Ditapis dengan
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…
- 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 (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)
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…
- 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 (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 …
- 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 (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)
Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah