ANALISIS PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN TUJUAN ANGGARAN DAN JOB RELEVANT INFORMATION (JRI) SEBAGAI VARIABEL INTERVENING

(Penelitian Terhadap Perusahaan Manufaktur Di Indonesia) KUSNASRIYANTI YUSFANINGRUM Universitas Diponegoro Semarang IMAM GHOZALI Universitas Diponegoro Semarang ABSTRACT The purpose of this research is to analyst the influence of participation in composing budget toward managerial performance, whether through budget goal commitment and job-relevant information as intervening variable. The inconsistency situations between results of the prior researchs,…

Simposim Nasional Akuntansi XIII (SNA 13) Purwokerto

Pengaruh Faktor Keperilakuan Organisasi terhadap Kegunaan Sistem Akuntansi Keuangan Daerah di Subosukawonosraten

PENGARUH FAKTOR KEPERILAKUAN ORGANISASI TERHADAP KEGUNAAN SISTEM AKUNTANSI KEUANGAN DAERAH DI SUBOSUKAWONOSRATEN Dra. Siti Nurlaela, SE., M.Si.,Ak. Fakultas Ekonomi Universitas Islam Batik Surakarta Prof. Dr. Rahmawati, M.Si., Ak. Fakultas Ekonomi Universitas Sebelas Maret Surakarta Bidang Kajian : Sektor Publik/ Sistem Informasi Akuntansi Metode Kuantitatif Email : dra_nurlaela@yahoo.com [Jurnal Akuntansi Sektor Publik – SNA 13] ABSTRACT…

MEMPREDIKSI TINGKAT PENGEMBALIAN INVESTASI PADA EQUITY SECURITIES MELALUI RASIO PROFITABILITAS, LIKUIDITAS, DAN HUTANG PADA PERUSAHAAN PUBLIK DI JKT

MICHELL SUHARLI Universitas Katolik Indonesia Atma Jaya, Jakarta MEGAWATI OKTORINA Universitas Katolik Indonesia Atma Jaya, Jakarta ABSTRACT The objective of this research is to predict return of investment in equity securities. This research examines how profitability ratio, liquidity ratio, and debt ratio can be instrument to predict the return. Investors have primarily objective to increase…

INCOME SMOOTHING DAN MOTIVASI INVESTOR: STUDI EMPIRIS PADA INVESTOR DI BEJ

MURSALIM, SE., MSi., Akt. Universitas Muslim Indonesia ABSTRACT The research is aimed at examining the effect of income smoothing (real, artificial and classificatory smoothing) on the investor’s motivation to invest their money in the company registered in JSX (Jakarta Stock Exchange), both partially and simultaneously. This research hopefully contributes to relatively new knowledge to the…