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GOOD CORPORATE GOVERNANCE, CONSERVATISM ACCOUNTING, REAL EARNINGS MANAGEMENT, AND INFORMATION ASYMMETRY ON SHARE RETURN Sugiyanto Sugiyanto; Alexander Candra
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 1 (2018): Vol 4, No 1 (2018)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.094 KB) | DOI: 10.34204/jiafe.v4i1.1073

Abstract

This study aims to analyze the influence of accounting conservatism, real earnings management, and information asymmetry on stock returns. This study uses the sample of all manufacturing companies listed on the Indonesia Stock Exchange during the period 2013 to 2015. The total number of companies used as sample research is 44 companies with observations for three years. Pursuant to purposive sampling method, total of research sample is 132 financial reports and annual reports. The results of this study indicate: (1) Good corporate governance has a significant negative effect on stock return with a significance value of 0.0020.050; (2) Conservatism with accrual-based conservatism proxy has a significant negative effect on stock return with a significance value of 0.032 0.050; (3) Real earnings management with the proxy of discretionary cash flow has no effect on stock return with a significance value of 0.050; and (4) Information asymmetry with proxy of bid-ask spread has no effect on stock return with significance value of 0.453 0.05.
Pengaruh Komunikasi Interpersonal dan Disiplin Belajar Terhadap Hasil Belajar Siswa Sekolah Minggu Buddha di Jawa Barat Alexander Candra; Isomudin Isomudin; Ida Bagus Dharmika; Yanah Sucintani; Oey Hannes Widjaya
Dhammavicaya : Jurnal Pengkajian Dhamma Vol. 7 No. 1 (2023): Juli : Jurnal Pengkajian Dhamma
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/dhammavicaya.v7i1.1154

Abstract

Thepurpose of the research testinghowmuch influence the interpersonal communicationon the learning outcomes of Buddhist Sunday School students in West Java.Test how much the influence of learning discipline on the learning out comes of Buddhist Sunday School students in West Java. Test how much influence the interpersonal communication and learning discipline together on the learning out comes of Buddhist Sunday School students in West Java.
Pengaruh Komunikasi Interpersonal dan Disiplin Belajar Terhadap Hasil Belajar Siswa Sekolah Minggu Buddha di Jawa Barat Alexander Candra; Isomudin Isomudin; Ida Bagus Dharmika; Yanah Sucintani; Oey Hannes Widjaya
Public Service and Governance Journal Vol. 2 No. 1 (2021): Januari: Public Service and Governance Journal
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/psgj.v2i1.1947

Abstract

Thepurpose of the research testinghowmuch influence the interpersonal communicationon the learning outcomes of Buddhist Sunday School students in West Java.Test how much the influence of learning discipline on the learning out comes of Buddhist Sunday School students in West Java. Test how much influence the interpersonal communication and learning discipline together on the learning out comes of Buddhist Sunday School students in West Java.
Analisis Manajemen Kurikulum Sekolah Minggu Buddha dalam Meningkatkan Mutu Pembelajaran: Studi Kasus Sekolah Minggu Buddha Se-Kabupaten Nabire, Provinsi Papua Tengah Eko Susiono; Alexander Candra
Dhammavicaya : Jurnal Pengkajian Dhamma Vol. 7 No. 2 (2024): Januari : Jurnal Pengkajian Dhamma
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/dhammavicaya.v7i2.1646

Abstract

The focus of this research is the low quality of learning, the Buddhist Sunday school curriculum has not been implemented, there is no maximum and systematic learning planning, there is no organization, implementation and evaluation of the curriculum, especially non-formal education. To make this happen, one way that can be taken is through managing the Buddhist Sunday School curriculum by adapting the curriculum that has been published by the government and according to the needs of the community. The aim of this research is to determine the management of the Buddhist Sunday School curriculum in Nabire Regency. This research is a type of descriptive qualitative research with a case study approach. Data collection techniques in this research: interviews, observation, and documentation. Data analysis techniques include: data presentation, data reduction and data verification. Data validity testing includes: Data triangulation. The results of this research show that: curriculum management at the Buddha Dharma Karuna Nabire Sunday School (SMB) has been implemented well, starting from planning, organizing, implementing and evaluating, although it is still simple, not optimal and systematic
Pengaruh Komunikasi Interpersonal dan Disiplin Belajar Terhadap Hasil Belajar Siswa Sekolah Minggu Buddha di Jawa Barat Alexander Candra; Isomudin Isomudin; Ida Bagus Dharmika; Yanah Sucintani; Oey Hannes Widjaya
Public Service and Governance Journal Vol. 2 No. 1 (2021): Januari: Public Service and Governance Journal
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/psgj.v2i1.1947

Abstract

Thepurpose of the research testinghowmuch influence the interpersonal communicationon the learning outcomes of Buddhist Sunday School students in West Java.Test how much the influence of learning discipline on the learning out comes of Buddhist Sunday School students in West Java. Test how much influence the interpersonal communication and learning discipline together on the learning out comes of Buddhist Sunday School students in West Java.