DAPATKAH AKUNTANSI BIAYA DAN AKUNTANSI MANAJEMEN TRADISIONAL DITERAPKAN UNTUK TEKNOLOGI MAJU DAN GLOBALISASI? SANGAT, SANGAT, SANGAT SULIT
The objectives of this research are I) to know the differences of cost activities in group of custc;,mer at PT. Asuransi Astra Buana Palembang 2) to analyze profit that is gotten by this firm from each customers, and 3) to know which kind of customer that gives the highest profit for the firm. Research finding has shown that during period of years 2004-2006, customer which gives the highest pro…
Opini audit dengan asumsi going concern adalah opini yang dimodifikasi, dimana auditor meragukan kemampuan perusahaan untuk terus beroperasi. Penelitian ini bertujuan untuk mengkaji pengaruh kesulitan keuangan, rencana manajemen, dan kualitas audit terhadap opini audit dengan asumsi going concern, serta peran rencana manajemen dalam memoderasi pengaruh kesulitan keuangan terhadap opini audit de…
Alhamdulillah, Praise and Gratitude we pray to Allah SWT for all the Grace and Hidayah and His Ridho the author was able to complete this thesis with the Effect of Good Corporate Governance and Accounting Conservatism on Earnings Management (Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2016 -2020). The preparation of this thesis was carried out…
This study aims to determine the effect of management accounting information systems and leadership style on the company's managerial performance. The sampling method used in this study was purposive sampling method, where there were 80 samples that met the criteria with a population of 100 people used in this study. The method used in this study is a quantitative method with data processing te…
This study aims to determine the results of the application of target costing at UD Nona Kito. The subject of this assessment is UD Nona Kito, in Pinang District, Tangerang City, Banten. The research method used is comparative descriptive. This method compare one or more variables in different samples. The results of this study indicate that applying target costing may reduce production costs t…
Penelitian ini bertujuan untuk mengetahui unsur-unsur yang mempengaruhi kepuasan kerja karyawan. Model penelitian terdiri dari keadilan prosedural penilaan kinerja sebagai variabel independen dan komitmen organisasi sebagia variabel mediasi. Variabel-variabel tersebut digunakan untuk mengetahui pengaruhnya terhadap kepuasan kerja, sebagai variabel terikat. Penelitian ini merupakan penelitian ku…
Penelitian ini bertujuan untuk membuktikan hubungan antara struktur kepemilikan, ukuran perusahaaan dan penyampaian media terhadap pengungkapan Corporate Social Responsibility perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Struktur kepemilikan yang diuji terdiri dari kepemilikan institusional,kepemilikan manajerial, kepemilikan publik. Luas pengungkapan CSR didasarkan pada metode…
Nilai perusahaan merupakan cara investor memandang keberhasilan suatu perusahaan sebelum mereka memutuskan untuk berinvestasi. Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh agency cost, intellectual capital, kepemilikan manajerial, dan kepemilikan institusional terhadap nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan LQ45 yang terdaftar di Bursa Ef…
ABSTRACT THE EFFECT OF GOOD CORPORATE GOVERNANCE AND TAX PLANNING ON EARNINGS MANAGEMENT (Empirical Study on Manufacturing Companies in the Consumer Goods Industry Sector Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2018-2020) By : Morinda Eddra Walrochman The study aims to examine the effect of good corporate governance and tax planning on earnings management in manuf…
This study aims to determine the effect of Corporate Social Responsibility, Profitability, and Leverage on Company Value. The independent variables in this study are Corporate Social Responsibility, Profitability, and Leverage. Company value as the dependent variable. The theoretical basis used in this research is stakeholder theory and signal theory.The population used in this study was taken …
This study discusses the analysis of the operational cost management control system to obtain useful information for the Palembang City Procurement Bureau of Goods and Services as the basis for making decisions related to the interests of the company. The objectives to be achieved in this study are to determine and analyze the Effectiveness of the Management Control System for Operational Costs…
This thesis discusses the measurement of performance at the Statistics Indonesia (BPS) using a balanced scorecard apply. This thesis using qualitative data, with secondary data derived from source documents and financial statements BPS survey. Based on the results of the research that has been done,it is known that the results of measuring the performance of Statistics Indonesia by applying the…
This study aims to examine the effect of Capital Structure, Company Size, Financial Performance, Good Corporate Governance on Firm Value and Sustainability Report as moderating variables in banking sector companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses a quantitative method with the method of moderated regression analysis (MRA). The data used in this study is seco…
The purpose of this study was to determine how much the influence of Characteristics, Perceptions of Organizational Support, and Organizational Justice to Organizational Citizenship Behavior (OCB) With Employee Engagement as a Mediation Variable at PT. PLN (Persero) UPT Bengkulu. The data collection method in this study used a questionnaire, with sample of 73 respondents using the Saturated Sam…
Tujuan penelitian ini adalah untuk menguji pengaruh Sustainability Report dan Research and Development (R&D) berkenaan dengan nilai perusahaan di perusahaan manufaktur yang melakukan R&D tahun 2016-2020. Penelitian ini menggunakan jenis penelitian kuantitatif dengan menggunakan data sekunder. Sampel penelitian ini meliputi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan mempubl…
This study was conducted to evaluate whether the human resource function of PT. Pelabuhan Indonesia II Palembang Branch has been managed efficiently and effectively. The object of this research is the audit of human resource function management at PT. Pelabuhan Indonesia II Palembang Branch obtained from the respondents (informants), namely the Head of the Human Resource Department (HRD) PT. In…
Budgetary slack is an intentional act by the budget maker by providing incorrect information when compiling a budget. This study aims to examine the causes of budgetary slack which is influenced by budgetary participation and internal locus of control with environmental uncertainty as a moderating variable in Ogan Ilir Regency. The primary data in this study were obtained by distributing questi…
The company was created with specific m objectives, both short-term and long-term. In general, businesses are focused on making a profit, with plans and strategies as the foundation for attaining these objectives, as well as good management. The purpose of this study is to examine the use of responsibility accounting in cost control at PT.Bukit Asam, Tb Tanjung Enim's briquette business. The in…
This study aims to determine the role of competence, management knowledge and innovation on company performance. The data in this study used a quantitative descriptive method. The population and sample in this study amounted to 73 employees who work at PT Bank Pembangunan Daerah Sumatera Selatan and Bangka Belitung at the Lahat, Baturaja and Kayu Agung branches. The tests carried out in this st…
This study aims to determine the Effect of Management Control System and Business Strategy on Financial Performance. The population of this research is the Craft Sector UMKM in the city of Palembang as many as 956 units. The sample in this study amounted to 91 respondents. The researcher chose Random Sampling. This research is a quantitative research. Sources of data used in this study is prima…