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Menampilkan 21–29 dari 29 artikel
PENGARUH VOLUNTARY DISCLOSURE, RELEVANSI NILAI, DAN KEPEMILIKAN ASING TERHADAP COST OF EQUITY: ASIMETRI INFORMASI SEBAGAI VARIABEL PEMEDIASI
Dinamika Akuntansi Keuangan dan Perbankan
Vol 8
, No 2
(2020)
The purpose of this study was to investigate the effect of voluntary disclosure, value relevance, and foreign ownership on information asymmetry, the effect of voluntary disclosure, value relevance, foreign ownership, and information asymmetry on the cost of equity and the mediating role of information asymmetry to voluntary disclosure, value relevance, and foreign ownership of the cost of equity. Population used in this study is the whole manufacturing company listed on Indonesia Stock Exchange...
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DETERMINAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Kabupaten/Kota di Provinsi Jawa Tengah Tahun Anggaran 2014-2016)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 7
, No 1
(2019)
This study aims to examine the effect of the realized of revenue, size of local government, number of units under regional (SKPD), the life of the local government, the size of the legislature,and the intergovernmental revenue on the level of disclosure LKPD Regency / City in Central Java province.The study population was District / City of Central Java Province during the years 2014-2016 that have been audited by the BPK. The sample used is 105 local government financial statements are all the...
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MENGGUGAT NARASI BESAR DAN SIMULAKRA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
Dinamika Akuntansi Keuangan dan Perbankan
Vol 5
, No 2
(2018)
The purpose of this article is to describe Corporate Social Responsibility(CSR) Disclosure using postmodern perspectives, Lyotard’s and Jean Baudrillard’s thinking. From Lyotard’s thinking, CSR disclosure can be viewed as grand narration used to camouflage real social and environmental problems.CSR disclosure guideliness arranged by Global Reporting Initiative (GRI) is a form of universalims that strongly opposed by postmodernism. CSR disclosure practices that accommodate Indonesian cultures and...
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REPRESENTASI KEKERASAN SEKSUAL PADA PEREMPUAN: Studi Analisis Semiotika dalam Film “7 Hati 7 Cinta 7 Wanitaâ€
Jurnal Komunitas (Komunikasi Tiada Batas) : Jurnal Ilmu Komunikasi
Vol 2
, No 1
(2018)
The globalization implies the existence of an infinite information. Furthermore, the audience themselves to be smart in choosing and receive information on get it. One of medium is film. Various types of films that update will become a factor in the audience to absorb the information that is in the vicinity. Information about sexual violence on women, for example, will always be a hot topic discussed due to rampant cases of sexual violence involving women as victims. This study aims to determine...
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PERANCANGAN INSTRUMENTASI KECEPATAN DAN KONSUMSI BAHAN BAKAR PADA DINAMOMETER CHASIS SEPEDA MOTOR
Majalah Ilmiah Momentum
Vol 13
, No 2
(2018)
Laboratorium Enegi Fakultas Teknik Universitas Wahid Hasyim Semarang telah membuat sebuah dinamometer dengan jenis dinamometer chassis yang dirancang menggunakan unit rem cakram. Daya yang dihasilkan diukur dengan sebuah timbangan digital yang dikaitkan dengan lengan dari rem cakram dinamometer sedangkan putaran poros diukur menggunakan digital handy tachometerl. Pada perancangan ini akan ditingkatkan fungsi dari dinamometer chasis yaitu sebuah sistem untuk mengukur kecepatan putaran mesin dan...
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PERANGKAP KAPITALISME DALAM ADOPSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 5
, No 1
(2017)
Capitalism is believed to bring profit to the owners of capital and encourage economic growth, but the bad impact it generates for the wider community is also more so that capitalism creates a seemingly endless snare. Accounting as part of the economy also can not be separated from capitalism. This article aims to explain the traps of capitalism inherent in the adoption of the International Financial Reporting Standard (IFRS). The traps of capitalism inherent in the adoption of IFRS include (a)...
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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP REAKSI PASAR
Dinamika Akuntansi Keuangan dan Perbankan
Vol 4
, No 2
(2016)
The objective of this research is to examine the effect of Corporate Social Responsibility (CSR) disclosure toward market reaction. CSR disclosure is measured by comparing the corporation CSR disclosure with the GRI standart. Market reaction is measured by abnormal return and unexpected trading volume. The sample of this research consist of 118 manufacture companies listed on the Indonesia Stock Exchange (BEI) in 2013. Multiple regressions were used to analyze the data. Based on the research, th...
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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN
Dinamika Akuntansi Keuangan dan Perbankan
Vol 3
, No 2
(2015)
The purpose of this study is to evaluate the effect of corporate governance mechanism on financial performance in thebanking sector. The independent variables consist of institutional ownership, management ownership, independent boarddirector, board of directors and audit committee. Bank performance is measured by Return On Equity (ROE). Thepopulation in this study is the bank listed in Indonesia Stock Exchange (IDX) in the period 2011-2013. This study datacome from bank annual reports obtained...
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ANALISIS PENGUNGKAPAN INTELLECTUAL CAPITAL BERDASARKAN PROFITABILITAS, LEVERAGE, DAN SIZE PERUSAHAAN (PERBANDINGAN ANTARA PERUSAHAAN PERBANKAN DI INDONESIA DAN THAILAND
Dinamika Akuntansi Keuangan dan Perbankan
Vol 3
, No 1
(2015)
The objective of this study is to compare the level of intellectual capital disclosure in any banking company in Indonesia and Thailand listed on the Indonesia Stock Exchange ( IDX ) and the Securities Exchange of Thailand ( SET ) in 2011 based in the characteristics of the company. The variables used in this study is the level of intellectual capital disclosure and corporate characteristics represented by profitability, leverage, and the size of the company. The sample used consists of 39 banks...
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