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PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 9
, No 1
(2013)
Abstract This research examine whether corporate governance, ownership structure, firm size affect earnings management on manufacturing companies listed in Indonesian Stock Exchange during 2006-2010. 32 samples obtained with purposive sampling. Results show that corporate governance, ownership structure and firm size simultaneously affected earnings management. Corporate governance and institutional ownership do not partially affect earnings management, while managerial ownership and firm size n...
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EVALUASI SISTEM INFORMASI AKUNTANSI PADA PROSEDUR PEMBELIAN BAHAN BAKU
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 9
, No 1
(2013)
Abstract The purpose of this study was : 1) to determine whether the accounting information system has been applied to the purchase of raw materials by PT. Batik Danar Hadi of Surakarta, 2) In order to determine whether the systems and procedures for the purchase of raw materials applied PT. Batik Danar Hadi of Surakarta in accordance with the Internal Control System and procedures in terms of organization, system of authorization and recording procedures, and practices healthy. This research is...
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ANALISIS SIFAT MACHIAVELLIAN DAN PEMBELAJARAN ETIKA TERHADAP SIKAP ETIS AKUNTAN DAN MAHASISWA AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 9
, No 1
(2013)
ABSTRACT The banking sector has a role in intermediating the relationship with the debtor. Some of that can be done to improve the role of banks in the development of small micro environmentally sound. Provisions for small-micro businesses require to make document management environment to date has not been set. There are provisions for medium and large scale businesses. Banking policy on environmental aspects in order to loan disbursement for the business or industry is still valid only for lar...
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OWNERSHIP RETENTION, KOMISARIS INDEPENDEN, PROPRIETARY COST, DAN PENGUNGKAPAN INTELLECTUAL CAPITAL DALAM PROSPEKTUS IPO
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 9
, No 1
(2013)
ABSTRACT The first aim of this paper is to look for the possible determinants of the intellectual capital disclosure policy of Indonesian IPOs by relating the content of their prospectuses to ownership retention and independent commissioner. The second aim of this paper is to examine the truth that proprietary cost affects relationship between ownership retention and intellectual capital disclosure, in which proprietary cost was used as a moderating variable. The main result is that ownership re...
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PENGARUH DESKRIPSI PEKERJAAN DAN PENGEMBANGAN KARIR TERHADAP PRESTASI KERJA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MODERASI
Jurnal Manajemen Sumber Daya Manusia
Vol 6
, No 2
(2013)
ABSTRACT This study aims to (1) analyze the significance of the effect of job descriptions, career development and job satisfaction on the performance of the employee, (2) analyze the moderating effect of job satisfaction in the job description of the employee's work performance, (3) analyze the moderating effect of job satisfaction in career development the performance of the employees. This study is the population using all respondents Technical Unit employees as the Education Office Grobogan...
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PENGARUH KEPEMIMPINAN KEPALA SEKOLAH DAN DISIPLIN KERJA TERHADAP KOMPETENSI GURU DENGAN MOTIVASI BERPRESTASI SEBAGAI VARIABEL MODERASI
Jurnal Manajemen Sumber Daya Manusia
Vol 6
, No 2
(2013)
ABSTRACT The expected goal of this research are to: (1) analyze the significance of the influence of the principal's leadership on teacher competence, (2) analyze the significance of the influence of labor discipline on the competence of teachers, (3) analyze the significance of the effect of achievement motivation on teacher competence, (4) analyzing the significant influence achievement motivation in moderating the influence of principal leadership on teachers' competence, and (5) analyze the...
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PENGARUH KEPEMIMPINAN, KOMUNIKASI, KOMPETENSI, DAN TINGKAT PENDIDIKAN TERHADAP KINERJA PEGAWAI DI DINAS PENDIDIKAN KABUPATEN WONOGIRI
Jurnal Manajemen Sumber Daya Manusia
Vol 6
, No 2
(2013)
ABSTRACT The aim of this research are to test the influences of the leadership, the communication, and competense on the performance of officers with the motivation as a moderating variable at Dinas Pendidikan Kabupaten Wonogiri. Data was collected from 50 officers as a sample. It was collected directly with a questioner and observation. The result of the this research prove that equation of double linear regression shows: The t test also prove that the leadership positive and significant on the...
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PENGARUH KEPEMIMPINAN DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA KARYAWAN DENGAN BUDAYA KOLEKTIVITAS SEBAGAI VARIABEL MODERASI
Jurnal Manajemen Sumber Daya Manusia
Vol 6
, No 1
(2013)
 ABSTRACT The research aims to (1) analyze significance effect of leadership on employee’s performance; (2) analyze significance effect of the organizational commitment on employee’s performance; (3) analyze significance effect of the collectivism culture on employee’s performance; (4) analyze effect of leadership on employee’s performance moderated collectivism culture; (5) analyze effect of the organizational commitment on employee’s performance moderated collectivism culture. This...
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PENGARUH KEPEMIMPINAN DAN KOMUNIKASI TERHADAP KINERJA DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI
Jurnal Manajemen Sumber Daya Manusia
Vol 6
, No 1
(2013)
ABSTRACT This study aims to analyze the significance of the effect (1) leadership on employee performance, (2) communication on the performance of employees, 3) motivation on employee performance, (4), communication on the performance of employees who moderated by motivation, (5) communication on employee performance moderated by motivation. Location of research in the Department of Culture and Tourism of Surakarta. The research population is all employees amounting to 86 people with a census te...
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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA PEJABAT STRUKTURAL DENGAN BUDAYA ORGANISASI DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI
Jurnal Manajemen Sumber Daya Manusia
Vol 6
, No 1
(2013)
ABSTRACT This study aims to (1) analyze the significance of the effect of participation in budget preparation, organizational culture, and organizational commitment to performance structural officer. (2) analyze the effect of participation in the performance of official budgetary structural moderated by organizational culture (3) analyze the effect of budgetary participation on performance are moderated by officials structural organizational commitment. The population in this study were all midd...
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