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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 ... -
ANALISIS PERBEDAAN KUALITAS AUDIT BERDASARKAN PERSPEKTIF GENDER (STUDI KASUS PADA AUDITOR KAP DI SURABAYA)
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2011-12-09)Public Accountants are independent auditors who provide services primarily in the areas of audit financial statements made by his client. The responsibility of public accountant is to examine and give a fairness opinion ... -
SIMULASI IMPLEMENTASI SISTEM ACTIVITY BASED COSTING (ABC) DENGAN CONTINGENCY GRID MODEL PADA PT RIC
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-01-09)The determination of product unit cost using FBC system is perceived to not fulfill the function of accurate costing information provider due to cost distortion. Inaccuracy of overhead cost allocation cause the cost ... -
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 KONDISI KEUANGAN, REPUTASI AUDITOR, DISCLOSURE, DAN CORPORATE GOVERNANCE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (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)Going-concern problems are complex and continue to exist. Predict whether the company has the ability to maintain the continuity of their business is very important to be known and understood by the auditors, investors and ... -
PENGARUH PENGUNGKAPAN AKUNTANSI LINGKUNGAN TERHADAP KINERJA PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL INTERVENING
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-01-09)Company Environmental Accounting Disclosure is measured by company’s information about environmental activities conducted by the company it self, including all the environmental expenses for that activities. Environmental ... -
PENGARUH KONSERVATISME TERHADAP ASIMETRI INFORMASI PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-01-10)The convergent of Standar Akuntansi Keuangan (SAK) with International Financial Reporting Standards (IFRS), cause principle of conservatism in accounting is left behind. But in the other hand, this principle gives much ... -
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 ... -
ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA PERUSAHAAN DAN KINERJA PASAR (Studi Empiris Pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia)
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-01-11)The aims of this research are to analyze the influence of Corporate Social Responsibility (CSR) to financial performance and market performance. Size and leverage is used as control variable. Samples of this research are ... -
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROPORSI KOMISARIS INDEPENDEN SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Industri Perbankan yang Terdaftar di Bursa Efek Indonesia)
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-01-11)Nowadays, companies are required not only concern with the interest of shareholders but also the company must stand on the triple bottom line, in which the company be responsible to social, environmental, and financial ... -
PENGARUH PROFITABILITAS, PENGUNGKAPAN, DAN LEVERAGE TERHADAP INDIKASI PERATAAN LABA : STUDI EMPIRIS PERUSAHAAN MANUFAKTUR DI INDONESIA
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-01-11)Financial statements is a tool that describes the financial condition of the company in a period and examined by external parties. External users of financial statements such as investors and creditors, read the company's ... -
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 SKEPTISISME PROFESIONAL AUDITOR, ETIKA PROFESI, DAN PENGALAMAN AUDIT TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR DI SURABAYA
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-01-12)The existence of conflict of interest between management and owners has caused the development of public accountant profession in Indonesia. Management and external users need auditor’s service as an independent party who ... -
PENGARUH ANALISIS CAPITAL, ASSETS, MANAGEMENT, EARNINGS, LIQUIDITY (CAMEL) TERHADAP KONDISI KESEHATAN KEUANGAN PERBANKAN (Studi Empiris pada Industri Perbankan yang terdaftar di Bursa Efek Indonesia)
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-01-12)Banks are the industry that deal with the collection of funds from the society and distribute them for the purpose to earn income. Banks should be able to keep the confidence of the people who put their fund with the banks. ... -
EVALUASI PERHITUNGAN BIAYA BERBASIS ACTIVITY-BASED COSTING SERTA ANALISIS AKTIVITAS RANTAI NILAI UNTUK EFISIENSI PADA PT. SI DI SURABAYA
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-01-13)The impact of globalization led many companies competing to set prices that are competitive in the market. The calculation of the Cost of Goods Sold (COGS), which consists of raw material costs, direct labor costs, and ... -
PENGARUH KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SEBAGAI VARIABEL PEMODERASI
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-01-13)Researches on the influence of environmental performance and Corporate Social Responsibility (CSR) disclosure on financial performance have inconclusive results. This condition drives researcher to use CSR Disclosure as a ... -
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 STRUKTUR MODAL DAN KUALITAS AUDIT TERHADAP EARNING RESPONSE COEFFICIENT
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-05-07)Financial reports information has big influences toward the decisions made by investor when they have to make investment decisions, especially the information about earnings. This information will affect investors in making ... -
ANALISIS PENGARUH FAKTOR LINGKUNGAN EKSTERNAL TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2007-2010
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-05-07)The success of a business can not be separated from its environmental aspect. Every stage of growth resulted from internal and external factors. The existence of external factors also plays important role in determining ... -
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 ...