Ditemukan 3798 dokumen yang sesuai dengan query
Nurul Aisyah Rachmawati, author
The purpose of this study is to analyze the effect of Large Positive Abnormal Book-Tax Differences (LPABTD) on earnings persistence and accruals persistence. This study used unbalanced panel data of listed companies in Indonesia Stock Exchange from 2006-2011. It is hypothesized that firms with LPABTD exhibit lower earnings and accruals...
Universitas Trilogi, 2014
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Artikel Jurnal Universitas Indonesia Library
Sujoko Efferin, author
This study examines the dynamics of the implementation of IFRS in Indonesia and challenges
faced by its stakeholders by using interpretive-qualitative research paradigm. In-depth interviews,
observations, and documentary analysis were used during data collection processes. The results
were then cross-examined through triangulation. More specifically, this study attempts to identify
problems arised during the implementation...
Universitas Surabaya, Fakultas Bisnis dan Ekonomika, 2014
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Artikel Jurnal Universitas Indonesia Library
Dian Juliani, author
This study examines the effect of contextual factors such as knowledge of regulatory, management
commitment, and environmental bureaucracy on budget absorption related to the procurement of
goods/services. Institutional theory and expectancy theory are used to explain the phenomenon
of budget absorption related to the procurement of goods/services. This study uses mixed method
with sequential...
Universitas Gadjah Mada, 2014
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Artikel Jurnal Universitas Indonesia Library
Evony Silvino Violita, author
This study aims to analyze mediation role of cultural institutional element on the influence of societal values on the disclosure of Islamic values. The cultural institutional elements analyzed are legal system, capital market development, and human development. This research covers 102 Islamic banks for the data of 2010 to 2012...
Depok: Fakultas Ekonomi Universitas Indonesia, 2014
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Artikel Jurnal Universitas Indonesia Library
Andian Ari Istiningrum, author
The objectives of this research are to get knowledge about what contributions that higher education
can provide to build students? ethical perception and awareness of fraud prevention. To achieve these
objectives, the research was conducted toward accounting students at Yogyakarta State University.
Data were collected using questionnaires distributed to 149 students. The analysis...
Sekolah Tinggi Energi dan Sumber Daya Mineral (STEM-AKAMIGAS), 2014
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Artikel Jurnal Universitas Indonesia Library
Ni Wayan Rustiarini, author
Auditor personality trait is an interesting topic in accounting field because this research is still
rarely on accounting profession in Indonesia. The purpose of this study was to investigate the effect
of work stress and dysfunctional audit behavior, with a focus on personality trait role: the big five
personality and locus of control....
Universitas Mahasaraswati Denpasar, 2014
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Artikel Jurnal Universitas Indonesia Library
Sugiyarti F. Laela, author
Although the growth of Islamic banking assets is still high, the market share of Islamic banking
reached only ± 4,92% by the end of May 2014. Islamic banks should implement an appropriate
strategy to face dynamic changes in the business environment. The education strategy is one of
the business strategies of Islamic banks...
Sekolah Tinggi Ekonomi Islam (STEI) Tazkia , 2014
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Artikel Jurnal Universitas Indonesia Library
Monika Handojono, author
The literature shows that leniency has negative impact on employee performance and firm
productivity. However, there has been limited empirical research of how to mitigate the bias. This
study examines if leniency is mitigateable by availability of subjective evaluation criteria and
group rater. Using experimental method with sixty-nine undergraduate students as subjects, we
find...
Politeknik Negeri Ambon, 2014
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Artikel Jurnal Universitas Indonesia Library
Made Aristia Prayudi, author
This study aims to investigate the effect of various aspects of power on administrative control system
implementation, i.e. the Standard Operating Procedure (SOP) of a local health insurance program,
as well as on its organizational consequences in the form of accountability and efficiency. The
sequential explanatory strategy of mixed methods research is then...
Universitas Pendidikan Ganesha, 2014
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Artikel Jurnal Universitas Indonesia Library
Bambang Suripto, author
Previous studies indicated that there were two common types? performance explanations
disclosures by Indonesian company?s managers in annual report: (1) performance attribution
and (2) accounting explanation (Suripto 2013). Performance attribution disclosures were more
useful and expensive than accounting explanation (Aerts et al. 2013). This study is conducted
to obtain empirical answers for two research...
Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta, 2014
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Artikel Jurnal Universitas Indonesia Library
