Ditapis dengan
Karakteristik Presiden Direktur Dan Manajemen Laba
ABSTRACT This study aims to examine the effect of president director’s characteristics (i.e., tenure, age, gender and education) on earnings management. This study used accrual earnings management with abnormal accruals as a proxy and real activity earnings management with abnormal discretionary expense as a proxy for earnings management. The population in this study are all manufacturi…
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0082)
Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Untuk Berkarir Seba…
The purpose of this study is to examine the effects of motivation, consideration of employment market, perception, professional recognition and social values to the career interest of accounting students to become a tax consultant. The datas were gained from the polls filled by accounting students in four university in Pekanbaru. The sampling is selected using purposive sampling, data collectio…
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- Deskripsi Fisik
- viii, 129 hlm.; ill.; 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 117 (0190)
Determinasi Tingkat Kesehatan Bank Terhadap Nilai Perusahaan Dengan Good Corp…
This study aims to analyze the determination of the level of bank soundness on firm value with good corporate governance (GCG) as a moderating variable, the independent variables in this study are risk profile, earnings, capital and moderating variable good corporate governance (GCG), the dependent variable in this study. is the company value as measured by Tobin's Q. This study uses annua…
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
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- No. Panggil
- 02 03. 121 (0081)
Pengaruh Persepsi Atas Efektifitas Sistem Perpajakan Dan Sanksi Perpajakan Te…
This research aims to examine the effect of perceptions of the effectiveness of the tax system and tax sanctions on individual taxpayer compliance with taxpayer awareness as a moderating variable (empirical study of non-employee taxpayers at KPP Pratama Tampan Pekanbaru). The population in this study were non-employee taxpayers at KPP Pratama Tampan Pekanbaru. The sampling technique used a…
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- Deskripsi Fisik
- xii, 29 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0080)
Pengaruh Sanksi Perpajakan Dan Sikap Fiskus Terhadap Kepatuhan Wajib Pajak Or…
ABSTRACT This research aims to examine the effect of tax sanctions and the attitude of the tax authorities on individual taxpayer compliance with the perception of the effectiveness of the taxation system as a moderating variable (empirical study of non-Employee OP taxpayers at KPP Pratama Senapelan Pekanbaru). Employees at KPP Pratama Senapelan Pekanbaru. The sampling technique used Conv…
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- ISBN/ISSN
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- Deskripsi Fisik
- xii, 29 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0079)
Pengaruh Kesiapan Modal Dan Pemanfaatan E- Commerce Terhadap Daya Saing Umkm …
ABSTRACT : This study aims to analyze the influence of Capital Readiness and Utilization of E-Commerce on the competitiveness of MSMEs. This study also aims to analyze the moderation role of Government Policy from Capital Readiness and E-Commerce Utilization to MSME Competitiveness. The data acquisition was done using questionnaire method where researchers directly gave some questions to …
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0078)
Analisis Pengaruh Fraud Pentagon Terhadap Financial Statement Fraud Menggunak…
ABSTRACT This research was aimed to analyze the effect of fraud pentagon dimensions on financial statement fraud used by Beneish Model in the banking and insurance sub sector companies listed on the Indonesia Stock Exchange in 2015-2019. The data of this research were secondary data. This research used purposive sampling technique, thus the total number of companies sample consisted 45 co…
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0069)
Pengaruh Literasi Keuangan Dan Inovasi Terhadap Daya Saing Umkm Dengan Kebija…
ABSTRACT This study aims to analyze the influence of financial literacy and innovation on the competitiveness of MSMEs.This study also aims to analyze the moderation role of government policies from financial literacy and innovation to the competitiveness of MSMEs.Data acquisition is done using questionnaire method where researchers directly give some questions to respondents. The total sa…
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- ISBN/ISSN
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- Deskripsi Fisik
- xii, 29 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0077)
Pengaruh Kompensasi Finansial Dan Mental Kerja Terhadap Kinerja Pemeriksa Paj…
ABSTRACT The aim of this analysis is to look into the impact of financial compensation and job mindset on tax auditor results. Furthermore, the aim of this research is to evaluate the impact of work experience in moderating the impact of financial compensation and job attitude on tax auditor results. SEM-PLS with route mapping methods was the approach used in this study. Field studies of …
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0076)
Pengelolaan Keuangan Pemerintah Dalam Penanganan Belanja Jaring Pengaman Sosi…
ABSTRACT The Social Safety Net Program was provided to help poor and vulnerable families in the epicenter of Covid-19 to ease their burdens during the pandemic. This research aims to observe how the financial management of the Regional Government in dealing with the Covid-19 Pandemic. In particular, observing the impact on financial management in the social safety net of the Riau Provincia…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0075)
