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Journal : Akuntansi Bisnis

PERENCANAAN DAN EVALUASI PROGRAM TRAINING Mohamad Soedarman
Akutansi Bisnis & Manajemen ( ABM ) Vol 8 No 2 (2001): Oktober
Publisher : STIE Malangkucecwara

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Abstract

When Should you evaluate training? The most people would respond by saying? at the end of the training of course!?. If that?s what you thought than, you may need to think again. Evaluation should be the first step, rather than the last. There are a simple model of training, generally referred to as the ?Training cycle?, and only then as a means of introducing a few ideas about measuring the success of a training event . In an attempt to overcome the problem of difficulty in identifying the results of management training, Warr, Bird and Rackham proposed what was than seen as a radical approach. Fundamentally, the nation was that ech stage of the training Cycle should be evaluated before moving on to a subsequent stage. Surveys of training program evaluation methods used by American businesses generally show, however, that most companies measure the impact of training by considering workers? reactions to the training, workers? learning from the training, or the impact of training on workers? behavior. Several of the companies convert the results from training into monetary terms in order to calculate an ROI on the training investment. The failure of most firms to calculate the ROI on their training investments appears to be due to the perceived difficulties in quantifyng training benefits, separating the influence of training on performance improvement from other factors, and gathering the data that are necessary for an ROI calculation. Table III and IV provides a summary of the cases for which the ROI in training at American businesses was calculated. For each company, the performance measure, and the estimated ROI s are shown. The main result that stand out from the tables are that the estimated ROIs are extremely high, ranging from 100 to 5900 percent.
Pengaruh Tingkat Financial Distress dan Ukuran Perusahaan Terhadap Konservatisme Akutansi Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 Mohamad Soedarman
Akutansi Bisnis & Manajemen ( ABM ) Vol 24 No 1 (2017): April
Publisher : STIE Malangkucecwara

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Abstract

This study aimed to investigate the effect of financial difficulties and the level of company size on the level of accounting conservatism. In determining the condition of financial difficulties researchers used financial ratio analysis that profit margin ratio and financial leverage. As for the size of the company using the number of shares outstanding. This study refers to the results of research conducted by Luciana Spicca (2003). Eko Widodo (2005), Nathania Pramudhita (2012), and Ike Restu Prahara (2014). Variables used in this research is the profit margin, financial leverage, company size, and accounting conservatism. The population in this study is from four mining companies mining subsectors listed in the Indonesia Stock Exchange in 2015. The sample in this study using purposive sampling method. Then from the criteria set elect 16 of the 41 companies in the sample. The results using multiple linear regression showed that the profit margin ratio is not striving to accounting conservatism with a probability value of 0.077. Financial leverage has no effect on accounting conservatism with a probability value of 0.143. Firm's size has no effect on accounting conservatism with a probability value of 0.324. Simultaneously three variables affect the accounting conservatism with probability value 0,000. The results of this study concluded that the greater the value of the financial distress ratio and size of the company's simultaneously, then anticipate the company to conservative measures will be even greater.