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Effect of Accounting Lecturer Behavior on the Level of Online Learning Outcomes Achievement
(International Journal of Learning, Teaching and Educational Research, 2021-03-02)
Changes in learning models in reaction to the COVID-19 pandemic have a significant impact on how accounting is taught. The objective of this study was to compare the differences in learning outcomes before and during the ...
Managing Market Pressure Using Sustainability Disclosure in The Banking Industry
(Academy of Accounting and Financial Studies Journal, 2021-03-02)
Firm value is a concern for the market, so it is crucial for the public bank. The research aims to test whether sustainability disclosure can reduce market pressure due to changes in company size, profitability, growth, ...
The Effect Of Other Comprehensive Income (OCI) Disclosure, Deffered Tax Expenses And Capital Adequacy Ratio (CAR) On Earnings Management
(American Research Journal of Humanities Social Science (ARJHSS), 2021)
This study aims to analyze earnings management factors at banking of Indonesia in 2015-
2019.This study is a quantitative study using secondary data in the form of banking financial statements listed
on theIDX for the ...
The Effect of Liquidity and Management Ability on Market Performance with Earning Management as an Intervening Variable
(American Research Journal of Humanities Social Science (ARJHSS)R), 2021)
Banking companies are service sector companies that act as intermediary institutions whose
existence is very crucial in each country. Competition between banking companies is getting tighter, making
every company ...
Corporate Social Responsibility and Tax Avoidance: Evidence from Indonesia
(AKRUAL: Jurnal Akuntansi, 2021-10-01)
This study examines the effects of state equity ownership on the relationship between corporate
social responsibility investment and tax avoidance. Using a 474 firm-year observation sample of
Indonesian companies from ...
Behavioral Factors and Successful Implementation of Mandatory Management Information Systems in Indonesia
(The Journal of Behavioral Science (TJBS), 2021-09-03)
nformation systems help local governments present quality financial statements. An understanding of the factors that influence successful implementation is crucial. This study examines antecedents of a management information ...
Corporate Social Responsibility as a Strategic Instrument to Reduce Investor Sentiment
(GENERAL MANAGEMENT, 2021-12-03)
Firm performance can be a signal for investors to determine firm value. This study examines whether earnings
management and disclosure of corporate social responsibility are hedges to protect firm value when performance ...
Earnings Quality and Income Smoothing Motives: Evidence from Indonesia
(Journal of Asian Finance, Economics and Business, 2021-02-01)
Earnings management is very important for companies that aim for decision-making. The research was conducted to analyze the quality of earnings and income smoothing motives in manufacturing companies in Indonesia. The ...
Corporate Governance Mechanism as Income Smoothing Suppressor
(Accounting, 2021-01-01)
Income smoothing is an act of accounting engineering by exploiting gaps in accounting standards. This
study aims to determine the motives for income-shifting management. Based on agency theory, this
study tested three ...
Anteseden Keahlian Operator Sistem Pengelolaan Aset Desa di Kabupaten Situbondo
(EL MUHASABA: Jurnal Akuntansi, 2021-01-01)
Sistem Pengelolaan Aset Desa (SIPADES) is a village asset administration recording
application. This application provides orderly administrative facilities for the village so that
the risk of losing assets can be reduced. ...