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Pengaruh Sistem Pengendalian Intern Terhadap Kualitas Akuntabilitas Keuangan
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 10
, No 2
(2015)
This study aims to measure the effect of the implementation of the internal control system (which consists of the control environment, risk assessment, control activities, information and communication, and monitoring) partially and simultaneously to the quality of the financial accountability of schools. This research is exploratory. Population sampling of this research is all elementary schools in the city of Bandung. The sampling technique used is the Convenience Sampling. A large sample of q...
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PENGARUH KINERJA LINGKUNGAN TERHADAP REAKSI INVESTOR MELALUI PENGUNGKAPAN SUSTAINABILITY REPORT
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 9
, No 1
(2014)
This research aims to find out how the influence of the environmental performance and the level of disclosure of Sustainability Report to investors in the period around the date of the publication of the report PROPER and Sustainability Report on the mining and manufacturing companies listed on the Indonesia Stock Exchange (IDX). In this study an indicator that is used to author the PROPER ranking of environmental performance, to measure Sustainability Report disclosure there is an indicator of...
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MODERASI GAYA KEPEMIMPINAN ATAS PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 6
, No 1
(2011)
The research explains the influence of budget participation toward budgetary slack both directly and non directly with serves as moderating variables by leadership style. The purpose of this research is to examine about (a) direct influence and significant between budget participation and budgetary slack, (b) leadership style can moderate that influence between budget participation and budgetary slack.The research samples are head of special distric in Bandung City Government with 165 population...
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PENGARUH AUDIT INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN INTERN BIAYA PRODUKSI
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 5
, No 1
(2010)
This research is aimed to know the influences of internal auditing toward effectiveness of internal control of cost production of Satuan Pengawasan Intern (SPI) PT Dirgantara Indonesia (Persero) Bandung. The method of this research use the survey method, which is the information and data are getting from the respondent by using inquiry. The respondents are staffs of Satuan Pengawasan Intern (SPI) PT Dirgantara Indonesia (Persero) Bandung. Sampling technique that used for this research...
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Analisis Potensi Penerimaan Pajak Reklame Kota Bandung Periode Tahun 2001 - 2007
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 4
, No 1
(2009)
The research is purposed to know the potential of advertisement tax income in Bandung. The research method, descriptive analytical method with calculate the level of region autonomy with collecting financial report 2001 up to 2007 in official bandung region income.The results of the research shows that the potential of the advertisement tax from 2001 up to 2002 under target and realization of advertisement tax income. Whereas, the potential of the advertisement tax from 2003 up to 2007 higher fr...
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