Garuda - Garba Rujukan Digital

p-Index From 2019 - 2024

P-Index

This Author published in this journals

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

Author-ID : 256299

Economics, Econometrics & Finance

Published : 5 Documents Claim Missing Document

Claim Missing Document

Articles

Title

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

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

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

Title Search

Found 2 Documents Search Journal : Media Riset Akuntansi Auditing

Abstract

Abstract

Title

Found 2 Documents
Search
Journal : Media Riset Akuntansi Auditing