PENGARUH TEKANAN KETAATAN DAN TANGGUNG JAWAB PERSEPSIAN PADA PENCIPTAAN BUDGETARY SLACK Evi Grediani Universitas Gadjah Mada Yogyakarta Slamet Sugiri Universitas Gadjah Mada Yogyakarta [Jurnal Akuntansi (SNA) 13 - Akuntansi Manajemen] Abstract This research aims to evaluate whether obedience pressure and perceived responsibility affect budgetary slack creation. This research used Davis … Continue reading
Tag Archives: sna 13
Hubungan Karakteristik Dewan Komisaris dan Perusahaan Terhadap Pengungkapan Risk Management Committee (RMC) Pada Perusahaan Go Public Indonesia
Hubungan Karakteristik Dewan Komisaris dan Perusahaan Terhadap Pengungkapan Risk Management Committee (RMC) Pada Perusahaan Go Public Indonesia Jurnal Akuntansi (SNA) 13 – Akuntansi keuangan dan Pasar Modal Abstract This study aims to examine the association between board of commisioner and firm characteristics to the existence of risk management committee (RMC) … Continue reading
Apakah Kinerja Jangka Panjang Penawaran Umum Perdana di Indonesia underperformed
Apakah Kinerja Jangka Panjang Penawaran Umum Perdana di Indonesia underperformed? Jurnal Akuntansi (SNA – 13) Suherman Dosen Fakultas Ekonomi Universitas Negeri Jakarta Email: suherman@feunj.ac.id Abstract Previous research found that long-run share price performance of Indonesian initial public offerings (IPOs) underperformed. My research gives new evidence that the long run performance … Continue reading
Masalah Keagenan Aliran Kas Bebas, Manajemen Laba, dan Relevansi Nilai Informasi Akuntansi
Masalah Keagenan Aliran Kas Bebas, Manajemen Laba, dan Relevansi Nilai Informasi Akuntansi Aulia Fuad Rahman Fakultas Ekonomi Universitas Brawijaya Ulfi Kartika Oktaviana Fakultas Ekonomi UIN Maliki Malang Abstract Free cash flow agency problem causes potential conflict of interest between managers and shareholders. Managers of firms with high free cash flow … Continue reading
INTELLECTUAL CAPITAL DAN ABNORMAL RETURN SAHAM
INTELLECTUAL CAPITAL DAN ABNORMAL RETURN SAHAM : Studi Peristiwa Pada Perusahaan Publik Di Indonesia (Jurnal Simposium Nasional Akuntansi – SNA 13) Jennie Sir (Politeknik Negeri Kupang) Bambang Subroto (Universitas Brawijaya Malang) Grahita Chandrarin (Universitas Merdeka Malang) ABSTRACT The objective of this study to examine information content of intellectual capital disclosure … Continue reading