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PENGARUH KAPASITAS OPERASI, PERTUMBUHAN PENJUALAN, KOMISARIS INDEPENDEN, DAN KEPEMILIKAN PUBLIK TERHADAP FINANCIAL DISTRESS
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 7
, No 2
(2016)
This study aim to examine the effect of the ratio likuiditas, leverage,operating capacity, sales growth, audit committee size, independentcommissioner and public ownership on financial distress.The population ofthis study is manufacture company listed on the Indonesia Stock Exchangefor period of 2009-2015. Based on purposive sampling method, this sampleof this study are 281 companies (159 financial distress and 122 nonfinancial distress). The criteria is used to categorize a financial distressco...
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PENGARUH PENERAPAN IFRS BERDASARKAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INTELECTUAL CAPITAL
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 6
, No 2
(2015)
This study aims to test the disclosure of Intellectual Capital in theperiod before and after the full adoption of IFRS in Indonesia. Adoption ofpeuh in Indonesia has been in effect since 2012. Testing of Companycharacteristics based on company age in operation, firm size and leveragelevel. The sample used in this study was taken from 96 companies that meetthe criteria ratio of capital expenditure above 8. The results show that theold company higher in the disclosure of Intellectual capital after...
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ANALISIS PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 4
, No 2
(2013)
Analysis and Collection of Accounts Receivable AccountsReceivable Turnover on Corporate Liquidity at CV.JI Semarang, thisstudy aims to determine the level of turnover and the collection ofaccounts receivable against the debtor that occurred in 2011, 2012 and2013. Liquidity So the company can be found at any period ofdevelopment. This research used to collect financial statementsconsisting of the balance of the year 2011, 2012 and 2013. Analyticaltool used in this study is the accounts receivable...
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