Negative / Null Result ReportOpen accessAccounting. Bookkeeping
Wahidatul Hasanah, Aditya Agung Nugraha · 2024 · Jurnal Akuntansi dan Audit Syariah
This study aims to analyze the determinants of career interest to become a public accountant for sharia accounting students at UIN K.H. Abdurrahman Wahid Pekalongan class of 2019 & 2020. This study used a data collection technique by distributing questionnaires to sharia accounting students at UIN K.H. Abdurrahman Wahid Pekalongan class of 2019 & 2020 by collecting 65 respondents. The questionnaires obtained were tested using validity and reliability to test the feasibility of the questionnaire data obtained. In this research, the analysis was carried out using the Structural Equation Model-Pa
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Zahra Talei Gharegheshlaghi, farzad ghayour, Hamzeh Didar · 2019 · پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد
Decisions and thoughts of managers of organizations have a crucial role in advancing organizational goals. So identify their personal characteristics that influence their decisions and can be the reason for incompetence and managerial inadequacies in different levels of management and leadership of the organizations is important.Corporate owners use corporate governance mechanisms to reduce the opportunistic behavior of managers and protect the rights of stakeholders. In this regard, the present study aims to investigate the type and direction of the effect of management behavioral aspects on
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Jeanni Otyne D. S., Alfira Sofia · 2026 · Jurnal Akademi Akuntansi
Purpose: This study aims to examine effect of ownership structure and social media exposure on Corporate Social Responsibility disclosure. Methodology/approach: Using purposive sampling, nine personal care companies listed on the Indonesia Stock Exchange (IDX) were selected over a three-year period, yielding 27 firm-year observations. Secondary data were sourced from annual reports, company official websites, and Instagram accounts. Data analysis employed descriptive statistics, classical assumption tests (normality, multicollinearity, autocorrelation, and heteroscedasticity), and multiple lin
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Khan, Sania · 2021 · Accounting
This study aims to investigate the impact of human resource accounting (HRA) on the overall performance of the organization. By presenting the details of HRA the study identifies various dimensions of organizations’ financial aspects viz., human capital efficiency, organization profitability, return on asset, and return on equity. To understand the impact of various measurements, the study collected required data from 268 responses of human resource and finance departments of SME firms and analyzed the data using linear regression and the result of ANOVA and coefficient values illustrated ther
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Klaudia Stephanie Ginting, Nisrul Irawati, Chairul Muluk · 2023 · Jurnal Akademi Akuntansi
Purpose: This study aims to examine the effect of liquidity ratios, activity, leverage, and company size on dividend policy through the financial performance of consumer non-cyclical companies for the 2017-2021 period. Methodology/approach: The sampling technique using purposive sampling method obtained 27 companies as research samples. Data analysis techniques using panel data analysis and path analysis. Findings: The results showed that liquidity (CR) and financial performance (ROA) had a significant negative effect on dividend policy (DPR). Total Asset Turnover has a significant positive ef
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Idrianita Anis · 2017 · Jurnal ASET (Akuntansi Riset)
Abstract. This study examine the association between Corporate Sosial Responsibility (CSR), corporate tax-aggressiveness and stock return. It also examine moderating effect of the effectiveness of audit committee as corporate governance mechanism to the association of CSR disclosure to corporate tax-aggressiveness. Examination conducted on 173 firm-years that were selected by purposive sampling method from manufacturing firm listed at IDX from 2011-2013. By measuring the corporate tax- aggressiveness through 4 measures: Effective Tax Rates (ETR), Cash-ETR, Book-Tax Difference (BTD), Abnormal-B
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Dewi Kusuma Wardani, Moh. Rifqi Asis · 2017 · Akuntansi Dewantara
This study aimed to examine the effect of knowledge of the taxpayer, the taxpayer awareness, and Program SAMSAT Corner on tax compliance in the Motor Vehicle Galeria Mall. The data used in this study are primary data from the results of questionnaires. Respondents in this study Motor Vehicle Taxpayers who make tax payments in SAMSAT Corner Galeria Mall Yogyakarta. The questionnaire was distributed to 108 respondents and data that can be processed as many as 105 questionnaires. The sampling method using Accidental Sampling. Data analysis techniques in this study using multiple linear regression
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Itzhak David Simão Kaveski, Antonio Maria da Silva Carpes, Roberto Carlos Klann · 2015 · Revista Catarinense da Ciência Contábil
O presente artigo tem por objetivo identificar os fatores que explicam o nível de divulgação relativo ao CPC 27 – Ativo Imobilizado, por empresas listadas no segmento do Novo Mercado de Governança Corporativa da BM&FBovespa, considerando como seus prováveis determinantes as variáveis tamanho, imobilizado total, endividamento e rentabilidade do imobilizado. O estudo caracteriza-se como descritivo, conduzido por meio de análise documental e abordagem quantitativa. A população é composta de 109 empresas em 2011, abrangendo uma amostra de 106 empresas. Para coleta dos dados foi elaborado um check
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Bayu Tri Mukti Mukti, Made Sudarma, Grahita Chandrarin · 2014 · El Muhasaba: Jurnal Akuntansi
Abstract The purpose of this study was to analyze the market reaction as indicated by rising the stock price as a result of the implementation corporate governance mechanisms, environmental performance and corporateenvironmental disclosure published on the annual report in 2010. This study uses hypothesis testing approach to explain the causal relationship between the variables of the study. The population in this study is a registered company in Indonesia Stock Exchange. The results show that the application of corporate governance mechanism through the principles of good corporate governance
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Teguh Erawati, Nur Ghailina As’ari · 2018 · Akuntansi Dewantara
This study aims to determine the effect of understanding tax laws, service quality, taxpayer awareness, and tax sanctions on taxpayer compliance of individuals at the District Rongkop, district Gunungkidul. This research type is quantitative research by using primary data. The population in this study is all taxpayers of individuals registered in KPP Pratama Wonosari. and the criteria of respondents in the study are registered Private Taxpayers. Data analysis in this research using multiple regression with SPSS program version 16.0. The results showed that the value of F arithmetic 27.707 grea
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Seyedeh Raja Ghalebi, Shokrollah Khajavai, Ali Mahmoodi · 2025 · Iranian Journal of Accounting, Auditing & Finance
The comprehensive Performance Measurement System (PMS) clearly emphasizes the managers' role by explaining strategic purposes and various dimensions of performance. The present study aims to analyze empirical evidence about the effect of managers' emphasis on a particular type of function and complexity levels of PMS on its benefits and organizational performance based on Levers of Control (LOC) and Contingency Theory (CT). The study was conducted in 46 companies active in Persian Gulf Petrochemical Holding in 2022. Results from data modeling using partial least squares structural equations in
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Hutapea Lastiar Hutapea, Aristanti Widyaningsih · 2017 · Jurnal ASET (Akuntansi Riset)
Abstract. The variables tested in the study consist of Good Government Governance measured by the rank of Indonesia Governance Index (IGI) and the size of the legislative by using the number of members of the provincial parliament, and also local government performance measured by three proxies, the GDP per capita, Poverty Rates, and independence Ratios. The study is conducted in 33 provinces in Indonesia in 2012. The results show that there is no significant effect of good government governance on local government performance by proxy of GDP per capita. There is significant impact of good gov
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