Hyperlinking Unaudited Information to Audited Financial Statements: Effects on Investor Judgments

2001 ◽  
Vol 76 (4) ◽  
pp. 675-691 ◽  
Author(s):  
Frank D. Hodge
Keyword(s):  
Financial Statements ◽  
Web Based ◽  
Financial Report ◽  
Investor Judgments ◽  
The Web

This study provides evidence that hyperlinking a firm's audited financial statements to unaudited information in a web-based environment leads investors to blend the unaudited information with the audited statements. I obtain evidence of this blending effect using an experiment where investors assessed a firm's earnings potential by evaluating the firm's audited financial statements and a subsequent optimistic unaudited letter to shareholders from the firm's management. Investors who viewed hyperlinked materials on the Web misclassified more unaudited information as audited and assessed the credibility of the unaudited information as higher than did investors who viewed hardcopy materials. Those investors who assessed the unaudited information as more credible also judged the firm's earnings potential to be higher. Notifying users with an “AUDITED/NOT AUDITED” label attenuated these effects. This evidence suggests that firms can influence financial report users' perceptions by hyperlinking unaudited information to information in their audited financial statements, and that a simple disclosure rule reduces this influence.

PENERAPANAN METODE WATERFALL DALAM PEMBANGUNAN APLIKASI AKUNTANSI KONTRAKTOR DENGAN PEMROGRAMAN PHP

2019 ◽  
Vol 11 (1) ◽  
pp. 54-65
Author(s):  
Sri Murni ◽  
Latifah Latifah ◽  
Raja Sabaruddin ◽  
Yudhi L
Keyword(s):  
Data Access ◽  
Financial Statements ◽  
Web Based ◽  
Balance Sheets ◽  
Financial Report ◽  
Expenditure Data ◽  
Testing Data ◽  
User Data ◽  
Software Requirements Analysis ◽  
A Company

Abstrak Putranusa Pilar Sejati merupakan sebuah perusahaan yang bergerak konsultan pembangunan. Berdasarkan hasil analisa ditemukan bahwa pengolahan laporan keuangan masih menggunakan teknik pembukuan yang menyalin nota-nota ke buku besar, kemudian disalin menggunakan MS. Excel sehingga laporan yang dihasilkan terlambat dan kurang akurat. Untuk itu penulis mengembangkan sistem dengan mebangun aplikasi laporan keuangan berbasis web menggunakan metode air terjun (waterfall) yang terdiri dari analisa kebutuhan perangkat lunak, desain, pembuatan kode program dan pengujian. Teknik pengumpulan data yang digunakan terdiri dari observasi, wawancara dan studi pustaka. Sistem yang dirancang menyediakan fasilitas sesuai dengan level yang terdiri dari admin & kepala keuangan dan direktur. Admin & kepala keuangan dapat mengelola kelompok akun, detail kelompok akun, akun, data penerimaan kas, data pengeluaran kas, mengakses jurnal umum, buku besar, laporan laba rugi dan laporan neraca. Sedangkan direktur dapat mengelola data pengguna, mengakses jurnal umum, mengakses buku besar, mengakses laporan laba rugi dan laporan neraca. Sistem ini diharapkan dapat meningkatkan kinerja pengolahan laporan keuangan pada PT. Putranusa Pilar Sejati. Kata Kunci : Aplikasi Akuntansi, Laporan Keuangan, php programming Abstract Putranusa Pilar Sejati is a company engaged in development consultants. Based on the results of the analysis it was found that the processing of financial statements still uses bookkeeping techniques that copy notes to the ledger, then copied using MS. Excel so that the resulting report is late and less accurate. For that the authors develop a system by building web-based financial report applications using the waterfall method, which consists of software requirements analysis, design, programming and testing. Data collection techniques used consisted of observation, interviews and literature. The system designed provides facilities in accordance with the level consisting of admin & chief financial officer and director. Admin & finance chief can manage group accounts, account group details, accounts, cash receipt data, cash expenditure data, access general journals, ledgers, income statements and balance sheets. While the director can manage user data, access general journals, access ledgers, access income statements and balance sheets. This system is expected to improve financial report processing performance at PT. Putranusa True Pillar. Keywords : Accounting Application, Financial Report, Accounting

scholarly journals XBRL And Its Potential Impact On Events Reporting

2003 ◽  
Vol 7 (2) ◽  
pp. 33-38 ◽  
Author(s):  
David H. Olsen ◽  
Richard L. Jenson
Keyword(s):  
Financial Statements ◽  
Financial Accounting ◽  
Accounting Profession ◽  
Value Judgments ◽  
Web Based ◽  
Business Reporting ◽  
Business Information ◽  
Potential Impact ◽  
The Web

Financial accounting and reporting has been criticized for producing untimely, periodic, historical-ly-based, and highly-aggregated financial statements that fall far short of meeting the needs of the financial community. Especially recently, the accounting profession has been roundly criticized for its perceived role in highly publicized audit failures including Enron and WorldCom. Proponents of the events reporting paradigm assert that what is needed is an events reporting sys-tem that reports a wider range of relevant and disaggregated events that are free from the biased value judgments and allocations of management. This paper explores the possible role of Extensible Business Reporting Language (XBRL) in the movement toward such an events reporting approach. The web-based XBRL reporting languages allow for the tagging of web-reported business information to provide meaning and context to the information. XBRL pro-vides a platform-independent vehicle for the efficient exchange of business information. Developing XBRL reporting taxonomies will facilitate multi-company financial comparisons and provide a mechanism for obtaining more detail through drill-down analysis.

