Browsing Accounting by Title
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Pengaruh auditor specialization, audit tenure dan KAP reputation terhadap audit report lag dengan masa pelaporan tahun 2019 dan 2020 pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia = The effect of auditor specialization, audit tenure and KAP Reputation in the reporting period of 2019 and 2020 in Manufacturing Companies listed on the Indonesia Stock Exchange
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2021-08-27)Penelitian ini menganalisis pengaruh negatif Auditor Specialization, Audit Tenure dan KAP Reputatation terhadap Audit Report Lag dengan masa pelaporan tahun 2019 dan 2020. Objek penelitian ini adalah perusahaan manufaktur ... -
PENGARUH BIAYA KUALITAS TERHADAP TINGKAT PENJUALAN DENGAN JUMLAH BARANG RUSAK SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR PT. KS
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2019-08-06)PT. KS is a manufacturing company in the City of Surabaya. PT. KS has several problems regarding quality costs that are applied in the production process. Quality costs at PT. KS has been applied for a long time, this makes ... -
Pengaruh biaya lingkungan pada CSR terhadap rasio PBV dan ROA pada perusahaan sektor infrastruktur, utilitas dan transportasi yang terdaftar di BEI pada periode 2014-2019
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2020-12-18)Presiden Joko Widodo yang akrab dipanggil Jokowi, sedang melakukan pembangunan infrastruktur besar-besaran di seluruh Indonesia sejak terpilihnya beliau di tahun 2014 kemarin. Pembangunan infrastruktur ini juga merupakan ... -
Pengaruh efektivitas dan efisiensi penerapan e-Faktur, sanksi PPN, dan pelayanan fiskus terhadap kepatuhan pengusaha kena pajak di Kota Surabaya
(2020-09-14)Pajak merupakan sumber penerimaan negara, salah satu jenis pajak yang berkontribusi besar terhadap penerimaan negara yaitu Pajak Pertambahan Nilai (PPN) yang sering ditemui dalam kehidupan sehari-hari. Namun adanya penggunaan ... -
PENGARUH FAKTOR EKSTERNAL DAN INTERNAL TERHADAP KtrNERIA BANK (Studi Empiris Pada Bank Umum di BEI tahun 2007-24rc)
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-05-08)Bank function as intermediaries between the providers of funds with who need of funds, requires banks to further improve its performance. The purpose of this research is to examine and analyze the influence of the external ... -
Pengaruh fraud pentagon terhadap indikasi fraudulent financial statement pada perusahaan manufaktur yang terdaftar di bursa efek indonesia 2016-2018
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2020-09-14)Kecurangan laporan keuangan dalam perusahaan sudah tidak asing lagi, kecurangan laporan keuangan dapat dilakukan oleh perusahaan yang besar, atau perusahaan yang kecil, atau bisa juga perusahaan yang go publik, atau non ... -
PENGARUH GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP INTENSITAS PERAN AKUNTAN MANAJEMEN DENGAN SISTEM REWARD SEBAGAI VARIABEL MODERASI
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2019-09-05)The success of a company is not only determined by external factors such as profits earned by the company, it is also accepted by the company's internal factors such as the leadership style and organizational culture ... -
PENGARUH INFORMASI AKUNTANSI DAN NON AKUNTANSI TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2011-01-11)Bond rating is one that should be considered by investors before making an investment bond. This is because bond rating provides an informative statement and provides signals about the probability of failure of a company's ... -
Pengaruh Informasi Akuntansi dan Non Akuntansi Terhadap Peringkat Obligasi Perusahaan Terdaftar di Bursa Efek Indonesia
(UPH Surabaya, 2012-06-08)Tujuan penelitian ini adalah menguji secara empiris pengaruh informasi akuntansi dan non akuntansi terhadap peringkat obligasi. Penelitian dilakukan terhadap perusahaan non perbankan dan keuangan terdaftar di BEI dan ... -
Pengaruh insentif pajak, e-commerce, dan literasi keuangan terhadap keberlangsungan usaha mikro, kecil, menengah di Sidoarjo pada saat pandemi covid 19 tahun 2020 = The effect of tax incentives, e-commerce, and financial literature on the sustainability of micro, small, medium businesses in Sidoarjo during the covid 19 pandemic of 2020
