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PENGARUH TINGKAT KESULITAN KEUANGAN, MEKANISME GOOD CORPORATE GOVERNANCE, DAN KUALITAS KANTOR AKUNTAN PUBLIK TERHADAP KONSERVATISME AKUNTANSI: Studi Kasus Pada Perusahaan Properti dan Real Estate tahun 2009 – 2011
Novianti, Frida Putri
; Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 6
, No 2
(2018)
This study aims to examine the effect of the level of financial distress,corporate governance mechanisms and the quality of public accounting firmsto accounting conservatism. Accounting conservatism is the dependentvariable in this study is measured by the size of the accrual. Independentvariables measured include levels of financial distress, managerialownership,institutional ownership, the proportion of independent board,board size, audit committees, the number of partners who have permissiona...
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA STUDI EMPIRIS DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2008-2012
Kelerek, Kelerek
; Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 5
, No 2
(2018)
This study aims to examine variable-variable firm size, profitability,financial leverage, managerial ownership and devident payout ratio to findcompanies that perform income smoothing practices and that not doingincome smoothing practices listed in the Indonesia Stock Exchange (IDX) ofthe year 2008-2012. This study uses a quantitative approach, where the dataused for the study are the financial statements of the years 2008-2012. Thesamples are 265 companies for 5 years in companies listed on the...
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PENGARUH LDR DAN BOPO TERHADAP PERUBAHAN LABA PADA PERBANKAN DENGAN NIM SEBAGAI VARIABEL MODERATING
Supriyanti, Luluk
; Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 6
, No 1
(2018)
This study aims to determine whether the independent variables thatOperating Expenses to Operating Income and Loan to Deposit Ratio, andNet Interest Margin as a moderating variable jointly significantly affectearnings changes. As well as to determine which variable partial effect onearnings in the banking changes listed in Indonesian Banking Directory.Based on the above objectives, the study was conducted using purposivesampling method, meaning that the sample in this study were selected basedon...
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ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA
Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 7
, No 2
(2016)
The problem of this research is gap between some research variables thatwill be used. In this study the variables selected for additional variables is thevariable finance deposit ratio (FDR) which still occurs gap between researchersone with other researchers.The data to be used in the sample is obtained from thewebsite of Bank Indonesia as well as the bank's official website. The sample of thisresearch is taken by purposive sampling that is the method where the sampleselection on the characteri...
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PENGARUH NET INTEREST MARGIN (NIM) TERHADAP PERUBAHAN LABA PADA BPD DI INDONESIA DENGAN NON PERFORMING LOAN (NPL) SEBAGAI VARIABEL MODERATING
Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 5
, No 1
(2014)
Bank has a role in economic development as a mediation betweenthe parties requires that the excess funds to fund or otherwise. As bothparties are intermediaries profit into the banking purposes. Earningschanges of concern to determine future business prospects of the regionaldevelopment banks. This study aimed to analyze the influence of the NetInterest Margin (NIM) to changes in earnings with Non-PerformingLoan (NPL) as a moderating variable.The study was conducted atRegional Development Bank i...
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GAYA KEPEMIMPINAN TRANSFORMASIONAL UPAYA DAN SOLUSI
Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 1
, No 1
(2010)
Most of conflicts between subordinary and leader happened because of leadership style that not aceptable with subordinary. Subordinary often judge that their leader who manage the organization have an otoriter and straight behaviour, they never think about and subordinary needs.
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KEPUASAN NASABAH DAN MANAJEMEN HUBUNGAN NASABAH
Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 1
, No 1
(2010)
Kepuasan dan ketidakpuasan nasabah atas produk akan berpengaruh pada pola perilaku selanjutnya. Apabila nasabah merasa puas, maka dia akanmenunjukkan besarnya kemungkinan untuk kembali membeli produk yang sama. Kepuasan masih menjadi kunci dalam pencapaian loyalitas nasabah.Manajemen hubungan nasabah, merupakan strategi yang terarah dan tepat untuk mendukung penerapan Customer to Business atau Customer to Customer, sehingga kunci ke arah sukses jangka panjang dalam pencapaian kinerja dapat diwuj...
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