PENERAPAN METODE PROTOTYPING PADA PERANCANGAN APLIKASI SPPD KPPN MEDAN II BERBASIS WEBSITE

2019 ◽  
Vol 11 (1) ◽  
pp. 8-19
Author(s):  
Crystal Jelita Lumban Tobing
Keyword(s):  
Time Saving ◽  
Web Based ◽  
Government Organization ◽  
Manual Method ◽  
Microsoft Word ◽  
Ministry Of Finance ◽  
The Government ◽  
The City ◽  
Employee Data ◽  
The Web

 KPPN Medan II is one of the government organization units at the Ministry of Finance. Where leaders and employees who work at KPPN Medan II always carry out official trips between cities and outside the city. With these conditions, making SPPD documents experiencing the intensity of official travel activities carried out by employees of KPPN Medan II can be said frequently. So that in making SPPD in KPPN Medan II is still using the manual method that is recording through Microsoft Word which in the sense is less effective and efficient. In naming employees who get official assignments, officers manually entering employee data that receives official travel letters are prone to being lost because data is manually written. The web-based SPPD application is built by applying this prototyping method which is expected to facilitate SPPD KPPN Medan II management officers in making SPPD that is effective, efficient, accurate, time-saving, and not prone to losing SPPD data of KPPN Medan II employees who will has made official trips due to the existence of a special database to accommodate all SPPD files.

Rancang Bangun Sistem Penerimaan Dan Mutasi Barang Pada PDAM Tirta Kerta Raharja

Sensi Journal ◽  
2020 ◽  
Vol 6 (2) ◽  
pp. 236-246
Author(s):  
Ilamsyah Ilamsyah ◽  
Yulianto Yulianto ◽  
Tri Vita Febriani
Keyword(s):  
System Analysis ◽  
Object Oriented ◽  
Analysis Method ◽  
Web Based ◽  
Visual Modeling ◽  
Long Time ◽  
The Right ◽  
And Control ◽  
Web Based System ◽  
The Web

The right and appropriate system of receiving and transferring goods is needed by the company. In the process of receiving and transferring goods from the central warehouse to the branch warehouse at PDAM Tirta Kerta Raharja, Tangerang Regency, which is currently done manually is still ineffective and inaccurate because the Head of Subdivision uses receipt documents, namely PPBP and mutation of goods, namely MPPW in the form of paper as a submission media. The Head of Subdivision enters the data of receipt and mutation of goods manually and requires a relatively long time because at the time of demand for the transfer of goods the Head of Subdivision must check the inventory of goods in the central warehouse first. Therefore, it is necessary to hold a design of information systems for the receipt and transfer of goods from the central warehouse to a web-based branch warehouse that is already database so that it is more effective, efficient and accurate. With the web-based system of receiving and transferring goods that are already datatabed, it can facilitate the Head of Subdivision in inputing data on the receipt and transfer of goods and control of stock inventory so that the Sub Head of Subdivision can do it periodically to make it more effective, efficient and accurate. The method of data collection is done by observing, interviewing and studying literature from various previous studies, while the system analysis method uses the Waterfall method which aims to solve a problem and uses design methods with visual modeling that is object oriented with UML while programming using PHP and MySQL as a database.

Desain Dan Implementasi Web Smp Islam Ngebruk Menggunakan Php Dan Mysql

2017 ◽  
Vol 16 (2) ◽  
pp. 1
Author(s):  
Muchammad Ismail Hamzah
Keyword(s):  
High School ◽  
Programming Language ◽  
Junior High School ◽  
Information Delivery ◽  
The Internet ◽  
Web Based ◽  
Technological Advances ◽  
Bulletin Boards ◽  
Printing Machine ◽  
The Web

In accordance with the technological advances of web-based information delivery via the internet has more value, because the information can be delivered easily, quickly,  spacious and interactive. Because this way, information is simply inserted into the web and within seconds the information can be accessed globally.  Submission of this information has not been used in Ngebruk Islamic Junior High School, Sumberpucung District, Malang Regency. Submission of the information in these schools still use manual way, such as by mail, bulletin boards, or orally. Surely this way less effective and efficient, since it requires a lot of expenses such as the purchase of paper, printing machine and maintenance, ink, and its scope was limited to the scope of the school.To reduce the above problems, the delivery of information in this school need to use web media created with the PHP programming language and MySQL. PHP is a programming language that is used to allow users to process information on the web, while MySQL is the software used to store the information on the web. Once the web is run online, the school entered information to the web, can be accessed via intenet by anyone without the limited space and time

DETERMINAN TIMELINESS OF FINANCIAL REPORTING PADA INDUSTRI MANUFAKTUR INDONESIA

2017 ◽  
Vol 2 (1) ◽  
pp. 73
Author(s):  
Mohamad Zulman Hakim
Keyword(s):  
Financial Reporting ◽  
Manufacturing Industry ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Company Size ◽  
Return On Assets ◽  
Financial Report ◽  
Independent Variables ◽  
Equity Ratio

This study aims to prove empirically the factors that affect the Timeliness of Financial Reporting. These factors are Return on Assets (ROA), Debt to Equity Ratio (DER), Company Size and Auditor Opinion as Independent Variables and Timeliness of Financial Statements as Dependent Variables.The population of this study is the Manufacturing Industry listed on the Indonesia Stock Exchange period 2012-2014. The sample was determined by purposive sampling method and 66 companies were obtained. The data used are obtained from the published company financial report. The method of analysis used is logistic regression at 5% significance level.Empirical study shows that ROA has significant effect on Timeliness of Financial Reporting. DER, Company Size and Auditor Opinion have no significant effect on Timeliness of Financial Reporting. Keywords:    ROA, DER, Company Size, Auditor Opinion, Timeliness of Financial Reporting

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