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PEMANFAATAN INFORMASI AKUNTANSI UNTUK MENGHINDARI ESKALASI KOMITMEN PADA LEVEL PENGAMBILAN KEPUTUSAN

EFFRIYANTI Universitas IBA Palembang Summary The Objective of this research is to examine accounting information as strategy to help decision maker avoiding commitment escalation. Given strategy include unambiguous feed back strategy, project progress report, and giving information of future advantage to individual or group of decision maker. Sums of 182 students of Accounting Department, Faculty … Baca Selengkapnya

PERSEPSI AKUNTAN TERHADAP OVERLOAD STANDAR AKUNTANSI KEUANGAN (SAK) BAGI USAHA KECIL DAN MENENGAH

Wahdini Suhairi Abstract Financial statement in small and mediums enterprises (SMEs) is low. It is probably resulted by overload of Standar Akuntansi Keuangan (SAK) for SMEs. This paper is preliminary research to analyze the perception of Accountant who work for banks and taxes towards the necessity of SMEs and Large Firms to follow the guidance … Baca Selengkapnya

PERSEPSI AKUNTAN TERHADAP OVERLOAD STANDAR AKUNTANSI KEUANGAN (SAK) BAGI USAHA KECIL DAN MENENGAH

Penulis Jurnal : Wahdini – Suhairi Abstract Financial statement in small and mediums enterprises (SMEs) is low. It is probably resulted by overload of Standar Akuntansi Keuangan (SAK) for SMEs. This paper is preliminary research to analyze the perception of Accountant who work for banks and taxes towards the necessity of SMEs and Large Firms … Baca Selengkapnya

Masalah Keagenan Aliran Kas Bebas, Manajemen Laba, dan Relevansi Nilai Informasi Akuntansi

[wpfilebase tag=file id=31] Masalah Keagenan Aliran Kas Bebas, Manajemen Laba, dan Relevansi Nilai Informasi Akuntansi Aulia Fuad Rahman Fakultas Ekonomi Universitas Brawijaya Ulfi Kartika Oktaviana Fakultas Ekonomi UIN Maliki Malang Abstract Free cash flow agency problem causes potential conflict of interest between managers and shareholders. Managers of firms with high free cash flow and of … Baca Selengkapnya

PENGARUH GAYA KEPEMIMPINAN SITUASIONAL, MOTIVASI KERJA, LOCUS OF CONTROL TERHADAP KEPUASAN KERJA DAN PRESTASI KERJA AUDITOR

PENGARUH GAYA KEPEMIMPINAN SITUASIONAL, MOTIVASI KERJA, LOCUS OF CONTROL TERHADAP KEPUASAN KERJA DAN PRESTASI KERJA AUDITOR JENA SARITA UNIVERSITAS AIRLANGGA DIAN AGUSTIA UNIVERSITAS AIRLANGGA ABSTRACT In facing an environment changing, company is obliged to improve the effectivity of management control system to make sure harmony level of the end goal between individual and organization. Hence, … 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

Pengaruh Konsentrasi Kepemilikan Institusional dan Leverage terhadap Manajemen Laba, Nilai Pemegang Saham serta Cost of Equity Capital

Pengaruh Konsentrasi Kepemilikan Institusional dan Leverage terhadap Manajemen Laba, Nilai Pemegang Saham serta Cost of Equity Capital Tarjo Universitas Trunojoyo Bangkalan Madura Abstract This study was aimed to analyze the effect of institutional ownerships concentration and leverage towards earnings management, shareholders value and cost of equity capital. This study was based on agency theory and … Baca Selengkapnya

Pengaruh Struktur Kepemilikan Perusahaan Dan Transaksi Dengan Pihak-Pihak Yang Memiliki Hubungan Istimewa Terhadap Daya Informasi Akuntansi

Pengaruh Struktur Kepemilikan Perusahaan Dan Transaksi Dengan Pihak-Pihak Yang Memiliki Hubungan Istimewa Terhadap Daya Informasi Akuntansi YIE TO FELIANA, SE, M. COM, AK, CPA FE-UBAYA ABSTRACT This research studies the effect of ownership structure and related party transactions on the informativeness of accounting numbers. Indonesian sample is interesting to be examined due to low quailty … Baca Selengkapnya

ENVIRONMENTAL IMPACT VOLATILITY …..

 ENVIRONMENTAL IMPACT VOLATILITY ON THE RELATIONSHIP BETWEEN BUSINESS UNIT STRATEGY, PERFORMANCE EVALUATION BASED ACCOUNTING INFORMATION AND THE BUDGET GAP (DAMPAK VOLATILITAS LINGKUNGAN TERHADAP HUBUNGAN ANTARA STRATEGI UNIT BISNIS, EVALUASI KINERJA BERBASIS INFORMASI AKUNTANSI DAN KESENJANGAN ANGGARAN) ALI RIZA FAHLEVI Universitas Diponegoro FUAD Universitas Dian Nuswantoro DWIARSO UTOMO Universitas Dian Nuswantoro IRA SEPTRIANA Universitas Dian Nuswantoro … Baca Selengkapnya

PENYELENGGARAAN DAN PENGGUNAAN INFORMASI AKUNTANSI….

PENGARUH PENYELENGGARAAN DAN PENGGUNAAN INFORMASI AKUNTANSI TERHADAP PERSEPSI PENGUSAHA KECIL ATAS INFORMASI AKUNTANSI : SUATU RISET EKSPERIMEN MARGANI PINASTI Universitas Jenderal Soedirman Purwokerto ABSTRACT This research examines the effect of doing accounting process and using accounting information on small businessman’s perception on accounting information, using experiment method. Experimental design used is two-group posttest-only design. Research … Baca Selengkapnya

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