Anastasia Susty Ambarriani
Accounting Department, Faculty of Economics
Universitas Atmajaya Yogyakarta
Abstract
The objective of the study is to find evidence concerning the use of management accounting information in hospital. Specifically, the aim of the research is to find out whether managers who are responsible to financial and accounting matters have adequate management accounting knowledge. The research surveyed hospitals in Central Java and Yogyakarta, both private and public hospitals. Respondents of the research are financial and accounting managers and decision maker managers. In-dept intreviews and questionaire are used to get the data. The result of the research shows that financial and accounting managers in hospitals have less adequate competency in their field so that they do not provide management accounting information to decision maker managers as managerial tools. Financial and accounting managers’ role in hospital is only for preparing a budget and financial report. Instead of using interactive style, top managers use diagnostic style. In addition, this study finds that there is a significant effect between accounting and financial managers’ competency and manager’s control style.
Keywords: managers’ knowledge, management accounting information, diagnostic control style, interactive control style.
Johan Arifin,
Universitas Islam Indonesia, Curtin University Perth Australia
Greg Tower
Curtin University, Perth Australia
Stacey Porter
Curtin University, Perth Australia
Abstract
This study investigates the level of fiscal policy disclosure within financial statements of Indonesian local governments. Indonesia is a developing country that has recently undergone major state financial reform. Isomorphic institutional theory is adopted as the underlying theoretical framework. There is a high level of communication as measured by the Fiscal Policy Compliance Index (81.2%). Regression analysis shows that the coercive isomorphism variable, measured by number of parliamentarians, is positive and statistically significant predictor of the extent of fiscal policy disclosure. Local governments that have more parliamentarians in their jurisdiction communicate more extensively. In addition, the age of local governments and financial independence variables affect the extent of fiscal policy disclosure in Indonesian local governments.
Keywords: financial statement, fiscal policy disclosure, developing countries.
Muqodim
Universitas Islam Indonesia
Joko Susilo
Universitas Islam Indonesia
Abstract
This study aims to explore the issue of Triple Bottom Line Reporting in Indonesian companies. The method used in this study is a content analysis. Preliminary data obtained through databases which presents the annual report for 2010 and 2011 of the companies listed in Indonesia Stock Exchange. Statistical test used in this study include descriptive statistical tests, McNemar test, chi-square test and Wilcoxon matched-pairs test.Results of the study indicated that in 2010, 72 % companies report social and environmental performance while in 2011, 77 % companies reports those information. However, from the perspective of GRI reporting standard, the data showed that environmental and social performance information has not been fully reported.
Keywords: Triple Bottom Line Reporting, environmental performance, social performance.
Nurofik
Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta
Abstract
This paper investigates decisions to disclose Corporate Social Responsibility (CSR) at the level of individual decision maker by applying the theory of planned behavior. 138 Indonesia Stock Exchange (IDX) listed companies’ annual reports for 2007 and 2008 financial years are examined. Questionnaires were sent to these companies. The findings of this research indicate that CSR disclosure is influenced by the intentions to disclose the CSR and perceived behavioral control over the disclosure of CSR. The intentions to disclose the CSR are significantly influenced by attitude towards to CSR disclosure, subjective norms of the CSR disclosure, and perceived behavioral control over the CSR disclosure.
Keywords: corporate social responsibility disclosure, behavioral intentions, attitude towards the behavior, subjective norms, perceived behavioral control.
Rusman Soleman
Fakultas Ekonomi, Universitas Khairun Ternate
Abstract
The study aimed to exam the effect of internal control and good corporate governance on fraud prevention. There are 72 Local Government SKPD North Maluku Province used as the unit of research and serve as a sample of respondents is 144 people with using a non purposive random sampling. Data obtained from interviews using questionnaires. Corfirmatory Factor Analysis showed indicators X1, X2, and Y has good validity and reliability. The results of this study demonstrated that: 1) internal control positive effect on fraud prevention, 2) internal control positive effect on good corporate governance; and 3) good corporate governance positive effect on fraud prevention. Therefore, this study proposes to the Government throughout the province of North Maluku regency / city to design a comprehensive system of internal control in order to preventive fraud, and leaders must set priorities, coordinate strategy and communication it to the rest of management and staff.
Keywords: Internal Control, Good Corporate Governance, and Fraud Prevention.
Tarmizi Achmad & Faisal
Department of Accounting – Diponegoro University, Semarang
Abstract
Using multi lens theoretical framework, this paper investigates the determinants of corporate community contributions in the Indonesian companies setting. Based on a sample of 41 public companies and using data pooled from 2008 through 2011(143 observations), the study finds that corporate community contributions are positively associated with variables relating to ownership and industry type. Further, the results indicate that high profile industries and state-owned enterprises (SOEs) have higher propensity to involve in community contributions. This paper contributes to provide a better understanding related to factors influencing community contributions. This paper is the first of its kind to investigate community contributions in Indonesia.
Keywords: community contributions, ownership, industry, stakeholder, legitimacy, Indonesia
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