Zobrazeno 1 - 10
of 91
pro vyhledávání: '"Sekar Mayangsari"'
Autor:
Susilawati Indah, Sekar Mayangsari
Publikováno v:
New Applied Studies in Management, Economics & Accounting, Vol 6, Iss 4, Pp 83-97 (2023)
This study aims to determine and analyze the effect of company size, corporate social responsibility, and corporate governance on tax aggressiveness. This study includes five independent variables, namely company size, corporate social responsibility
Externí odkaz:
https://doaj.org/article/49cafa5f523d41e88957c948ea7d9229
Autor:
Candra Sinuraya, Sekar Mayangsari
Publikováno v:
International Journal of Economics and Financial Issues, Vol 14, Iss 2 (2024)
This study's goal is to find out how earnings informability and income smoothing affect firm value, with managerial ability as a moderating variable. A quantitative method was used, and financial statements that were listed on the Indonesia Stock Exc
Externí odkaz:
https://doaj.org/article/ab2143a6e5e446149426272000b398bd
Publikováno v:
ACRN Journal of Finance and Risk Perspectives, Vol 11, Iss 1, Pp 158-174 (2023)
This study examines the influence of derivative instruments, income diversification, and liquidity ratios on earnings management with IFRS 7 disclosure as a moderating variable. The sample used consists of 129 conventional commercial banks that are l
Externí odkaz:
https://doaj.org/article/78e03c49e0e34d78b517ab28595027b4
Autor:
Erina Normasari, Sekar Mayangsari
Publikováno v:
Jurnal Riset Akuntansi dan Bisnis Airlangga, Vol 7, Iss 2, Pp 1319-1342 (2022)
This study aims to analyze the influence of Fraud Star dimensions consisting of Pressure, Opportunity, Rationalization, Capability, Integrity, and Digital Banking in detecting the occurrence of Fraudulent Financial Reporting (FFR) with the moderating
Externí odkaz:
https://doaj.org/article/f27a64aef942497cb1baaa01ac288a0c
Autor:
Wati Aris Astuti, Sekar Mayangsari
Publikováno v:
Finance, Accounting and Business Analysis, Vol 3, Iss 1, Pp 81-95 (2021)
The purpose of this study to determine the quality of audits in industry companies related to institutional ownership, managerial ownership, independent board, the size of independent commissioner board and audit committee. And also, how earnings man
Externí odkaz:
https://doaj.org/article/f8de3a7d8c994322974c41678e4999d2
Autor:
Luluk Uswati, Sekar Mayangsari
Publikováno v:
Ekuitas: Jurnal Ekonomi dan Keuangan, Vol 20, Iss 2, Pp 242-259 (2018)
Tujuan penelitian ini adalah untuk menguji pengaruh manajemen laba akrual dan manajemen laba riil terhadap future stock return dan juga untuk menguji asimetri informasi sebagai variabel moderating. Penelitian ini menggunakan variabel ukuran perusahaa
Externí odkaz:
https://doaj.org/article/2b6d0910b28746c3871032670b7bab91
Autor:
Trismayarni Elen, Sekar Mayangsari
Publikováno v:
Jurnal Akuntansi dan Auditing, Vol 10, Iss 1, Pp 68-92 (2013)
This research was to obtain empirical evidence on the influence of Accountability, Competence,Professionalism, Integrity, and Objectivity of Public Accountant to the quality of audit withindependence as Moderating Variable. The research was conducted
Externí odkaz:
https://doaj.org/article/5a9882ceb32d49fe957879bc43d6eeaf
Publikováno v:
Jurnal Akuntansi, Vol 25, Iss 2, Pp 201-221 (2021)
This research aims to observe how cash planning moderates the factors that influence budget absorption. In addition, to see the effect of the quality of budget planning, knowledge of systems and procedures, and competence of human resources on the pe
Externí odkaz:
https://doaj.org/article/f5f81f1b23ea413da1b84294010bec09
Autor:
Erina Normasari1 erina.norma@gmail.com, Sekar Mayangsari2 sekar_mayangsari@trisakti.ac.id
Publikováno v:
Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA). Nov2022, Vol. 7 Issue 2, p1319-1342. 24p.
Publikováno v:
Jurnal Magister Akuntansi Trisakti. 10:19-44
Crypto-asset has begun to develop and is starting to be widely owned by people and institution around the world. Since 2020, government of Indonesia throught Bappebti regulate Crypto-asset transaction as future contract. This is a phenomenon in view