Peningkatan Komunikasi Informasi Akuntansi Menggunakan Gambar Kartun  

Oleh:

Febrianto, Rahmat ; Rafdinal

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi dan Keuangan Indonesia vol. 3 no. 1 (Jul. 2006), page 127-141.
Topik: Chernof's Faces; Communication of Accounting Information
Fulltext: AA71_03-01_Rahmat Febrianto.pdf (446.71KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA71.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This research is aimed to answer how accounting information users classify accounting information when they are presented in different forms. Specifically, this research investigate whether users can efficiently and effectively classify failed and non-failed corporations. The results show that respondents are most efficient when they classify accounting information using Chernoff's schematic faces than any forms of conventional accounting information. The effectiveness of Chernoff's schematic faces is also evidenced when compared to other forms of accounting information presentation.

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