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Abstrak :
Permasalahan sumberdaya manusia, etika dan standar profesional pada abad ke-21 ini semakin menarik dibicarakan baik di kalangan dunia usaha. Sebagai isu sentralnya bahwa membangun organisasi kenegaraan, bangsa dan masyarakat adalah membangun manusia seutuhnya lahir dan batin. Untuk itu diperlukan adanya manajemen sumberdaya manusia sebagai langkah strategis dalam membina suatu organisasi apapun bentuknya yang diimbangi dengan pembinaan mental blok dari manusianya melalui etika dan standar profesional. Memahami ikhwal semacam ini dengan kemampuan mengelola sumber daya manusia, rtika dan standar profesional, berati memahami faktor dominan yang menentukan maju mundurnya suatu organisasi.

Abstrak :
Penelitian ini bertujuan untuk menguji dan menemukan bukti empiris pengaruh volatilitas arus kas, besaran aktual, volatilitas penjualan, tingkat hutang, dan siklus operasi terhadap persistensi laba. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEl) selama periode 2001-2006. Total sampe/141 perusahaan. Data dikumpulkan dengan menggunakan metode purposive sampling. Analisis penelitian ini menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa volatilitas arus kas, besaran akrua/, volatilitas penjualan, tingkat hutang berpengaruh signifikan terhadap persistensi laba, tetapi siklus operasi tidak memiliki pengaruh yang signifikan terhadap persistensi laba.

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Abstract
This research is aimed to examine and .find out empirical evidence of the influence of cash flow volatility, magnitude of accrual, sales volatility, leverage, and operating cycle on earnings persistence. Samples used in this research are manufacturing companies listed in Indonesia Stock Exchange (BEl) during period 2001-2006. Total samples are 141 companies. The data are collected using purposive sampling method. The analysis of this research employs multiple regression. Results show that cash flow volatility, magnitude of accrual, sales volatility, leverage have significant effect on earnings persistence, but operating cycle donot hqve significant effect on earnings persistence.

Abstrak :
The research aimed to discuss the determining factors and the economic consequences of financial reporting quality in Indonesian capital market. Those determining factors are innate, performance, company risk and industry risk. The financial reporting quality was measured on the following attributes: relevance, timeliness, and conservatism, whereas the economic consequence was measured on the asymmetric information. The research employed three steps of test: (1) test whether the attributes of financial reporting quality are different with each other; (2) analyze the determining factors of financial reporting quality; (3) test the effect of financiai reporting quality in the stock market, in terms of the relationship between asymmetric information and the financial reporting quality. The result of the first test showed that all of the attributes of financial reporting quality are different with each other. The analysis of determining factors showed that sales volatility, firm performance, and classification of the industry had a significant relationship with the attributes of financial reporting quality. The other variables, such as operation cycle, firm size, company risk, liquidity, and leverage, had no significant relationship with the attributes of financial reporting quality. The economic consequence test resulted that the attributes of financial reporting quality had a significant relationship with the asymmetric information

Abstrak :
This research was aimed to examine and to obtain empirical evidence on audit structure, role conflict, and unclarity role toward auditor performance. This research was done in East Java. Retrieval of sample was done by using proportionate stratified random sampling based on two strata (partner and audit staff). Data collecting was carried out with questionnaire submitted directly and by airmail. Number of questionnaires distributed was 120 copies, but only 49 questionnaires returned (40,83%). Results show that audit structure and role conflict have significant effect on auditor performance, but unclarity role does not have significant effect on auditor performance.