[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…
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…
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…
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…
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…