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Ditemukan 18934 dokumen yang sesuai dengan query
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Priyo Hari Adi, author
ABSTRAK
This study aimed to find the tendency of the existence of fiscal illusion. Local governments do manipulations for not maximalizing their own revenue (Pendapatan Asli Daerah) and increasing expenditures in order to get central government transfer (Dana Alokasi Umum) in a larger amount. The result of this study shows the...
[Universitas Kristen Satya Wacana, Salatiga; Fakultas Ekonomi UI, Fakultas Ekonomi UI], 2009
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Artikel Jurnal  Universitas Indonesia Library
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Rita Yuliana, author
Recently, Corporate Social Responsibility (CSR) idiom can be easily found in many accounting literatures. It refers to the idea that the firm could not be separated with its environment. CSR is the responsibility of business organization to involve in protecting environment and social welfare. In fact, many firms in Indonesia...
Fakultas Ekonomi UI, 2008
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Artikel Jurnal  Universitas Indonesia Library
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Mirna Amirya, author
ABSTRAK
Based on Pecking Order Theory, the objective of this study is to examine the effect of dividend policy, profitabillty, sales growth, and total assets growth towards financial leverage and the effect of financial leverage as an intervening variable towards firm value. The sampling method is purposive sampling method and there...
[Universitas Brawijaya. Fakulatas Eknomi;Fakultas Ekonomi UI, Fakultas Ekonomi UI], 2008
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Artikel Jurnal  Universitas Indonesia Library
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Agung D. Buchdadi, author
ABSTRAK
The objective of this research is to examine maximum losses when investor invests on syariah based stock. Markowitz model is used for constructing the optimal portfolio. Value at Risk Model is also used for calculating the expected losses. The research indicates that volatility seems to cluster in a predictable fashion....
[Universitas Negeri Jakarta. Fakultas Ekonomi UI, Fakultas Ekonomi UI], 2008
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Artikel Jurnal  Universitas Indonesia Library
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Enggar Diah Puspa Arum, author
ABSTRAK
The purpose of this research is to analyze whether the persuasiveness of client preferences and audit experiences have effect toward the auditors judgement in evaluating audit evidences both partially and simultaneously. Survey in this study is applied on 62 auditors who work at public accounting firms in Bandung by using...
[Universitas Jambi;Fakultas Ekonomi UI, Fakultas Ekonomi UI], 2008
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Artikel Jurnal  Universitas Indonesia Library
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Istianingsih, author
ABSTRAK
The purpose of this study is to examine the information system (IS) success of the accounting software based on the user perception. The model used to examine the IS success is the modified IS success model of Seddon (1997). The model employed in this study is applied on data collected...
Fakultas Ekonomi UI, 2008
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Artikel Jurnal  Universitas Indonesia Library
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Yulius Kurnia Susanto, author
ABSTRAK
The role of accounting information (such as budget) in performance evaluation (reliance on accounting performance measures or RAPM) can cause managers feeling tension so that managers will negatively be have such as manipulating data and statement. This negative behavior is due to manager s desire to get reward as much...
[Sekolah Tinggi Ilmu Ekonomi Trisakti; Fakultas Ekonomi UI;Fakultas Ekonomi UI, Fakultas Ekonomi UI], 2008
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Artikel Jurnal  Universitas Indonesia Library
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Suzy Noviyanti, author
ABSTRAK
Professional skepticism is an attitude that includes a questioning mind and a critical assessment of audit evidence. Auditors should maintain a certain level of professional skepticism in detecting financial statement fraud since the perpetrators conceal the resulting irregularities. Two experiments were conducted. First, a 3x3 between subjects experiment design was conducted...
[Universtas Kristen Satya Wacana;Fakultas Ekonomi UI;Fakultas Ekonomi UI, Fakultas Ekonomi UI], 2008
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Artikel Jurnal  Universitas Indonesia Library
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Annisaa Rahman, author
This study investigates 149 Initial Public Offering (IPO) in Jakarta Stocke EXchange (JSX) from 1994 up to 2003. In general, this study is aimed to prove whether firms opprtunistically manage earnings in the period of IPO. Specifically this study examines the effect of earnings management on firms long term perfomance...
Fakultas Ekonomi UI, 2008
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Artikel Jurnal  Universitas Indonesia Library
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Siti Pritizia Juwita, author
ABSTRAK
The purpose of this research is to investigate the effect of human capital on business performance with costumer capital as the intervening variable. Samples used in this research are comodity export companies listed in The Industry and Trade Provincial Office of West Sumatera. Data used for this research was collected...
[Universitas Bung Hatta Padang;Fakultas Ekonomi UI;Fakultas Ekonomi UI, Fakultas Ekonomi UI], 2007
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Artikel Jurnal  Universitas Indonesia Library
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