Page 1 of 2
1 2

HUBUNGAN ANTARA RISIKO MANIPULASI EARNINGS DAN RISIKO CORPORATE GOVERNANCE DENGAN PERENCANAAN AUDIT

    (Studi Empiris pada Auditor Se-Jawa)   Nurna Aziza Universitas Bengkulu   H. Mohamad Nasir Universitas Diponegoro Semarang   Daljono Universitas Diponegoro Semarang     Abstract     The purposes of this study are to examine the relationship of earnings manipulation risk and corporate governance risk with auditors’ planning. These topics are rarely examined. … Baca Selengkapnya

HUBUNGAN INTELLECTUAL CAPITAL DAN BUSINESS PERFORMANCE DENGAN DIAMOND SPECIFICATION: SEBUAH PERSPEKTIF AKUNTANSI

PARTIWI DWI ASTUTI KAP Ngurah Arya & Rekan Denpasar ARIFIN SABENI Universitas Diponegoro Semarang ABSTRACT This research aims at examining relationship between intellectual capital and business performance by examining relationship between human capital and customer capital, human capital and structural capital, customer capital and business performance, and relationship between structural capital and business performance. Because … Baca Selengkapnya

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, … Baca Selengkapnya

Pengaruh Identifikasi Auditor atas Klien Terhadap Objektivitas Auditor dengan Auditor Tenure, Client Importance dan Client Image sebagai Variabel Anteseden

Jurnal Simposium Nasional Akuntansi XI (SNA 11) Pengaruh Identifikasi Auditor atas Klien Terhadap Objektivitas Auditor dengan Auditor Tenure, Client Importance dan Client Image sebagai Variabel Anteseden (Penelitian terhadap Auditor Kantor Akuntan Publik yang Listed di BEJ dengan Pendekatan Partial Least Square) EWING YUVISA I Universitas Panca Marga-Probolinggo H. Abdul Rohman Universitas Diponegoro Semarang Hj. Rr … Baca Selengkapnya

PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN

PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN BENNY KURYANTO Universitas Diponegoro Semarang MUCHAMAD SYAFRUDDIN Universitas Diponegoro Semarang ABSTRACT The objective of this study is to investigate influence of firm’s intellectual capital (IC) on their financial performance. This paper uses the Pulic Framework and data from 73 publicly listed companies between the years 2003 and 2005 on … Baca Selengkapnya

INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PERUSAHAAN; SUATU ANALISIS DENGAN PENDEKATAN PARTIAL LEAST SQUARES

INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PERUSAHAAN; SUATU ANALISIS DENGAN PENDEKATAN PARTIAL LEAST SQUARES Ihyaul Ulum (FE Universitas Muhammadiyah Malang) Imam Ghozali & Anis Chariri (FE Universitas Diponegoro Semarang) Abstract The purpose of this study is to investigate the association between the efficiency of value added (VAICTM) by the major components of a firm’s resource base … Baca Selengkapnya

PENGARUH SISTEM PENGUKURAN KINERJA TERHADAP KEJELASAN PERAN, PEMBERDAYAAN PSIKOLOGIS DAN KINERJA MANAJERIAL

[wpfilebase tag=file id=112] PENGARUH SISTEM PENGUKURAN KINERJA TERHADAP KEJELASAN PERAN, PEMBERDAYAAN PSIKOLOGIS DAN KINERJA MANAJERIAL (PENDEKATAN PARTIAL LEAST SQUARE) PENELITIAN TERHADAP MANAJER PERUSAHAAN MANUFAKTUR DI JAWA TENGAH) SYAIFUL RAHMAN Universitas Tanjungpura Pontianak H. MUHAMMAD NASIR Universitas Diponegoro Semarang Hj. Rr SRI HANDAYANI Universitas Diponegoro Semarang [Jurnal Akuntansi (SNA) 10 – Akuntansi Manajemen & Keperilakuan] ABSTRACT … Baca Selengkapnya

PENGARUH TEKANAN ETIS TERHADAP KONFLIK ORGANISASIONAL-PROFESIONAL DAN WORKOUTCOMES

Simposium Nasiona Akuntansi 9 Padang PENGARUH TEKANAN ETIS TERHADAP KONFLIK ORGANISASIONAL-PROFESIONAL DAN WORKOUTCOMES (Studi Empiris pada Akuntan Publik se Indonesia) Intiyas Utami* Universitas Kristen Satya Wacana Salatiga Muchamad Syafruddin Universitas Diponegoro Semarang Rr. Sri Handayani Univesitas Diponegoro Semarang ABSTRACT Prior research found that the source of organizational-professional conflict was lower organizational commitment, but another studies … Baca Selengkapnya

HUBUNGAN INTELLECTUAL CAPITAL DAN BUSINESS PERFORMANCE DENGAN DIAMOND SPECIFICATION : SEBUAH PERSPEKTIF AKUNTANSI

PARTIWI DWI ASTUTI KAP Ngurah Arya & Rekan Denpasar ARIFIN SABENI Universitas Diponegoro Semarang ABSTRACT This research aims at examining relationship between intellectual capital and business performance by examining relationship between human capital and customer capital, human capital and structural capital, customer capital and business performance, and relationship between structural capital and business performance. Because … Baca Selengkapnya

ANALISIS PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL

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 … Baca Selengkapnya

Page 1 of 2
1 2