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MUATAN ETIKA DALAM PENGAJARAN AKUNTANSI KEUANGAN DAN DAMPAKNYA TERHADAP PERSEPSI ETIKA MAHASISWA: STUDI EKSPERIMEN SEMU

Wiwik Utami dan Fitri Indriawati Universitas Mercu Buana   Abstract   Ethics education is more than studying the code of professional conduct, but rather a process whereby individuals become more consciously involved in making ethical decisions (Langenderfer and Rockness:1989). This study investigates whether integrating ethical issues in financial accounting course will improve student’s ethics perception. … Baca Selengkapnya

PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAk)

(Studi Empiris Pada Perguruan Tinggi di Padang) Oleh Ellya Benny, SE (Alumni FEKON UBH) Dr. Yuskar, SE, MA, Ak (Dosen FEKON UNAND) Abstrak Pendidikan Profesi Akuntansi (PPAk) adalah pendidikan lanjutan pada pendidikan tinggi untuk mendapatkan gelar profesi akuntan, yang harus dijalani setelah selesai menempuh pendidikan program sarjana atau strata satu (S1) Ilmu Ekonomi pada Jurusan … Baca Selengkapnya

Dampak Struktur Kekuasaan Pada Penggunaan SIKD Untuk Kontrol Keputusan dan Manajemen Keputusan, dan Perilaku Manajerial

 (Studi Pada Organisasi Pemerintahan Daerah) Muchamad Syafruddin Universitas Diponegoro Abstract This study examines empirically the impact of authority structures (power) on the use of accounting information systems for decision control and decision management, and managerial behavior by local government. According to the work of orthodox theorists (especially on the use of agency theory), theoretical framework … Baca Selengkapnya

PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA PENYUSUNAN LAPORAN KEUANGAN

YULIANTI Universitas Indonesia FITRIANY Universitas Indonesia ABSTRACT One of the goals of accounting education in Indonesia is to introduce the students to the ethics and values of accounting profession. This research focused on the effectiveness of accounting curriculum in developing students’ responsibility towards the financial statement’s users. We find that accounting students oppose earnings management … Baca Selengkapnya

Hubungan Corporate Governance Dan Pengungkapan Informasi

Jurnal Simpsium Nasional Akuntansi VI (SNA 6) - Surabaya

HUBUNGAN CORPORATE GOVERNANCE DAN PENGUNGKAPAN INFORMASI : PENGUJIAN SECARA SIMULTAN KHOMSIYAH Universitas Trisakti Abstract This study examines the relationship between corporate governance and disclosure. Corporate governance and disclosure are both subject to investor protection from information asymmetry. This study employs a simultaneous equation model to test the hypothesis that corporate governance and disclosure are positively … Baca Selengkapnya

Pengaruh Profitabilitas, Leverage, dan Growth Terhadap Kebijakan Dividen dengan Good Corporate Governance sebagai Variabel Intervening

[wpfilebase tag=file id=47] Pengaruh Profitabilitas, Leverage, dan Growth Terhadap Kebijakan Dividen dengan Good Corporate Governance sebagai Variabel Intervening INDAH SULISTIYOWATI RATNA ANGGRAINI TRI HESTI UTAMININGTYAS Universitas Negeri Jakarta [Jurnal Akuntansi Manajemen – SNA 13] Abstract The purpose of this study is to prove the indirect effect of profitability measured by ROA (X1), leverage measured by … Baca Selengkapnya

Pengaruh Corporate Governance Pada Hubungan Corporate Social Responsibility Dan Nilai Perusahaan

[wpfilebase tag=file id=13] Pengaruh Corporate Governance Pada Hubungan Corporate Social Responsibility Dan Nilai Perusahaan Ni Wayan Rustiarini* Universitas Mahasaraswati Denpasar [Jurnal Akuntansi (SNA 13) – Akuntansi Keuangan dan Pasar Modal] Abstract The corporate responsibility has to be based on triple bottom lines those are social, environmental, and financial. The corporate governance is represented with managerial … Baca Selengkapnya

Pengaruh Corporate Governance Dan Konsentrasi Kepemilikan Terhadap Daya Informasi Akuntansi

[wpfilebase tag=file path=’sna13/AKPM/AKPM_27.pdf’] Pengaruh Corporate Governance Dan Konsentrasi Kepemilikan Terhadap Daya Informasi Akuntansi Andi Wawo Universitas Islam Negeri Alauddin Makassar Abstract The objective of this research will test the effect of corporate governance and concentrated ownership on the informativeness of accounting. Especially, this research will test the effect of independent commissioner and audit committee as … Baca Selengkapnya

Analisis Empiris Pergantian Kantor Akuntan Publik Setelah Ada Kewajiban Rotasi Audit

Analisis Empiris Pergantian Kantor Akuntan Publik Setelah Ada Kewajiban Rotasi Audit Suparlan, SE, MSc Alumni Pascasarjana Akuntansi UGM Wuryan Andayani Mahasiswa Program Doktor-Akuntansi UGM Universitas Brawijaya ABSTRACT This study aimed to obtain empirical evidence that firm characteristics affect the change of accounting firms. Corporate governance is an important part of running the company. Measuring corporate … Baca Selengkapnya

PROFITABILITY AND CORPORATE GOVERNANCE DISCLOSURE

PROFITABILITY AND CORPORATE GOVERNANCE DISCLOSURE: AN INDONESIAN STUDY Dwi Novi Kusumawati Prasetya Mulya Business School Abstract This research aims to test empirically the relationship between profitability and the level of corporate governance voluntary disclosure. There are two streams of research regarding the direction of relationship between those two variables, making it interesting to be test … Baca Selengkapnya

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