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CORPORATE SUSTAINABILITY PERFORMANCE AND FINANCIAL PERFORMANCE: MODERATING EFFECT OF BOARD COMPOSITION 公司可持续发展绩效与财务绩效:董事会构成的调节效应
Akurasi : Jurnal Studi Akuntansi dan Keuangan Pub Date : 2021-12-24 DOI: 10.29303/akurasi.v4i2.111
F. Nurlaily, Ahadiyah Adinia Rahmi
{"title":"CORPORATE SUSTAINABILITY PERFORMANCE AND FINANCIAL PERFORMANCE: MODERATING EFFECT OF BOARD COMPOSITION","authors":"F. Nurlaily, Ahadiyah Adinia Rahmi","doi":"10.29303/akurasi.v4i2.111","DOIUrl":"https://doi.org/10.29303/akurasi.v4i2.111","url":null,"abstract":"This study analyzes the moderating effect of the composition of female directors and the composition of independent directors on CSP and ROA. The purpose of this study is to analyze the effect of the disclosure of Corporate Sustainability Performance (CSP) on the Return on Assets (ROA) as a proxy for the company's financial performance. The population of this study is companies listed on the SRI-KEHATI index during the period November 2016– October 2019. The research hypotheses were tested using linear regression analysis and moderated regression analysis. The study results found that CSP has a significant effect on the company's ROA. The better and more complete the CSP disclosure, the higher the ROA. Furthermore, the composition of female and independent directors does not significantly affect CSP on corporate financial performance. This study implies that female directors and the composition of the independent board are more for compliance with regulatory requirements.","PeriodicalId":226028,"journal":{"name":"Akurasi : Jurnal Studi Akuntansi dan Keuangan","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128803639","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
WIRAUSAHA SEBAGAI PREFERENSI KARIR MAHASISWA AKUNTANSI: PENJELASAN MODEL TERINTEGRASI 企业家作为会计专业学生的职业偏好:集成模型解释
Akurasi : Jurnal Studi Akuntansi dan Keuangan Pub Date : 2021-12-24 DOI: 10.29303/akurasi.v4i2.105
Adetia Resa Saputri, Muamar Nur Kholid
{"title":"WIRAUSAHA SEBAGAI PREFERENSI KARIR MAHASISWA AKUNTANSI: PENJELASAN MODEL TERINTEGRASI","authors":"Adetia Resa Saputri, Muamar Nur Kholid","doi":"10.29303/akurasi.v4i2.105","DOIUrl":"https://doi.org/10.29303/akurasi.v4i2.105","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis determinan mahasiswa akuntansi untuk berwirausaha dengan mengintegrasikan Theory of Planned Behavior (TPB), dan Entrepreneurial Event Theory (EET) dalam model penelitiannya. Sampel penelitian ini merupakan mahasiswa Akuntansi yang sedang mengambil studi di Yogyakarta. Data diperoleh melalui penyebaran kuesioner dan dianalisis dengan menggunakan Structural Equation Model – Partial Least Square (SEM-PLS) dengan bantuan software SmartPLS 3.0. Hasil analisis menunjukkan bahwa attitude berpengaruh signifikan positif terhadap perceived desirability, dan injunctive norm serta perceived behavioral control berpengaruh signifikan positif terhadap perceived feasibility. Hasil analisis juga menunjukkan bahwa perceived desirability dan perceived feasibility berpengaruh positif signifikan terhadap niat mahasiswa akuntansi berwirausaha. Implikasi praktis dan teoritis dibahas lebih lanjut berdasarkan hasil analisis yang ada.","PeriodicalId":226028,"journal":{"name":"Akurasi : Jurnal Studi Akuntansi dan Keuangan","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116789449","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
MEKANISME CORPORATE GOVERNANCE DAN RISK DISCLOSURES: STUDI PADA ANNUAL REPORT BANK DEVISA DI INDONESIA
Akurasi : Jurnal Studi Akuntansi dan Keuangan Pub Date : 2021-12-24 DOI: 10.29303/akurasi.v4i2.124
Nina Febriana Dosinta
{"title":"MEKANISME CORPORATE GOVERNANCE DAN RISK DISCLOSURES: STUDI PADA ANNUAL REPORT BANK DEVISA DI INDONESIA","authors":"Nina Febriana Dosinta","doi":"10.29303/akurasi.v4i2.124","DOIUrl":"https://doi.org/10.29303/akurasi.v4i2.124","url":null,"abstract":"Otoritas Otoritas Jasa Keuangan telah menyusun Roadmap Keuangan Berkelanjutan dalam jangka panjang 2020-2024 yang menekankan pada integrasi risk management, corporate governance, penilaian tingkat kesehatan bank dan keuangan berkelanjutan. Penelitian ini bertujuan menguji pengaruh mekanisme corporate governance terhadap risk disclosures pada 11 bank devisa yang terdaftar di Bursa Efek Indonesia dalam era Roadmap Keuangan Berkelanjutan dengan menggunakan analisis regresi berganda data panel Generalized Least Square. Metode content analysis digunakan pada annual report periode 2015-2020 untuk menilai risk disclosures. Hasil penelitian mengungkapkan bahwa frekuensi rapat dewan komisaris, ukuran komite audit, dan frekuensi rapat komite audit sebagai proksi dari mekanisme corporate governance berpengaruh signifikan terhadap risk disclosures. Temuan penelitian ini mengimplikasikan bahwa hadirnya struktur pengawasan dalam suatu perusahaan berperan penting dalam mendeteksi risk disclosures.","PeriodicalId":226028,"journal":{"name":"Akurasi : Jurnal Studi Akuntansi dan Keuangan","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115418829","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
BAGAIMANA KINERJA USAHA MENENGAH DI MASA PANDEMI COVID-19? COVID-19大流行中的中型企业表现如何?
