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<![CDATA[PENGARUH KNOWLEDGE MANAGEMENT BUMDES DAN LEADERSHIP KEPALA DESA TERHADAP PEREKONOMIAN DESA PASCA BENCANA TSUNAMI ]]>
<![CDATA[Syamsudin, Syamsudin]]>;
<![CDATA[Dasmaran, Verliani]]>;
<![CDATA[Triyulaeli, Triyulaeli]]>
<![CDATA[ COMPETITIVE Vol 5, No 2 (2021): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/competitive.v5i2.5368
<![CDATA[The purpose of the study was to find out how the influence of BumDes Knowledge Management and Village Head Leadership on the village economy after the Tsunami Disaster. Research conducted using explanatory research, namely research that explains the causal relationship between the variables studied, the type of research is quantitative research. The unit of analysis used is the Teluk village community. The study population was 2,842 families (Data from the Teluk Village Office), the total sample of the study was 143 families. The data obtained is based on the sampling technique using the accidental sampling method, which is a technique of selecting respondents as a sample by chance but within the specified area, in this case the Teluk Village community, BUMDES employees and Teluk Village officials.]]>
<![CDATA[EFFECT OF COMPETENCE AND AUDITOR INTEGRITY TO THE AUDIT QUALITY IN THE INSPECTORATE REGENCY OF SERANG (INSPEKTORAT KABUPATEN SERANG) ]]>
<![CDATA[Verliani Dasmaran]]>;
<![CDATA[Alpia Aliana Lukman]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 3 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v1i3.y2018.p269-277
<![CDATA[Research Objective is to know how the auditor's competence and integrity of the auditor has to affect the quality of audit. The object of research is the district inspectorate attack. The population of the research is all civil servants (ASN) working on Inspectorate Serang regency, and samples of research taken in this research are as many as 32 (thirty two) people, with purposive sampling. Quantitative method is used in this research by using questioner in each research variable by using some indicators. The result of the research proves that Audit Competence has a positive effect on audit quality and integrity of auditor positively to audit quality.]]>
<![CDATA[ASIMETRI INFORMASI, UKURAN PERUSAHAAN DAN PENGARUHNYA TERHADAP PRAKTIK MANANJEMEN LABA ]]>
<![CDATA[Verliani Dasmaran]]>;
<![CDATA[Andi Odeh]]>
<![CDATA[ Jurnal Akuntansi Vol. 20 No.1, JANUARI - JUNI 2020 ]]>
Publisher : <![CDATA[Jurnal Akuntansi ]]>
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<![CDATA[The research objective is to find out how the information between management and shareholders can affect earnings management in the company. As well as how the size of the company indicated by the size of the company from total assets can affect earnings management practices in mining companies that have been listed on the market in 2019. The research method used in this research is a quantitative research method with an associative approach. The results of the research show that information asymmetry has a positive but not significant effect on management earnings. The size of the firm is proven to have a negative effect on earnings management practices. The research contribution is expected to provide information related to the information obtained and the size of the company that can affect earnings management in the company. Keywords: MIS information, size, earnings management]]>
<![CDATA[PENGARUH BUDAYA ORGANISASI TERHADAP NILAI PERUSAHAAN DAN GCG SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Verliani Dasmaran]]>
<![CDATA[ Jurnal Buana Akuntansi Vol 3 No 1 (2018): Jurnal Buana Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.36805/akuntansi.v3i1.230
<![CDATA[Abstract The purpose of this study is To know how the influence of organizational culture on Corporate Value and To Know how Good Corporate Governance can strengthen the influence of organizational culture on corporate value, the study population is 30 companies registered in CGPI (Coorporate Governance Persepsion Index) in 2015 and the sample research into 25 companies with research methods The type of research used is associative research that is associative technique of associative research using quantitative analysis technique (statistic). To know the amount of influence between variable of writer use data analysis with help SPSS 22 : The result of research proves that there is positive influence of Organization Culture to Company Value or hypothesis (H1) accepted, and H2 rejected means Good Corporate Governance (GCG) Minimize the Effect of Organizational Culture Variables on Corporate Value. . Keyword : organizational culture, Good Corporate Governance, Corporate Value]]>
<![CDATA[Earning Per Share, Return on Asset Serta Dampaknya atas Tobin's Q di Perusahaan Sektor Industri Manufaktur Tahun 2017 ]]>
<![CDATA[Verliani Dasmaran]]>;
<![CDATA[Tri Yulaeli]]>
<![CDATA[ Jurnal Buana Akuntansi Vol 5 No 1 (2020): Jurnal Buana Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi ]]>
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DOI: 10.36805/akuntansi.v5i1.1023
<![CDATA[This study aims to determine the effect of Earning Per Share and Return On Assets in sectors of manufacturing companies in the period 2017. This study is classified as a causative study. The research sample was determined using the purposive sampling method to obtain 37 sample companies. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is a moderated regression analysis (MRA). Based on the research results shows that EPS and ROA variables together have a significant effect on Tobin, s Q. Adjust R Square value of 0.590 so it can be interpreted that the magnitude of the contribution of Earning Per Share and Return On Asset variables to Tobin's Q in 2017 manufacturing companies in various industries is 59% while the remaining 41% is determined by several other factors beyond the Earning Per Share and Return On Asset variables.]]>
