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INDONESIA
Akuntansi Krida Wacana
Published by Universitas Kristen Krida Wacana
ISSN : 1411691X     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 478 Documents
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Faktor-Faktor yang Mempengaruhi Opini Going Concern Sofia Prima Dewi
Jurnal Akuntansi vol. 11 no. 2 November 2011
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 The purpose of this research is to examines the influence of auditor reputation, financial condition, prior opinion, sales growth, return on asset, debt default, and firm size on a going concern opinion. The data was collected using purposive sampling method. The sample used in this research were 96 observation covering the period from 2006 until 2009. Logistic regression on going concern opinion. On the other hand, auditor reputation, company’s financial condition, sales growth, return on asset, and firm size has no effect on going concern opinion. Keyword : Going Concern Opinion, Auditor Reputation, Financial Condition, Prior Opinion, Sales Growth, Return On Asset, Debt Default, Frim Size.
Pengaruh Pelayanan Aparat Pajak, Iklan Pajak, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak yang Terdapat di KPP Pratama Jakarta Pademangan pada Tahun 2011 Estralita Trisnawati; Ira Ratna Sari Haryanto Putri
Jurnal Akuntansi Vol. 14 No. 1 April 2014
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Prinsip-prinsip Akuntansi dengan Tujuan Hedge(Hedge Accounting) Hartati Mulani Putri; Hinsa Siahaan
Jurnal Akuntansi Vol. 14 No. 1 April 2014
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Tinjauan Atas Penyusunan RAPBG Studi Kasus: GKI Perniagaan Cahya Indra; Hendra F Santoso
Jurnal Akuntansi Vol. 14 No. 1 April 2014
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Dampak Insentif Moneter Terhadap Kinerja Individu: Peran dari Kompleksitas Tugas dan Target Kinerja Oktavia .; Hilda Rossieta; Lindawati Gani
Jurnal Akuntansi Vol. 14 No. 1 April 2014
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Pengaruh Interaksi Perceived Enviromental Uncertainty dengan Locus of Control Terhadap Budget Participation Wahyu Prasetyo; Denny Iskandar; Malem Ukur Tarigan
Jurnal Akuntansi Vol. 14 No. 1 April 2014
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PERSEPSI MAHASISWA TERHADAP AKUNTANSI STUDI KASUS: MAHASISWA FTIK Hendra F Santoso; Daniel Widjaja
Jurnal Akuntansi Vol. 13 No. 2 November 2013
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AbstractIn Academic Year 2012/2013 FTIK provide TEK 2020 Introduction to Accounting course to its students . Accounting course is a new thing for students , these course is expected become useful for graduates in order to work at the company. The purpose of this study was to obtain an overview of the students’ perceptions of accounting .This study uses descriptive method where information collected through the use of questionnaires with a Likert scale refers to the scale of 1-5 and distributed online using the “ Google Form “ . The population in this study were63 respondents whose all students of FTIK Academic Year 2012/2013 which took Introduction to Accounting course.The results showed that students’ perceptions of motivation to become an accountant is not too big but they tend to like accounting because accounting interesting and was happy when her family members become accountants . Student perceptions of the accountant’s job looks less attractive , they consider accountant job was boring , because working alone , huddled numbers so just got a little satisfaction but they tend to disagree when people say that accountants are boring and realized many professional accountants interact with people . student perceptions about the awards on the accounting profession is quite high and the accounting profession considers honorable, but still below other professions.Keywords : Accounting, Student Perception863
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) STUDI EMPIRIS PADA PERUSAHAAN YANG LISTED DI BEI Andre Yosua Maruli Sirait; Primsa Bangun
Jurnal Akuntansi Vol. 13 No. 2 November 2013
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AbstractCorporate social responsibility disclosure is a process to communicate information about financial and non financial subject, related to the company’s activities to the environment and social environment in the annual report. The more company gives contribution to the environment, the better company’s image in public’s view. The sample used in this study was 25 of non financial companies listed on the Indonesia Stock Exchange (IDX) period 2009-2011. The purpose of this research was to analyze the influence of company size, profitability, leverage, and environmental performance on corporate social responsibility disclosure. The results of the research showed that the size firm, profitability, leverage, and environmental performance simultaneously influence on corporate social responsibility disclosure. Results of this study also showed that the significant positive effect of company size, the significant positive effect of profitability, and the significant negative effect of environmental performance on corporate social responsibility disclosure, while the leverage has no effect on the corporate social responsibility disclosure.Keywords:Corporate Social Responsibility Disclosure, Company Size, Profitability, Leverage, Environmental Performance
PENGARUH KEPEMILIKAN MANAJEMEN, KEPEMILIKAN PUBLIK, TINGKAT LEVERAGE, DAN TINGKAT PROFITABILITAS TERHADAP RISK MANAGEMENT DISCLOSURE (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Roberto .; Malem Ukur Tarigan
Jurnal Akuntansi Vol. 13 No. 2 November 2013
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AbstractThis study aims to analyze wheter there is influence between ownership structure, leverage and profitability mechanisms on the level of Risk Management disclosure on manufacturing companies listed in Indonesia Stock Exchange in 2009-2011. The samples used in this study were 28 companies. Data used are secondary data, such as financial statements that have been published over the years of research. The dependent variable in this study is the level of Risk Management disclosure in the annual reports of companies listed on the Indonesia Stock Exchange in 2009-2011, while the independent variables include managerial ownership, public ownership, leverage degree and the profitability degree. Results showed the impact of leverage degree is sigificant. As for the managerial ownership, public ownership and profitability degree showed that there was no significant effect on the level of Risk Management disclosure on manufacturing companies listed in Indonesia Stock Exchange in 2009-2011.Keywords: Managerial Ownership, Public Ownership, Leverage Degree, Profitability Degree, Risk Management Disclosure.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Wenny Claudia; Agustin Ekadjaja
Jurnal Akuntansi Vol. 13 No. 2 November 2013
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AbstractThe purpose of this research is to get the empirical proof whether or not variables of managerial ownership, institutional ownership, investment decisions, financing decisions, and profitability, either partially or simultaneously, have significant impacts on the value of manufacturing firm listed on the Indonesia Stock Exchange in period 2010-2012. This research was conducted by means of multiple regression linear analysis with the help of a computer programme of SPSS version 20.0. With a 95% confidence level, the result of this research conducted partially from 2010 to 2012 is that managerial ownership had significant impacts on firm value, institutional ownership had no significant impacts on the firm value, investment decisions had significant impacts on firm value, financing decisions had no significant impacts on firm value, and profitability had significant impacts on firm value. While conducted simulatenously, the result shows that variables of managerial ownership, institutional ownership, investment decisions, financing decisions, and profitability significantly impacted the firm value. It is reccommended that, for the next research, more independent variables and research samples be used and a longer period be needed as well.Keywords : Managerial Ownership, Institutional Ownership, Investment Decisions, Financing Decisions, Profitability, Firm Value

Page 41 of 48 | Total Record : 478

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