Ditemukan 3798 dokumen yang sesuai dengan query
Sigit Wahyu Kartiko, author
This study aims to analyze the impact of modernization of taxation system and amendment of income tax law on the components of the book-tax conformity accruals, whether there are any differences in the earnings persistence of book-tax conformity accruals (which have higher tax conformity) and book-only accruals (which have lower...
Jakarta: Kementerian Keuangan, 2015
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Artikel Jurnal Universitas Indonesia Library
Ceacilia Srimindarti, author
Auditors have a role to provide assurance to the fairness of financial statements. In order to provide
the assurance to users of financial statements, auditors must maintain their performance. Some
researches in behavioral accounting which examined auditors’ performance had been done but
still bore inconsistent results. Therefore, the purpose of this study are:...
Universitas Stikubank, Fakultas Ekonomika dan Bisnis, 2015
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Artikel Jurnal Universitas Indonesia Library
Dian Yuni Anggraeni, author
The objective of this study is to investigate the impact of greenhouse gas (GHG) emissions disclosure
and environmental performance on firm value, and then it examines the role of environmental
performance in moderating the relationship between them. The analysis of this study uses moderated
regression analysis with panel data. The sample consists of...
Sekolah Tinggi Ekonomi Islam (STEI) Tazkia, 2015
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Artikel Jurnal Universitas Indonesia Library
Tri Ika Ayuananda, author
The purpose of the research is to assess the recency effect about sequence, manner of presentation
and form of information on audit decisions when the information is presented sequentially or
simultaneously. Recency effect is a biased decision of the auditor when information is given in
sequence and auditors tend to weigh the last...
Universitas Kristen Satya Wacana, Fakultas Ekonomika dan Bisnis, 2015
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Artikel Jurnal Universitas Indonesia Library
Rosalia Anita Wibiksono, author
This study aims to determine whether the companies paying dividend in the previous year (payers)
are more likely to perform earnings management than companies that do not (non-payers) in
order to meet the expected dividend. The study also examines the impact of premanaged earnings
and expected dividend on earnings management practices. Sample used...
Universitas Surabaya, Fakultas Bisnis dan Ekonomika, 2015
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Artikel Jurnal Universitas Indonesia Library
Stalsa Frani Akmyga, author
Corporate governance has impacts on the disclosure of key management compensation in the
financial statements through the application of the principle of transparancy. This research
aims to analyze the impact of corporate governance structure, such as family ownership,
managerial ownership and the effectiveness of the audit committee, as well as audit quality of
key...
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
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Artikel Jurnal Universitas Indonesia Library
Cynthia Afriani, author
Indonesian firms are characterized by conglomeration that tends to conduct related party transaction (RPT). Extant academic literature provides two competing views on RPTs: the efficient transaction hypothesis and the conflict of interest hypothesis. The purpose of this study is to investigate RPT from the point of view of the conflict...
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
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Artikel Jurnal Universitas Indonesia Library
Yavida Nurim, author
Based on cognitive theory, this study aims to compare between outcome feedback and
explanatory feedback in the acquiring of internal control review task knowledge and
performance. Both of feedbacks serve different review mechanism, so it will influence auditor?s
judgment process. This study uses experimental method, involving undergraduate accounting
students as participants as a proxy...
Universitas Janabadra, 2015
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Artikel Jurnal Universitas Indonesia Library
Hadi Winoto, author
This study aims to investigate the possibility of any indication of misuse of discretionary
funds in the budget, and to obtain empirical evidence on the factors of budget capability and
political motives that affect the proportion of these funds before the local election in 2015. The
study was conducted in 143 districts/cities in...
Universitas Sebelas Maret, Fakultas Ekonomi dan Bisnis, 2015
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Christina Dwi Cahyaningrum, author
Pressures from various parties may impact auditor?s decisions. Complex and interrelated tasks
can also inhibit auditor to search for relevant information, to process it, and to determine audit
decision. This study aims to investigate the accuracy of audit decision made by junior auditors
when they face obedience pressure and task complexity. Using accounting...
Universitas Kristen Satya Wacana, Fakultas Ekonomika dan Bisnis, 2015
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Artikel Jurnal Universitas Indonesia Library
