Jurnal Akuntansi dan Investasi (JAI)
Jurnal yang diterbitkan oleh Universitas Muhammadiyah Yogyakarta
Jurnal Akuntansi dan Investasi (JAI)
Jurnal Akuntansi dan Investasi diterbitkan oleh Universitas Muhammadiyah Yogyakarta bekerjasama dengan Asosiasi Program Studi Akuntansi Perguruan Tinggi Muhammadiyah (APSA PTM) secara berkala sebanyak dua kali setahun yakni Januari dan Juli. Tujuan jurnal ini adalah untuk memublikasikan hasil riset maupun pemikiran akuntansi, keuangan dan atau investasi yang relevan bagi pengembangan teori dan praktik akuntansi di Indonesia.
Bidang: Keuangan, Perbankan, Akuntansi & Ekonometrika
Akreditasi: Tidak terakreditasi.
Artikel
121–140 dari 218 hasil.
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Pengaruh Pengendalian Internal Perusahaan Dan Struktur Corporate Governance Terhadap Fee Audit DownloadGood internal control and good corporate governance will reduce activities which will be carried out by auditor. The activities reduction will bring about auditor fee cutback. The purpose of the study...
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Pengaruh Kualitas Audit, Debt Default dan Kondisi Keuangan Perusahaan terhadap Penerimaan Opini Going Concern DownloadThis research have a purpose to test the effect of audit quality, debt default and company financial condition to going concern opinion acceptance. The sample which used in this research is manufactur...
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Pengaruh Tingkat Kesulitan Keuangan Perusahaan terhadap Hubungan antara Konflik Kepentingan dan Konservatisma Akuntansi DownloadThe aim of this research is to examine the effect of interest conflict on accounting conservatism and the effect of company's financial distress on the positive relation between interest conflict and ...
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Intellectual Capital dan Kinerja Keuangan Perusahaan; suatu Analisis dengan Pendekatan Partial Least Squares DownloadThis research aims to know the relationship between intellectual capital components (human capital, structural capital, and customer capital) with company's performance and manufacture industry in Ind...
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Pengaruh Audit Manajemen, Komitmen Organisasional Manajer, Pengendalian Intern Terhadap Penerapan Prinsip-prinsip Good Corporate Governance Dan Kinerja Badan USAha Milik Negara Di Indonesia DownloadCompany performance and “good corporate governance” can't run automatically. It needs the system and personnel aspects to drive. Base on the former research and literature study, researcher choose man...
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Recently many accounting programs have simultaneously faced declining enrollments. Changes in business environment have created a perceived need more creative individuals in the accounting profession...
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This purpose of this research tests the influence of a company's financial distress on its accounting conservatism. This research is experience influence the prediction difference between positive acc...
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R&d Intensity and Ipo Underpricing: Case Study on Pharmaceutical and Biotech Industries in the Us DownloadAsymmetric information between the issuer to potential investors believed by some academics in finance as one of the main causes of the phenomenon of underpricing at the time of the initial public off...
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Perlindungan Investor Pasar Modal dalam Perspektif Legal, Disclosure dan Dividen di Beberapa Negara DownloadCorporate governance gives certainty protection to shareholder and parties of creditor in investing at its company. Mechanism of corporate governance consisted of transparancy, disclosure and fairness...
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Persepsi Masyarakat terhadap Kualitas Layanan Publik yang Diberikan oleh Instansi Pemerintah di Kabupaten Sleman dan Kabupaten Bantul DownloadThe study is focused on the difference of perception between the society government officials on service quality in Bantul and Sleman regency DIY. The sample is devided into two; i.e. the society func...
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Reaksi Pasar Atas Pengukuran Kinerja Akuntansi Perusahaan Prospector dan Defender : Analisis dengan Pendekatan Life Cycle Theory DownloadThe study is an empirical study that intends to examine the difference accounting performance measures between prospector and defender strategies. The study also has objective to examine market reacti...
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The different between the previous result of research about the influence of accounting information and task uncertainty of manager behavior provide an impulse to do the research with some modificatio...
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This research examines the effect of financial decision (debt policy, dividend policy and investment) and ownership structure (insider ownership and institutional ownership) to firm value. This s...
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Relevansi dan Interpretatif Laporan Keuangan Berdasarkan Metode General Price Level Accounting DownloadThe recent economic matters of Indonesia is sign of inflation. Inflation is a rise in the general level prices over time of a specific set of goods and services. In Indonesia, inflation rate is report...
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Pengaruh Karakteristik Personal Auditor terhadap Tingkat Penerimaan Penyimpangan Perilaku dalam Audit DownloadThe role of external auditor opinion is vital in ensuring the proper production of financial report. However, cases of dysfunctional audit behavior has adversely affect the credibility of external aud...
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Pengetahuan Anggaran dan Efektivitas Partisipasi dalam Hubungannya dengan Kepuasan Atas Pelaksanaan Anggaran Kinerja DownloadThis research aim to examine the relationship of society knowledge about APBD, participate effectiveness in compilation of budgetary and satisfaction of performance budgetary implementation. This rese...
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Pengaruh Kebijakan Pendanaan, Deviden dan Profitabilitas Perusahaan terhadap Set Kesempatan Investasi (IOS) DownloadThe objective this research is to examine financing policy, dividend policy and profitability of the firm association investment opportunity set. The sample of this study consist of 28 firm in Jaka...
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Kesenjangan Harapan antara Nasabah dan Manajemen terhadap Penyampaian Informasi Keuangan dan Non Keuangan Bank Syariah DownloadThe use of revenue sharing between depositors and the bank in the operation of Islamic Banks, has created an agency problem. Regarding with this problem, Banks should provide both financial and non fi...
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Studi Tentang Kendala-Kendala yang Dihadapi oleh Kantor Akuntan Publik dalam Melakukan Merjer DownloadA merger is considered to be one of powerful business strategies that provides several benefits. Among others are an accumulated capital, a synergic management, a wide market, and become a bigger comp...
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Perbedaan Partisipasi Anggaran Ditinjau dari Jenis Jabatan, Tingkat Pendidikan, Jenis Kelamin dan Pengalaman Kerja (Studi Empirik pada Perguruan Tinggi Swasta di Daerah Istimewa YOGYAKARTA) DownloadThe purpose of this research was to know difference in the budget participation that's evaluated from education levels, gender, occupations, and job experiences. The number of research sample is 198 p...
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