Macam-macam abstrak versi Inggris

TUGAS RISET AKUTANSI
Dibawah ini contoh penulisan penelitiand dalam bentuk dalam Bahasa Inggris yang ada Abstrak, bersumber dari Internet :
1. Contoh Satu
INVESTIGASI TEKANAN PENGARUH SOSIAL DALAM MENJELASKAN
HUBUNGAN KOMITMEN DAN MORAL REASONING
TERHADAP KEPUTUSAN AUDITOR
FAISAL
Universitas Diponegoro
ABSTRACT
This research examines whether social influence pressure within the accounting
firms affect auditor’s willingness to sign-off on financial statements that are materially
misstated. This paper also examines the effects of organizational commitment,
professional commitment and moral reasoning as variables that may impact individual
responses to social influence pressures. A samples 92 students from Pendidikan Profesi
Akuntansi (PPA) participated in a between-subjects experiment.
The results support the hypothesis that obedience and confirmity pressures
significantly increased auditor’s willingness to sign-off on account balance that was
materially misstated. The results also support that professional commitment does not
have effect to auditors’ decisions under social influence pressure.
Keywords : social influence pressure, commitment, moral reasoning, experiment.

2. Contoh Dua

AUDIT FINANSIAL, AUDIT MANAJEMEN, DAN
SISTEM PENGENDALIAN INTERN
Michell Suharli1
ABSTRACT
This paper tries to explain the concept of financial audit,
management / operational audit and internal control system.
Definition, theory, concept and practice of each item are explain in
this paper. Relationship between one of the other is a coherent
system that we cannot separate. Financial audit gives added value
for financial report of an economic entity. Management audit can
give findings and recommendation to managers toward efficiently
and effectively of an operation.Internal control system helps
management to protect an enterprise’s resources. In professional
enterprises, financial audit, management audit and internal control
are running continuously. No doubt that management needs the
three instrument to protect their assets

3. Contoh Tiga

Pewujudan Transparansi dan Akuntabilitas Publik Melalui Akuntansi Sektor Publik:
Suatu Sarana Good Governance
Mardiasmo*)
Abstract
In current years regional autonomy and fiscal decentralization in Indonesia has evolved to
reflect its response to increasing demand in good governance, where the development and
implementation of public sector accounting as a tool to create transparency and public
accountability is acknowledged as a matter of urgency. This paper emphasises on the
importance of a responsive, communicative, transparent, and accountable government both in
central and regional level as a realisation of good governance, discussing the tools and
mechanisms needed to reach that particular level. The role of public sector management
accounting is discussed, which has evolved from traditional administration to New Public
Management (NPM), incorporating Public Expenditure Management (PEM) to ensure correct
implementation. This paper also recognises the significance of trust from society and investors
towards the government in the accountability sense. Thus concepts such as dimensions of
public accountability, private and public sector risk management, strengthening value for money
(VFM) audit, and dual horizontal accountability is discussed in depth. A recognised tool within
the paper is the need to develop a measurement system based on a balanced scorecard
specifically designed for the public sector that is relevant to accountability and the NPM. As
debates have existed in what governments should incorporate from accounting techniques, this
paper analyses the change in public sector financial accounting, management accounting
financial statements as a tool towards public accountability, and the importance of government audit to ensure Indonesia’s path in improving the implementation of good governance.