Accounting

Analisis faktor-faktor penerimaan opini auditor dengan modifikasi going concern (studi empiris di bursa efek indonesia)
This research aimed to determine the effect of audit quality, prior year auditor’s opinion, company growth, company size, audit delay, and the expertise of audit committee on the acceptance of auditor’s opinion with going concern modification, both simultaneously and partially. This research used secondary data obtained from the annual reports published on the official website of the Indone...


Akuntansi dalam penetapan sĩma masa jawa kuno
Akuntansi dalam Penetapan Sĩma Masa Jawa Kuno. Artikel ini bertujuan mengungkap praktik akuntansi penetapan Sĩma di masa Jawa kuno. Arkeologi konteks digunakan peneliti sebagai metoda penelitian untuk mengumpulkan data, menginterpretasikan dan memahami budaya dengan reflektif. Hasil penelitian menyimpulkan bahwa praktik akuntansi penetapan Sĩma memiliki tujuan: (1) memberi keistimewaan terha...
The Relationship between Energy Taxation and Business Environmental Protection Expenditures in the European Union
Businesses are often subject to energy taxes that impose a charge on greenhouse gas emissions. Theoretically, energy taxes should motivate business spending on emissions abatement up to the point that, at the margin, the cost of reducing emissions equals the amount of the tax that is avoided. We use European Union (EU) data from 2001 to 2008 to test the hypothesized positive relationship betwee...


Financial Crisis And Earnings Management: The European Evidence
We examine the impact of the 2008–2009 financial crisis on the earnings management behavior of European-listed firms. We find that earnings management has significantly decreased in the crisis years. This trend is confirmed in most of the 16 countries under review. We also report a link between the level of earnings management and the economic growth rate and provide evidence suggesting that ...
Pengaruh struktur kepemilikan dan political visibility pada luas pengungkapan corporate social responsibility
This research aims to test influence of ownership structure (managerial ownership, institutional ownership) and political visibility in area of corporate social responsibility disclosures. Companies listed in BEI in 2012 was chosen as  location for research. Samples taken used probability sampling method with 82 companies. Multiple regression was used as analysis techniques. The results illust...


Penilaian efektivitas sistem informasi akuntansi pada industri hotel di kawasan btdc nusa dua bali
Technology development these days is so fast. This make Accounting Information System also take part in the progress. The evidence is from so many hotels that implement a computerized accounting information system. This research has purpose to know effectiveness of Accounting Information Systems used by hotels in BTDC sector. The amount of sample used is 76 people that specified by non probabil...
Pengaruh retribusi pelayanan pasar, pajak hotel dan restoran pada pendapatan asli daerah kabupaten gianyar
Di era otonomi daerah seperti sekarang, pemerintah daerah diharapkan mampu mengenali potensi dan sumber-sumber daya yang dimilikinya agar bisa digali dan dimanfaatkan menjadi sumber-sumber keuangan seperti pendapatan asli daerah, khususnya untuk memenuhi kebutuhan pembiayaan pemerintahan dan pembangunan demi kesejahteraan masyarakatnya. Tujuan dari penelitian ini adalah untuk mengetahui pengaru...

Pengaruh kesempatan investasi, leverage, dan likuiditas pada kebijakan dividen perusahaan manufaktur yang terdaftar di bei
Dividend policy is the deciision of the profit will be distribute to shareholders as dividends or as investment financing in the future . The percentage of earnings paid to shareholders as dividends cas namely Parliament ( Dividend Payout Ratio ) . This  study was conducte to  examine the effectt of the variable  investment opportunity , Leverage , and Liquidity On Dividend Policy Manufactur...
Pengaruh pendapatan asli daerah, dana alokasi umum, dan belanja modal pada kelengkapan pengungkapan informasi keuangan daerah melalui situs resmi pemerintah provinsi
This study aims to examine the effect of local revenues (PAD), general fund allocations (DAU), and capital expenditures on the completeness of the disclosure of financial information through the official website of local provincial governments in Indonesia. This study uses a sample of 32 provincial governments with 96 observations obtained using purposive sampling method. The analysis technique...

Pengaruh komisaris independen, kepemilikan institusional, profitabilitas, likuiditas, dan ukuran perusahaan terhadap ketepatwaktuan publikasi laporan keuangan tahunan
One reliable reference as the basis for decision making can be given if the financial statements have relevant and reliable information. The loss of relevance of the information can reduce even eliminate the ability of the financial statements as a prediction tool for the users . The foregoing reflects the importance of timeliness annual financial statements to the public and the company is not...
Pengaruh penerapan corporate governance, leverage, roa, dan ukuran perusahaan pada penghindaran pajak
Taxes are compulsory contributions from tax subject and addressed to the state. Companies subject to tax as one that contributes the most in state tax revenue. Corporate taxation is a burden that can reduce corporate profits, while tax revenue for the state is to be used to fund governance . The difference is what causes the interests of the company to manage the tax burden, both legally and il...

An integrated approach for green design: Life-cycle, fuzzy AHP and environmental management accounting
The growing awareness of environmental issues has made the design of eco-friendly products a critical task for modern businesses. Almost all the costs and the environmental performance of a product over its life-cycle are determined in its design and development phase. The selection of alternative green designs is, however, a major challenge in today’s competitive environment. The increasing ...
Integrating Sustainability Performance Measurement into Logistics and Supply Networks: A Multi-Methodological Approach
This paper seeks to address the way in which economic and environmental performance can be measured simultaneously, taking a multi-methodological approach to the logistics and supply chain management field in order to address sustainability challenges. The multi-methodological approach relies on the merits of different methodologies, provides more flexibility in tackling problems under investig...
Water management accounting and the wine supply chain: Empirical evidence from Australia
Sustainable water management in the supply chain is critical to the long term viability of wine producing organisations. Yet despite its potential importance as a link to convert good intentions of managers into sustainable water use, thus far knowledge concerning how environmental management accounting can assist is largely non-existent. Drawing on contingency theory and new institutional soci...
Individual differences in managerial accounting judgments and decision making
Managers are influenced in their decisions by the information provided by managerial accountants. Two typical examples from textbooks are the irrelevance of sunk costs and, more recently, the affect of knowing the outcome of a decision or revised budget forecast. Individual differences in the cognitive ability of decision makers to use information can lead to systematic differences in judgments...