DIPONEGORO JOURNAL OF ACCOUNTING

Analisis Pemilihan Karir Mahasiswa Akuntansi yang Mengikuti Magang untuk Berkarir di Bidang Akuntansi (Studi Kasus pada Mahasiswa Program D3 Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)

the purpose of this study is to analyse the accountancy student's career choice after completing an internship to pursue career in accountancy. this study use job attributes, person-job fit, and perso...


Analisis Faktor-faktor yang Mempengaruhi Kepuasan Pengguna Layanan E-government Studi Kasus pada Modul Penerimaan Negara Generasi 2

this research aims to identify the factors that determine customer satisfaction of e-government services. based on theory and relevant previous research, five hypothesis are formulated, which contain ...


Analisis Pengaruh Karakteristik Perusahaan terhadap Tingkat Pengungkapan Risiko pada Perusahaan Manufaktur

the purpose of this study is to analyze the effect of firm characteristics such as firm size, leverage, profitability, liquidity, complexity, and type of auditor to the level of corporate risk disclos...


Pengaruh Good Corporate Governance terhadap Struktur Modal (Studi Empiris pada Perusahaan Pertambangan yang Listing di Bei Tahun 2011-2014)

the aim of this research is to analyze the effect of corporate governance to corporate capital structure. capital is very important in building and ensuring the continuity of the company. the addition...


Pengaruh Tekanan Stakeholder terhadap Transparansi Laporan Keberlanjutan Perusahaan-Perusahaan di Indonesia

this study aims to empirically examine the effect of stakeholder pressure on transparency of indonesian companies's sustainability report. as a part of csr communication strategy, each company determi...


Pengaruh Pengungkapan Struktur Corporate Governance terhadap Kecurangan Pelaporan Keuangan

the purpose of this study is to examine the effect of corporate governance structure on the likelihood of fraudulent financial reporting. the dependent variable used in this study is fraudulent financ...


Pengaruh Sistem Pengendalian Intern, Kompetensi Sumber Daya Manusia dan Penerapan Sistem Akuntansi Keuangan Daerah terhadap Pelaporan Keuangan Pemerintah Daerah Kab. Grobogan (Studi Persepsi Pegawai SKPD di Kabupaten Grobogan)

the purpose of this research to examine and analyze the influence of the internal control system, human resource competencies and application of local goverment financial accounting system to the info...


Analisis Perbandingan Tingkat Kepatuhan terhadap Persyaratan Pengungkapan PSAK Konvergensi Ifrs dengan Metode Dikotomus dan Metode Pc pada Perusahaan Manufaktur yang Terdaftar di Bei

this study aims to measure the disclosure compliance level against psak convergence to ifrs by using two approaches, the dichotomous method (cooke's method) and the alternative but rarely used, the pc...


Analisis Pengaruh Dewan Komisaris, Dana Syirkah dan Kontribusi Sosial terhadap Kinerja Bank Umum Syariah di Indonesia

the purpose of this research is to examine the relationship between board size, board composition, investment account holders and social contribution with the bank performance in one of the fastest-gr...


Pengaruh Temuan Kelemahan Sistem Pengendalian Intern dan Temuan Ketidakpatuhan terhadap Ketentuan Peraturan Perundang-undangan terhadap Opini Bpk Atas Laporan Keuangan Pemerintah Daerah

this study aims to examine the effect of audit findings (weakness of internal control systems and compliance toward laws and regulations) on audit opinion of local government financial reports in indo...


Pengaruh Sanksi Perpajakan, Pelayanan Fiskus, Pengetahuan dan Pemahaman Perpajakan, Kesadaran Perpajakan terhadap Kepatuhan Wajib Pajak

the purpose of this study was to analyze the factors that affect to tax compliance, especially compliance of individual taxpayers. factors that are expected to have an influence on an individual taxpa...


Analisis Faktor-faktor yang Mempengaruhi Auditor Switching (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2011-2015)

the aim of this study is to find determinant factors of auditor switching among manufacturing companies. variables that considered to affect are management changing, qualified opinion, company size, a...


Pengaruh Struktur Kepemilikan dan Tata Kelola Perusahaan terhadap Kebijakan Likuiditas Perusahaan (Studi Empiris pada Perusahaan Nonkeuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2014)

the aim of this research is to analyze the effect of ownership structures and corporate governance to corporate liquidity policy. ownership structures used in this research are managerial ownership, i...


Pengaruh Corporate Governance Terhadap Intellectual Capital Disclosure

the aims of this study is to examine the effect of corporate governance on intellectual capital disclosure. the population in this study are all of listed firms in indonesia stock exchange in 2013, 20...


Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak Dengan Moderasi Kepemilikan Saham Oleh Keluarga

this study aims to know that the disclosure of corporate social responsibility to tax aggressiveness with moderation of ownership of shares by the family.the population in this research is all mining ...


Pengaruh Konsentrasi Kepemilikan, Kepemilikan Institusiona, Proporsi Dewan Komisaris Independen, dan Frekuensi Rapat Komite Audit terhadap Praktik Manajemen Laba

the aims of this study is to examine the effect of ownership concentration, proportion of independent board, institutional ownership, frequency of committee audit meetings, as an independent variable,...


Pengaruh Karakteristik Perusahaan dan Board Diversity terhadap Tingkat Corporate Social Responsibility Disclosure (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015)

csr is a form of responsibility towards stakeholders and the environment. when the company is present in the comunity, then they will expect a decent life for coming companies who want to exploit natu...


Pengaruh Tekanan Dan Lama Penugasan Terhadap Independensi Auditor Eksternal Pemerintah

many factors can affect the independence of auditor. this study aims to determine the effect of fidelity pressure, time pressure, and assignment range towards auditor independence of the audit board o...


Persepsi Auditor Eksternal dan Auditor Internal Pemerintah Mengenai Efektivitas Metode Red Flags dalam Mendeteksi Fraud Pelaporan Keuangan Bumd

this study aims to know and obtain empirical evidence about the perception of the external auditor and the internal auditor of government regarding the effectiveness of the effectiveness of red flags ...


Pengaruh Corporate Social Responsibility terhadap Profitabilitas Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2015)

the aims of this research are to analyze (1) the impact of corporate social responsibility disclosure (csr) on return on assets (roa), (2) the influence of corporate social responsibility disclosure (...


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