Detail Budaya Organisasi, Kompensasi, Dan Kebijakan Metode Akuntansi : Kajian Berdasarkan Gray’s Model Bibliografi Author: Mukhlasin (Advisor); GAYATRI, JERYNA Topik: Culture; Compensation; Accounting Method Choice Bahasa: (ID )     Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2012     Jenis: Theses - Undergraduate Thesis Fulltext: Jeryna Gayatri's 1 Undergraduate Thesis.pdf (707.71KB; 154 download) Jeryna Gayatri-PENDUKUNG.pdf (47.7KB; 5 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-5146 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract The purpose of this study is to provide empirical evidence about the effect of culture, especially CEO and CFO’s culture of nationality and CFO’s culture of education country, to accounting method choice. This could be a direct effect or non-direct effect through management’s compensation (Board’s Compensation). In this study, we use three research models. The first model use CEO and CFO’s culture of nationality and CFO’s culture of education country as independent variables, and use accounting method choice as the dependent variables. For the second model, we will use CEO and CFO’s culture of nationality and CFO’s culture of education country as independent variables, and use Board of Director’s compensation as the dependent variable. While the third model use management’s motivation of compensation as the independent variable and use accounting method choice as the dependent variable. The study was using logistic regression for the first and third model, while use double linear regression for the second model. The study was conduct upon manufacture companies listing in Bursa Efek Indonesia in the Period of 2008-2011, and used 294 samples. The findings show that CEO’s culture of nationality and CFO’s culture of education country affect the accounting method choice, directly or nondirectly through Board of Director’s compensation. While the CFO’s culture of nationality doesn’t affect the accounting method choice, directly or nondirectly through Board of Director’s compensation. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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