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INDONESIA
Jurnal Akuntansi
Published by Universitas Tarumanagara
ISSN : 14103591     EISSN : 25498800     DOI : 10.24912
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on accounting. Jurnal Akuntansi invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 3 Documents
 1 
Search results for , issue "Vol. 17 No. 3 (2013): September 2013" : 3 Documents clear
Faktor - Faktor Yang Mempengaruhi Keterlibatan Departemen Akuntansi Dalam Keputusan Outsourcing (Studi Empiris Pada Perusahaan Perhotelan di Kota Palembang) Antonius Singgih Setiawan
Jurnal Akuntansi Vol. 17 No. 3 (2013): September 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v17i3.622

Abstract

Tujuan penelitian ini adalah menjelaskan faktor-faktor yang mempengaruhi keterlibatan departemen akuntansi dalam menentukan keputusan outsourching pada industri hotel.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BEI Sofia Prima Dewi, Jusia
Jurnal Akuntansi Vol. 17 No. 3 (2013): September 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v17i3.711

Abstract

The purpose of this study was to determine whether the return on asset, debt to  equity  ratio,  firm  size,  audit  opinion  and  public  accounting  firm  size  has  an influence on the timeliness of corporate financial reporting at real estate and property corporation that listed on the Indonesia Stock Exchange during the years 2008-2010. Processing the data in this study using descriptive statistics, Goodness of Fit Test, Nagelkerke's R Square Test, Hosmer and Lemeshow's Goodness of Fit Test, test the accuracy of prediction and hypothesis testing. These results indicate that the return on asset and debt to equity ratio have an influence on the timeliness of corporate financial reporting, while firm size, audit opinion and  public accounting firm size has no effect on the timeliness of corporate financial reporting.
PRAKTIK CORPORATE GOVERNANCE DAN RISK DISCLOSURE STUDI EMPIRIS DI INDUSTRI PERBANKAN INDONESIA Rudi Zulfikar, Djoko Suhardjanto
Jurnal Akuntansi Vol. 17 No. 3 (2013): September 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v17i3.713

Abstract

The purpose of this research is to examine the role of Corporate Governance practice to risk disclosure in Industry of perbankan Indonesia.  Corporate Governance practice (CG) was measured by: proportion of board of directors independent member, proportion of board of directors members eduaction background, the number of meeting of board of directors, the proportion of board of directors member, proportion of risk monitoring committe independent member, the number of meeting of risk monitoring committe. The sample of this study was 62 banks listed  in the Indonesian Stock Exchange within the year of 2010 and 2011. The data are drawn from the annual report in the website of the companies. This research find that proportion of board of directors independent member, the and the number of meeting of risk monitoring committee are significant to risk  disclosure. . This result indicates that the level of  risk disclosure is depend to board of directors independent member and the number of meeting of risk monitoring committee.

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