Akurasi : Jurnal Studi Akuntansi dan Keuangan Pub Date : 2021-12-24 DOI: 10.29303/akurasi.v4i2.118
Lintang Kenisah Melania, Yulina, Cendra
{"title":"BAGAIMANA KINERJA USAHA MENENGAH DI MASA PANDEMI COVID-19?","authors":"Lintang Kenisah Melania, Yulina, Cendra","doi":"10.29303/akurasi.v4i2.118","DOIUrl":"https://doi.org/10.29303/akurasi.v4i2.118","url":null,"abstract":"Pandemi Covid-19 menyebabkan tingginya ketidakpastian lingkungan yang terjadi. Oleh karena itu, untuk meminimalisir kondisi ketidakpastian tersebut, penggunaan akuntansi manajemen strategis menjadi penting dalam rangka meningkatkan kinerja organisasi. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kinerja usaha menengah, yaitu faktor ketidakpastian lingkungan dan penggunaan akuntansi manajemen strategis. Faktor-faktor tersebut diuji secara empiris menggunakan pendekatan kuantitatif dengan jenis penelitian penjelasan. Data pada penelitian ini merupakan data primer yang didapatkan dari kuesioner dengan target responden akuntan manajemen di usaha menengah yang terletak di Provinsi Banten. Teknik analisis data dilakukan dengan model persamaan struktural (SEM) - Lisrel. Hasil dari penelitian ini menunjukkan bahwa ketidakpastian lingkungan berpengaruh positif terhadap kinerja usaha menengah, tetapi tidak berpengaruh terhadap penggunaan akuntansi manajemen strategis. Sementara itu, penggunaan akuntansi manajemen strategis berpengaruh positif terhadap kinerja usaha menengah. Implikasi  penelitian ini memberikan  rekomendasi kebijakan bagi usaha menengah dalam rangka meningkatkan kinerja dan menjaga keberlangsungan usaha dalam masa pandemi Covid-19.","PeriodicalId":226028,"journal":{"name":"Akurasi : Jurnal Studi Akuntansi dan Keuangan","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124134186","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
A COMPARISON OF UNDERWRITER REPUTATION MEASUREMENT METHODS IN EXPLAINING IPO STOCK PERFORMANCE 承销商声誉衡量方法在解释ipo股票表现中的比较
Akurasi : Jurnal Studi Akuntansi dan Keuangan Pub Date : 2021-12-23 DOI: 10.29303/akurasi.v4i2.85
A. Teja
{"title":"A COMPARISON OF UNDERWRITER REPUTATION MEASUREMENT METHODS IN EXPLAINING IPO STOCK PERFORMANCE","authors":"A. Teja","doi":"10.29303/akurasi.v4i2.85","DOIUrl":"https://doi.org/10.29303/akurasi.v4i2.85","url":null,"abstract":"This study objective compares the underwriter reputation, measured by a different method, in explaining Initial Public Offering (IPO) performance. The reputation is measured based on underwriter IPO frequency and deal value. The underwriter's reputation is then ranked and categorized into quartiles. We use cross-section regression methods to test the effect of different underwriter reputation measurement methods on IPO performance. The dependent variable is short-term and long-term IPO performance. The independent variable is four underwriter reputation categories represented by three-level dummy variables. We found that only underwriter reputation measured by IPO frequency can explain IPO performance. The findings suggest IPO frequency help underwriter understand the market condition and value IPO more accurately. Firms that want to reduce the cost of IPO underpricing should choose underwriters with a higher IPO frequency.","PeriodicalId":226028,"journal":{"name":"Akurasi : Jurnal Studi Akuntansi dan Keuangan","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117276983","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
PENGARUH LEVERAGE, CAPITAL INTENSITY, KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE
Akurasi : Jurnal Studi Akuntansi dan Keuangan Pub Date : 2021-12-23 DOI: 10.29303/akurasi.v4i2.122
Sevi Lestya Dewi, R. M. Oktaviani
