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…

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…

Jurnal Simpsium Nasional Akuntansi VI (SNA 6) - Surabaya

Hubungan Corporate Governance Dan Pengungkapan Informasi

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…

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…

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…