Accounting Commons^™

Three Empirical Studies Of Internal Audit Quality, Steven M. Desimone

2016

This dissertation contains three studies that examine the IAF’s role in corporate governance, factors that lead IAFs to take a deliberate approach to improve IAF quality, and how IAFs influence financial reporting quality in the public sector.

The first study examines factors that are associated with IAF involvement in corporate social responsibility (CSR) auditing. Results suggest that organizations with more formally documented corporate governance guidance and IAF guidance are more likely to engage their IAFs in CSR auditing than those without such documentation. Findings also indicate that IAFs of governmental organizations and those within larger organizations engage in significantly more …

Ceo Ownership And Firm Performance: Evidence From The 2003 Dividend Tax Cut, Hong Kim Duong

Open Access Theses & Dissertations

This study investigates whether and how CEO ownership impacts firm performance by using the large tax cut on individual dividend income enacted in 2003 (The 2003 Dividend Tax Cut) as an exogenous shock. My findings suggest that CEO ownership of dividend payers significantly increased after the shock in the form of higher annual restricted stock grants and more option exercises. I document that the change in CEO ownership has an asymmetric impact on firm performance and investment efficiency. Only dividend payers with CEOs who moved closer to optimal ownership experienced improvement in investment efficiency and performance. In contrast, dividend payers …

Effects Of Management Control Systems And Strategy On Performance Of Minority-Owned Businesses, Raymond Onyema Obinozie

Walden Dissertations and Doctoral Studies

This study addressed the perceived relationships among management control systems, business strategy, and organizational performance in U.S. minority-owned manufacturing businesses. Hofer's contingency theory provided a framework for the study, which included a quantitative, survey-based correlational design. Research questions focused on the relationship between financial- and nonfinancial-based management control systems as well as low-cost leadership and differentiation strategies, and how these practices impacted organizational performance. A random sample of 1,000 participants was selected from a population of 2,583 minority-owned manufacturing businesses in the United States. Results of the principal component analysis, Pearson's zero order correlation coefficient, and multiple regression analysis indicated …

The Effect Of Increased Regulation On Option Use Within The Information Technology Industry, Ahmed H. Eltamami

CMC Senior Theses

Exorbitant executive compensation packages have drawn large criticism from the public eye and with the recent financial crisis and the previous tech bubble opinion on executive incentives has forced government institutions to respond. Over the past two decades the SEC and FASB have aimed to respond to the public and with three large regulation changes in the 2000s, pay for performance compensation has gone through many changes. In this study I build on previous work in an attempt to answer whether or not executives within the Information Technology industry have seen a larger decline in option compensation when compared to …

التمايز السلوكي لدى القادة ودوره في التماثل التنظيمي للحد من سلوك العمل المنحرف (دراسة تحليلية في الكلية الاسلامية الجامعة), فاضل راضي غباش الغزالي

Muthanna Journal of Administrative and Economics Sciences

المستخلص تهدف الدراسة الحالية الى إيضاح الدور الذي يمارسه التمايز السلوكي في بلورة التماثل التنظيمي للحد من سلوك العمل المنحرف . وقد جمعت بيانات الدراسة من آراء منتسبي الكلية الاسلامية الجامعة في القادسية وقد بلغ عدد الذين ابدوا آرائهم (55) فرداً ما بين موظف وتدريسي وقائد ادري . تم اختبار فرضيات الدراسة التي تدور حول علاقات الارتباط والتأثير المباشر وغير المباشر بين متغيرات الدراسة . اثبتت نتائج الدراسة صحة اغلب الفرضيات والتي اصيغ بصددها مجموعة من التوصيات التي يمكن الاستفادة منها في تطوير واقع التعليم العالي في العراق بشكل عام وفي المنظمة المبحوثه بشكل خاص .