{"title":"PENGARUH LEVERAGE, CAPITAL INTENSITY, KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE","authors":"Sevi Lestya Dewi, R. M. Oktaviani","doi":"10.29303/akurasi.v4i2.122","DOIUrl":"https://doi.org/10.29303/akurasi.v4i2.122","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh leverage, capital intensity, komisaris independen, dan kepemilikan institusional terhadap tax avoidance. Penelitian ini termasuk penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020. Sebanyak 75 sampel dipilih dengan metode purposive sampling, dan dianalisis menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa komisaris independen berpengaruh signifikan negatif terhadap tax avoidance, sedangkan leverage, capital intensity, dan kepemilikan institusional tidak berpengaruh signifikan terhadap tax avoidance. Hasil penelitian mengimplikasikan peran pengawasan dan monitoring dalam menerapkan perencanaan pajak perusahaan yang optimal untuk menurunkan tingkat tax avoidance.","PeriodicalId":226028,"journal":{"name":"Akurasi : Jurnal Studi Akuntansi dan Keuangan","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125324232","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 9
WHAT FACTORS AFFECT STUDENTS’ WHISTLEBLOWING INTENTIONS? 哪些因素影响学生的举报意图?
Akurasi : Jurnal Studi Akuntansi dan Keuangan Pub Date : 2021-12-23 DOI: 10.29303/akurasi.v4i2.102
Sri Pujiningsih, Rafita Yayang Nuraini
{"title":"WHAT FACTORS AFFECT STUDENTS’ WHISTLEBLOWING INTENTIONS?","authors":"Sri Pujiningsih, Rafita Yayang Nuraini","doi":"10.29303/akurasi.v4i2.102","DOIUrl":"https://doi.org/10.29303/akurasi.v4i2.102","url":null,"abstract":"Accounting students' courageous behavior in exposing fraud or violation is critical for their future careers as accountants and other professions. This paper attempts to explain the variables that influence whistleblowing intentions through the Theory of Planned Behavior (TPB) lens. This study used a survey to gather data from 154 accounting students. The effect of attitude variables, subjective norms, and behavioral control on accounting students' whistleblowing intentions was examined using a regression test. The regression analysis indicated that all three variables influenced whistleblowing intentions positively. Among the three variables, attitude towards behavior has the biggest impact on whistleblowing intentions, at 37%. This could be interpreted as the need of building accounting students' attitude character to encourage whistleblowing action. Accounting lecturers, as indicators of student subjective norms, play a critical role in developing these characters. This study has theoretically confirmed the applicability of the TPB. The findings of this study assist policymakers in developing a university-based whistleblowing system.","PeriodicalId":226028,"journal":{"name":"Akurasi : Jurnal Studi Akuntansi dan Keuangan","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127677455","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
DETERMINAN MANIPULASI AKUNTANSI DI LAPORAN KEUANGAN DENGAN RASIO INVESTASI BERBASIS AKRUAL 会计操纵会计在财务报表中以AKRUAL为基础的投资比
Akurasi : Jurnal Studi Akuntansi dan Keuangan Pub Date : 2021-12-23 DOI: 10.29303/akurasi.v4i2.110
Andy Lau Andy Lau, Serly
{"title":"DETERMINAN MANIPULASI AKUNTANSI DI LAPORAN KEUANGAN DENGAN RASIO INVESTASI BERBASIS AKRUAL","authors":"Andy Lau Andy Lau, Serly","doi":"10.29303/akurasi.v4i2.110","DOIUrl":"https://doi.org/10.29303/akurasi.v4i2.110","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh rasio investasi berbasis akrual dalam penentuan manipulasi akuntansi pada perusahaan publik terdaftar di Bursa Efek Indonesia periode 2015-2019. Penentuan manipulasi akuntansi dianalisis dari rasio investasi berbasis akrual seperti laba per saham, dividen per saham, price earnings ratio, dividend ratio, total share profitability, dan dividend profitability. Hasil penelitian menunjukkan hanya price earnings ratio dan total share profitability yang signifikan memengaruhi penentuan manipulasi akuntansi, yang mengindikasikan bahwa manajemen perusahaan yang ingin mencapai target laba yang sudah ditentukan cenderung melakukan manajemen laba. Hasil penelitian ini mengimplikasikan bahwa manajemen memiliki motif untuk melakukan manipulasi terhadap laporan keuangan untuk bisa menunjukkan nilai price earnings ratio dan total share profitability yang paling bagus untuk meningkatkan kepercayaan investor sehingga berdampak pada peningkatan harga saham perusahaan.","PeriodicalId":226028,"journal":{"name":"Akurasi : Jurnal Studi Akuntansi dan Keuangan","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133853713","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
