Ringkasan Jurnal Penelitian

This  research  adopts the  theory  of  planned  behavior  to examine  factors  affecting  the  manager’s  intention  to  commit fraudulent  financial  reporting. The  purpose  of  this  research are to  examine  the  effects of  attitude  toward  behavior, subjective  norms,  and  perceived  behavioral  control  on  the manager’s intention to commit fraudulent financial reporting moderated by ethical climate. This  research  applies  a  mail  survey  as  data  collection method  and judgment sampling as  sample  collection method. Research  subjects  are  accounting  and  finance  managers  of manufacture industry in Indonesia. There are 1,700 questioners to be distributed during the research. However, there are only 148  of...

Researcher: Vincent K. Chong (Cowan University) Publisher: Accounting, Organizations and Society (1996) This study examines the interactive effects of management accounting systems (MAS) design and task uncertainty on managerial performance. MAS design was defined in terms of the extent to which managers use broad scope MAS information; The responses of 42 managers, drawn from a cross-section of Australian manufacturing companies, to a questionnaire survey were analysed by using a multiple regression technique. The results showed that under a high task uncertainty situation, the extent of use of broad scope MAS information led to effective managerial decisions and hence to improved managerial performance. On the other hand, under low task uncertainty situations, the extent of use of broad scope MAS information led to information overload which was dysfunctional to managerial performance.  Sistem Akuntansi Manajerial, Ketidakpastian Pajak, dan Kinerja Manajerial: Sebuah catat...

Referensi: Miah N.Z., Mia L. (1996). Decentralization, accounting, controls and performance of government organization: a New Zealand empirical study. Financial Accountability & Management, 12 (3): 173-190. Penelitian ini memuat hasil sebuah pengamatan yang dilakukan pada lima departemen Pemerintah Selandia Baru dan menyelidiki tentang hubungan antara (a) desentralisasi dan penggunaan sistem pengendalian akuntansi, (b) penggunaan sistem pengendalian akuntansi dan kinerja kantor distrik, dan (c) desentralisasi dan kinerja kantor distrik. Kinerja dikaji menggunakan persepsi manajer tentang kinerja kantor (unit) distrik mereka. Data penelitian diperoleh dari 59 orang manajer kantor distrik dengan menggunakan kuesioner terstruktur. Variabel-variabel yang diukur adalah pelaksanaan manajerial desentralisasi sistem pengendalian akuntansi dan penampilan kerja ( work performance ) kantor distrik. Temuan yang diperoleh menunjukkan bahwa desentralisasi yang semakin baik memiliki hubungan ...