Pengujian Efek Pembingkaian Sebagai Determinan Eskalasi Komitmen Dalam Keputusan Investasi : Dampak Dari Pengalaman Kerja ABSTRACT Prior studies have shown that the framing effect is one of determinant in explaining decisions to escalate commitment to failing projects. Such studies, however, have not considered whether experience moderates the framing effect on … Continue reading
Tag Archives: simposium nasional akuntansi xi
The Effect of Cognitive Style and Sponsorship Bias on the Treatment of Opportunity Costs in Resources Allocation Decisions
The Effect of Cognitive Style and Sponsorship Bias on the Treatment of Opportunity Costs in Resources Allocation Decisions H. Alfian (Fakultas Ekonomi Universitas Lambung Mangkurat, Banjarmasin) Abstract The current research seeks to identify factors that may potentially influence the way managers respond to opportunity costs when relevant data are not … Continue reading
What Determines Internal Control Weakness? An Empirical Analysis Of State-Owned Enterprises Audited By State Audit Agency
What Determines Internal Control Weakness? An Empirical Analysis Of State-Owned Enterprises Audited By State Audit Agency Abstract A material weakness in internal control is defined as a significant deficiency, or combination of significant deficiencies, that result in more than a remote likelihood that a material misstatement of the annual or … Continue reading
IMPLEMENTATION OF REFINED HYPERVIEW OF LEARNING (rHOL) ON MANAGEMENT ACCOUNTING LEARNING PROCESS
IMPLEMENTATION OF REFINED HYPERVIEW OF LEARNING (rHOL) ON MANAGEMENT ACCOUNTING LEARNING PROCESS (AN ETHNOGRAPHIC STUDY) Ari Kamayanti Aji Dedi Mulawarman Abstract The purpose of this paper is to describe the implementation of Love Based Accounting Education (LBAE) through refined Hyperview of Learning (rHOL) as the core of humanity learning process. … Continue reading
PENGUJIAN SIMULTAN : BEBERAPA FAKTOR YANG MEMPENGARUHI EARNING RESPONSE COEFFICIENT
PENGUJIAN SIMULTAN : BEBERAPA FAKTOR YANG MEMPENGARUHI EARNING RESPONSE COEFFICIENT (ERC)* Etty MurwaningsariFakultas Ekonomi Universitas Trisakti Abstract The objective of this research are to identify the direct and indirect influences of leverage, disclosure, size, timeliness, persistence and growth to the firm’s Earning Response Coefficient (ERC). This research examine 60 manufacturing … Continue reading