دور التمكين الإداري في تعزيز الابتكار التنظيمي, حميد سالم الكعبي

Muthanna Journal of Administrative and Economics Sciences

المستخلص تتناول الدراسة الحالية اختبار دور التمكين الإداري في تعزيز الابتكار التنظيمي لعينة مكونة من (118) فرداً ، وكان مجتمع الدراسة كلية الرافدين الجامعة . وقد استخدم الباحث التكرارات ، والنسب المئوية ، والوسط الحسابي ، وتحليل الانحدار البسيط في تحليل فرضيات الدراسة . وقد أثبتت معظم نتائج الدراسة صحة الفرضيات التي تم افتراضها وخلصت الدراسة إلى مجموعة من الاستنتاجات والتوصيات ، ومن أهم تلك الاستنتاجات (يتعزز الابتكار التنظيمي من خلال التمكين الإداري في ظل بيئة الإعمال سريعة التغيير ، والذي أصبح الابتكار جوهرياً من اجل البقاء ، ولان بقاء المنظمة لا يمكن إن يتحقق إلا من خلال مجموعة من …

خارطة تدفق القيمة: كمدخل لمواجهة الهدر دراسة حاله في المعهد التقني/ الديوانية, طاهر حميد عباس

Muthanna Journal of Administrative and Economics Sciences

تتطلع هذه الدراسة إلى توظيف خارطة نشاط العملية بأنَّها أحد أهم أدوات خارطة تدفق القيمة في إعادة تصميم الخدمة في البيئة التعليمية ، وقد تم اختيار المعهد التقني/ الديوانية كونه أحد المؤسسات العلمية الراعية للعلم وتقدم أفرادها بما يسهم في تقديم أفضل الخدمات التي يتطلعون اليها وبذل الجهود من أجل الوصول إلى ميزة تنافسية تنعكس من خلال إزالة الهدر بجميع أنواعه الذي يجعل من وقت انتظار طالب الخدمة عبئاً من الناحيتين المعنوية والمادية. تتمثل مشكلة الدراسة في كثرة وطول الاجراءات لإنجاز معاملة احتساب شهادة ماجستير ومنح القدم واللقب العلمي لمستحقيها ما أدى الى زيادة وقت الانتظار، ما أنعكس سلباً على …

Leadership Competency, Service Time, And Gender Orientation: A Comparative Study Of Cpa Leaders, Delores Cauthorne King

Walden Dissertations and Doctoral Studies

Working in environments that could be described as task-oriented, certified public accountants (CPAs) are generally considered to be leaders. In 2015, within the United States, fewer than 30% of CPAs were women. Based on the theoretical framework of Eagly and Karau's role congruity theory and Bandura's social learning theory, this survey study sought to understand the relationship between self-rated leadership competency, service time, and gender orientation of female CPAs in leadership positions for 5 years or more, compared to men working in similar positions. A sample of 92 CPAs (46 women, 46 men) completed 2 online surveys, the LPI-Self Leadership …

Utilisasi Ppk Ii Bpjs Kesehatan: Analisis Perbandinganperilaku Warga Komplek Perumahan Dan Warga Perkampungan Di Depok, Nia Murniati

Jurnal Vokasi Indonesia

The presence of the Social Security Agency (BPJS) actually Health aims to provide a guarantee that participants benefited the maintenance and protection in fulfilling the basic needs of health. Practice, some participants often complain of the long bureaucratic process that must be taken in order to take advantage of these services, particularly for patients at the Hospital (RS). Manage system of care that is applied BPJS require tiered services through Health Care Providers (PPK) Level 1 with a health center, clinic or family doctor. Given, RS is not a big health center that accepts all patients with various forms of …

Penggunaan Analisis Abc Untuk Pengendalianpersediaan Barang Habis Pakai : Studi Kasus Di Program Vokasi Ui, Titis Wahyuni

Jurnal Vokasi Indonesia

The purpose of this study was to determine the consumable inventory control are applied in Vocational Education Program, University of Indonesia as well as to determine the consumable inventory into groups A, B, and C based on the use of the ABC analysis, investing, and the critical index. This research uses descriptive analytical approach to look at the problems faced and the activities undertaken by the Procurement Section vocational program UI to manage inventory of consumable during 2014. The supply of consumable goods data is processed to provide a picture of the pattern of inventory consumable goods then the classification …

Tantangan Manajemen Arsip Elektronik Di Era Web 2.0, Wiwiet Mardiati

Jurnal Vokasi Indonesia

From early 1990s, electronic records (e-records) have become a part of daily business activities for both small and big organisations. Since then, Records Management (RM) professionals have aimed to create a consistent and standard way to manage e-records. Nowadays, the challenges for managing e-records have been considerably complicated with the rise of Web 2.0 during the last few years. This paper will point out the challenges in managing electronic records, how RM professionals in Western Australia try to discover the best way to manage them in the Web 2.0 environment, and how it changes the role of the RM professionals …

Kemampuan Tarif Ina Cbg’S Hemodialisa Programkartu Jakarta Sehat (Kjs) Menutupi Biaya Riilnya, Supriadi Supriadi

