FULL PAPER

Published: October 31, 2021

Articles

A STRATEGY TO PROMOTE THE COMPETITIVENESS OF MICRO, SMALL AND MEDIUM ENTERPRISES (MSME) DURING THE CONDITION OF COVID 19 PANDEMICS

10.33369/j.akuntansi.11.3.197-208
Rahmadani Rahmadani (1), Jefriyanto Jefriyanto (2)
(1) STIM Sukma Medan ,
(2) STIE Mahaputra Riau
197-208
PDF
782

THE EFFECT OF EARNING PER SHARE, INVESTMENT OPPORTUNITY SET, TOTAL ASSET TURNOVER, AND COLLATERALIZABLE ASSET ON DIVIDEND POLICY (Research on Consumer Goods Industrial Sector Companies Listed on the Indonesian Stock Exchange for the 2015-2019 period)

10.33369/j.akuntansi.11.3.209-222
Annisa Rizal (1), Dedik Nur Triyanto (2)
(1) Telkom University ,
(2) Telkom University
209-222
PDF
684

PUBLIC GOVERNANCE DAN KORUPSI: BUKTI PENGUJIAN DARI INDONESIA MENGGUNAKAN PERSPEKTIF TEORI KEAGENAN

10.33369/j.akuntansi.11.3.223-234
Evi Maria (1), Abdul Halim (2)
(1) Universitas Kristen Satya Wacana ,
(2) Universitas Gadjah Mada
223-234
PDF
1448

GOING CONCERN AUDIT OPINION: THE ROLE OF AUDIT DELAY, OPINION SHOPPING, FINANCIAL DISTRESS, LEVERAGE AND SIZE OF COMPANY

10.33369/j.akuntansi.11.3.235-246
Efrizal Syofyan (1), Kesi Okta Vianti (2)
(1) Universitas Negeri Padang ,
(2) Universitas Negeri Padang
235-246
PDF
900

SHARE VALUE DIFFERENCES PT. KIMIA FARMA TBK TOWARDS THE ACQUISITION OF SHARE EVENTS IN PT. PHAPROS TBK

10.33369/j.akuntansi.11.3.247-258
Revi Candra (1), Elmiliyani Wahyuni-S (2), Nailatul Hanifah (3)
(1) Institut Agama Islam Negeri Batusangkar ,
(2) Institut Agama Islam Negeri Batusangkar ,
(3) Institut Agama Islam Negeri Batusangkar
247-258
PDF
291

ANALYSIS OF THE IMPACT OF THE PROPORTION OF INDEPENDENT COMMISSIONERS, LEVERAGE, AND SIZE ON THE ACCOUNTING CONSERVATISM OF STATE-OWNED ENTERPRISES (BUMN)

10.33369/j.akuntansi.11.3.259-270
Sri Wahjuni Latifah (1), Saskiya Sasa Difananda (2)
(1) University of Muhammadiyah Malang ,
(2) University of Muhammadiyah Malang
259-270
PDF
386

PENGHINDARAN PAJAK: ANALISIS PERBANDINGAN ANTARA SEKTOR (PERIODE 2017-2019)

10.33369/j.akuntansi.11.3.271-284
Permata ayu Widyasari (1), Stefani Arif Juantara (2), Irene Natalia (3)
(1) Universitas Surabaya ,
(2) Universitas Surabaya ,
(3) Universitas Surabaya
271-284
PDF
779

THE EFFECT OF GOOD CORPORATE GOVERNANCE AND FINANCIAL DISTRESS ON REAL EARNINGS MANAGEMENT

10.33369/j.akuntansi.11.3.285-306
Santi Yopie (1), Erika - Erika (2)
(1) ,
(2) University International Batam
285-306
PDF
846