ANALISIS DETERMINAN TAX MORALE PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM)
Akurasi : Jurnal Studi Akuntansi dan Keuangan Pub Date : 2021-12-23 DOI: 10.29303/akurasi.v4i2.119
Hanik Susilawati Muamarah, Nurhidayati, Riani Budiarsih
{"title":"ANALISIS DETERMINAN TAX MORALE PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM)","authors":"Hanik Susilawati Muamarah, Nurhidayati, Riani Budiarsih","doi":"10.29303/akurasi.v4i2.119","DOIUrl":"https://doi.org/10.29303/akurasi.v4i2.119","url":null,"abstract":"Penelitian ini mendiskusikan tentang determinan yang membentuk moral pajak (tax morale) pelaku Usaha Mikro Kecil dan Menengah (UMKM), dengan fokus pada faktor-faktor yang mempengaruhi kepatuhan sukarela wajib pajak UMKM.  Kepercayaan terhadap pemerintah, pengetahuan perpajakan, dan norma diprediksi  merupakan pembentuk utama kepatuhan sukarela wajib pajak yang mempengaruhi tax morale pelaku UMKM.  Pengujian dilakukan terhadap 66 pelaku UMKM yang merupakan peserta Program Beli Kreatif Lokal, menggunakan teknik simple random sampling yang selanjutnya dianalisis dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa kepercayaan terhadap pemerintah dan norma berpengaruh signifikan terhadap tax morale pelaku UMKM, sedangkan pengetahuan perpajakan tidak berpengaruh signifikan terhadap tax morale pelaku UMKM. Hasil penelitian ini mengimplikasikan bahwa pemerintah harus dapat menumbuhkan kepercayaan masyarakat agar terbentuk tax morale pada pelaku UMKM. ","PeriodicalId":226028,"journal":{"name":"Akurasi : Jurnal Studi Akuntansi dan Keuangan","volume":"109 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125986244","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
KETERLIBATAN DEWAN KOMISARIS DALAM KOMITE TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KEAHLIAN AKUNTANSI SEBAGAI VARIABEL MODERASI 专员委员会参与公司治理委员会的利润管理，会计技能为温和型变量
Akurasi : Jurnal Studi Akuntansi dan Keuangan Pub Date : 2021-12-23 DOI: 10.29303/akurasi.v4i2.114
Dwi Marlina Wijayanti, Siti Muskabikhul Khasanah, Slamet Haryono
{"title":"KETERLIBATAN DEWAN KOMISARIS DALAM KOMITE TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KEAHLIAN AKUNTANSI SEBAGAI VARIABEL MODERASI","authors":"Dwi Marlina Wijayanti, Siti Muskabikhul Khasanah, Slamet Haryono","doi":"10.29303/akurasi.v4i2.114","DOIUrl":"https://doi.org/10.29303/akurasi.v4i2.114","url":null,"abstract":"Tujuan penelitian ini adalah untuk menguji keterlibatan dewan komisaris sebagai ketua maupun anggota biasa di dalam komite nominasi, komite remunerasi, dan komite audit terhadap praktik manajemen laba yang dimoderasi oleh keahlian akuntansi anggota dewan komisaris. Data yang digunakan adalah laporan keuangan dari perusahaan manufaktur yang terdaftar di BEI pada tahun 2015 sampai dengan 2019. Hasil penelitian menunjukkan bahwa dewan komisaris yang terlibat dalam komite nominasi dan komite remunerasi signifikan dapat mengurangi praktik manajemen laba tetapi tidak berpengaruh signifikan apabila dewan komisaris terlibat dalam komite audit. Hasil lain menunjukkan bahwa dewan komisaris yang memiliki keahlian akuntansi memoderasi hubungan antara komite nominasi dan remunerasi terhadap manajemen laba, tetapi tidak demikian dengan komite audit. Implikasi penelitian ini menekankan pentingnya mengatur komposisi komite-komite dalam keanggotaan dewan komisaris sebagai bentuk penguatan tata kelola perusahaan untuk mengurangi praktik manajemen laba.","PeriodicalId":226028,"journal":{"name":"Akurasi : Jurnal Studi Akuntansi dan Keuangan","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115657572","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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