Ditapis dengan
Pengaruh Profitabilitas, Likuiditas, Leverage, Dan Good Corporate Governance …
This study aims to test empirically the effect of profitability, liquidity, leverage, and good corporate governance (managerial ownership and institutional ownership) on bond ratings. The population of this study were all companies that issued bonds and were listed on the Indonesia Stock Exchange (BEI) from 2014 to 2019. The bonds issued by the company were rated by one of the bond rating …
- 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 (0063)
Pengaruh Tekanan Ketaatan, Kompleksitas Tugas, Pengalaman Auditor Dan Indepen…
ABSTRACT This study aims to analyze the effect of obedience pressure, task complexity,auditor experience and independency on audit judgement. This study uses primary data collected by distributing questionnaires to the auditor who worked in the Public Accountant Office located in Pekanbaru, Padang and Batam. From 80 questionnaires distributed to twenty Public Accountant Office, total quest…
- 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 (0062)
Pengaruh Konflik Kepentingan, Kepemilikan Manajerial, Biaya Politik, Dan Arus…
ABSTRACT The accounting conservatism is an act of prudence in the company to recognizes the revenue and profit to deal with and anticipate future uncertainties. This study aims to test the effect interest conflict, managerial ownership, political cost and operating cash flow on accounting conservatism. The population in this study are all property and real estate companies listed in Indone…
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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 (0061)
Pengaruh Good Corporate Governance Dan Gender Diversity Terhadap Nilai Perusa…
ABSTRACT Firm value is something that companies will has to scale up in tis time of the global economy. This research aims to examine the influence of good corporate governance and gender diversity on firm value with firm performance as an intervening variable in banking companies listed on the Indonesia Stock Exchange for the period 2015- 2019. The method used in this research is quantita…
- 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 (0060)
Pengaruh Intellectual Capital Dan Pengungkapan Enterprise Risk Management Ter…
ABSTRACT Firm value is a certain condition that has been achieved by the company, which is reflected in the company's stock price and has gained investors confidence for all its achievements. This research aims to examine the effect of intellectual capital and enterprise risk management disclosure on firm value and to examine whether form performance can mediate the relationship between in…
- 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 (0059)
Pengaruh Debt Covenant, Risiko Litigasi, Insentif Pajak Dan Kepemilikan Publi…
ABSTRACT Accounting conservatism is an accounting principle that if implentend would result that profit and asset values tend to be low, but debt and expense values tend to be high. The purpose of this study is to determine the effect of debt covenant, litigation risk, tax incentives and public ownership for accounting conservatism. The population in this study is all property and real est…
- 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 (0058)
Pengaruh Kompetensi Aparatur Pemerintah, Sistem Akuntansi Pemerintah Daerah, …
ABSTRACT This study aims to determine the effect of government appraratus competence, local government accounting system, accounting controls and regulatory compliance on the performance accountability of government agencis. The data used in this study are primary data, namely questionnaires. The population in this study were employees who worked at OPD Indragiri Hilir Regency, amounting …
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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 (0057)
Pengaruh Debt Default, Disclosure, Audit Client Tenure, Audit Lag Dan Opinion…
Abstract This research is aims to analyze and provide empirical evidence about (1) the effect of debt default on going concern audit opinion (2) the effect of disclosure on going concern audit opinion (3) the effect of audit client tenure on going concern audit opinion (4) the effect of audit lag on going concern audit opinion. going concern audit opinion (5) the effect of opinion shopping…
- 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 (0056)
Pengaruh Kompetensi, Independensi, Dukungan Manajemen Dan Keahlian Profesiona…
ABSTRACT This study aims to examine how competence, independence, management support and professional expertise affect the effectiveness of internal audit at universities in Pekanbaru City. The populations in this study were internal auditors in universities in Pekanbaru City. The sample in this study was selected using purposive sampling method. Based on the purposive sampling method, a …
- 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 (0055)
Analisis Faktor-Faktor Yang Berpengaruh Terhadap Manajemen Laba (Pada Perusah…
SUSI LELIYANTI The purpose of this study is to obtain evidence about the factors associated with earnings management.These factors are Leverage, Firm Size, Profitability, InstitutionalOownership and Managerial Ownership. The population in this study are all mining companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. The sampling technique used was purposive samp…
- 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 (0054)
