22 hasil untuk "Aulia Fuad Rahman"
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Artikel Jurnal
Pengaruh Masalah Keagenan Aliran Kas Bebas dan Komisaris Independen terhadap Relevansi Nilai Informasi Akuntansi
Abstract: The effect of Free Cash Flow Agency Problem and Independent Board of Director on Accounting Information Value Relevance. This study assesses the value relevance of earnings and book value and the effect of agency problem caused by FCF. Further, this study also investigates the role of…
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Artikel Jurnal
Analisis Reaksi Pasar Modal Terhadap Pengumuman Perubahan Komposisi Jakarta Islamic Index (JII)
Abstract: Analysis of Capital Market Reaction to The Announcement of Changes in The Composition of Jakarta Islamic Index (JII). The study aims to examine the information content of the announcement of changes in the composition of JII (Jakarta Islamic Index). Testing of information content is…
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Artikel Jurnal
Determinants of tax attitude in small and medium enterprises: Evidence from Indonesia
This study investigates the extent to which tax literacy, power, and trust strengthen tax attitudes in Indonesian micro, small, and medium enterprises. To meet this objective, this study analyzes (1) the effect of tax literacy on trust and power, (2) the effect of trust and power on voluntary…
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Artikel Jurnal
RELEVANSI INFORMASI AKUNTANSI: PERAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN DEWAN KOMISARIS INDEPENDEN
Relevansi nilai informasi akuntansi dipengaruhi oleh faktor keuangan dan faktor non keuangan. Tujuan penelitian ini untuk menilai pengaruh pengungkapan Corporate Social Responsibility ( CSR) terhadap relevansi nilai informasi akuntansi. Dalam penelitian ini, informasi akuntansi yang dikaji meliputi…
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Artikel Jurnal
Menelisik Fraud Laporan Keuangan di Sektor Keuangan: Kajian Terhadap Model S.C.C.O.R.E, Kompetensi Audit Internal, dan Whistleblowing System
Penelitian ini menguji pengaruh penerapan model S.C.C.O.R.E dan kompetensi audit internal terhadap fraud laporan keuangan, dengan Whistleblowing System sebagai variabel moderasi. Penelitian ini menjawab tujuan penelitian dengan menggunakan regresi logistik dan Moderated Regression Analysis…
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Artikel Jurnal
CONSUMER BEHAVIOR OF INTEREST AND USE OF CLOUD COMPUTING TECHNOLOGY AS SUPPORT TO BUSINESS ACTIVITIES
The objective of this study is to assess the various factors that determine consumer behavioral intention and actual use of cloud computing as a technology considered capable of supporting business activities. The population of this research is the collegestudents in Malang. The data was collected…
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Artikel Jurnal
Dewan Komisaris dan Biaya Utang
This study examine the effect of board stock ownership, board size, frequency of board meeting, and the independence of the board against the cost of debt (bonds). The population in this study is a bond that has a yield to maturity (t + 1) number in the period 2012-2016. The sample method used is…
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Artikel Jurnal
Pengaruh Partisipasi Anggaran terhadap Kinerja Aparatur Pemerintah
The aim of the study is to empirically examine the effect of budgetary participation on performance of government personnel as well as to empirically examine the effect of the control system, decentralization and leadership styles as moderating, with used hierarchical regression. The population of…
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Artikel Jurnal
Earnings management in times of crisis: A political cost hypothesis
Research aims: The COVID-19 pandemic disrupted multiple industries, including chemistry, pharmaceuticals, telecommunications, and healthcare. This study, thus, explores how these sectors managed their earnings concerning political factors during the pandemic. Since these sectors play a critical…
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Artikel Jurnal
The Effect of Budget Participation to Budgetary Slack With External Pressure as Moderating Variable
This study aims to examine empirically the effect of budget participation on budgetary slack and the influence of external pressure as a moderating of the relationship between budget participation and budgetary slack in Probolinggo Municipal Government. The sample was 105 employees participated in…
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Artikel Jurnal
Analyzing factors that influence syariah commercial bank financial performance in indonesia based on syariah Enterprise theory (set) perspective
This research purpose is to test empirically and analyze the influence of zakat, qardh, murabahah, mudharabah, musyarakah, and corporate social responsibility (CSR) towards financial performance (ROA) Commercial Bank Syariah in Indonesia in 2012-2016 period of time. The analyzing technique used…
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Artikel Jurnal
Does Sustainable Banking Disclosure Affect Bank Efficiency? Evidence from Indonesia
Research aims: In Indonesia, there are regulatory developments that require companies to implement a sustainable manner in business activities. Based on Financial Service Authority Regulation No. 51/2017 regarding sustainable finance, Bank BUKU 3 and 4 are the first parties required to run and…
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Artikel Jurnal
The Effect of Loan and Intellectual Capital on Profitability with Credit Risk as Moderating
Abstract: This study aims to examine and empirically prove the moderating effects of credit risk on the relationship between the loan and intellectual capital with profitability. The sample selection technique uses purposive sampling, and data analysis uses moderated regression analysis. The result…
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Artikel Jurnal
Peran Pendekatan Antar Disiplin terhadap Penilaian Risiko Penyalahgunaan Aset
This study compares the judgment ability in asset misappropriation risk assessment between groups. Between-subject experiment was applied to 19 participants which were divided into three experimental groups, provided with interdisciplinary knowledge through random assignment : (1) group provided…
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Artikel Jurnal
Analysis of behavioral intention on ABC system adoption: Model of information systems technology and success acceptance
This study aims to examine the effect of individual behavioral change on the adoption of activity- based costing (ABC) system and its usage, using Unified Theory of Accep-tance and Use of Technology (UTAUT) and Information System Success Model. The sample involves 78 respondents who have positions…
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Artikel Jurnal
The Implications of Organizational Slack-Resources Heterogeneity toward CSR Expenditures
Research aims: This study aims to prove the alleged effect of organizational resource slack on corporate social responsibilities (CSR) expenditures. The types of organizational resource slack examined in this study were financial slack, human resource slack, and innovational slack. This research…
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Artikel Jurnal
THE INFLUENCE OF DEFENDER AND PROSPECTOR STRATEGY TYPOLOGY ON COMPANY PERFORMANCE AND ENVIRONMENTAL UNCERTAINTY AS MODERATION VARIABLES
This research aims to analyze and understand the influence of typology of defender and prospector strategies on company performance by using moderation of environmental uncertainty. This research is an explanatory study using a quantitative approach with survey methods. This research uses a…
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Artikel Jurnal Teks lengkap
Moderating role of enterprise risk management in the relationship between sustainability performance and a firm’s competitive advantage
The emergence of sustainable business practices has garnered interest among stakeholders. However, the question of whether sustainability performance provides companies with a competitive advantage is still being debated in the literature. This paper aims to examine the influence of sustainability…
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Artikel Jurnal Teks lengkap
The Influence of Operational Efficiency (SFA Modeling), Credit Risk, and Third-Party Funds on Stock Prices with Financial Performance as a Mediating Variable
This study examines how operational efficiency, credit risk, and third-party funds affect the stock prices of banks listed on the Indonesia Stock Exchange, with financial performance acting as a mediating variable. Focusing on banks included on the main board during 2020–2024, the study uses panel…
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Artikel Jurnal
Materiality, stakeholder engagement disclosure, and corporate governance: Critical elements for the quality of sustainability reporting
The aim of this paper is to investigates whether the level of materiality, stakeholder engagement, and corporate governance disclosure enhance the quality of sustainability reporting. The quality measured the by four indexed information dimensions: relative quantity disclosure, density, accuracy…