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All Journal Riset Akuntansi dan Keuangan Indonesia The Indonesian Journal of Accounting Research Media Riset Akuntansi Auditing & Informasi
Dwi Fitri Puspa
Fakultas Ekonomi Universitas Bung Hatta Jl. Sumatera Ulak Karang Padang
Economics, Econometrics & Finance

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 1 
Value Relevance Laba dan Nilai Buku dengan Pendekatan Portfolio-Return: Periode Sebelum dan Periode Krisis Keuangan Dwi Fitri Puspa
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2006): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.3594

Abstract

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Tipe Lingkungan Pengendalian Organisasi, Orientasi Profesional, Konflik Peran, Kepuasan Kerja dan Kinerja: Suatu Penelitian Empiris Bambang Riyanto; Dwi Fitri Puspa
The Indonesian Journal of Accounting Research Vol 2, No 1 (1999): JRAI January 1999
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.25

Abstract

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Tipe Lingkungan Pengendalian Organisasi, Orientasi Profesional, Konflik Peran, Kepuasan Kerja dan Kinerja: Suatu Penelitian Empiris Bambang Riyanto; Dwi Fitri Puspa
The Indonesian Journal of Accounting Research Vol 2, No 1 (1999): JRAI January 1999
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.26

Abstract

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PENG ARUH ORIENTASI PROFESIONAL TERHADAP KONFLIK PERAN DENGAN TIPE PENGENDALIAN SEBAGAI VARIABEL MODERATING Dwi Fitri Puspa
Media Riset Akuntansi, Auditing & Informasi Vol. 8 No. 1 (2008): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1296.736 KB) | DOI: 10.25105/mraai.v8i1.742

Abstract

The number of professionals working in bureaucratic organisational settings has been increasing. The organisations may use either formal administrative or bureaucratic controls (output and behaviour controls). As employees, these professionals often expect their behaViOlft to be con­trolled only through the use informal contols such as self and social control process The confluence of a high professional orientation and abureaucratrccontrol environmental will cause role conflict. This study examines the level of conflict incurred experienced when a formal administrative con­trols, such as accounting control, are implemented in organisations dominated by professionals It also examines the relationship between role conflict and sub-unit performance. Respondents participated in the study were academics working in private university Questionnaires were admin­istered to 250 academics. To assess whether the interaction between a high professional orienta­tion and the control environmentalaffects role conflict, a multiple regression analysis was used. The impact of role conflict on sub-unit performance was tested by examining the correlation coefficients. The results showed that academics working in private university did not experience role conflict. Therefore, role conflict did not correlate with subunit performance.Key Words: Role Conflict, Orientation Professional, Control, Job Satisfaction and Sub-unit Performance.
VALUE RELEVANCE LABA DAN ARUS KAS DENGAN PENDEKATAN PORTFOLIO-RETURN Dwi Fitri Puspa
Media Riset Akuntansi, Auditing & Informasi Vol. 6 No. 1 (2006): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (938.553 KB) | DOI: 10.25105/mraai.v6i1.894

Abstract

The value relevance literature is related to the usefulness of financial statement asan information in equity valuation. This study is conducted to measure the value relevance of earnings and cash flows by using the portfolio return approach. the study is to examine whether the proportion of all information in security returns that are captured by the accounting-based measures in earnings information are higher than in cash flows information. The sample covers listed companies in Jakarta Stock Exchange in 1991. The number of samples that fulfills the criteria are 79 companies and the sample period was 1996 to 2001. The findings indicate that the value relevance of accounting information in terms of earnings and cash flows is value-relevant. Furthermore the findings show that the value relevance of earnings information is higher than that of cash flows information. The knowledge of the change in earnings (cash flows) earns 45.68% (16.89%) of these returns.Keywords: value relevance; portfolio return; earnings; cash flows
Co-Authors Auliyawati Azwar Bambang Riyanto