Ditapis dengan
Pengaruh Free Cash Flow, Leverage Ratio, Profitability Ratio Dan Asimetris In…
ABSTRACT This study aims to determine (1) the effect of the free cash flow on the earning management (2) the effect of the leverage ratio on the the earning management (3) the effect of the profitability ratio on the the earning management (4) the effect of asymmetry information on the the earning management. the population of this study was nonmanufacturing sector utility, infrastructur a…
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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 (0040)
Pengaruh Karakteristik Komite Audit Terhadap Manajemen Laba (Studi Empiris Pa…
ABSTRACT This study aims to test and analyze: 1) the effect of audit committee expertise on earnings management, 2) the effect of the audit committee size on earnings management, 3) the effect of the frequency of audit committee meetings on earnings management. The population used in this study is a transportation company listed on the Indonesia Stock Exchange in 2017-2019. Samples were d…
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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 (0041)
Pengaruh Shari’a Governance Structure Dan Profitabilitas Terhadap Tingkat P…
ABSTRACT This study aims to examine the effect of Sharia Governance Structure (IG Score, Investment Account Holder, and Size) and Profit on Islamic Social Reporting Disclosures at Islamic Public Banks in Indonesia. The study is a quantitative study that uses secondary data that is sourced from financial reports on Islamic banks listed on the Financial Services Authority (OJK) and the Indon…
- 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 (0039)
Engaruh Elemen ( S.C.C.O.R.E ) Fraud Hexagon Theory Terhadap Fraudulent Finan…
ABSTRACT This study aims to examine the element (S.C.C.O.R.E) in Fraud Hexagon theory of Fraudulent Financial Reporting. Hexagon Fraud is proxied with six variables consisting of Stimulis / Pressure proxied (external Pressure), Capability is proxied by (change of corporate director) ) Collusion is proxied by (Dualism Position), Opportunity is proxied by (Ineffective Monitoring), Rationali…
- 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 (0038)
Pengaruh Tingkat Hutang, Likuiditas, Ukuran Perusahaan, Dan Book-Tax Differen…
ABSTRACT This study aims to determine the effect of variable levels of debt, liquidity, company size, book-tax difference, and Corporate Social Responsibility (CSR) on earnings persistence, to determine the effect of variable levels of debt, liquidity, company size, book-tax difference on Corporate Social Responsibility. (CSR), as well as to determine the effect of variable levels of debt,…
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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 (0037)
Pengaruh Kualitas Audit, Debt Default, Disclosure Dan Pertumbuhan Perusahaan …
ABSTRACT This study aims to examine and analyze: (1) The Effect of Audit Quality on Going Concern Audit Opinions, (2) The Effects of Debt Default on Going Concern Audit Opinions, (3) The Effect of Disclosure on Going Concern Audit Opinions, (4) The Effect of Company Growth on Going Concern Audit Opinions. The sampling method used in this study was the purposive sampling method during 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 (0036)
Pengaruh Akuntabilitas Publik, Pengawasan, Transparansi Anggaran Dan Penyajia…
ABSTRACT This research aims to examine and to analyse the effect of public accountability, supervision, budget transparency and presentation of financial statement to regional financial management. This research was conducted at all OPD of Siak Regency This research is a quantitative research. The population of this research is 32 OPD of Bengkalis Regency and the number of samples is 81 re…
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- ISBN/ISSN
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- Deskripsi Fisik
- x, 66 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0035)
Pengaruh Kinerja Lingkungan Dan Kinerja Keuangan Terhadap Nilai Perusahaan Pa…
ABSTRACT This study aims to analyze the effect of environmental performance on firm value and to analyze the effect of financial performance on firm value. The population is mining companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling method with a sample size of 16 companies. This study uses secondary data from the financial statements of mining …
- 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 (0034)
Pengaruh Akuntabilitas, Transparansi Dan Kualitas Sumber Daya Manusia Terhada…
ABSTRACT This study aims to determine: The effect of accountability on village financial management. The effect of transparency on village financial management. The effect of quality of human resource on village financial management. The population in this study was 74 villages in Solok Regency, West Sumatra. The sample used in this study was 43 villages with a total of 129 respondents. R…
- 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 (0033)
Pengaruh Motivasi, Efikasi Diri, Peraturan Menteri Keuangan (Permenkeu) No. 1…
This study aims to determine the effect of motivation, self-efficacy, minister of finance regulation Number 111 / PMK.03 / 2014, and attitudes towards career interests of UR, UIN, and UIR Pekanbaru accounting students as tax consultants. The method used in this research is purposive sampling method of the sample determined by using the Slovin formula. The sample of this research is accounti…
