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ANALISA FAKTOR FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 6
, No 1
(2015)
This study aims to provide empirical evidence regarding the effect ofmanagerial ownership, institutional ownership, leverage and financialdistress to accounting conservatism. Based on the test results show thatmanagerial ownership negatively affects conservatism. This shows thatthe managerial ownership of companies in Indonesia is still low,although the company will be more conservative because managers aremore conservative in maintaining investor confidence. Whileinstitutional ownership in manu...
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PENGARUH KOMITMEN ORGANISASI, BUDAYA ORGANISASI, DAN KEPUASAN KERJA TERHADAP ORGANIZATION CITIZENSHIP BEHAVIOR
Jurnal Ekonomi dan Kewirausahaan
Vol 14
, No 1
(2014)
The purpose of this study were to analyze: (1)the significance of the influence of organizational commitment, organizational culture, and job satisfaction on Organization Citizenship Behavior, (2) the influence of the dominant variables of the Organization Citizenship Behavior on the employees of PT ATMI Surakarta. The method of research used survey method, the population in this study were permanent employees of PT ATMI Surakarta, amounting to 335 people. In a study using a sampling technique p...
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DAMPAK PENERAPAN PSAK 50, PSAK 55 DAN PSAK 60 (REVISI) PADA PENYISIHAN KERUGIAN KREDIT PERBANKAN
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 5
, No 1
(2014)
Bank Indonesia, together with the financial accounting standards boardissued financial standards governing the allowance for credit losses dueto the enactment of the international financial standards IFRS.Provision for credit losses is very important for banks to be able to copewith the risk of losses incurred due to the failure of the bank disbursedloan repayments. Banking indirectly still have a dilemma with theapplication of IAS 50 on financial instruments presentation of IAS 55and IAS 60 reg...
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4 Sitasi
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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APLIKASI SISTEM PENDUKUNG KEPUTUSAN PEMILIHAN KAMBING POTONG MENGGUNAKAN SIMPLE ADDITIVE WEIGHTING (SAW)
Dinamika Informatika
Vol 4
, No 2
(2012)
Era globalisasi menuntut sumber daya manusia yang baik dan bermutu untuk selalu siap berkompetisi, baik pada nasional, regional, maupun internasional. Pembuatan Aplikasi Sistem Pendukung Keputusan Pemilihan Kambing Potong, dimaksudkan untuk mendukung pemerintah daerah dalam membangun infastruktur dalam bidang teknologi informasi. RPH (rumah potong hewan) merupakan salah satu yang berada dilingkungan Demak yang menangani proses pemotongan kambing potong. Dari perjalanan proses pemotongan kambing...
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PENGARUH LISTED, KEPEMILIKAN SAHAM OLEH INSTITUSIONAL DAN NILAI TUKAR TERHADAP PROFITABILITAS PERBANKAN DOMESTIK DI INDONESIA
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 1
, No 1
(2010)
The research problem is the decrease of profitability happened in the year of 2005 and 2007. The condition indicates the existence of serious problem on banking profitability. The other problem was showed by the existence or research gap of some factors which influence on banking profitability. The samples of research are 62 domestic banks, by using multiple regression analysis.The result of this research only the listed positively and significantly influence on banking profitability, if the own...
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