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Menampilkan 1–9 dari 9 artikel
PERSEPSI AKUNTAN DAN MAHASISWA AKUNTANSI TERHADAP KEMAMPUAN YANG HARUS DIMILIKI OLEH SEORANG FORENSIC ACCOUNTANT
Sukanto, Eman
; Widaryanti, Widaryanti
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 14
, No 1
(2019)
This study aims to analyze differences in perceptions of Government Auditors, Public Accountants, Corporate Internal Auditors, Corporate Accountants, Accounting Lecturers and Senior Accounting Students for the capabilities that must be possessed by Forensic Accountants. The object of this research is the professional group of Government Auditors, internal government Auditors, Public Accountants, Corporate Internal Auditors, Corporate Accountants, Accounting Lecturers and Senior Accounting Studen...
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ANALISIS PENGARUH UKURAN KAP DAN TATA KELOLA PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Kasus Pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di BEI Periode 2013-2015)
Sukanto, Eman
; Widaryanti, Widaryanti
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 13
, No 1
(2018)
This study aims to obtain empirical evidence of the effect of KAP size and corporate governance (audit committees, independent commissioners, management ownership, institutional ownership) to the integrity of financial statements to property and real estate companies in Indonesia. The independent variables used in this study are KAP and corporate governance measures analyzed by audit committees, independent commissioners, management ownership, institutional ownership of the integrity of financia...
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PENGARUH LEVEL TRANSPARANSI GOOD CORPORATE GOVERNANCE DAN KARAKTERISTIK DEWAN KOMISARIS TERHADAP NILAI PASAR PERUSAHAAN
Sukanto, Eman
; Widowati, Maduretno
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 10
, No 2
(2015)
This research aimed to analyze the effect of corporate governance transparancy level, crossdirectorship level and board of comisioner size on firm value manufacture company listed in Indonesian Stock Exchange 2014. Research methods by using multiple regression models. To test how much the dependent variable explained by the independent variables were able to determine the significance and influence of the independent variable on the dependent variable simultaneously using F test and partial test...
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ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KETEPATAN WAKTU CORPORATE INTERNET REPORTING PADA PERUSAHAAN YANG TERDAFTAR DI BEI
., Widaryanti
; Sukanto, Eman
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 9
, No 2
(2014)
This research examine which corporate governance mechanism can effect Timeline of Corporate Internet Reporting by listed companies on the Indonesian Stock Exchange. Independent variables in this study are firm characteristics (firm size, type of bussiness, profitability, leverage, liquidity, issuance of stock) and corporate governance variables (public ownership structure, proportion of supervisory board and supervisory board size) to investigate the influence on the timeliness of CIR. Populatio...
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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP STOCK RETURN PADA PERUSAHAAN YANG BERKAITAN DENGAN LINGKUNGAN YANG LISTING DI BURSA EFEK INDONESIA
Sukanto, Eman
; ., Widaryanti
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 9
, No 2
(2014)
"> This study examines the effect of independent variables are reporting corporate social responsibility ( CSR ) environmental dimensions , social, and economy, on the dependent variable of stock returns by partially or simultaneously. The study was conducted on 3 months period before and after the publication of the annual report in 2012 . The object of the research is a company listed on the Indonesian Stock Exchange and publish the annual report . Samples were taken as many as 50 companies...
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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP STOCK RETURN PADA PERUSAHAAN YANG BERKAITAN DENGAN LINGKUNGAN YANG LISTING DI BURSA EFEK INDONESIA
Sukanto, Eman
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 7
, No 2
(2012)
This study aims to determine the effect of corporate social responsibility disclosure of the environmental, social and economic dimensions to stock returns. Measurement of CSR disclosure is based on Global Reporting Initiative (GRI) modified. For the stock return is computed using the market adjusted model represented with CAR (Cummulative Abnormal Return).This research conducted on the annual report of 51 listed companies in Indonesia Stock Exchange in 2010-2011 where samples are obtained by us...
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PENGARUH INTERNET FINANCIAL REPORTING DAN TINGKAT PENGUNGKAPAN INFORMASI WEBSITE TERHADAP FREKUENSI PERDAGANGAN SAHAM PERUSAHAAN DI BURSA
Sukanto, Eman
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 6
, No 2
(2011)
Internet gives every body in the world more easily, quickly, cheaper and acurately acess to reach the wide geographical area. Business and finance information representation based on internet can be more fleksible and suitable on user needs to support their business decision making.Information technology growth especially internet was impact corporate information representation from traditional to Internet Financial Reporting (IFR). Beside that, there is many companies efforts to reduced the asi...
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PENGARUH SUKU BUNGA DEPOSITO, KURS RUPIAH-USD, TINGKAT INFLASI, IHSG DAN VOLUME TRANSAKSI TERHADAP HARGA OBLIGASI PEMERINTAH RI (SUN)
Sukanto, Eman
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 4
, No 2
(2009)
Government bonds, in the U.S. named T-Bone, in Indonesia called the SUN is the government’s financial instruments to absorb funds from the market. The objective is to close the budget deficit, helped the banking restructuring, or other funding needs that are considered important by the government. Bond investors are in great demand because it is safe (low risk).However, in addition to seeking safe, investors also expect a maximum return. Since 1999 until now the government has published a series...
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PERBANDINGAN PERSEPSI AUDITOR INTERNAL, AKUNTAN PUBLIK, DAN AUDITOR PEMERINTAH TERHADAP PENUGASAN FRAUD AUDIT DAN PROFIL FRAUD AUDITOR
Sukanto, Eman
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 4
, No 1
(2009)
The Fraud scheme that is happened in the government and commercial entity has a bad influence to the economic system and harmful to the stakeholders. A professional auditor as the locomotive to move good corporate governance and as a goalkeeper to prevent fraudulence has a great role to create a healthy and accountable economic system. Recent years, there are significant changes in the auditor profession. The change influenced by regulatory from foreignor domestic, directly or indirectly, demand...
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