Detail Kecermatan Akuntan Dalam Berbahasa Indonesia di Laporan Keuangan : Sebuah Studi Empirik   Oleh:  Suadi, Arif Jenis: Article from Bulletin/Magazine Dalam koleksi: KELOLA Gadjah Mada University Business Review vol. VII no. 18 (1998), page 154-162. Topik: FINANCIAL REPORT; indonesian language; financial statement; accountancy Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: KK11.5 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel In the U. S. and other industrialized western countries, documents must be free from grammatical error. Such errors are not only unacceptable and embarrasing, worse they can diminish the credibility of the report. In indonesia, some public accounting firms are affiliated with international acccounting firms. The purpoe of this research is to gather empirical evidence to determine whether international accounting firms apply high language standards to their indonesian counterparts. The evidence shows that published financial statements of public companies which have been audited by accounting firms affiliated with international accounting firms, contain grammatical errors. The quantile test indicates that international accounting firms do not apply high language standards to their indonesian accounting firms (p - value 0,78%. The reasons for this may be : 1. the partners of these international accounting firms do not understand the indonesian language, and 2. it does not occur to the partners of these firms that many indonesians are not conversant in their own language, indonesian. To alleviate this problem, international accounting firms should require affiliated indonesian firms to employ experts most likely baccalaureate degree holders in indonesian language as editors. In addition, indonesian universities must take measures to build the capacity of their accounting graduates in the accurate use of the indonesian language. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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