Articles
<![CDATA[PENGARUH COMPUTER ANXIETYTERHADAP KEAHLIAN KARYAWAN DALAM MENGGUNAKAN KOMPUTER ]]>
<![CDATA[Effendy, Arlin]]>;
<![CDATA[RestutiÂÂ, Mi Mitha Dwi]]>
<![CDATA[ JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8, No 2 (2010) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI UNIVERSITAS JEMBER ]]>
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<![CDATA[Computer application technology is used by the company to supported the companyâs daily operation, to got efficiency and effectiveness on the operation, and to got profit in long term. For some people, they had an anxiety with the growth of the computerâs technology.
The purpose of this study was to find the empirical evidence, whether computer anxiety had an effect on computer proficiency or not. Computer anxiety is tendency of someone when she/he got a problem, anxious or afraid in using computer technology. This study used Computer Anxiety Rating Scale (CARS) wich developed by Heissen et. al and Computer Self-Efficacy Scale (CSE)that developed by Murphy et. al.
The data findings indicated that computer anxiety had negatif correlation with computer proficiency. It meant that if the employee had computer anxiety, his/her computer proficiency is indicated as low. This finding was consistent with the similar research conducted by Sudaryono and Astuti (2005).
Keywords: computer anxiety, computer proficiency]]>
<![CDATA[COMPUTER SELF EFFICACY (CSE) MAHASISWA AKUNTANSI DALAM PENGGUNAAN TEKNOLOGI INFORMASI: TINJAUAN BERDASARKAN GENDER ]]>
<![CDATA[Carolina, Carolina]]>;
<![CDATA[Restuti, MI. Mitha Dwi]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 9, No 18 (2011) ]]>
Publisher : <![CDATA[Jurnal Akuntansi Bisnis ]]>
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<![CDATA[The need ./or information can be accessed more easily if they are supported by information technology (IT). Now, almost all accounting activity is done wth computerized system. Accounting students prepared to become accountants with information technology ability. information technology only creates new opportunities for individuals who are reality qualified, because of the sophistication and the benefits of IT could be meaningless if the IT user did not develop in line with the development of IT.
This study investigates whether there are Computer Self Efficacy (CSE) differences on accounting students by gender in the use of information technology. A bout 198 accounting students were used as samples. Reliability and validity tests performed in the test questionnaire. The analisis tools are independent i-test.
The result were there are differences on Computer Self Efficacy (CSE) accounting students in the use of information technology by gender, which the CSE male is higher than CSE femal.]]>
<![CDATA[PENGARUH MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Nunki Arun Sudibya, Diva Cicilya]]>;
<![CDATA[Restuti, MI Mitha Dwi]]>
<![CDATA[ Benefit Volume 18 No 1 Juni 2014 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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<![CDATA[This study examined the effect of intellectual capital on the market value of the companys financial performance as an intervening variable in corporate banking and financial institutions. This study used a -Pulic Value Added Intellectual Coefficients (VAICTM) model to examine the relationship between intellectual capital and the market value of the companys financial performance. The market value is measured by the price to book value (PBV), the companys financial performance is measured by return on equity (ROE). The samples used in this study is the banking companies and financial institutions listed on the Indonesia Stock Exchange (IDX) on 2008-2012. Data obtained 274 samples. This study used linear regression to analyze the data and path analysis to determine the effect of mediation. The results showed that intellectual capital had positive effect on the market value of the company, a positive financial performance, and financial performance may mediate the relationship between intellectual capital with the market value of the company.]]>
<![CDATA[PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFFICIENT ]]>
<![CDATA[Dwi Restuti, MI Mitha]]>;
<![CDATA[Nathaniel, Cecilia]]>
<![CDATA[ Jurnal Dinamika Manajemen Vol 3, No 1 (2012): March 2012 (DOAJ Indexed) ]]>
Publisher : <![CDATA[Department of Management, Faculty of Economics, Semarang State University, Indonesia ]]>
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DOI: 10.15294/jdm.v3i1.2458
