Pengaruh CSR Disclosure terhadap Earning Response Coefficient (Suatu Studi Empiris pada Perusahaan yang Terdaftar di BEJ)

Program Ilmu Akuntansi FEUI


The purpose of the study is to examine the effect of the information of Corporate Social Responsibility disclosed in the companies’ annual reports on the informativeness of earnings (measured by earning response coefficient, ERC). The study hypothesized that there is negative effect of CSR disclosures level on the ERC since the CSR disclosures provide investors more information which is not captured by the accounting earnings. The sample of the study consist of 108 annual reports 2005 of the companies listed at the Jakarta Stock Exchange. The empirical results of the study show that the level of CSR disclosures has negative effect on the ERC as predicted. The results of the study indicate that investors assess the CSR information disclosed by the companies in their annual reports for their investment decision.

Keywords: Corporate Social Responsibility Disclosures, Earning Response Coefficient

Analisis Pengaruh Partisipasi Anggaran terhadap Kinerja Manajerial Melalui Komitmen Tujuan Anggaran dan Job Revelant Information (JRI) Sebagai Variabel Intervening (Penelitian Terhadap Perusahaan Manufaktur Di Indonesia)

Universitas Diponegoro Semarang
Universitas Diponegoro Semarang


The purpose of this research is to analyst the influence of participation in composing budget toward managerial performance, whether through budget goal commitment and job-relevant information as intervening variable. The inconsistency situations between results of the prior researchs, about the influence of budget participation on managerial performance become a motivation of this study. Data used in this study is obtained from ideas or perceptions of managers/chiefs leveled as managers who filled and gave the questionnaires back to the researcher. From 700 questionnaires which distributed to managers/ chiefs leveled as managers on manufacturing companies which listed in BEJ, 168 (24%) questionnaires were sent back, for then analyzed with multivariate technique SEM and assist by the AMOS 4.01 and SPSS 10.0 programs. The result of these study proving that the value of directly influence between budget participation toward managerial performance is higher than influence of budget participation toward managerial performance through budget goal commitment and job relevant information as intervening variable. However, the researcher can make conclusion that budget goal commitment and job relevant information as intervening variable weaken influence managers participation in compose budget toward their performance on managerial activities.

Key words : budget participation, budget goal commitment, job relevant information and managerial performance.

Pengaruh Struktur Kepemilikan Perusahaan dan Transaksi dengan Pihak-pihak yang Memiliki Hubungan Istimewa terhadap Daya Informasi Akuntansi



This research studies the effect of ownership structure and related party transactions on the informativeness of accounting numbers. Indonesian sample is interesting to be examined due to low quailty of accounting number, concentrated ownership, dominant family control and high related party transactions. Using level model and changes model, this study show that concentration of ownership increases informativeness of accounting numbers to the capital market. However, the concentrated ownership by family decreases informativeness of accounting number to the capital market. Further, the magnitude of related party transaction that has been earned or used, as reported in one of income statement accounts, increases informativeness of accounting numbers. Otherwise, the magnitude of related party transactions that has not earned or used, as reported in one of balance sheet accounts, decrease informativeness of accounting number.

The Effect of Transitory Earnings on The Use of E/P Ratios in Corporate Valuation: Empirical Evidence from Indonesia

Fakultas Ekonomi Universitas Kristen Duta Wacana


The purposes of this study are, firstly, to confirm the findings of the previous study, whether earnings contain transitory components. Secondly, to investigate how E/P ratios are affected when firms experience transitory earning changes. Thirdly, to examine whether the differences in E/P ratios across firms due to differences in the magnitude of transitory earnings will quickly disappear in subsequent years. Using financial data of companies listed in Jakarta Stock Exchange (JSE) from the periods of 1993 to 2003, the study finds that earning changes exhibit a transitory component. Under the condition of transitory earnings, firm’s E/P ratio is positively affected by the changes in earnings. Industry-adjusted earning changes variable is shown to have a high explanatory power in predicting firm’s E/P ratio. As the variation of firm’s E/P ratios are mainly explained by the transitory component of earnings, time series pattern of E/P ratios reflects transitory deviations due to the transitory component of earnings changes.

Many practitioners subscribe to the view that accounting earnings and earning-toprice (E/P) ratios are among the most important figures in making investment decisions. E/P has also drawn much attention from academicians, and has been interpreted in various ways. Some popular interpretations of E/P ratios have been an earning capitalization rate (Graham et al., 1962), an indicator of mis-priced stocks (Basu, 1977 and Jaffee et al., 1989), an indicator of transitory earnings (Beaver and Morse, 1978), and a risk measure (Ball, 1978).

Analisis Framing dan Causal Cognitive Mapping dalam Pengambilan Keputusan Strategik: Suatu Studi Eksperimental

Universitas IBA Palembang


The objectives of this research are to examine and to give empirical evidence about framing and causal cognitive mapping effect on strategic decision making under uncertainty condition. The first hypothesis proposed is that there is bias in decision making caused by presented information of positive and negative framing. The second hypothesis suggests that the bias can be eliminated through causal cognitive mapping technique. In this research the bias that occurred can be measured by the risk of decision making preference, namely risk averse or risk seeking tendency. This research uses 2 x 2 between subject experimental designs. Participants are as many as 114 student of MM UGM Jakarta executive class. In order to examine hypothesis, independent sample t-test is used as different test analysis tool. The result is that the difference of average risk preference between participant who receive positive framing and participant who receive negative framing shows the occurred bias in decision making. The result of test shows the support of proposed hypothesis. This research empirically shows that framing and causal cognitive mapping technique affect strategic decision making under uncertainty. Specifically it can be concluded that: (1) decision making that receive presented information by positive and negative framing will undergo bias in decision alternative determining; (2) participant who receive positive framing will tend to risk averse, whereas participant who receive negative framing will tend to risk seeking; (3) causal cognitive mapping technique can decrease bias as impact of framing in strategic decision making under uncertainty.

Key words: Framing, causal cognitive mapping and strategic decision

Pengaruh Mentoring terhadap Kepuasan Kerja, Konflik Peran dan Prestasi Kerja serta Niatan untuk Pindah (Studi Empiris di Lingkungan KAP)

Universitas Muhammadiyah Jember


This study empirically examined the influence and relationship mentoring program with role stress, job satisfaction, Job Performance and turnover intention auditor profesional in the public accounting firm. To collect the data, a research instrument was prepared to participant. The data from questionare are 110 and this study uses full structural equation modeling (SEM) AMOS 4. The results of this study found formal mentoring and informal mentoring in the public accounting firm increase culture of job performance auditor within the public accounting firm, but found negatively not significan Job Performance to turnover intention and influence mentoring to role conflict.The result of this stream of researh that the public accounting firm use mentoring program increase culture of job performance auditor and have mentoring theory suggests mentors provide a positive influence on protégé, helping to integrate into an organizational role. Mentors are wiewed as crucial for obtaining information about organizational members. Providing critical feedback during complex assignments and learning how to manage work groups, peers and superiors. Mentoring programmes in organizations seeking to manage better the career development of employees. Mentoring program are those in which new profesional employees are assigned to older managers to assist in adjusting to the organizational culture and provide career development functions in in the public accounting firm.

Keywords : mentoring, job satisfaction, role conflict, performance, turnover intention


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