Výsledky vyhledávání - "Dwi Fitri Puspa"

Akademický článek

Relevance of Earnings Value, Book Value, and Operating Cash Flow in Manufacturing Companies in Indonesia

Autor: Dwi Fitri Puspa, Ietje Nazaruddin, Resti Yulistia M, Arie Frinola Minovia

Publikováno v: Journal of Accounting and Investment, Vol 24, Iss 1, Pp 120-136 (2022)

Research aims: This study examines the value relevance of accounting information consisting of earnings information, book values, and operating cash flows after Indonesia uses the full convergence of IFRS Financial Accounting Standards. Design/Method

Externí odkaz: https://doaj.org/article/2d26b9badc70468f95425d131a5299a1

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Akademický článek

The Value Relevance of Earnings and Cash Flow: Regression-Variation Approach

Autor: Dwi Fitri Puspa

Publikováno v: Journal of Accounting and Investment, Vol 7, Iss 2, Pp 158-174 (2016)

This study is conducted to measure the value relevance of earnings and cash flows by using the regression-variation approach. Specifically, the objectives of the study are to examine whether the value relevance of accounting earnings information is h

Externí odkaz: https://doaj.org/article/47949ab9f81644a7b00ff69ba0f34244

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RELEVANSI NILAI INFORMASI AKUNTANSI, INTELLECTUAL CAPITAL, CORPORATE GOVERNANCE, PERSISTENSI LABA DAN ASIMETRI INFORMASI

Autor: Claudya Hutauruk, Dwi Fitri Puspa

Publikováno v: Jurnal Kajian Akuntansi dan Auditing. 18:49-63

Value relevance of accounting information is the ability of accounting information to explain or describe company values that will assist information users in understanding and making financial decisions. This study aims to empirically examine

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::29991f1db6a7502fbbdd425de7115d7d
https://doi.org/10.37301/jkaa.v18i1.106

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PENGARUH KEPEMILIKAN INSTITUSIONAL, SUSTAINABILITY REPORT DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN

Autor: Mutyyara Ermanda, Dwi Fitri Puspa

Publikováno v: Jurnal Kajian Akuntansi dan Auditing. 17:135-147

The purpose of this study is to empirically examine the effect of institutional ownership, sustainability report and intellectual capital on firm value. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (ID

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::885bc89a82e446d1523fa01ab7878b0c
https://doi.org/10.37301/jkaa.v17i2.89

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RELEVANSI NILAI INFORMASI AKUNTANSI, PENGUNGKAPAN UPAYA DIGITALISASI DAN MODAL INTELEKTUAL DENGAN MODAL MANUSIA SEBAGAI VARIABEL MODERASI

Autor: Dwi Fitri Puspa, Arie Frinola Minovia, Zaitul Zaitul

Publikováno v: Media Riset Akuntansi, Auditing & Informasi. 22:19-40

This paper aims to assess the value relevance of accounting information and other information. This study investigates whether accounting information, intellectual capital and digitalization initiatives influence share market value. Further, this stu

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::4bc3880d1d3f918bcb63fb56e5a01546
https://doi.org/10.25105/mraai.v22i1.10820

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PENGARUH KOMPETENSI PEMERINTAH DESA, SISTEM PENGENDALIAN INTERNAL, DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA

Autor: Dwi Fitri Puspa, Riky Agung Prasetyo

Publikováno v: Media Riset Akuntansi, Auditing & Informasi, Vol 20, Iss 2, Pp 281-298 (2020)

Penelitian ini bertujuan untuk menguji secara empiris apakah kompetensi pemerintah desa, sistem pengendalian internal (SPI), dan aksesibilitas laporan keuangan berpengaruh terhadap akuntabilitas pengelolaan dana desa. Populasi dari penelitian ini ada

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9ba30443c702e96ef065a1e36e0a593d
https://doi.org/10.25105/mraai.v20i2.7894

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Pengaruh Struktur Kepemilikan terhadap Kualitas Laba (Studi Empiris Perusahaan Manufaktur yang Listed di BEI Tahun 2009-2011)

Autor: Yeasy Darmayanti, Dwi Fitri Puspa, Siti Rahmi, Kiki Afialim Fitri

Publikováno v: Jurnal Kajian Akuntansi dan Auditing. 14:37-48

This study aims to obtain evidence of the influence of ownership structure as measured by managerial and institutional ownership on earnings quality. This study used 37 companies listed on the Indonesia Stock Exchange. The sample selection was carrie

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::ece9bcb9defe32f281e8ef66df3fb741
https://doi.org/10.37301/jkaa.v14i1.7

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MORAL COMPETENCE OF INDONESIA PROFESSIONAL AUDITORS

Autor: Christina Dwi Astuti, Dwi Fitri Puspa, Harti Budi Yanti, Hasnawati Hasnawati

Publikováno v: Media Riset Akuntansi, Auditing & Informasi, Vol 19, Iss 1, Pp 129-148 (2019)

This study reveals the moral competence of internal auditors and public accountants in Jakarta, Indonesia. The auditor's compliance with his professional code of ethics must be based on high morality. Accountants are professions that work on the basi

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0f6987b068a77b46b5a67658ce0ed39b
https://trijurnal.lemlit.trisakti.ac.id/mraai/article/view/4116

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