<![CDATA[Good Corporate Governance and Earnings Management in Indonesia ]]>
<![CDATA[Irma Paramita Sofia]]>;
<![CDATA[Verliani Dasmaran]]>
<![CDATA[ International Journal of Digital Entrepreneurship and Business Vol 2 No 1 (2021): International Journal of Digital Entrepreneurship and Business (IDEB) ]]>
Publisher : <![CDATA[STIE-JIC ]]>
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DOI: 10.52238/ideb.v2i1.31
<![CDATA[The purpose of this study was to analyze the effect of audit quality and audit committee on earnings management. The research population is manufacturing companies indexed on the Indonesia Stock Exchange (BEI) in the 2017-2019 period. The sample selection method used was purposive sampling. From population of 180 manufacturing companies, and by selecting certain criteria, a sample of 72 manufacturing companies was obtained. Hypothesis testing is performed using multiple linear regression using statistical software SPSS Version 26. The results of this study confirm that partially, audit quality affects earnings management and audit committee also affects earnings management. Then, hypothesis testing is also carried out simultaneously, and the result is that the quality of the audit and audit committee also affects earnings management. The practical implication of this research is that the quality of the audit and the audit committee can be a reference for investors that can be used as material for consideration in making decisions when investing in potential companies.]]>
<![CDATA[EFEKTIFITAS PERAN KOMITE AUDIT DAN KUALITAS AUDIT DALAM MEMPENGARUHI MANAJEMEN LABA DI INDONESIA ]]>
<![CDATA[Irma Paramita Sofia]]>;
<![CDATA[Verliani Dasmaran]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v1i2.20
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Kualitas Audit dan Komite Audit terhadap manajemen laba dengan penelitian pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Pengujian hipotesis dilakukan dengan menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa kualitas audit dan komite audit secara parsial berpengaruh terhadap manajemen laba. Dalam penelitian ini variabel kualitas audit dan komite audit secara simultan mempengaruhi manajemen laba]]>
<![CDATA[Dampak Corporate Social Responsibility pada Kinerja Keuangan yang Dimoderasi Ukuran Perusahaan (Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar di Bursa Efek Indonesia Tahun (2021) ]]>
<![CDATA[Verliani Dasmaran]]>;
<![CDATA[Fauziah Fika]]>
<![CDATA[ Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022 ]]>
Publisher : <![CDATA[Jurnal Akuntansi ]]>
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<![CDATA[This study aims to obtain empirical evidence regarding the Effect of Corporate Social Responsibility on Financial Performance with Company Size as a Moderating Variable listed on the Indonesia Stock Exchange in 2021. The population in this study are LQ45 companies listed on the Indonesia Stock Exchange. The number of research samples is 45 companies. The data analysis technique used is saturated sampling technique, with regression, correlation and determination tests. The results of the study prove that Corporate Social Responsibility has a positive effect on Financial Performance, this is because the complete disclosure of Corporate Social Responsibility activities can convince investors or stakeholders in carrying out their responsibilities. While company size can moderate the effect of Corporate Social Responsibility on Financial Performance, this proves company size can increase the trust of external parties in carrying out corporate responsibility Keywords: corporate social responsibility. company size, financial performance]]>
<![CDATA[SOSIALISASI PAJAK BUMI BANGUNAN MEMODERASI PENGARUH PENGETAHUAN PAJAK MASYARAKAT TERHADAP KEPATUHAN PAJAK ]]>
<![CDATA[Sherla Nursela]]>;
<![CDATA[Verliani Dasmaran]]>;
<![CDATA[Nani Sriyani]]>
<![CDATA[ Jurnal Manajemen dan Bisnis Vol 2, No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Prof. Dr. Moestopo (Beragama) ]]>
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DOI: 10.32509/jmb.v2i2.2350
<![CDATA[This study aims to determine tax knowledge in the Langen Sari village community and its effect on tax compliance, as well as the moderating role of tax socialization on land and building tax (PBB). The results of the study prove. Land and building taxes have an influence on regional development, especially in the infrastructure sector, but also public compliance in paying land and building taxes is still very low. The data used in this study is primary data collected through a questionnaire technique of 42 respondents, obtained from a population of 1,051. This research uses multiple regression analysis method and t test.]]>
<![CDATA[ASIMETRI INFORMASI, UKURAN PERUSAHAAN DAN PENGARUHNYA TERHADAP PRAKTIK MANANJEMEN LABA ]]>
<![CDATA[Verliani Dasmaran]]>;
<![CDATA[Andi Odeh]]>
<![CDATA[ Jurnal Akuntansi Vol. 20 No.1, JANUARI - JUNI 2020 ]]>
Publisher : <![CDATA[Universitas Kristen Krida Wacana ]]>
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DOI: 10.36452/akunukd.v20i1.1963
<![CDATA[The research objective is to find out how the information between management and shareholders can affect earnings management in the company. As well as how the size of the company indicated by the size of the company from total assets can affect earnings management practices in mining companies that have been listed on the market in 2019. The research method used in this research is a quantitative research method with an associative approach. The results of the research show that information asymmetry has a positive but not significant effect on management earnings. The size of the firm is proven to have a negative effect on earnings management practices. The research contribution is expected to provide information related to the information obtained and the size of the company that can affect earnings management in the company. Keywords: MIS information, size, earnings management]]>
