Kecermatan Akuntan Dalam Berbahasa Indonesia Di Laporan Keuangan: Sebuah Studi Empirik
In the U.S. and other industrialized western countries, documents must be free from grammatical error. Such errors are not only unacceptable and embarrassing, worse they can diminish the credibility of the report. In Indonesia, some public accounting firms are affiliated with international accountin...
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| Format: | Article |
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[Yogyakarta] : Universitas Gadjah Mada
1998
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| _version_ | 1797019239919386624 |
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| author | Perpustakaan UGM, i-lib |
| author_facet | Perpustakaan UGM, i-lib |
| author_sort | Perpustakaan UGM, i-lib |
| collection | UGM |
| description | In the U.S. and other industrialized western countries, documents must be free from grammatical error. Such errors are not only unacceptable and embarrassing, worse they can diminish the credibility of the report.
In Indonesia, some public accounting firms are affiliated with international accounting firms. The purpose 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.
Keywords: Indonesian language |
| first_indexed | 2024-03-05T23:06:58Z |
| format | Article |
| id | oai:generic.eprints.org:25285 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-05T23:06:58Z |
| publishDate | 1998 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:252852014-06-18T00:37:04Z https://repository.ugm.ac.id/25285/ Kecermatan Akuntan Dalam Berbahasa Indonesia Di Laporan Keuangan: Sebuah Studi Empirik Perpustakaan UGM, i-lib Jurnal i-lib UGM In the U.S. and other industrialized western countries, documents must be free from grammatical error. Such errors are not only unacceptable and embarrassing, worse they can diminish the credibility of the report. In Indonesia, some public accounting firms are affiliated with international accounting firms. The purpose 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. Keywords: Indonesian language [Yogyakarta] : Universitas Gadjah Mada 1998 Article NonPeerReviewed Perpustakaan UGM, i-lib (1998) Kecermatan Akuntan Dalam Berbahasa Indonesia Di Laporan Keuangan: Sebuah Studi Empirik. Jurnal i-lib UGM. http://i-lib.ugm.ac.id/jurnal/download.php?dataId=8276 |
| spellingShingle | Jurnal i-lib UGM Perpustakaan UGM, i-lib Kecermatan Akuntan Dalam Berbahasa Indonesia Di Laporan Keuangan: Sebuah Studi Empirik |
| title | Kecermatan Akuntan Dalam Berbahasa Indonesia Di Laporan Keuangan: Sebuah Studi Empirik |
| title_full | Kecermatan Akuntan Dalam Berbahasa Indonesia Di Laporan Keuangan: Sebuah Studi Empirik |
| title_fullStr | Kecermatan Akuntan Dalam Berbahasa Indonesia Di Laporan Keuangan: Sebuah Studi Empirik |
| title_full_unstemmed | Kecermatan Akuntan Dalam Berbahasa Indonesia Di Laporan Keuangan: Sebuah Studi Empirik |
| title_short | Kecermatan Akuntan Dalam Berbahasa Indonesia Di Laporan Keuangan: Sebuah Studi Empirik |
| title_sort | kecermatan akuntan dalam berbahasa indonesia di laporan keuangan sebuah studi empirik |
| topic | Jurnal i-lib UGM |
| work_keys_str_mv | AT perpustakaanugmilib kecermatanakuntandalamberbahasaindonesiadilaporankeuangansebuahstudiempirik |