Dampak Pandemi Covid 19 Terhadap Pertanggungjawaban Keuangan Pada Pemerintah …
Abstract This study aims to observe how local government financial management, especially the management of unexpected expenses in the face of the COVID-19 pandemic. The method used in this research is a qualitative method with a type of case study. Data collection techniques using interview techniques, observation and documentation. To ensure the validity of the data, triangulation was ca…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- xii, 29 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0074)
Pengaruh Sales Growth, Koneksi Politik, Dan Kepemilikan Institusional Terhada…
ABSTRACT This study aims to analyze the effect of sales growth, political connections, and institusional ownership on tax avoidance. The dependent variable is tax avoidance in this study were measured using Book Tax Difference (BTD). The population in this study was a manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018. The total samples in this study were 44 co…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0073)
Pengaruh Gaya Kepemimpinan Dan Goal Setting Terhadap Kinerja Pemeriksa Pajak …
This research aims to examine the effect of leadership style and goal setting to the tax auditors performance at Tax Office (KPP) in Direktorat Jenderal Pajak Riau. In addition, this study also aims to determine the role of emotional intelligence in moderating the influence of leadership style and goal setting on the performance of auditors who worked at KPP in Direktorat Jenderal Pajak (D…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- xii, 29 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0072)
Pengaruh Ukuran Dewan Pengawasan Syariah, Ukuran Dewan Komisaris, Komite Audi…
ABSTRACT Islamic Social Reporting (ISR) is an index of social responsibility disclosure whose indicators are specific to Islamic ethical principles. In this study, an assessment of the level of ISR disclosure was carried out on companies that were included in Islamic Commercial Banks in Indonesia during the 2014-2018 period. This study aims to obtain empirical evidence regarding the analys…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0071)
Pengaruh Ukuran Perusahaan, Leverage, Beban Pajak Tangguhan, Beban Pajak Kini…
ABSTRACT This study aims to examine: the effect of company size, leverage, deferred tax expense, current tax expenses and the effect of management compensation on earnings management. The population in this study are all infrastructure companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample was determined using the perposive sampling method and obtained a sam…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0070)
Pengaruh Modal Manusia, Budaya Organisasi Dan Orientasi Kewirausahaan Terhada…
ABSTRACT Village-owned enterprises (BUMDes) are economic institutions that have a strategic role in improving the village economy. However, BUMDes operational activities often face obstacles that cause BUMDes not to run as they should. These obstacles include a lack of quality human resources, bad habits or a lack of entrepreneurial orientation in BUMDes managers. Therefore this study aims…
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- ISBN/ISSN
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- Deskripsi Fisik
- xii, 29 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0068)
Pengaruh Pendidikan Ceo, Gender Ceo, Usia Ceo, Dan Narsisme Ceo Terhadap Mana…
ABSTRACT This study aims to examine the effect of CEO education, CEO gender, CEO age, and CEO narcissism on earnings management. The modified Jones model is used to measure the dependent variable, namely earnings management. And for the independent variable CEO education is measured by giving a score of 1-5 for the level of education of the CEO, the dummy variable is used to measure the g…
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- ISBN/ISSN
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- Deskripsi Fisik
- xii, 29 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0067)
Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Pengadaan Barang Dan Jas…
Abstract: This study aims to prove and test the factors that influence budget absorption. The factors tested in this study are budget planning, budget execution, procurement of goods and services, human resource competence and budget politics. The data source used in this research is primary data and data collection is done directly using a questionnaire which is measured using a Likert sca…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0066)
Pengaruh Regulasi, Perencanaan Anggaran, Pengadaan Barang / Jasa, Kompetensi …
ABSTRACT This study aims to examine the effect of regulation, budget planning, procurement of goods / services, human resource competence and administrative records on budget absorption. The research method used is quantitative research methods with primary data obtained from questionnaire data which is measured using a Likert scale. The population in this study were 36 regional organizat…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0065)
Pengaruh Mekanisme Good Corporate Governance, Ukuran Perusahaan, Dan Kualitas…
ABSTRACT This research was examine the effect of Independent Commisaries, Audit Commite, Institusional Ownership, Management Ownership, Company Size, and Audit Quality To Financial Statement Integrity. The population in this study are all BUMN Companies listed in Indonesia Stock Exchange (BEI) in the 2017-2019 period. This research is include in quantitative research. The type of data usee…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0064)
Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah