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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 ...
Determinants of Auditor Performance at the Regional Inspectorate: Evidence from East Java – Indonesia
(International Journal of Trend in Scientific Research and Development (IJTSRD), 2020-12-02)
Performance measurement is used as a basis for assessing the success and failure of implementing activities. Quality human resources affect the performance of each auditor. Quality of supervision must fulfill criterion ...
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 ...
Performa Lingkungan Dan Derajat Penyajian Informasi Lingkungan Perusahaan Non Keuangan DI Indonesia
(JIAI (Jurnal Ilmiah Akuntansi Indonesia), 2020-10-01)
The purpose of this study was to examine the effect of environmental
performance factor on corporate social responsibility disclosure. Firm size,
profitability, and company debt as control variables. CSR disclosure as ...
How Total Quality Management Mediates Antecedent Variables of Employee Performance?
(Journal of Asian Finance, Economics and Business, 2020-12-01)
The research objective was to find out how Total Quality Management (TQM) mediates antecedents of employee performance variables?
The research was conducted with a quantitative approach while the research design was cross ...