Ditapis dengan
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…
- 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 (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)
Pengaruh Kondisi Keuangan, Debt Default, Kualitas Audit Dan Ukuran Perusahaan…
ABSTRACT This study aims to examine the effect of financial conditions, debt default, audit quality and company size on going concern audit opinion acceptance. The population of this study is publicly traded companies listed on the Indonesian Stock Exchange (BEI) in the 2013-2017 period. The research sample was selected using purposive sampling method. Data is obtained through data from t…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 232 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0022)
Pengaruh Profitabilitas, Investment Opportunity Set, Free Cash Flow, Dan Leve…
ABSTRACT This study aims to determine (1) The effect of profitability on dividend policy, (2) The effect of the investment opportunity set on dividend policy, (3) The effect of free cash flow on dividend policy, (4) The effect of leverage on dividend policy. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sample selection 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 (0021)
Pengaruh Budaya Organisasi, Orientasi Kewirausahaan, Manajemen Kualitas Total…
ABSTRACT This study aimed to examine the effect of Organizational Culture, Entrepreneurship Orientation, Total Quality Management, and Social Capital on Business Performance. The population in this study is Micro, Small, and Medium Enterprises (MSMEs) engaged in processing industry in sub-district of Tampan Pekanbaru city. This study uses census method in sampling with owner of Micro, Sma…
- 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 (0020)
Pengaruh Size, Leverage, Profitability Dan Komisaris Independen Terhadap Mana…
ABSTRACT This study aims to determine (1) the effect of size on corporate tax management, (2) the effect of leverage on corporate tax management, (3) the effect of profitability on corporate tax management, and (4) the effect of independent commissioners on corporate tax management. The sampling method used in this study was a purposive sampling method during the 2016-2019 period on the 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 (0019)
Pengaruh Disclosure, Pertumbuhan Perusahaan, Kualitas Audit Dan Kondisi Keuan…
ABSTRACT This study aims to examine the effect of disclosure, company growth, audit quality and financial condition on going concern audit opinion acceptance of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2013- 2017 period. This research is a quantitative study where the data used in this study are secondary data. The population in this study are publicly t…
- Edisi
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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 (0018)
Pengaruh Keefektifan Pengendalian Internal, Moralitas Individu, Gaya Kepemimp…
ABSTRACT This study aims to determine the effect of effectiveness of internal controls, individual morality, leadership style, suitability of compensation and obedience accounting rules to the tendency of accounting fraud. population in this study were employees in 30 organizations of Indragiri Hulu district. Whereas the respondents consisted of head of OPD, head of sub finance department,…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- viii, 103 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0017)
Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Pencatatan Administrasi,…
ABSTRACT This study aims to examine the effect of disclosure, company growth, audit quality and financial condition on going concern audit opinion acceptance of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2013-2017 period. This research is a quantitative study where the data used in this study are primary data and data collection is done directly using a qu…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 77 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0016)
Pengaruh Keefektifan Pengendalian Internal, Penegakan Hukum, Keadilan Distrib…
ABSTRACT This study aims to determine the effect of internal control effectiveness, law enforcement, distributive justice, suitability of compensation, and information asymmetry on the tendency of accounting fraud. This study used quantitative research. Population in this study were employees in 30 organizations of kampar district. The method of determining the sample used in this study is…
- 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 (0015)
Pengaruh Keefektifan Pengendalian Internal, Ketaatan Aturan Akuntansi, Kesesu…
ABSTRACT This study aims to determine the effect of internal control effectiveness, compliance to accounting rules, suitability of compensation, management morality and the ethical culture of the organization against on the tendency of accounting fraud. This study used quantitative research. Population in this study were employees in 33 organizations of Pekanbaru district. The method of d…
- 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 (0014)
Pengaruh Latar Belakang Pendidikan, Gender, Pengalaman Kerja Dan Insentif Kin…
ABSTRACT This study aims to examine the effect of educational background, gender, work experience and auditor performance incentives on audit quality at public accounting firms in Medan and Pekanbaru. This research is a quantitative study where the data used in this study are primary data. The population in this study were all auditors who worked in public accounting firms in Medan and Pe…
- 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 (0013)
Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah