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PERANAN GOOD CORPORATE GOVERNANCE DALAM MEMODERASI PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
Putri, Sawitri Kemala
; Utomo, St. Dwiarso
Dinamika Akuntansi Keuangan dan Perbankan
Vol 10
, No 2
(2021)
Based on the data obtained, this study was made with intention of analyzing the role of good corporate govenance inmoderating profitability and company size against firm value in manufacturing companies listed on the IDX with 3years of observation, namely the 2017-2019 period. The independent variable is proxied using Return On Assets (ROA)as the profitability variable and SIZE as the firm size variable. The moderating variable is proxied using ManagerialOwnership (KM), while the dependent varia...
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BALANCED SCORECARD: FOKUS PADA PERSPEKTIF PELANGGAN: Studi Empiris di Ponpes
Machmuddah, Zaky
; Utomo, St. Dwiarso
; Setiawanta, Yulita
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 10
, No 1
(2019)
The aim of the research is to find an empirical evidence concerning the implementation of customer perspective of Balanced Scorecard (BSC) in Assalaam Islamic Modern Boarding School Surakarta (AIMBS Surakarta). It is a case study research. Qualitative research design is conducted using semi-structured interviews with 27 members from different stakeholders. Research findings showed that customer perspective of BSC and attributes in strategy map of BSC have been implemented well in AIMBS Surakarta...
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KETERKAITAN RELIGIUSITAS, GENDER, LoM DAN PERSEPSI ETIKA PENGGELAPAN PAJAK
Sofha, Dewi
; Utomo, St. Dwiarso
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 9
, No 2
(2018)
Tax evasion could be seen as an ethical deed or not depends on several factors. They are among others: gender, religiosity and Love of Money (LoM). The goal of the current research is to examine the effect of gender, religiosity, and LoM towards tax evasion ethical perception. The population of the research is undergraduate (S1) accounting students of private universities in Semarang. The sample used in the researchcovers the undergraduate accounting students of Dian Nuswanto...
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