Jurnal Vokasi Indonesia

Healthy Jakarta Card ( KJS ) is a Health Insurance program provided by Jakarta Provincial Government through the UP . Jamkesda Jakarta Provincial Health Office to the community in the form of medical assistance to the population of Jakarta , especially for the poor and underprivileged with tiered referral system . KJS use tariff system the price of Indonesia Case Base Groups ( INA - CBG 's ) issued by PT Askes ( Persero ) , This study aims to measure the ability of rates Hemodialysis INA CBG 's to cover the real cost , to take the example of …

Komunikasi Ritual Peziarah “Ngalap Berkah”Di Kawasan Wisata Gunung Kemukus(Studi Etnografi Komunikasi Tentang Budaya Ritual Ziarah Di Kawasan Wisatagunung Kemukus, Desa Pendem, Kecamatan Sumber Lawang, Sragen-Jawa Tengah), Rahmi Setiawati, Priyanto Priyanto

Jurnal Vokasi Indonesia

This article is explain of ritual commucation pilgrim "ngalap berkah" in the Kemukus mountain, ethnographic study of communication about cultural tourism zone ritual pilgrimage in Mount Kemukus, Pendem Village, District Sumber Lawang, Sragen, Central Java. The results showed that for the local community a message of what is hidden behind this ritual is still ambiguity. But in the process of social interaction between indigenous communities with immigrant communities, both in terms of livelihoods, different behavior patterns, causing local people trying to accept changes to the meaning of "ngalap berkah". It is caused when the pilgrimage locations have changed or constructed …

Motivasi Intrinsik Yang Mempengaruhi Pemilihan Jurusan Dan Universitas(Studi Pada Mahasiswa Baru Program Vokasi Universitas Indonesia Angkatan 2015), Amelita Lusia, Pijar Suciati, Endang Setiowati

Jurnal Vokasi Indonesia

Globalization affects all aspects of life. This concept creates a paradigm borderless world, the world that does not know the limits of the territorial sovereignty of a nation / state. The impact of these conditions are helped create intense competition in various aspects of community life, including education. In the world of education, management can not be done conventionally alone, but requires a special ability that the output of education in accordance with market needs, both nationally and internationally. In addition to the need for change in the management of the educational institutions, educational institutions marketing issues was absolutely necessary …

Analisis Tranfer Pricing Dalam Lending Activitiesbanking Dengan Menggunakan Arm’S Length Principle, Deni Danial Kesa, Erwin Harinurdin, Asti Setiawati

Jurnal Vokasi Indonesia

Regulatory motivation is often done by some of the industries associated with strict regulatory supervision, such as banks and insurers. It is associated with one of them in fulfillment of the Capital Adequacy Ratio (CAR) and Solvency Margin ratio which can create incentives for management to make earnings management in the interest of regulators. From previous studies found indications that the bank's management to practice earnings management in order to meet regulatory (regulator) and the investor. API is one of the policy on sole ownership in Indonesian banks (Single Presence Policy). Because these policies will have consequences that could affect …

Evaluasi Prosedur Audit Dalam Rangka Pemenuhan Tujuan Audit Atas Piutang Usaha, Andhita Yukihana Rahmayanti, Birawani Dwi Anggraeni

Jurnal Vokasi Indonesia

This study emphasizes the fulfillness of the audit objectives with performed by evaluating the audit procedures on accounts receivable of non-public company, both related to the audit objectives of detailed balance and the audit objectives of presentation and disclosure. Auditors perform audit procedures include tests of controls and test of detailed balance on accounts receivable account, to reach audit assurances that the audit objectives have been met so that the information and figures included in the presentation and disclosure in accordance with general acceptance standard in Indonesia. This study using the descriptive method which analyzes working papers of auditors that …

Responsible Accounting For Stakeholders, Jeffrey S. Harrison, Joyce Van Der Van Der Laan Smith

Accounting Faculty Publications

Through a critique of existing financial theory underlying current accounting practices, and reapplication of this theory to a broad group of stakeholders, this paper lays a normative foundation for a revised perspective on the responsibility of the public accounting profession. Specifically, we argue that the profession should embrace the development of standards for reporting information important to a broader group of stakeholders than just investors and creditors. The FASB has recently moved in the opposite direction. Nonetheless, an institution around accounting for stakeholders continues to grow, backed by a groundswell of support from many sources. Based on institutional theory, we …

