Department of Accounting: Recent submissions
Now showing items 521-540 of 1290
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PENGARUH PATRIOTISME DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK
(FE UMY, 2017-12-16)This research aims to analyze the influence of patriotism and Tax Sanctions against Taxpayer Compliance. The subject in this study is the tax payers who have have Principal Taxpayer Number (NPWP). In this study the sample ... -
FAKTOR-FAKTOR YANG MEMENGARUHI WAJIB PAJAK MELAKUKAN TAX PLANNING
(FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA, 2017-12-23)This research aim to analyze the influence factors toward of tax planning, with understanding of tax law, tax adsminitration, loopholes, and taxpayer moral as independent variable. Subject in this study are taxpayer in ... -
PENGARUH FINANCIAL DISTRESS, PRIOR LOSS, FINANCIAL RATIO, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN
(FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA, 2017-12-22)This study aims to analyze and provide empirical evidence of the effect of financial distress, prior loss, financial ratio, and opinion prior year toward acceptance on audit opinion of going concern. This study uses secondary ... -
DETERMINAN FEE AUDIT DAN KONSEKUENSINYA TERHADAP KUALITAS AUDIT
(FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA, 2017-12-16)This study aims to the determinant audit fees and it’s consequences on quality of audit. Sample in this study are manufacturers company that listed in Indonesian exchange stock 2014-2016. This study uses secondary data ... -
PENGARUH KOMPLEKSITAS OPERASI, UKURAN PERUSAHAAN, DAN RISIKO BISNIS TERHADAP AUDIT REPORT LAG
(FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA, 2017-12-15)This study aimed to verify the influence of operational complexity, company size, and business risk towards audit report lag on plantation companies listed in Indonesia and Malaysia Stock Exchanges in 2014-2016. The variables ... -
PENGARUH INTENSITAS MODAL, SALES GROWTH, DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING
(FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA, 2017-12-22)This study aimed to examine the empirical evidence related to the influence of capital intensity, sales growth, and executive character on tax avoidance with leverage as intervening variable. The population of this study ... -
PENGARUH PREMANAGED EARNINGS DAN DIVIDEN YANG DIHARAPKAN TERHADAP MANAJEMEN LABA
(FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA, 2017-12-19)The research aims to show that premanaged earnings negatively influence to earnings management while expected dividend positvely influence to earnings management. The sample of this research is manufacturing companies ... -
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN
(FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA, 2017-12-22)The study aimed to verify the influence of corporate governance mechanism and corporate characteristics to corporate social responsibility disclosure and the impact toward coporate value on plantations company listed in ... -
PENGARUH AKUNTABILITAS, TRANSPARANSI, PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
(FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA, 2017-12-20)The purpose of this study was to determine the effect of accountability, transparency, understanding of government accounting standards, and internal control system on the quality of local government financial statements ... -
PENGARUH KARAKTER EKSEKUTIF, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING
(FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA, 2017-12-22)This research aim is to test and get empirical evidence about the influence of the executive characteristic, size firm and profitability towards tax avoidance with leverage as intervening variable at the mine companies ... -
PENGARUH TANGGUNG JAWAB MORAL DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN SANKSI PAJAK SEBAGAI VARIABEL PEMODERASI
(FE UMY, 2017-12-16)This research aims to analyze The Influence of Moral Responsibility and Tax Payer Awarness on Personal Tax Payer Compliance with Tax Sanctions As A Moderating Variable in the Special Region of Yogyakarta. Subjects in this ... -
ANALISIS TINGKAT KESEHATAN PT BANK RAKYAT INDONESIA (PERSERO) TBK DENGAN METODE RGEC
(D3 UMY, 2017-11)This research was aimed to know the healthy level of PT Bank Rakyat Indonesia (BRI). This research carried out RGEC method which is in line with the new regulation of Indonesian Bank number: 13/1/PBI/2011 about the level ... -
THE EFFECT OF INTELLECTUAL CAPITAL TOWARDS FINANCIAL PERFORMANCE AND FIRM VALUE IN BANKING INDUSTRY
(FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA, 2017-12-15)This study aimed to analyze the influence of intellectual capital towards financial performance and firm value in Indonesia and Malaysia. The subject of this research was 44 banking companies listed in Indonesia Stock ... -
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE SEBAGAI VARIABEL INTERVENING
(FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA, 2017-12-20)The research aimed at analyzing The Effect of Managerial Ownership, Institusional Ownership, and Company Size towards Company Performance Mediated by Corporate Social Responsibility Disclosure. The sample of the research ... -
PENGARUH KECERDASAN SPIRITUAL, PROFESIONALISME, KOMPLEKSITAS TUGAS, BUDAYA ORGANISASI DAN TEKANAN ANGGARAN WAKTU TERHADAP KINERJA AUDITOR PEMERINTAH
(FE UMY, 2017-12-22)This study aims to know the influence of Spiritual Intelligence, Professionalism, Task Complexity, Organizational Culture And Pressure Of Time Budgets On Government’s Auditor Performance (Empirical Study On BPK RI And BPKP ... -
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEPUTUSAN REVALUASI ASET TETAP
(FE UMY, 2017-12-19)This research aims to analyze the factors that influence the revaluation decision of fixed assets of manufacturing companies in Indonesia and Malaysia. This research examines the effect of firm size, fixed asset intensity, ... -
FAKTOR-FAKTOR YANG MEMENGARUHI PENGGUNAAN E-FILING BAGI WAJIB PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA KLATEN
(FE UMY, 2017-12-22)This study aims to examine the effect of perceived usefulness, perceived ease of use, perception of utilization, security and privacy, attitudes toward behavior and readiness technology on the use of e-Filing for taxpayers ... -
PENGARUH KESADARAN WAJIB PAJAK, MODERNISASI SISTEM, PENGETAHUAN PERPAJAKAN, SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR
(FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA, 2017-11-30)The aimed of this research is to analyze the influence of the effect of tax payer awareness, modernization system, tax knowledge, tax sanction and tax service quality on vehicle tax payer compliance at Bantul District. The ... -
FAKTOR-FAKTOR YANG MEMENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIR DI LEMBAGA KEUANGAN SYARIAH
(FE UMY, 2017-12-15)This study aims to provide an overview and empirical evidence about the influence of religiosity, sharia knowlegde, perception, financial rewards, and work environment to having career in sharia financial institution. The ... -
FAKTOR-FAKTOR YANG MEMENGARUHI PERILAKU AUDITOR DALAM SITUASI KONFLIK AUDIT
(FE UMY, 2017-12-02)The aim of this research is to analyze the factors that affect auditor’s behavior in audit conflict situation. The subjects of this research are auditors’ who work in public accounting firm in Yogyakarta, Solo, and Semarang ...