Anis Chariri
Diponegoro University, Accounting, Faculty Member
- Accounting, Sociological Aspects of Accounting, Forensic Accounting and Investigation, Qualitative Research, Music, Finance, and 7 morePhilosophy Of Law, Financial management, Accounting & Reporting, Corporate Social Responsibility, Sustainability Reporting, Intellectual Capital, and Marketing Managementedit
This study explores the relationship of participative budgeting on budgetary slack in the public sector in Indonesia, by examining the roles of job satisfaction on these variables. A total of 185 budget managers of regional work units in... more
This study explores the relationship of participative budgeting on budgetary slack in the public sector in Indonesia, by examining the roles of job satisfaction on these variables. A total of 185 budget managers of regional work units in the in North Maluku province government, Indonesia, participated in the survey. The effective rate of return was 82.52 percent. A structural equation modeling was used to examine the direct and indirect effects of participative budgeting on budgetary slack. In particular, the study gives empirical evidences that participative budgeting factors affect budgetary slack mediated by intervening variables factors of job satisfaction. The results revealed the significantly negative effect of participative budgeting on budgetary slack, the significantly positive effect of participative budgeting on job satisfaction. This result affirmed the significantly negative impact of job satisfaction as a mediating variables on budgetary slack. However, the results c...
Research Interests:
... bìdang lain yang dipandang penting terutama karena adanya peraturan pemerintah Tidakberapalama ... yang terbatas (modal dan tenaga kerja), akses terhadap media yang berpengaruh ... stakeholder merupakan perspektif teori yang berada... more
... bìdang lain yang dipandang penting terutama karena adanya peraturan pemerintah Tidakberapalama ... yang terbatas (modal dan tenaga kerja), akses terhadap media yang berpengaruh ... stakeholder merupakan perspektif teori yang berada dalam kerangka teori ekonomi ...
Research Interests:
Research Interests:
This study is a qualitative research with approach of case study at annual report company experiencing loss. Intention of this study is to understand and analyses ways applied by company in presenting information narrative text and... more
This study is a qualitative research with approach of case study at annual report company experiencing loss. Intention of this study is to understand and analyses ways applied by company in presenting information narrative text and reasons of company for provising narrative information when experiencing loss. Ontologically, this study is built on belief that financial reporting is communication media which can be designed as rhetorical story about company performance. The main research question of this study is how dan why company ...
This study is about corporate social responsibility (CSR) study. Focus ofthis study is to analyze CSR disclosure and reporting in sustainability reporting of PT. Aneka Tambang (Antam). This study aims to: analyze the content of Antam... more
This study is about corporate social responsibility (CSR) study. Focus ofthis study is to analyze CSR disclosure and reporting in sustainability reporting of PT. Aneka Tambang (Antam). This study aims to: analyze the content of Antam sustainability report; analyze the reporting framework which is used by Antam to disclose its CSR performance; analyze whether Antam sustainability reporting fully comply with the standard of Global Reporting Initiative (GRI); and analyze the reasons of why Antam disclose and report its CSR ...
Research Interests:
Research Interests:
Research Interests: Assessment and Disclosure
Research Interests:
Research Interests:
Research Interests:
Research Interests:
Research Interests:
Research Interests:
Research Interests:
Harmonisation of international accounting standard has stimulated a debate concerning the relevance of international accounting standards to the development of accounting in developing countries. It is claimed that such harmonisation is... more
Harmonisation of international accounting standard has stimulated a debate concerning the relevance of international accounting standards to the development of accounting in developing countries. It is claimed that such harmonisation is intended to increase comparability of financial reporting between companies from different countries. However, this paper argues that harmonisation is more concerned with hegemony of US accounting in the international arena.
Laporan keuangan yang selama ini digunakan (laporan keuangan konvenslonal) adalah laporan keuangan yang disusun dan dìsajikan berdasarkan harga pokok historis. Penggunakaan haiga pokok historis didasarkan pada beberapa asumsi dasar yang... more
Laporan keuangan yang selama ini digunakan (laporan keuangan konvenslonal) adalah laporan keuangan yang disusun dan dìsajikan berdasarkan harga pokok historis. Penggunakaan haiga pokok historis didasarkan pada beberapa asumsi dasar yang salah satunya adalah daya beli uang konslan Penggunaan harga pokok historis akan menghasllkan informasi yang bermanfaat bila tidak adaperubahan daya beli uang.
This thesis examines the CEOs consideration about overconfidence and narcissism in PT Aneka Tambang Tbk sustainability report. In preparing sustainability report, CEOs have an ample opportunity to design and give a view of point to show... more
This thesis examines the CEOs consideration about overconfidence and narcissism in PT Aneka Tambang Tbk sustainability report. In preparing sustainability report, CEOs have an ample opportunity to design and give a view of point to show their success as a leader. Commonly, these traits are dangerous for company's performance in excessive case. This study aims are to analyze the way of PT Aneka Tambang Tbk in disclosing corporate social responsibility and analyze the CEOs overconfidence and narcissism.
This study aims to analyze the reporting of corporate social responsibility (CSR) in Islamic banking based on shariah enterperise theory. CSR implementation based on shariah enterprise theory was analyzed by using Habermas' Theory of... more
This study aims to analyze the reporting of corporate social responsibility (CSR) in Islamic banking based on shariah enterperise theory. CSR implementation based on shariah enterprise theory was analyzed by using Habermas' Theory of Communication Action. The research was done by analyzing how the Bank Syariah Mandiri (BSM) and Bank Muamalat Indonesia (BMI) report their corporate social responsibility.
