THE USE OF SCHEMATIC FACES AS AN ALTERNATIVE COMMUNICATION FORMAT IN SENDING ACCOUNTING INFORMATION  (An Experimental Study on High School and Accounting Department Students)

Kartadjumena, Eriana; Jayanti, Dwi; Hadi, Dudi Abdul

THE USE OF SCHEMATIC FACES AS AN ALTERNATIVE COMMUNICATION FORMAT IN SENDING ACCOUNTING INFORMATION (An Experimental Study on High School and Accounting Department Students)

dc.contributor.author	Kartadjumena, Eriana
dc.contributor.author	Jayanti, Dwi
dc.contributor.author	Hadi, Dudi Abdul
dc.date.accessioned	2014-08-14T02:36:56Z
dc.date.accessioned	2019-10-21T11:47:34Z
dc.date.available	2014-08-14T02:36:56Z
dc.date.available	2019-10-21T11:47:34Z
dc.date.issued	2011-06-16
dc.description.abstract	This research aims to know the reaction of financial report readers by analyzing their speed and accuracy (efficiency and effectivity) in interpreting the accounting information about company’s profitability, liquidity, and leverage sent using schematic faces format presentation compared to conventional formats such as financial ratios and financial data. Method of analysis used in this research are descriptive statistic and differential t-test using one-way anova, besides utilizing validity and reliability tests, to know the quality of data from implementing the research instruments. The sample contain 251 respondents which consist of 33 students of grade 3th majoring in social science from 1st Senior High School Margahayu Bandung and 218 students from accounting department of Widyatama University Bandung which are taken using stratified random sampling by grouping students into first year students (at least had covered three semesters) and final year students (completing a thesys). The results show that financial report readers in average have a shorter time (efficient) and a smaller deviation (effective) in interpreting accounting information about company’s profitability, liquidity, and leverage sent using schematic faces format presentation instead of conventional ones such as financial ratios and financial data.	en_US
dc.identifier.uri	http://repository.widyatama.ac.id/handle/123456789/3534
dc.language.iso	en	en_US
dc.publisher	Society Interdisciplinary Business and Economy Research Conference (SIBR) 2011, Economic Faculty Tammasat University Bangkok	en_US
dc.relation.ispartofseries	;KII.CD.086
dc.subject	Schematic Face	en_US
dc.subject	Accounting Information	en_US
dc.subject	Efficiency	en_US
dc.subject	Effectiveness	en_US
dc.title	THE USE OF SCHEMATIC FACES AS AN ALTERNATIVE COMMUNICATION FORMAT IN SENDING ACCOUNTING INFORMATION (An Experimental Study on High School and Accounting Department Students)	en_US
dc.type	Presentation	en_US