A Research Note On Street Pricing Requirements In Major U.S. Airport Retail Concessions Requests For Proposals, Blaise Waguespack

Atlantic Marketing Association Proceedings

When reviewing the subject of airport marketing, much of the literature is broken down into issues external or internal to the airport. The external literature tends to divide and differentiate airports on the issues of size (passenger counts) and who is the target of the marketing campaign. Those articles and books that tend to focus on the larger commercial airports (Jarach, 2005; Halpern and Graham, 2013) note the role the airport can play in economic development. Much of the external marketing tasks for the larger commercial airports are aimed at either attracting more airline service to the community or working …

Perceived Risk Reduction In E-Commerce Environments, C. Michael Powell, Chris Conca

Atlantic Marketing Association Proceedings

During the past three decades, the growth of e-commerce has presented marketers with many new arenas for research and application. Certainly e-commerce has become a significant portion of the world economy and in particular the consumer sector. As previous literature has consistently considered perceived risk as a major factor consumer purchase decisions, this research identifies several major components of consumer perceived risk (PR) and their normative implications in the e-commerce environment

Do You Feel Financially Secured? The Investigation Of Economic Indicators Of Financial Well-Being, Tommy Hsu, Leona Tam, Ryan T. Howell

Atlantic Marketing Association Proceedings

The economy has been in downward movement in the past few years in the United States as well as different parts of the world. Consumers’ financial situations have been found to influence their purchase behaviors. While some personal finance experts blame consumers’ (lack of) spending plans for their financial situations, others suggest that consumers’ perception of their financial standing influences their purchase plans. Using a nationwide large scale survey study, we examined the value of applying economic indicators as proxy measure of financial well-being. Instead of income or debts, wealth was found to be the most important economic indicator of …

Giving A Voice To The Powerless: Participatory Monitoring & Evaluation As A Tool For Inclusive Development Through Microfinance, Evan T. Burke

Capstone Collection

The greatest experts on the situation of the marginalized peoples of the world are the marginalized communities themselves. This paper explores how participatory monitoring & evaluation can be a powerful tool for giving voices to marginalized communities, ensuring that the voices of beneficiaries and local stakeholders are heard and inform sustainable project design. It analyzes a participatory monitoring and evaluation methodology implemented for women’s credit cooperatives in Gujarat, India by the Human Development & Research Centre, and examines lessons to be learned to design evaluations facilitating inclusive development.

Strategies for the monitoring and evaluation of microfinance have evolved along with …

The Determinants And Consequences Of Disclosure Committee Adoption, Lyle Roy Schmardebeck

Graduate Theses and Dissertations

After the passage of the Sarbanes-Oxley Act of 2002, the Securities and Exchange Commission recommended that companies voluntarily adopt disclosure committees to aid in preparing company disclosures. In this paper, I investigate the determinants and consequences of disclosure committee adoption. I find that companies with material weaknesses in internal controls over financial reporting and less readable 10-K filings are more likely to adopt disclosure committees. In consequences analyses, using a propensity score matched control sample and a difference-in-differences research design, I find that 10-K filings are longer and less readable after disclosure committee adoption. However, consistent with institutional theory, I …

Persepsi Mahasiswa Tentang Ketidak-Jujuranakademik: Studi Kasus Mahasiswa Program Vokasi Universitas Indonesia, Heri Yuliyanto

Jurnal Vokasi Indonesia

Often we see students gathered tasks given by the lecturers and they are copying answers between students and others. They perform this action with no load, even though the task is an individual task. Do they know that what they are doing is an action that is contrary to the basic values of academic integrity. Or perhaps they are not aware that they are not a violation, since they merely imitate or follow the habits of seniors or friends the same age. Then comes the question "How do they (students) do dishonesty (cheating)?" And "Why are or what background they …

Perbandingan Pengenaan Pbb Sektor Perdesaan &Perkotaan Di Provinsi Dki Jakarta , Bekasi, & Depok Berdasarkan Sppt Pbb Tahun 2014 & 2015, Fitria Arianty, Thesa Adi Purwanto

Jurnal Vokasi Indonesia

Tax on Land and Building, Rural and Urban Sector based on the regional regulation may vary from one region to another. This is because the imposition authority of tax on land and building, rural and urban sectors were handed over to local governments. This study aimed to compare the land and building, Rural and Urban Sector tax policies in DKI Jakarta, Bekasi, Depok, based on SPPT 2014 and 2015. In analyzing the problems of the imposition tax on land and building, rural and urban sectors in DKI Jakarta, Bekasi, Depok, information obtained from interviews with tax authorities and field observations. …

