发布求助
文献互助 智能选刊 最新文献

Jurnal Akuntansi dan Governance最新文献

筛选
英文 中文
Determinan Kualitas Audit Dengan Tenure Audit Sebagai Variabel Moderasi 准确度审计质量保证为温和型变量
Jurnal Akuntansi dan Governance Pub Date : 2021-07-16 DOI: 10.24853/JAGO.2.1.40-52
Farhah Nabila, Siti Hartinah
{"title":"Determinan Kualitas Audit Dengan Tenure Audit Sebagai Variabel Moderasi","authors":"Farhah Nabila, Siti Hartinah","doi":"10.24853/JAGO.2.1.40-52","DOIUrl":"https://doi.org/10.24853/JAGO.2.1.40-52","url":null,"abstract":"This study aims to examine various factors that can affect audit quality moderated by tenure audit. The data analysis method used is the Moderated Regression Analysis. The results of this study indicate that independence, audit fees, and tenure audits have a positive and significant influence on audit quality. Meanwhile, time budget pressure has a negative and significant effect on audit quality. And tenure audit moderates independence, time budget pressure, audit fees have a positive and significant influence","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114342062","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 Stock Price: Studi Empiris pada Perusahaan Properti dan Real Estat 股票期权价格:房地产公司实证研究
Jurnal Akuntansi dan Governance Pub Date : 2021-07-16 DOI: 10.24853/JAGO.2.1.1-13
D. K. Wardhani, Henny Mulyati
{"title":"Determinan Stock Price: Studi Empiris pada Perusahaan Properti dan Real Estat","authors":"D. K. Wardhani, Henny Mulyati","doi":"10.24853/JAGO.2.1.1-13","DOIUrl":"https://doi.org/10.24853/JAGO.2.1.1-13","url":null,"abstract":"This study is conducted to analyze the determinant of stock price simultaneously and partially in Property and Real Estate (RE) Exchange in 2014-2019. The type of this research used quantitative with the causal associative method. The use of purposive sampling technique is in accordance with the criteria for determining the research sample. The finding of the research shows that leverage, profitability, and market value simultaneously affect the stock price by 44,6% as well as partially effect stock price with a value of 248.159 on DER, 1066.566 on NPM, and a value of 19.922 on PER.","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114259946","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 Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 公司在印尼证券交易所注册制造公司的价值保证
Jurnal Akuntansi dan Governance Pub Date : 2021-07-16 DOI: 10.24853/JAGO.2.1.25-39
J. Julia, H. Umar
{"title":"Determinan Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia","authors":"J. Julia, H. Umar","doi":"10.24853/JAGO.2.1.25-39","DOIUrl":"https://doi.org/10.24853/JAGO.2.1.25-39","url":null,"abstract":"This study aims to find out the factors that determine the value of the company. The research method used is quantitative method. The population of this research is a manufacturing company listed on the Indonesia Stock Exchange during 2015-2018 with sampling techniques in the form of purposive sampling so that 14 companies were selected as final samples. The data analysis performed is multiple linear regression. The result of this research shows that profitability, age of company and capital structure has a positive effect on firm value while managerial ownership, independent board of commissioner, audit committee, firm size, dividend policy, company productivity and liquidity did not have influence on firm value","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115434628","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
Pengaruh Financial Distress dan Ukuran Perusahaan Terhadap Manajemen Laba dengan Kepemilikan Manajerial sebagai Variabel Moderasi 金融萎缩症和企业规模对利润管理的影响，管理所有权为适度变量
Jurnal Akuntansi dan Governance Pub Date : 2021-07-16 DOI: 10.24853/JAGO.2.1.53-65
Bahiy Muhammad Tsaqif, Wulandari Agustiningsih
{"title":"Pengaruh Financial Distress dan Ukuran Perusahaan Terhadap Manajemen Laba dengan Kepemilikan Manajerial sebagai Variabel Moderasi","authors":"Bahiy Muhammad Tsaqif, Wulandari Agustiningsih","doi":"10.24853/JAGO.2.1.53-65","DOIUrl":"https://doi.org/10.24853/JAGO.2.1.53-65","url":null,"abstract":"Exploration of the effect of financial distress and company size on earnings management with managerial ownership as a moderation variable into the purpose of this study. The use of quantitative and causal methods is the basis of this study supported by the population in the form of a state-owned enterprise company listed on the Indonesia Stock Exchange during the 2015-2019 and purposive sampling period as the basis for determining the sample. Multiple linear regression and moderated regression analysis are selected as data analysis techniques. Based on the results of statistical tests show that partially, financial distress and the size of the company have a significant negative effect on earnings management. Furthermore, Financial Distress moderated by managerial leadership has a significant negative effect on earnings management, as well as the size of the company moderated by managerial ownership has a significant positive effect on earnings management.","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127198656","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: 7
Efektivitas Peran Audit Internal Syariah: Studi Literatur Terbatas 伊斯兰教内部审计作用的有效性:文献研究是有限的
Jurnal Akuntansi dan Governance Pub Date : 2021-07-16 DOI: 10.24853/JAGO.2.1.14-24
Lukman Hakim
