PENGARUH COMPUTER ANXIETY

Transcription

1 PENGARUH COMPUTER ANXIETY TERHADAP KEAHLIAN NOVICE ACCOUNTANT DALAM MENGGUNAKAN KOMPUTER: GENDER DAN LOCUS OF CONTROL SEBAGAI FAKTOR MODERASI Retno Setyomurni Jalan Anggrek Nomor 114 Sambilegi Baru Desa Maguwoharjo, Kecamatan Depok, Kabupaten Sleman Tony Wijaya Perum Puri Kencana D3 Blunyah Gede, Monjali, Yogyakarta This research aims to test the different of influence of computer anxiety to novice accountant computer self efficacy and moderated with locus of control. This research adopt the instrument by Inriantoro (2000) at a number of university lecturer. Data collecting conducted by disseminating questionare. Responder in research represent the student of STIE YKPN in Yogyakarta. The different of influence of computer anxiety to novice accountant computer self efficacy based on gender dan moderated of locus of control analysed to use the Modarated Regresion Analysis (MRA). Result indicate that there are influence of computer anxiety to novice accountant in using computer based gender. This result is consistent with the result of Indriantoro (2000), Rifa and Gudono (1999) research that expressing there is influence of computer anxiety to Lecturer computer self efficacy based on gender. This research show that locus of control is mederating variabel of influence computer anxiety to novice accountant computer self efficacy. Keywords: computer anxiety, computer skill, gender, locus of control

2 PENGARUH TRANSPARANSI TERHADAP NILAI PERUSAHAAN: STUDI EMPIRIS DI PASAR MODAL INDONESIA Dody Hapsoro Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta Jalan Seturan Yogyakarta Telepon , , Fax The objective of this study is to investigate the effect of company s transparency on the company value. The company s transparency consists of two variables, which are the level of voluntary disclosures and the level of non-compliance mandatory disclosures. The company value is measured based on the Tobin s Q. In this study, have been developed two hypotheses. All hypotheses are developed based on the relationship between of two constructs, which are the company s transparency and the company value. This study uses the sample of 284 company listed at the Jakarta Stock Exchange and the Surabaya Stock Exchange in The hypotheses are tested by using ordinary least squares regressions. The results of this study are as follows: (1) the effect of noncompliance mandatory disclosures on company value is negative and statistically significant and (2) the effect of voluntary disclosures on company value is positive and statistically significant. Keywords: the company s transparency (the level of non-compliance mandatory disclosures and the level of voluntary disclosures) and the company value (Tobin s Q)

3 MANAGEMENT CONTROL SYSTEMS AND THE DEREGULATION IN THE HIGHER EDUCATION SECTOR: A REVIEW OF LITERATURE Irvan Noormansyah Sekolah Tinggi Ilmu Ekonomi Indonesia Jalan Kayujati Raya No.11A, Rawamangun, Jakarta Telepon , Fax imvanisa@gmail.com atau vanzai@gmail.com This paper looked at previous accounting research in many Western and less developed countries. It provides details of a literature review of the studies and published articles in higher education institutions research. This paper noted that academics have not paid much attention to the management and accounting practices in higher education institutions in Western or LDC environments: there are only a small number of published papers in this field. This study found that most of the studies were focused on Western higher education institutions, such as in the United Kingdom, USA, Australia and New Zealand. The majority of them were conducted using quantitative research approaches such as a survey, which allows for the findings to be generalised. However, this approach does not permit an in-depth understanding of how and why particular issues exist. Hence, this study called for such type of qualitative studies. This study also calls for researchers to contribute to the relatively small number of studies on the development of management accounting control systems in less developed countries, especially in higher education institutions in these countries. Keywords: Management Control Systems (MCS), Higher Education Institutions (HEI), Deregulations

4 ANALISIS STRUKTUR, PERILAKU DAN KINERJA INDUSTRI TEKSTIL DAN PAKAIAN JADI DI PROVINSI DIY Suryawati Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta Jalan Seturan Yogyakarta Telepon , , Fax Structure-Conduct-Performance approach was used to analyze the condition of the textile and garment industry in D.I. Yogyakarta Province. To strengthen the study, SWOT approach was also used. The study yields: 1) the industry s relatively high dependency toward supplying sectors; 2) the industry s demand was driven insignificantly by the increased demand of user sectors output; 3) the industry s relatively high input-output ratio reflected the industry s high dependency toward inputs supplies; 4) the industry s role in fulfilling local demands was weakened by the relatively large portion of imported products; 5) the industry s price-cost-margin and profit were significantly affected by the input cost and production output. Keywords: Structure-Conduct-Performance, textile, garment industry

5 PERSEPSI PENGGUNA TERHADAP MUTU LAYANAN PERPUSTAKAAN (LIBQUAL) PERGURUAN TINGGI DI KABUPATEN BANYUMAS Bambang Agus Pramuka Wiwiek Rabiatul Adawiyah Fakultas Ekonomi Universitas Jenderal Soedirman Jalan Prof. Bunyamin, Grendeng, Purwokerto Telepon , , The study entitled Users Perception on the Service Quality of University Libraries in Banyumas explores the perception of the users of the Jenderal Soedirman University (Unsoed) and the Purwokerto Muhammadiyah University (UMP) libraries, Banyumas Central Java, with regard to the quality service provided. A questionnaire was used as the data gathering instrument. SERVQUAL as a diagnostic tool was applied to measure the service quality; it is defined as the difference between customer expectations and perceptions of service. It involved the importance performance analysis and customers satisfaction index. Eventhough as overall users of the both libraries were satisfied with the services provided, the components of each variables for the both libraries were different. Therefore, the policies and strategies should be applied to improve their service quality should not be similar. Keywords: servqual (service quality), library, customer satisfaction

6 KAJIAN PUSTAKA TERHADAP TEORI AGENSI DAN AKUNTANSI MANAJEMEN Christina Yuliana Fakultas Ekonomi Universitas Katolik Atma Jaya Jakarta Jalan Jenderal Sudirman Nomor 51, Jakarta Telepon , This paper reviews agency theory and management accounting issues. I begin by explaining how agency models are formulated to capture incentive problems and discuss the reasons why agency theory models are difficult to solve. I then review the optimal shape of contracts and earning management. I also discuss multi period agency models, which are critical in motivating investment behavior. This paper ends by conclusion that is discussing common misconceptions about agency theory models and management accounting and future research. Keywords: agency problem, contract, incentives, earning management, information