Sejak permulaan abad ke 19 Tehnologi memainkan peranan penting dalam membentuk gaya kehidupan umat rnanusia dan standar kehidupan masyarakat. Temuan-temuan di berbagai bidang telah mernpengaruhi kegiatan bisnis ke arah dimensi baru yang... more
Sejak permulaan abad ke 19 Tehnologi memainkan peranan penting dalam membentuk gaya kehidupan umat rnanusia dan standar kehidupan masyarakat. Temuan-temuan di berbagai bidang telah mernpengaruhi kegiatan bisnis ke arah dimensi baru yang rnerubah praktik manufaktur, manajemen dan sistem pengendalian, termasuk perkembangan akuntansi rnanajemen. Lebih lanjut, perkernbangan model ekonomi liberal juga mempengaruhi kegiatan bisnis.
This research aims to examine the influence of role conflict and role ambiguity to the government internal auditors' commitment to independence. Research variables operationally elaborated in several dimensions. Variable commitment to... more
This research aims to examine the influence of role conflict and role ambiguity to the government internal auditors' commitment to independence. Research variables operationally elaborated in several dimensions. Variable commitment to independence elaborated into three dimensions, namely a strong belief in values, a willingness to exert considerable effort, and a strong personal desire.
Accounting is a unique field of inquiry. Indeed accounting can be seen from different perspectives. Accounting is no longer seen by some as “a neutral device that merely documents and reports 'the facts' of economic activity” but as “a... more
Accounting is a unique field of inquiry. Indeed accounting can be seen from different perspectives. Accounting is no longer seen by some as “a neutral device that merely documents and reports 'the facts' of economic activity” but as “a set of practices that affects the type of the world we live in, the type of social reality we inhabit”(Miller 1994, p. 1). Hopwood, et al.(1994, p. 228) also claims that “… accounting is intimately implicated in the construction of facilitation of the contexts in which it operates.
The fast growing of the internet creates a new way for companies to communicate with investors. Internet could be used by companies for reporting financial information or usually called Internet Financial Reporting (IFR). IFR helps... more
The fast growing of the internet creates a new way for companies to communicate with investors. Internet could be used by companies for reporting financial information or usually called Internet Financial Reporting (IFR). IFR helps companies to extent financial information disseminating and to reduce agency costs such as corporate costs of printing and mailing annual reports. The use of IFR also helps companies in disseminating informations about company superiorities.
This study aimed to find out the reason and expectation of a company who adopts International Financial Report Standards (IFRS), to understand how the adoption and application of IFRS on a company and know the benefits and obstacles in... more
This study aimed to find out the reason and expectation of a company who adopts International Financial Report Standards (IFRS), to understand how the adoption and application of IFRS on a company and know the benefits and obstacles in conducting the process. Based on New Institutional Theory, this study tries to understand how the business environment of an organization is able to influence attitudes and behavior of individuals within the organization to gain legitimacy.
This study examines the relationship factors into consideration auditing in detecting management fraud. His analysis is based on respondent's answers obtained from 14 public accounting firm in Semarang.
This study is a qualitative research with approach of case study at annual report of companies that have experienced losses. The purpose of this study is to answer, understand and analyze why and how financial reporting practice of... more
This study is a qualitative research with approach of case study at annual report of companies that have experienced losses. The purpose of this study is to answer, understand and analyze why and how financial reporting practice of companies suffering from losses is surrounded by narcissism. In addition, this study was intended to understand and analyze the ways and reasons used by the company in delivering and presenting information that is narrative in the annual report.
It is widely known that Judgment is an inevitable aspect of living for both individuals and organizations. Judgments involve information acquisition and processing that are required in helping individuals make a decision. Individual's... more
It is widely known that Judgment is an inevitable aspect of living for both individuals and organizations. Judgments involve information acquisition and processing that are required in helping individuals make a decision. Individual's ability to search for and process information will eventually determine the accuracy of judgments and decisions made. Unfortunately individuals, as human beings, have cognitive limitations in searching for and processing information. As a result, they can make an inaccurate judgment.
Teori keagenan telah banyak digunakan dalam penelitian akuntansi bahkan mendominasi penelitian akuntansi. Teori ini dianggap mampu memberikan kerangka formal dalam mempelajari hubungan keagenan, dan dianggap sebagai paradigma penelitian... more
Teori keagenan telah banyak digunakan dalam penelitian akuntansi bahkan mendominasi penelitian akuntansi. Teori ini dianggap mampu memberikan kerangka formal dalam mempelajari hubungan keagenan, dan dianggap sebagai paradigma penelitian yang meyakinkan dalam menggambarkan dan menjelaskan hubungan kontraktual antara agen dan principal. Meskipun teori keagenan mampu mendominasi penelitian akuntansi, teori tersebut memiliki beberapa kelemahan.
Abstract This study is aimed is to understand a ritual in financial reporting practice of a single com-pany, and how institutional theory is useful to explain such ritual through institutionalized isomorphism. Ontologically, this study is... more
Abstract This study is aimed is to understand a ritual in financial reporting practice of a single com-pany, and how institutional theory is useful to explain such ritual through institutionalized isomorphism. Ontologically, this study is built on a belief that financial reporting practice is an institutional practice concerning the supply of information. As such, this study employed interpretive paradigm and was conducted in an insurance company, as a research setting.