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ANALISIS PENGARUH PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH
Widaryanti, Widaryanti
; Pancawardani, Nurul Latifah
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 15
, No 2
(2020)
This study aims to determine the Accounting Control, Reporting System, and Clarity of the Targeted Budget for the Accountability of Government Institutions Performance. Methods of collecting data through a questionnaire given directly to the Head of Finance and Finance staff in all Regional Work Units (SKPD) in the City of Semarang. The test technique used is the validity test, reliability test, classic assumption test includes normality test, multicollinearity test, and heteroscedasticity test....
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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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