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui pengaruh negatif pengungkapan Corporate Sosial Responsibility (CSR disclosure) terhadap Earning Response Coefficient (ERC). Alat analisis yang digunakan dalam penelitian ini menggunakan metode analisis regresi berganda.Sampel yang digunakan adalah sebanyak 150 perusahaan yang terdaftar pada Bursa Efek Indonesia pada tahun 2010. Berdasarkan hasil penelitian ditemukan bahwa pengungkapan Corporate Social Responsibility tidak berpengaruh terhadap Earning Response Coefficient (ERC). Hal ini dapat dikatakan bahwa investor belum memperhatikan informasi-informasi sosial yang diungkapkan dalam laporan tahunan perusahaan sebagai informasi yang dapat mempengaruhi investor dalam melakukan keputusan investasi. Investor masih mengganggap informasi laba lebih bermanfaat dalam menilai perusahaan dan dianggap lebih mampu memberikan informasi untuk mendapatkan return saham yang diharapkan oleh investor dibandingkan dengan informasi sosial yang diungkapkan oleh perusahaan.The purpose of this study is to determine the negative effect of Corporate Social Responsibility disclosure (CSR disclosure) of Earnings Response Coefficient (ERC). Multiple regressions were used to analyze the data. The samples were 150 companies listed on the Indonesia Stock Exchange in 2010. Based on the research, the result was the disclosures of Corporate Social Responsibility did not influence Earning Response Coefficient (ECR). It can be said that investors did not pay attention to social information that was disclosed in the companyââ¬â¢s annual report as information that could affect investors in making investment decisions. Investor did not consider sosial information; they only consider profit information to assess the company value and their investment return]]>
<![CDATA[Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Perusahaan Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[- Melvina]]>;
<![CDATA[Mitha Dwi Restuti]]>
<![CDATA[ Conference In Business, Accounting, And Management (CBAM) Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012 ]]>
Publisher : <![CDATA[Conference In Business, Accounting, And Management (CBAM) ]]>
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<![CDATA[Good corporate governance enable company to increase their performance through effective and efficient operation. The purpose of this research were investigate the effect of good corporate governance to company performance. Sample of this research is 66 listed company and had Corporate Governance Perception Index (CGPI). Company performance measured by ROE and Tobin’s Q. Multiple regression used to test the hypotheses. The result were good corporate governance had no effect on ROE and Tobin’s Q. This result indicate that good corporate governance did not have effect on short term and the effect can be seen in the long term.Keywords: good corporate governance, company performance]]>
<![CDATA[PENGETAHUAN AKUNTANSI PELAKU USAHA MIKRO, KECIL DAN MENENGAH (UMKM) ATAS PENGGUNAAN INFORMASI AKUNTANSI ]]>
<![CDATA[Evi Linawati]]>;
<![CDATA[MI Mitha Dwi Restuti]]>
<![CDATA[ Conference In Business, Accounting, And Management (CBAM) Vol 2, No 1 (2015): 2nd Conference in Business, Accounting, and Management (CBAM) 2015 ]]>
Publisher : <![CDATA[Conference In Business, Accounting, And Management (CBAM) ]]>
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<![CDATA[In order to encourage small businesses to conduct and use of accounting information, needs to start from the small entrepreneur's  knowledge  of the accounting  information.  knowledge  of SME  entrepreneurs  on accounting information is also determined by their experience in organizing and using accounting information. The purpose of this study for to determine how much influence accounting knowledge micro, small and medium on accounting information. The data used is primary data obtained through questionnaires to the owners of SMEs. The population in this study were all industrial convection in District Tingkir Salatiga. The sampling method used in this research is purposive sampling with 60 owners of SMEs. Analysis tools using descriptive statistics and regression analysis using simple tools. The results showed that the perception does not affect the accounting information while hadil indicates that accountancy What Knowledge affect the accounting information on SMEs Convection in District Tingkir Lor Salatiga.  Keywords: knowledge of accounting, accounting information and SME]]>
<![CDATA[ANALYSIS OF COMPLIANCE FACTORS FOR INDIVIDUAL TAXPAYERS OF BUSINESS ACTORS AT KPP PRATAMA SALATIGA ]]>
<![CDATA[Devira Nourma Anjani]]>;
<![CDATA[MI Mitha Dwi Restuti]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 2 (2016): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v1i2.2695