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2021-08-27)Tahun 2020 adalah salah satu tahun terberat yang dialami UMKM, hal itu dikarenakan adanya pandemi Covid 19 tahun 2020 diseluruh dunia termasuk Indonesia. Dengan kejadian tersebut, banyak keuangan UMKM yang turun secara ... -
PENGARUH INTELLECTUAL CAPITAL TERHADAP FINANCIAL PERFORMANCE, GROWTH, DAN MARKET VALUE
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-05-14)Intellectual capital (IC) that consists of human capital, structural capital, and customer capital has a key role in the effort to increase the value of a company. This is due to the awareness that IC is one of the resources ... -
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2013-05-24)The emerging of knowledge based industry era indicate that corporate from various industrial sector, particularly from banking sector have been using intangible asset as one of corporate main resource to keep corporate ... -
PENGARUH INVESTMENT OPPORTUNITY SET, KEPUTUSAN PENDANAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2007-2010)
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-01-09)The objectives of this research to examine the effect of investment opportunity set (IOS), financing decision and dividend policy towards firm value. IOS variable that used to explore corporate investment decisions is ... -
PENGARUH KARAKTERISTIK DEWAN TERHADAP KONSERVATISMA AKUNTANSI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2007 – 2010)
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-01-10)Financial statement includes earning information that might be manipulated by management. Accounting conservatism is a principle that emphasizes prudent action in reporting earning which could prevent the opportunistic ... -
PENGARUH KEBIJAKAN KENAIKAN PPN ATAS ROKOK TERHADAP DAYA BELI KONSUMEN STUDI PADA KOTA SURABAYA DAN SIDOARJO
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2017-08-11)The number of smokers in Indonesia is increasing from year to year. Indonesia is the third country with the largest number of smokers in the world after China and India. One of the government's efforts in reducing the ... -
PENGARUH KEBIJAKAN PAJAK DAN PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN FORMAL WAJIB PAJAK UMKM SEPATU DAN SANDAL DI MOJOKERTO
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-01-13)Tax is people levy to government that used to pay general expenditure. Nowadays, tax collection system applied in Indonesia is a self assessment system. Based on that system, the government gives the authority and confidence ... -
PENGARUH KEBIJAKAN PENGHASILAN TIDAK KENA PAJAK (PTKP) TERHADAP PENERIMAAN PAJAK, KONSUMSI, DAN SIMPANAN MASYARAKAT
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2016-08-09)Global financial crisis caused the declining of performance of the world economy, so it needs a policy to overcome economic growth slowdown. Fiscal policy set by government is non-taxable income policy. Non-taxable ... -
PENGARUH KECAKAPAN MANAJERIAL TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL PEMODERASI
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-01-11)Earning is part of the important components in a financial statement. We can measure the performance of a company by looking at the earning that the firm earns. However, Problems will occur when earning used to measure the ... -
Pengaruh kecerdasan spiritual, kecerdasan emosional, kecerdasan intelektual, komitmen organisasi, dan kompetensi terhadap kinerja auditor di kantor akuntan publik
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2020-09-20)Setiap manusia memiliki karunia dalam bentuk kecerdasan spiritual, kecerdasan emosional, dan kecerdasan intelektual atau yang sering disebut dengan multiple intelligence. Apabila potensi tersebut dapat dimanfaatkan dengan ... -
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, UKURAN PERUSAHAAN, TIPE INDUSTRI DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN AKUNTANSI LINGKUNGAN
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-11-26)Environmental degradation issue is a concern by many stakeholders such as society, creditors, investors, and government. However, there are many companies do not aware about environmental sustainability because they think ...