Hasil Pencarian  ::  Simpan CSV :: Kembali

"The literature shows that leniency has negative impact on employee performance and firmproductivity. However, there has been limited empirical research of how to mitigate the bias. Thisstudy examines if leniency is mitigateable by availability of subjective evaluation criteria andgroup rater. Using experimental method with sixty-nine undergraduate students as subjects, wefind that process within group is effective to reduce individual subjective rating, even when therewas no subjective criteria. However, we find group rating does not have effect on rating accuracy.Additionally, consistent with general assumption of leniency, we find that inflated rating is affectedby altruistic traits of raters. With the inherent limitations associated with experimental method,our finding suggests that, in order to have subjective rating accurately, firm should promote soundrating process by defining more relevant criteria to complement the evaluation process.AbstrakLiteratur menunjukkan bahwa bias kemurahan hati berdampak negatif terhadap kinerja karyawandan produktivitas perusahaan. Meskipun demikian, hanya terdapat sedikit penelitian empirismengenai cara memitigasi bias ini. Penelitian ini menguji apakah bias kemurahan hati dapatdimitigasi melalui ketersediaan kriteria evaluasi subjektif dan penggunaan grup penilai. Denganmenggunakan pendekatan eksperimen yang diikuti oleh 69 mahasiswa S1 sebagai subjek, kamimenemukan bahwa proses yang terjadi dalam grup efektif untuk menurunkan penilaian kinerjasubjektif yang diberikan secara individual, bahkan ketika tidak tersedia kriteria subjektif. Namun,kami juga menemukan bahwa kriteria subjektif tidak berpengaruh terhadap keakuratan penilaiankinerja. Selain itu, konsisten dengan asumsi umum mengenai bias kemurahan hati, kami menemukanbahwa penilaian kinerja yang ditinggikan dipengaruhi oleh kepribadian altruistis penilai. Denganberbagai keterbatasan yang melekat pada desain eksperimen, temuan kami menyarankan bahwauntuk menghasilkan penilaian kinerja subjektif yang akurat, perusahaan harus mendorong prosespenilaian yang lebih baik melalui penetapan kriteria yang lebih relevan dalam mendukung prosesevaluasi kinerja."

"This study examines the dynamics of the implementation of IFRS in Indonesia and challengesfaced by its stakeholders by using interpretive-qualitative research paradigm. In-depth interviews,observations, and documentary analysis were used during data collection processes. The resultswere then cross-examined through triangulation. More specifically, this study attempts to identifyproblems arised during the implementation and the responses of the stakeholders. The authorshope that the findings can enrich the literatures about the interconnectedness among accounting,culture, language, and stakeholders? interests in the context of developing countries, especiallyIndonesia. Our results indicate that there is an interdependence among the stakeholders (regulator,auditor, user, preparer, and higher education institutions) in which there is no party that canindividually ensure the successfulness of the IFRS implementation. Synergistic, long-term orientedcollective efforts among those parties are required since they all have internal constraints that caninhibit the implementation. In addition, culture (including language) exacerbates the problemsand, hence, require long-term, strategic responses in macro level. Finally, this study suggests sevenpropositions conditioning the effectiveness of IFRS implementation in a national context.AbstrakStudi ini mengkaji dinamika implementasi IFRS di Indonesia beserta tantangan-tantangan yangdihadapi oleh para pihak yang berkepentingan (stakeholders) dengan menggunakan paradigmapenelitian interpretif-kualitatif. Wawancara mendalam, observasi, dan analisis dokumen digunakanselama proses pengumpulan data untuk kemudian hasilnya ditinjau silang melalui prosestriangulasi. Secara lebih khusus, studi ini berusaha mengidentifikasi problematika yang munculdalam implementasi tersebut dan bagaimana respons para stakeholders selama ini. Penulis berharaptemuan yang diperoleh dapat memperkaya literatur tentang keterkaitan antara akuntansi, budaya,bahasa, dan kepentingan pihak-pihak yang terlibat di dalamnya dalam konteks negara berkembang,"

"A one-stop resource for understanding and applying current International Financial Reporting Standards. The move to International Financial Reporting Standards (IFRS) is the single most important initiative in the financial reporting world, with more than 100 countries requiring or allowing the use of IFRS for the preparation of financial statements by publicly held companies. It is expected that by 2011, more than 150 countries will be converting to it. It's clear that IFRS is here to stayget the expert advice you need to properly implement IFRS with Understanding IFRS Fundamentals: Internat. "

"Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh aktivitas off-balance sheet (OBS) yang dicerminkan oleh share of non-interest income (snonin) terhadap profitabilitas BUSN Devisa di Indonesia periode 2004-2010. Penelitian ini menggunakan loan loss provision (LLP) sebagai variabel kontrol dan krisis keuangan global sebagai variabel dummy. Variabel-variabel yang digunakan untuk mewakili profitabilitas bank adalah ROA dan ROE. Data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan bulanan bank yang dipublikasikan di Bank Indonesia dengan sampel 30 BUSN Devisa. Metode regresi linier berganda pada data panel dengan pendekatan Fixed Effect Model dan Generalized Least Square adalah model terbaik pada setiap model regresi. Hasil regresi menunjukkan bahwa snonin berpengaruh negatif tidak signifikan terhadap ROA, sedangkan LLP dan krisis keuangan global berpengaruh negatif signifikan. Pada ROE, semua variabel independen yakni snonin, LLP, dan krisis keuangan global berpengaruh negatif signifikan.

---

This study aims to determine how the impact of off-balance sheet (OBS) activities as measured by share of non-interest income (snonin) on return of Foreign Exchange Commercial Bank in Indonesia during 2004-2010. This study uses loan loss provision (LLP) as a control variable and the global financial crisis as a dummy variable. The variables used to present bank prifitability are ROA and ROE. The data used in this study were obtained from the bank?s monthly financial report which published in Bank Indonesia official website with sample of 30 Foreign Exchange Commercial Banks. Method of multiple linear regressions on panel data approach using Fixed Effect Model and The Generalized Least Square are the best model in each regression. Regression results show that snonin has nonsignificant negative effect on ROA, while LLP and global financial crisis negatively affected significantly. In ROE, all independent variables negatively affected significantly."