Department of Accounting: Recent submissions
Now showing items 501-520 of 1291
-
PENGARUH AUDIT TENURE, AUDIT FEE, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT
(FE UMY, 2017-12-16)This research aimed to examine the effect of audit tenure, audit fees, and audit rotation on audit quality in Indonesia and Malaysia. In addition this research aimed to know existing or not the difference in the quality ... -
PENGARUH PENDIDIKAN, PEMAHAMAN, PELATIHAN, DAN TEKANAN EKSTERNAL TERHADAP EFEKTIFITAS IMPLEMENTASI ANGGARAN BERBASIS KINERJA DAN PENYERAPAN ANGGARAN
(FE UMY, 2017-12-16)This study aims to analyze the influence of education, understanding, training, and external preasure of the effectiveness of performance based budgeting implementation and budgeting absorption. Sample in this study are ... -
PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, SANKSI PERPAJAKAN, DAN TARIF PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR & BEA BALIK NAMA KENDARAAN BERMOTOR
(FE UMY, 2017-12-22)This study aims to analyze the influence of Taxpayer Awareness, Service Quality, Tax Penalty, and Tax Rate towards Tax Compliance on Paying Motor Vehicle Tax and Motor Vehicle Title Transfer Tax. The data collection in ... -
PENGARUH KINERJA NON-FINANSIAL TERHADAP KINERJA MANAJERIAL DENGAN KEJELASAN PERAN DAN KEADILAN PROSEDURAL SEBAGAI VARIABEL PEMEDIASI
(FE UMY, 2017-12-16)This research was conducted to see the effect of the influence of non financial performance, role clarity, and procedural fairness towards managerial performance. The samples in this study using data collection method is ... -
PENGARUH KONFLIK PERAN TERHADAP AUDITOR JUDGMENT BIAS DENGAN UKURAN KANTOR AKUNTAN PUBLIK, SIFAT KEPRIBADIAN DAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI
(FE UMY, 2017-12-16)Auditor personality is an interesting topic in accounting field because the research on the personality of an accountant is still rarely in Indonesia. This research was aimed to examine the moderating effect of Public ... -
ANALISIS PENGARUH INVESTMENT OPPORTUNITY SET (IOS) DAN PERSISTENSI LABA TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI
(FE UMY, 2018-01-17)This study aims to an examine the empirical evidence the effect of the investment opportunity set and earning persistence on earning quality with firm size as moderating variable. The population used in this study are ... -
PENGARUH TINGKAT HUTANG, KEPEMILIKAN MANAJERIAL, KEANDALAN AKRUAL DAN UKURAN PERUSAHAAN TERHADAP PERSISTENSI LABA
(FE UMY, 2017-12-22)This study aims to find evidence related to “The Influence of Debt Level, Managerial Ownership, Accrual Reliability and Firm Size to Earnings Persistence”. Objects in this study are all manufacturing companies listed on ... -
PENGARUH TEKANAN KLIEN, KECERDASAN SPIRITUAL, MOTIVASI, PROFESIONALISME DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT
(FE UMY, 2017-12-16)This study aims to analyze the influence of client pressure, spiritual intelligence, motivation, professionalism and time budget pressure on audit quality at Public Accounting Firm in Yogyakarta and Semarang. Subjects ... -
PENGARUH PENERAPAN SISTEM PAJAK ONLINE DAN KEADILAN SISTEM PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK
(FE UMY, 2017-12-16)The tax is the largest source of state revenue. Taxes are compulsory and forces which are already regulated in Act No. 28 of the year 2007. As citizens, Taxpayers pay the duty taxes to support the development of a country. ... -
THE EFFECT OF FIRM RISK, REMUNERATION AND CORPORATE GOVERNANCE ON BANK PERFORMANCE
(FE UMY, 2017-12-19)The purpose of this research is to examine the effect of credit risk (NPL), market risk (NIM), liquidity risk (LDR), remuneration and corporate governance on bank performance by using 31 banks samples over the period 2012 ... -
FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN REVALUASI ASET TETAP
(FE UMY, 2017-12-20)This study aimed to analyze the factors that influence the policy of fixed asset revaluation at manufacturing companies in Indonesia Stock Exchange (IDX) and Kuala Lumpur Stock Exchange (KLSE) at 2014 until 2016. Samples ... -
PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL
(FE UMY, 2017-12-22)This study aimed to analyze the influence of public ownership, the company's growth, profitability, board size, the size of the audit committee, company size, and age of the company on the disclosure of corporate social ... -
PENGARUH TENUR KAP, SPESIALISASI AUDITOR DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI
(FE UMY, 2017-12-22)This study aims to examine the empirical evidence related to influence of tenure KAP, auditor specialization and company size towards audit quality with audit committee as moderating variable. The sampling used in this ... -
PENGARUH RELIGIUSITAS, KECERDASAN EMOSIONAL, LINGKUNGAN KERJA, BUDAYA ORGANISASI DAN PENGEMBANGAN KARIR TERHADAP KINERJA KARYAWAN
(FE UMY, 2017-12-22)This research was aimed to analyze the effects of religiosity, emotional intelligence, working environment, organizational culture, and career development toward employee performance (The object of Syariah banks in ... -
PENGARUH KUALITAS LAYANAN, FASILITAS DAN TARIF TERHADAP KEPUASAN WAJIB PAJAK KENDARAAN BERMOTOR
(FE UMY, 2017-12-22)This Research aims to analyze the Influence of Service Quality, Facilities and Tariffs on Satisfaction of Motor Vehicle Taxpayer in Samsat Klaten. The subject in this research is Motor Vehicle Taxpayer registered in the ... -
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL (CSR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2012-2015
(FE UMY, 2017-12-22)The purpose of the research aims to understand the influence of leverage, ownership of share of public, media disclosure, board of commissioners, age of the company to the disclosure of corporate social responsibility (CSR) ... -
PENGARUH PENERAPAN SISTEM E-FILING, E-BILLING, TAX AMNESTY DAN PENGETAHUAN WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK
(FE UMY, 2017-12-16)The aim of this study are to analize The Influence Of Implementation Of E-Filing, E-Billing, Tax Amnesty, And Tax Knowledge To Compliance Of Individual Taxpayer. The subject of this study are civil servants and self employer. ... -
PENGARUH TEKANAN WAKTU, INDEPENDENSI, SKEPTISME PROFESIONAL, DAN PENGALAMAN KERJA TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN PADA LAPORAN KEUANGAN
(FE UMY, 2017-12-15)This research was aimed at analyze the influence of time pressure, independency, professional skepticism, and work experience on financial statement fraud detection ability of auditor. The subject in this research that ... -
PENGARUH KUALITAS SISTEM, KUALITAS INFORMASI, DAN KUALITAS PELAYANAN TERHADAP TINGKAT KEPUASAN PENGGUNA SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) PADA PEMERINTAHAN KABUPATEN MUKOMUKO, BENGKULU
(FE UMY, 2017-11-20)This study aims to analyze the influence of system quality, quality of information, and service quality to the level of satisfaction of users of regional management information system at Mukomuko district government, ... -
PENGARUH PENERAPAN SISTEM E-FILING, E-BILLING DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
(FE UMY, 2017-12-16)Taxes have a mandatory to obligate and constrain which has regulated in law. Tax is the largest state income. A taxpayer should pay the tax to support the state development.Taxes entirely used for the welfare of society. ...