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Elma Muncar Aditya
Dosen STIE Widya Manggala Semarang
Economics, Econometrics & Finance

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PERBEDAAN PERSEPSI ANTARA MAHASISWA SENIOR DAN JUNIOR MENGENAI PROFESI AKUNTAN PADA PROGRAM S-1 REGULER DAN STRANSFER PTS “X” Elma Muncar Aditya
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 5, No 2: Desember 2010
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.5.2.%p

Abstract

The purpose of this research is to observe whether there is different perception between senior students and junior students regarding accounting profession at Regular Program and Transfer Program. The hypothesis is tested using Mann Whitney test. The result of this research shows that at Regular Program, the senior students’ perception towards “accountant as a Profession and accounting as a Science” is lower than the junior students’ perception.At Transfer Program, the senior students’ perception towards “accountant as a Profession” is higher than the junior students’ perception. The research shows that the more senior they are (the longer they join the accounting education), the more they do not like accounting and do not want to have a career as an accountant.
ANALISIS TINGKAT PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP KONSEP DASAR AKUNTANSI (Analysis about Understanding Students Majoring In Accounting of the Basic Concepts of Accounting) Elma Muncar Aditya
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 6, No 1: Juni 2011
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.6.1.%p

Abstract

Purpose of this study was to improved empirically about differences of understanding and comprehension of students come from SMK majoring in accounting, IPS high schools and IPA high schools against of the basic concepts of accounting. The sample in this study are 32 students majoring in Accounting, S1 “X” University which is listed as an active second semester students for the academic year 20010/20101 and has completed the introductory course in accounting 1. This study uses Analysis of Variance (ANOVA) test to measure differences of understanding and comprehension of students come from SMK majoring in accounting, IPS high schools and IPA high schools of the basic concepts of accounting. Results showed that there is there is no significant difference of understanding and comprehension of the basic concepts of accounting between students come from IPA high Schools and IPS high schools (H1), significant difference of understanding and comprehension of the basic concepts of accounting between students come from SMK majoring in accounting and IPA high schools (H2), and significant difference of understanding and comprehension of the basic concepts of accounting between students come from SMK majoring in accounting and IPS high schools (H3).
FAKTOR-FAKTOR YANG MEMENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN Sarwono Budiyanto; Elma Muncar Aditya
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 10, No 1: Juni 2015
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.10.1.%p

Abstract

This study aimed to examine debt to equity, profitability, ownership structure, firm size, auditor quality and auditor switching on timeliness of the submission of the financial statements. The samples in this study were food and beverage companies listed in Indonesia stock exchange during 2010-2012 amounts to 46 data. The data were analyzed by logistic regression analysis. Research results showed that auditor switching had significant influence on timeliness of financial statements. While debt to equity, ownership structure, firm size, profitability, and auditor quality had no effect on timeliness of financial statements.
PENGARUH KARAKTERISTIK PEKERJAAN DAN KARAKTERISTIK ORGANISASI TERHADAP KEPUASAN KERJA AUDITOR Hidayatus Sibyan; Elma Muncar Aditya
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 7, No 1: Juni 2012
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.7.1.%p

Abstract

The objective of this research seemed to examine whether the variable of occupational and arganizational characteristics simultaneously (collectively) and partially (individually) influenced the job satisfaction of auditor at public accountant office in Semarang. The type of this reseach was explanatory research. The population and samples were 117 auditors at 18 public accountant offices in Semarang. The analysis tool used multiple linear regression. The results of simultaneous analysis (F-test) indicated that the variables of accupational characteristic (X1) and organizational characteristic (X2) had significant influence to the job satisfaction of auditor at accountant office in Semarang city with significance rate 0.000. Meanwhile, the partial analysis (t-test) showed that the variable of occupational characteristic (X1) had significant influence to the job satisfaction of auditor with significance rate 0.000, while organizational characteristic (X2) did not have significant influence to the job satisfaction of auditor with significance rate 0.854.
Co-Authors Hidayatus Sibyan Sarwono Budiyanto