{"title":"Efektivitas Peran Audit Internal Syariah: Studi Literatur Terbatas","authors":"Lukman Hakim","doi":"10.24853/JAGO.2.1.14-24","DOIUrl":"https://doi.org/10.24853/JAGO.2.1.14-24","url":null,"abstract":"The Islamic financial Institutions (IFI) governance structure required an internal shariah auditors to assist the duties of Shariah Supervisory Board (SSB). Internal audit was a key player besides SSB, External auditors and the Audit and Governance Committees (AGC). This study was to examine the effectiveness of the role of internal shariah auditors. By adopting limited literature review of indexed international journals was used in this study. The result of the study based on limited literature data sources were the effevtiveness of internal shariah audit on internal audit organizations ini the Good Corporate Governance (GCG) structure, namely the structure, requirements and processes of internal shariah audit. In addition, internal and external factors also affected the effectiveness of internal shariah audit. The Role of the AGC affected the effectiveness of internal audit. Governance and internal audit of Shariah non compliant income were important parts of risk management in IFI","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123898445","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 Profitabilitas Industri Perbankan yang Terdaftar di Bursa Efek Indonesia 印度尼西亚证券交易所注册的银行业盈利能力决定
Jurnal Akuntansi dan Governance Pub Date : 2021-07-16 DOI: 10.24853/JAGO.2.1.66-75
Liza Rahmayani, Dahlia Tri Anggraini
{"title":"Determinan Profitabilitas Industri Perbankan yang Terdaftar di Bursa Efek Indonesia","authors":"Liza Rahmayani, Dahlia Tri Anggraini","doi":"10.24853/JAGO.2.1.66-75","DOIUrl":"https://doi.org/10.24853/JAGO.2.1.66-75","url":null,"abstract":"This research aims to find out the determinants of profitability in banking companies. This research is quantitative with the population of banking companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019, and used purposive sampling techniques that obtained samples of 27 banking companies. Data analysis techniques in this research is descriptive statistical analysis and panel data regression. This study obtained the results that BI rate, inflation, and Non Performing Loan (NPL) simultaneously have a significant effect on profitability. While partially, BI rate and inflation have insignificant negative effect on profitability, and NPL has a significant negative effect on profitability.","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128896289","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
Studi Literatur Riset Akuntansi Dan Keuangan Masjid 清真寺会计和财务研究文学
Jurnal Akuntansi dan Governance Pub Date : 2021-01-14 DOI: 10.24853/JAGO.1.2.104-112
Dwi Rizka Maulia, Ahmad Baehaqi
{"title":"Studi Literatur Riset Akuntansi Dan Keuangan Masjid","authors":"Dwi Rizka Maulia, Ahmad Baehaqi","doi":"10.24853/JAGO.1.2.104-112","DOIUrl":"https://doi.org/10.24853/JAGO.1.2.104-112","url":null,"abstract":"Managing resources originating from the congregation, mosques as non-profit religious organizations are encouraged to be transparent and accountable by implementing good accounting and financial management. Thus, a number of researches related to accounting and financial management of mosques have been conducted. This study uses descriptive analysis to review 102 national and international articles related to accounting and financial management of mosques published from 2010 to 2019. The result shows that the highest number of studies was conducted in 2018 and 2019 while Indonesia and Malaysia were the top two countries where the studies were conducted. Furthermore, the comparison between quantitative research and combined methods is still less than that of the qualitative approach. In addition, most research topics put their focus discussing about mosque management and accountability. ","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125508097","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: 3
Determinan Kualitas Laporan Keuangan 保证质量报表
Jurnal Akuntansi dan Governance Pub Date : 2020-07-11 DOI: 10.24853/JAGO.1.1.47-56
W. Pratiwi, Utami Diyah Lestary
{"title":"Determinan Kualitas Laporan Keuangan","authors":"W. Pratiwi, Utami Diyah Lestary","doi":"10.24853/JAGO.1.1.47-56","DOIUrl":"https://doi.org/10.24853/JAGO.1.1.47-56","url":null,"abstract":"This research is in the context of understanding the extent to which human resource competencies, the use of information technology and the application of the accrual basis method affect the quality of financial statements. The population of this research is companies in the Central Jakarta and East Jakarta areas using primary data. The sampling technique in this research uses the stratified random sampling method in which the population has heterogeneous members with disproportionate strata. Multiple linear regression analysis as a data analysis technique. The results of this research indicate that the competence of human resources, the use of information technology and the application of the accrual basis method either partially or simultaneously have a positive and significant effect on the quality of financial statements","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126414484","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
首页 上一页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：604180095
Book学术官方微信