Pengaruh Tingkat Literasi Keuangan Pemilik Usahaterhadap Pengelolaan Keuangan. Studi Kasus: Umkm Depok, Birawani Dwi Anggraeni

Jurnal Vokasi Indonesia

Financial literacy affects a person's way of thinking on the financial condition and influence strategic decisions in terms of finances and better management for business owners. This study uses secondary data as study materials which will be given to the micro level that businesses with a turnover of up to 300M per year in which the segment in general do not have good financial records to then be used as financial statements. In a study using 12 samples of SMEs in the area of Depok randomly selected. This study uses processed using descriptive statistics as well as the weighting at …

Pemberdayaan Masyarakat Melalui Pendidikanperencanaan Dan Pengelolaan Keuangan Dan Investasibagi Umkm Dalam Rangka Pengembangan Usaha Danpeningkatan Kualitas Hidup Keluarga, Dede Suryanto, Fibria Indriati Dwi Liestiawati, Ixora Lundia Suwaryono, Pantius Drahen Soeling

Jurnal Vokasi Indonesia

Community Engamenet Program gives the skill of planning and financing education for Small Medium Entreprises (SME), how they make business plan begin budgeting, raising the fund, create financial statement, buseiness development and investing to enhance their wealth of family. This program delivered to 30 SME of Assosiation of Depok Creative Industries (AIKD). Some activities delivered are training and business assistance. The aims of program point out some changes before and after program impelementation. The SME have positive behavior in financing. The success indicators are the SME have financial statement of entrepreises and their family. In otherwise they they can make …

Pemaknaan Perjuangan Perempuan Di Social Media(Studi Kasus Artikel “Ibu, 10 Tahun Penjara, 10 Milyarrupiah” Di Dalam Blog Www.Alandakariza.Com), Pijar Suciati

Jurnal Vokasi Indonesia

This study, in general aimed to describe and know the meaning of the message women struggle by users of social media (Facebook and Twitter) to the blog article of Alanda Kariza. This study uses a critical paradigm of constructionism. The type is descriptive research using case study strategy. Data collection techniques used is by interview (interview), with the selection of informants using purposive judgmental convenience. The conclusion that can be drawn from this research is, in the end a meaning that appears in the mind of the reader to a blog written in social media is influenced by many things, …

Kreativitas Udjo Ngalagena : Studi Keberhasilan Pengembangan Kreativitas Di Saung Angklung Udjo (Sau), Budiman Mahmud M

Jurnal Vokasi Indonesia

This article is the result of qualitative research which focused on creativity, especially creativity Udjo Ngalagena in terms of personal, press, processes and products. The results showed that the various potentials and support from the family, community and school (education) makes Udjo being personally creative. Personal creative and press factor gives strength to Udjo Ngalagena to continue and develop their creativity amid the challenges and conditions of the times. Udjo Ngalagena succeeded in making angklung tradition into creative products in educational activities, production and performances regularly and formally at Saung Angklung Udjo (SAU) with reference to the traditional values of …

Analisis Kualitas Layanan Atm Dan Kepuasanpengguna Terhadap Loyalitas Pelanggan Denganpendekatan Structural Equation Modelling

Jurnal Vokasi Indonesia

This research has been prepared for the purpose of reviewing the impact of the quality of services provided by ATM on one of the largest private bank in Indonesia on customer loyalty. In this case the quality of the service will be tested at one of the ATM Bank the largest private bank in Indonesia which consists of quality information and quality on customer loyalty ATM system on one of the largest private bank in Indonesia which is mediated by customer satisfaction. T-count value obtained from Confirmatory Factor Analysis (CFA) for all variables showed that all the questions are included …

Analisis Manajemen Risiko Di Unit Sirkulasi Perpustakaan Fakultas X, Ratih Surtikanti

Jurnal Vokasi Indonesia

The role of records management is often only realized by an organization or a person when there are problems or difficulties that can only be overcome if there is a document that contains the necessary information. analysis of effective record management so organizations can reorganize the existing record management system in accordance with the most important priority for the organization. With the improvement in the organization's records management system is expected in the foreseeable future will not encounter any problems either in the fields of law, finance, as well as the administrative history.