THE QUALITY OF TRANSLATION TECHNIQUES USED IN TRANSLATING ACCOUNTING TERMS IN ACCOUNTING BY WARREN, REEVE, AND FESS INTO THE INDONESIAN VERSION

SUSANTO, ANTO (2015) THE QUALITY OF TRANSLATION TECHNIQUES USED IN TRANSLATING ACCOUNTING TERMS IN ACCOUNTING BY WARREN, REEVE, AND FESS INTO THE INDONESIAN VERSION. Other thesis, Universitas Pesantren Tinggi Darul Ulum.

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Abstract

The aim of this research is to analyze the translation techniques applied in accounting terms translation and their influences to the translation accuracy and acceptability in Accounting by Warren Reeve Fess and its Indonesian Version. This research used descriptive qualitative approach. There are two kinds of data in this research, document of accounting terms and the result of questionnaires rated by the informants. The terms are taken from 50 sentences in the first chapter, 50 sentences in the second chapter, and 50 sentences in the third chapter. The accounting terms are analyzed with the translation technique theory by Molina and Albir. Then, they are assessed by the translation quality assessment instrument provided by Nababan. The research result shows that there are eight translation techniques applied in accounting terms translation. They are transposition 99 (31,3%), borrowing 91 (28,8%), established equivalence 85 (26,9%), literal 16 (5,1%), reduction 11 (3,5%), amplification 10 (3,2%), particularization 3 (0,9%), and description 1 (0,3%). The application of translation techniques in terms translation has some influences to the translation quality. Based on the translation accuracy assessment, the result shows that 95,3% of all data are translated accurately, 3,2% are less accurate, and 1,6% are inaccurate. While the result of translation acceptability assessment shows that 95,6% are acceptable, 2,8% are less acceptable, and 1,6% are unacceptable. It can be inferred that most of terms translation are accurate and acceptable.

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