FULL PAPER

Published: June 30, 2021

Articles

THE INFLUENCE OF PERFORMANCE MEASUREMENT SYSTEM ON THE IMPLEMENTATION OF SAKIP IN THE JAMBI PROVINCIAL GOVERNMENT

10.33369/j.akuntansi.11.2.93-104
Muhammad Gowon (1), Yuliusman Yuliusman (2), Fortunasari Fortunasari (3)
(1) Jambi University ,
(2) Economic & Business Faculty of Jambi University ,
(3) Training & Education Science of Jambi University
93-104
PDF
410

HEALTHTECH STARTUPS INTERNAL CONTROL TO INCREASE COMPETITIVE ADVANTAGE IN THE NEW NORMAL ERA

10.33369/j.akuntansi.11.2.105-122
Aulia Nurazizah (1), Novita Novita (2)
(1) Universitas Trilogi ,
(2) Universitas Trilogi, Jakarta, Indonesia
105-122
PDF
614

IMPLEMENTATION OF GOOD GOVERNANCE TO IMPROVE THE PERFORMANCE OF VILLAGE GOVERNMENTS

10.33369/j.akuntansi.11.2.123-136
Yesi Mutia Basri (1), Tusanti Igus Findayani (2), Arumega Zarefar (3)
(1) Universitas Riau ,
(2) Program Studi Akuntansi, Universitas Riau ,
(3) Program Studi Akuntansi, Universitas Riau
123-136
PDF
1420

INFLUENCE OF COMPETENCE, INDEPENDENCE, SPIRITUAL QUOTIENT, EMOTIONAL QUOTIENT, AND AUDIT TENURE ON AUDIT QUALITY

10.33369/j.akuntansi.11.2.137-148
Ready Wicaksono (1), Mispiyanti Mispiyanti (2)
(1) Sekolah Tinggi Ilmu Ekonomi Balikpapan ,
(2) STIE Putra Bangsa Kebumen
137-148
PDF
1011

THE EFFECT OF BOARD OF COMMISSIONERS, AUDIT COMMITTEE, COMPANY SIZE, AND CAPITAL STRUCTURE ON AGENCY COSTS: INDONESIA PERSPECTIVE

10.33369/j.akuntansi.11.2.149-162
Deo Dio Du Simanjuntak (1), Judith T. Gallena Sinaga (2)
(1) Universitas Advent Indonesia ,
(2) Universitas Advent Indonesia
149-162
PDF
538

ASSET UTILIZATION OPTIMIZATION, LOCAL GOVERNMENT SUPPORT, ASSET MANAGEMENT PROFESSIONALISM TOWARDS INCREASING VILLAGE ORIGINAL INCOME

10.33369/j.akuntansi.11.2.163-174
Erna Hendrawati (1)
(1) Universitas Wijaya Kusuma Surabaya
163-174
PDF
460

THE EFFECT OF INTERNAL CONTROL SYSTEM, INFORMATION ASYMMETRY, SUITABILITY OF COMPENSATION AND ORGANIZATION'S ETHICAL CULTURE ON ACCOUNTING FRAUD

10.33369/j.akuntansi.11.2.175-188
Halimatusyadiah Halimatusyadiah (1), Muhammad Hafizh Robani (2)
(1) ,
(2) University of Bengkulu
175-188
PDF
586

THE EFFECT OF OPERATING CASH FLOW, NET PROFIT, ROA AND ROE ON STOCK RETURN OF IDX

10.33369/j.akuntansi.11.2.189-196
Jessy Safitri Sitorus (1), Ernika Siburian (2), Yosevin Simbolon (3), Royto Enjelia br Naibaho (4)
(1) Universitas Prima Indonesia, Medan ,
(2) Universitas Prima Indonesia, Medan ,
(3) Universitas Prima Indonesia, Medan ,
(4) Universitas Prima Indonesia, Medan
189-196
PDF
1614