Department of Accounting: Recent submissions
Now showing items 461-480 of 1291
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PENGARUH FLYPAPER EFFECT, PENDAPATAN ASLI DAERAH (PAD) DAN PRODUK DOMESTIK REGIONAL BRUTO (PDRB) TERHADAP BELANJA DAERAH
(FE UMY, 2018-04-21)This study aims to know the influence of General Allocation Fund (DAU), Special Allocation Fund (DAK), Sharing Revenue (DBH), Local Revenue (PAD), Gross Regional Domestic Product (PDRB) and flypaper effect to local ... -
ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN FREKUENSI RAPAT KOMITE AUDIT TERHADAP TINGKAT KEPATUHAN MANDATORY DISCLOSURE
(FE UMY, 2018-04-17)The study aimed to test and examine the empirical evidence about the effect of managerial ownership, institutional ownership, the proportion of independent board commissioners, and the frequency of audit committee meetings ... -
PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP KELENGKAPAN PENGUNGKAPAN KOMPENSASI MANAJEMEN KUNCI DI LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2014 DAN 2015)
(FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA, 2018-01-02)Penelitian ini bertujuan untuk menganalisis pengaruh struktur corporate governance, yakni kepemilikan keluarga, kepemiilikan manajerial, dan efektivitas komite audit, serta kualitas audit terhadap pengungkapan kompensasi ... -
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMERINTAH DAERAH
(FE UMY, 2018-03-19)The purpose of this research is to get empirical evidence about the effect of regional size, local revenue, dependence on the central government, capital expenditures and BPK audit findings on the performance of local ... -
ANALISIS PENERAPAN PSAK 109 TERHADAP LEMBAGA AMIL ZAKAT DI DAERAH ISTIMEWA YOGYAKARTA
(FE UMY, 2018-04-19)The study aims to review the compliance of the financial report of the LAZ to the Standards of financial accounting. The standards of financial accounting is PSAK 109 which regulates of the zakat accounting. LAZ is non-profit ... -
PERAN KEPUASAN KERJA DAN KOMITMEN ORGANISASI DALAM MEMEDIASI PENGARUH BUDAYA ORGANISASI TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB)
(FE UMY, 2018-03-31)The aim 0f this study is to analyze how big job satisfaction’s role and organizational commitment in mediating organizational culture on organizational citizenship behavior survey on PT. Mataram Tunggal Garment’s employee. ... -
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN MEKANISME GOOD CORPORATE GOVARNANCE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING
(FE UMY, 2018-04-28)The aims of this research is to analysis the effects of Corporate Social Responsibility disclosure and Good Corporate Govarnance Mechanism on Firm’s value with protability as moderating variable. Good Corporate Govarnance ... -
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL PEMODERASI
(FE UMY, 2018-01-17)This research is aimed at identifying the influence of financial performance and company size toward Corporate Responsibility disclosure with moderating variable of environmental performance. The objects of the research ... -
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN SISTEM REMUNERASI TERHADAP KINERJA MANAJERIAL PEMERINTAH MELALUI MOTIVASI SEBAGAI VARIABEL INTERVENING
(FE UMY, 2018-03-05)Managerial performance in public sector organizations is not considered optimal. The condition, worsened when the performance is in the stage of preparation of the budget, as a reference of the government in running its ... -
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DEBT COVENANT DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI
(FE UMY, 2018-02-20)This study aims to discover emperical prove for the effect of managerial ownership, institutional ownership , debt covenant, growth opportunities on the accounting conservatism of manufacturing company listed in indonesia ... -
PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, KARAKTER EKSEKUTIF, DAN LEVERAGE TERHADAP TAX AVOIDANCE
(FE UMY, 2018-02-22)Taxes are compulsory and the force and have been set up in the Act. The tax is the largest source of State revenue. As citizens, Taxpayers obligated to pay taxes as a means of supporting the development of the country. Tax ... -
DETERMINAN KEPUTUSAN MEREVALUASI ASET TETAP
(FE UMY, 2018-02-23)This study aims to examine the influence of leverage, fixed asset intensity, declining cash flow from operation, and market to book ratio towards revaluation of fixed asset decision of manufacturing companies in Indonesia, ... -
FAKTOR-FAKTOR YANG MEMENGARUHI MINAT MAHASISWA AKUNTANSI MENGIKUTI CHARTERED ACCOUNTANT
(FE UMY, 2018-03-22)This study aims to provide an overview and empirical evidence about the factors that influencing the intention of accounting students in Yogyakarta to become Chartered Accountant. Indonesian Institute of Accountants issued ... -
PENGARUH GROWTH, LEVERAGE, FREE CASH FLOW, DAN RISIKO LITIGASI TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI
(FE UMY, 2018-02-23)This study aims to analyze the influence of growth, leverage, free cash flow, and litigation risk to earnings management with audit quality as a moderation variable. Earnings management is measured by measuring discretionary ... -
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN MEKANISME CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK
(FE UMY, 2018-03-21)This research was conducted to test the influence of disclosure of corporate social responsibility and corporate governance mechanism on tax aggressiveness. Corporate governance mechanisms used in this study that is the ... -
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMAHAMAN MAHASISWA TENTANG RIBA
(FE UMY, 2018-03-19)This study aims to test and prove empirically that is: a) the positive effect of intrinsic education towards understanding students about riba, b) the positive effect of extrinsic education towards understanding students ... -
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN ORGANISASI PERANGKAT DAERAH DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL INTERVENING
(FE UMY, 2018-03-27)The purpose of this research is to get empirical evidence about the influence of human resources competency and accounting information system utilization with effectiveness of internal control system as intervening variable ... -
ANALISIS PENGARUH SISTEM PENGENDALIAN INTEREN, KOMPETENSI SUMBER DAYA MANUSIA, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
(FE UMY, 2018-03-19)This study aims to test and get empirical evidence about the influence of Intern Control System, Human Resources Competence, and Utilization of Information Technology on the Quality of Financial Reporting in Local Government. ... -
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK MELALUI SIKAP POSITIF INDIVIDU WAJIB PAJAK DAN KINERJA ACCOUNT REPRESENTATIVE
(FE UMY, 2018-03-19)This research is to examine the effect of modernization of the tax administration system on the tax compliance of personal tax-payers in KPP Pratama Wates through positive attitude of individual taxpayer and Account ...