesia Yogyakarta
Abstract
Corporate Social Responsibility (CSR) is a mandatory activity according to Indonesian regulation, but this regulation did not mention what kind of activity that should be done by a company. This research aim is to know how far company's financial condition affect to the CSR disclosure. Profitability, company size, liquidity, company status and leverage were taken as a proxy of company's financial condition. This research proved profitability, company size, company status and leverage hypothesis; but could not proved on liquidity hypoyhesis. Unexpected result was on liquidity that has a negative effect.
Key word: Profitability, company size, company status, liquidity, leverage, CSR disclosure.
Arief Rahman
Universitas Islam Indonesia
Abstract
This research paper aims to evaluate the implementation of e-government system provided by local governments in Indonesia. Using qualitative method based on field study, the research took place in Sleman regency and Tulungagung regency. Furthermore, the research investigates the experience, response, feedback and impression of the e-government system’s users, particularly online registration. Semi-structured interviews were conducted with 12 informants representing some demographic characteristics, such as region, gender, residential place and age group. The results show that e-government implementation is successful because the users are satisfied and feel the benefits of the system. However, the results also reveal that some strong strategic efforts should be done in order to improve the quality and the success of the system in the future. The research is significant for scholars to understand the development of e-government in the developing countries as well as the theoretical framework to evaluate e-government system success. For the local governments, this research contributes to the improvement of e-government system quality.
Keywords: e-government, the success of the evaluation system, local government, qualitative methods, semi-structured interviews.
Jaka Isgiyarta
Fakultas Ekonomi Universitas Diponegoro Semarang
Abstract
Most of the current accounting research is based on the philosophy of positivism, because the study is based more on empirical phenomena. The negative side of using this philosophy is that accounting research is rarely used in the development of accounting concepts and accounting practices. This study tries to analyze the accuracy of the philosophy of positivism in the development of the social sciences, particularly in the concept of truth and righteousness method. Philosophy of positivism seems appropriate to be used in the development of natural science, for truth in science is based on empirical data. In social science, the truth is not only based on empirical data, but also based on the power. Therefore, the philosophy of positivism is not suitable to be used in the development of the social sciences, especially the science of accounting.
Keywords: philosophy of positivism, the concept of truth, positive accounting.
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