<![CDATA[The purpose of this study is to analyze the factors that influence individual taxpayer compliance with the enactment of PP. 46 of 2013. In addition, this study also aims to analyze the interaction between attitudes, subjective norms, and perceived behavioral control. The number of samples used is 103 individual taxpayers of certain business actors registered at the KPP Pratama of Salatiga City. The sampling technique was purposive sampling and then processed using SPSS AMOS 22.0. The results of this study indicate that (1) there is no interaction or relationship between attitudes, subjective norms and perceived behavioral control; (2) attitude has a significant positive effect on the intention to behave obediently; (3) subjective norms have no significant effect on the intention to behave obediently; (4) perceived behavioral control has a significant positive effect on the intention to behave obediently; (5) perceived behavioral control has a direct effect on tax compliance; and (6) the intention to behave obediently affects tax compliance.]]>
<![CDATA[Perbedaan Earnings Management Berdasarkan pada Tahapan Life Cycle Perusahaan yang Terdaftar di BEI ]]>
<![CDATA[MI Mitha Dwi Restuti]]>;
<![CDATA[Luluk Widyaningrum]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 18 No 3 (2015) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v18i3.288
<![CDATA[This study aimed to find out the differences in the earnings management practice based on the company life cycle (growth , mature ,and stagnant). The samples of this study consists of 224 companies in all sectors except the financial and banking, which were listed in Indonesia Stock Exchange (IDX) during 2010-2012. This study used a Kruskal Wallis test to examine whether there were differences the earnings management practice between each level of the life cycle. The results of the study showed that there were no differences in earnings management practice at each level of the life cycle. Afterward, the earnings management practices between growth and mature level, and between mature, and stagnant level are compared. The result showed that there was a significant difference between the earnings management practice by the companies in the growth and mature level, but there was no significant difference in earnings management practice by the companies in matureand stagnant level.]]>
<![CDATA[Pilihan Auditor pada Perusahaan dengan Koneksi Politik ]]>
<![CDATA[Mitha Dwi Restuti]]>
<![CDATA[ Perspektif Akuntansi Vol 2 No 2 (2019) ]]>
Publisher : <![CDATA[Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24246/persi.v2i2.p109-119
<![CDATA[This study examines whether political connected companies with tend to choose auditors. Political connected companies will choose big 4 auditors to give signal that the company is transparent to outside parties. On the other hand, political connected companies choose non-big 4 auditors because they tend to cover fraud because of loose auditor supervision. Criteria for political connections based on Faccio (2006). Political connections are measured by the politival connected members of board of director and board of commissioners to the total board members. Hypotheses testing used logistic regression. The results showed that companies with political connections tend to choose non big 4 auditors because auditors tend to be loose in supervision so they do not detect rent-seeking and tunneling behavior by companies.]]>
<![CDATA[Penghindaran Pajak, Karakteristik Dewan Komisaris dan Cost Stickiness ]]>
<![CDATA[Mitha Dwi Restuti]]>
<![CDATA[ Perspektif Akuntansi Vol 6 No 1 (2023) ]]>
Publisher : <![CDATA[Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24246/persi.v6i1.p37-55
<![CDATA[This study aims to examine the relationship between tax avoidance and cost stickiness. This study also tests whether the relationship between tax avoidance and cost stickiness varies with the characteristics of the board of commissioners. The characteristics of the board of commissioners used are the size of the board of commissioners and the educational background of the board of commissioners. The study was conducted on listed firms on Indonesia Stock Exchange for the period 2013-2017. The results showed that there was a positive relationship between tax avoidance and cost stickiness. This study did not find enough evidence that the relationship between tax avoidance and stickiness costs was more positive in firms with a small size of the board of commissioners compared to large ones. Firms with a small size of board of commissioners indeed show anti-sticky costs and tax avoidance is not related to cost stickiness, but firms with a large board of commissioners show that there is a positive relationship between tax avoidance and cost stickiness. This study also found that in groups with small proportions of economic education / business background of board members there was a positive relationship between tax avoidance and cost stickiness, whereas in large groups there was no cost stickiness and found no relationship between tax avoidance and cost stickiness.]]>
