Cultural Influense On Perceived Usefulness Of Islamic Corporate Reporting Model  

Oleh:

Ratmono, Dwi ; Mas'ud, Fuad

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Auditing Indonesia vol. 9 no. 2 (Dec. 2005), page 125-152.
Topik: Conventional Accounting; Islamic Accounting; Hofstede-Gray Framework; Islamic Corporate Reporting; Perceived usefulness

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA70.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The objective of this is to examine the cultural influense on the perceived usefulness of islamic corporate reporting model. this study attempts to understand the antecedents of perceived usefulness of islamic corporate reporting model. the hofstede-gray's framework was utilized to develop research hypothesis that the lower in terms of conservatism and secrecy,the more likely to believe that the islamic corporate reporting are more important than conventional accounting reporting. the hypothesis was also stated that the different background of institutions is expected to have an impact to the respondent's perception on perceived usefulness of islamic corporate reporting model because the islamic background institutions have put more efforts than the conventional institutions in promoting islamic values. the results showed that power distance was the best antecedents in explaining gray's accounting values and uncertainty avoidance has the positive significant effect on perceived usefulness of the islamic corporate reporting model.

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