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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. 120 (0164)
Pengaruh Tekanan Eksternal, Target Keuangan, Ketidakefektifan Pengawasan, Per…
ABSTRACT This study aimed to examine the elements of the fraud diamond theory on the occurrence of fraudulent financial statements. Fraud diamond is proxied by five variables consisting of two elements of pressure (external pressure, financial targets), one variable from the opportunity element (ineffective monitoring), one variable from rationalization (change of auditors), and one variab…
- 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 (0032)
Pengaruh Penerapan Anggaran Berbasis Kinerja, Kompetensi Aparatur Pemerintah …
ABSTRACT This study aims to seek empirical evidence of the Effect of Performance-Based Budget Implementation, Government Apparatus Competence and Compliance with Regulations on Accountability of Government Institutions Performance (study case on OPD in Rokan Hulu Regency). This study used a questionnaire method. The questionnaire method is a questionnaire that is filled in and answered by…
- 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 (0031)
Pengaruh Financial Distress Dan Leverage Terhadap Manajemen Laba Dengan Dewan…
ABSTRACT This research are aimed to examine (1) effect of financial distress on earnings management, (2) effect of leverage on earnings management, (3) moderating role of board of director on the effect of financial distress on earninsg management and (4) moderating role of board of director on the effect of leverage on earnings management. Research sample are 12 BUMN companies listed in I…
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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 (0030)
Pengaruh Sistem Informasi Akuntansi Dan Kreativitas Terhadap Kinerja Usaha Mi…
Abstract This study aims to examine: (1) the effect of accounting information systems on the performance of MSMEs, (2) the effect of creativity on the performance of MSMEs. The population in this study were all MSMEs registered at the Department of Cooperatives and SMEs in Siak Regency. In this study, the sample used was 100 MSMEs which were calculated using the Slovin formula using the 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 (0029)
Pengaruh Auditor Switching, Audit Fee, Pergantian Manajemen Dan Ukuran Perusa…
Abstract This study aims to find empirical evidence regarding the influence of Auditor Swithching, Audit Fee, Management Change and Company Size on audit quality with Kap Size as moderating. The sample used in this study consisted of 35 service sector companies listed on the Indonesia Stock Exchange during the 2015- 2018 period. This research is based on purposive sampling method. The to…
- 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 (0028)
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Dividend Payout Rati…
ABSTRACT The purpose of this study was to determine the effect of profitability, leverage, company size and dividend payout ratio on income smoothing. The population of this research is manufacturing companies listed on the Indonesian stock exchange in 2015-2018. The sample selection method was carried out by purposive sampling, namely the method of selecting samples with certain criteria…
- 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 (0027)
Pengaruh Kompetensi Sumber Daya Manusia, Komunikasi, Dan Sarana Prasarana Ter…
ABSTRACT This study aims to determine the effect of the competence of human resources, communication and infrastructure on the readiness of local governments in implementing PP No. 12 of 2019 in the local government of Rokan Hulu district. The population and sample in this study amounted to 45 OPD or 180 respondents. Sampling technique used in this study is saturated sampling, and the dat…
- 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 (0026)
Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, Dan Pera…
ABSTRACT This study aims to analyze the effect of human resource competence, internal control systems, and the role of internal audit on the quality of local government financial reports in Rokan Hilir Regency with organizational commitment as moderation. This study uses a quantitative approach. The population and sample in this study amounted to 28 regional work with 112 respondents. 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 (0025)
Pengaruh Akuntabilitas Publik, Sistem Akuntansi Keuangan Daerah Dan Sistem Pe…
Abstract This study aims to determine: (1) the effect of public accountability on the quality of regional government financial statements (2) the effect of the regional financial accounting system on the quality of regional government financial statements (3) the effect of internal control on the quality of regional government financial statements. The population in this study was 45 OPD 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 (0024)
Pengaruh Financial Leverage, Dividend Payout Ratio, Net Profit Margin Dan Kep…
This research is a quantitative study that aims to determine how financial leverage, dividend payout ratio, net profit margin, and public ownership affect the practice of income smoothing in manufacturing companies listed on the IDX for the 2016-2018 period. The number of samples of this study were 44 companies with the sampling method using purposive sampling method. This study uses second…
- 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 (0023)
Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah