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All Journal Media Riset Akuntansi Auditing & Informasi

Sofyan S. Harahap

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Author-ID : 3200083

Economics, Econometrics & Finance

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PERSEPSI DOSEN DAN MAHASISWA AKUNTANSI TERHADAP PROFESI AKUNTAN PUBLIK PASCA ENRONSTUDI KASUS PADA LIMA PTS DI JAKARTA BARAT Henny Wirianata; Sofyan S. Harahap
Media Riset Akuntansi, Auditing & Informasi Vol. 7 No. 3 (2007): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study is a developed from DeZoort, et al (1997), Yeni (2001) and Abdullah and Selamat (2002), The objective is to know the perception of lecturers and students on public accountant profession post Enron scandal and to know whether there is a significant difference between them. Data is collected from questioners given to 5 private universities in West Jakarta with 210 respon-dents consist of 55 full-time lecturerrespondents and 155 accounting undergraduate students who have taken or is taking auditing subject. The study shows that not all lecturers and students know Enron Corporation scandal. In spite of that, lecturers and students who know and do not know, have positive perception in public accounting profession post Enron and there is no significant difference between them. While t-test result indicates that there is a significant difference percep-tion between lecturers' and accounting undergraduate students', especially in ethic and responsi-bility aspects, but not in knowledge and skill aspects. The result also shows lecturers have more positive perception than students do.Key words: Enron Corporation, academics, perception, public accountant profession, accounting lecturer, accounting student

PEMAHAMAN MAHASISWA TERHADAP BEBERAPA TERMINOLOGI AKUNTANSI Anggon ,; Sofyan S. Harahap; Ramlan Harahap
Media Riset Akuntansi, Auditing & Informasi Vol. 6 No. 1 (2006): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The paper studies how far the understanding of students on ten accounting terrminologies e.i.: (1) cost, (2) expense, (3) revenue, (4) income (5) inventory, (6) gain, (7) loss, (8) depreciation, (9) retained earning, and 10) going concern. The study is conducted in a private university on each department: accounting, management and economics on the academic year 2003/2004. The respondents were in the sixth or seventh semester, intake, 2001, 2000, 1999 and before. Samples of 150 are selected by using convenience probability sampling. F test and ANOVA, Turkey test and Bonferroni were used in every level and propose. The tudy shows that the understanding of the student on those terminologies are vary. The percentage of student's understand correctly the terminologies are (1) cost, 35%, (2) expense, 13% (3) revenue, 37% (4) i come, 30% (5) inventory, 65% (6) gain, 36% (7) loss, 29% (8) depreciation, 25% (9) retained earning, 49% and (10) going concern, 19%.keywords: accounting education, student understanding, accounting terminology.

TIMELINESS LAPORAN KEUANGAN DI INDONESIA (STUDI EMPIRIS TERHADAP EMITEN BURSA EFEK JAKARTA) Michell Suharli; Sofyan S. Harahap
Media Riset Akuntansi, Auditing & Informasi Vol. 8 No. 2 (2008): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This Research examines variables which are predicted influencing timeliness finandal statement in Indonesia. Factors that are predicted influencing timeliness in this research are focused on 4 factors: firm scale, profitability, big 4 worldwide accounting firm , and securities return . This research can examines financial statement of 30 companies are listed Jakarta Stock Exchange for period ended December31, 2002 until December31, 2003. Data is collected from Jakarta Stock Exchange and Indonesia Capital Market Directory 2004. In this research uses two variable that is dependent variable and independent variable. To find out influence independent variable to dependent variable used SPSS. Data analysis uses logistic regression and the result of this research that profitability and big 4 worldwide accounting fin can give significant influence to timeliness, and while the other factors: fine scale and securities return do not.Keyword: Timeliness, firm scale, profitability, big 4 worldwide accounting fin , securities retum.

STUDI EMPIRIS TERHADAP FAKTOR PENENTU KEBIJAKAN JUMLAH DIVIDEN Michell Suherli; Sofyan S. Harahap
Media Riset Akuntansi, Auditing & Informasi Vol. 4 No. 3 (2004): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research examines variables which are predicted influencing dividend amount distribution. In general, investor have primarily objective is to increase their wealth by return as dividend or capital gain. On the other hand, the company expects continous growth and its going concern, also increase its stockholder's wealth. Fac-tors that predicted influencing dividend distribution amount in this research are fo-cused on 7 factors: liquidity, firm size, capital structure, company's growth, stock price, number of stockholders, and family leadership in Board of Director. This re-search examine financial statement of 85 companies are listed at Jakarta Stock Exchange for period ended December 31, 1998 until December 31, 2001.This result concluded that liquidity and firm size significant influence to divi-dend distribution amount policy, while the other factors: capital structure, company's growth, stock price, number, of stockholder, and family leadership in Board of Direc-tor do not.Keywords: Dividend, Cash, Firm Size, Capital Structure, Growth, Stock Price, Investment

Co-Authors Anggon , Henny Wirianata Michell Suharli Michell Suherli Ramlan Harahap

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