Pengaruh Tax Minimization, Tunneling Incentive, Dan Kepemilikan Asing Terhada…
ABSTRACT This study aims to test empirically : 1) the influence of tax minimization 2) tunneling incentive and 3) foreign ownership toward transfer pricing decision. Which consists of three independent variables, tax minimization (X1), tunnelimg incentive (X2), and foreign ownership (X3) with the dependent variable of transfer pricing (Y). This research uses sample of basic and chemical s…
- 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 (0053)
Pengaruh Frekuensi Pertemuan Komite Audit, Ukuran Komite Audit, Ukuran Kantor…
ABSTRACT This study aims to examine the effect of audit committee meeting frequency, audit committee size, audit firm size, and audit tenure on Corporate Social Responsibility disclosure. The population of this study is the consumer goods industry companies listed on the Indonesian Stock Exchange from 2014 to 2018. The sampling technique used the purposive sampling method and acquired 26 …
- 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 (0052)
Pengaruh Biaya Audit Abnormal, Tenure Audit, Dan Kualitas Audit Terhadap Peny…
ABSTRAC This study aims to examine the effect of abnormal audit fees, audit tenure, and audit quality on restatement of financial statements. Abnormal audit costs are seen from the regression results of the audit fee model, audit tenure is measured based on the number of years of the public accountant's tenure, and audit quality is assessed using the Audit Quality Metric Score (AQMS). The …
- 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 (0051)
Analisis Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Pada Kabupaten Indr…
ABSTRACT This study aims to analyze (1) How the accountability of village financial management in Desa Air Molek And Desa Batusawar In Kabupaten Indragiri Hulu Budgeting Period 2019, starting from planning, implementation, administration, reporting, and financial accountability. (2) How to foster and supervise the management of village finances in Desa Air Molek And Desa Batusawar In Kabu…
- 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 (0050)
Pengaruh Tekanan Ketaatan, Kompleksitas Tugas, Independensi Dan Pengalaman Au…
ABSTRACT The purpose of this study was to determine the effect of obedience pressure, task complexity, independence and audit experience on internal audit quality with integrity as a moderating variable. This research was conducted at the Inspectorate of Rokan Hulu Regency. The sample in this study is employees who carry out the audit function and are responsible for governance at the Ins…
- 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 (0049)
Pengaruh Profitabilitas, Intensitas Aset Tetap, Sales Growth Dan Kompensasi R…
ABSTRACT The purpose of this study is to know the effect of profitability, fixed asset intensity, sales growth and fiscal loss compensation on tax avoidance. The population in this study are all state owned manufacturing companies listed on the Indonesia Stock Eschange (IDX) period 2016-2018. The sampling technique used was purposive sampling, with samples that met the criteria is 54 compa…
- 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 (0048)
Pengaruh Asimetri Informasi, Perencanaan Pajak, Dan Kompensasi Bonus Terhadap…
ABSTRACT This study aims to determine whether there is an influence between (1) information asymmetry on earnings management, (2) tax planning on earnings management, and (3) bonus compensation on earnings management. Manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018 became the population in this study, then the samples in this study were taken from all compa…
- 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 (0047)
Pengaruh Profitabilitas, Der, Komisaris Independen Dan Kepemilikan Institusio…
Yohannes Ferdiansyah Silaban This study aims to empirically examine and analyze the effect of profitability, der, independent commissioners and institutional ownership on tax avoidance. The population of this study were all companies in the consumer goods industry listed on the Indonesia Stock Exchange in 2016- 2018. The sample of this research is the consumer goods industry sector companie…
- 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 (0046)
Pengaruh Karakteristik Komite Audit Terhadap Financial Restatement (Studi Emp…
ABSTRACT This study aims to examine the effect of audit committee characteristics on financial restatements. Audit committee characteristics used in this studied are audit committee meeting, audit committee size, audit committee independence, and audit committee expertise. The population in this study is all companies listed on Indonesia Stock Exchange (IDX) in 2016-2017. Research sample i…
- 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 (0045)
Deteksi Kecurangan Laporan Keuangan Melalui Pendekatan Vousinas Fraud Hexagon…
BSTRACT This research is aimed to examine (1) effect of financial stabilityon detection of fraudulent financial statement, (2) effect of ineffective monitoring on detection of fraudulent financial statement, (3) effect of change in auditoron detection of fraudulent financial statement, (4) effect of change in directoron detection of fraudulent financial statement, (5) effect of dualism posi…
- 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 (0044)
Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah