PENELITIAN MAGISTER

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1 Bernard E Tidajoh Pengaruh Kepemilikan Saham Oleh Pihak Asing dan Set Kesempatan Investasi Terhadap Kinerja Saham (Studi Empiris Pada Perusahaan Publik di Bursa Efek Jakarta) The Effect of Foreign Owneship and Investment Opportunity Set On Stock Performance    
2 Megawati Oktorina Analisis Arus Kas Dalam Mendeteksi Manipulasi Aktivitas Riil dan Dampaknya Terhadap Kinerja Pasar Cash Flow Analysis in Detecting Real Activities Manipulation and Its Impact in Market Performance    
3 Irwan Arjanto Kinerja Economic Value Added (EVA) Dalam Menilai Return Saham Perusahaan Yang Terdaftar di Bursa Efek Jakarta EVA Performance to Stock Return Valuation For Public Company in Jakarta    
4 Wilma Darwin Relevansi Nilai Informasi Akuntansi Terhadap Penentuan Nilai Pasar Perusahaan Periode 1992-2005 (Studi Empiris Pada Bursa Efek Jakarta) Value relevance of Accounting Information on Coorporate Market Value Between 1992-2005 (Empirical Studies At JSX)    
5 Neneng Suryatiningsih Pengaruh Skema Bonus Direksi terhadap Aktifitas Manajemen Laba (The Effect of Boards Bonus Scheme on Earning Management Activities : The Empirical Study in State Owned Enterprises)    
6 Satria Yudhia Wijaya Pemilihan Kebijakan Akuntansi dalam Perspektif Agency Theory Accounting Policy Decision in Agency Theory Perpective    
7 Susi Meyrista Br Tarigan Pengaruh Kinerja dan Governance Terhadap Penggantian Direksi (Penelitian Empiris pada BUMN Periode 2000-2005) The Influence of Performance and Governance To The Director Turnover (Empirical Research on State Owned Enterprices in Periode Between 2000-2005)    
8 Hertanto Prediksi Probabilitas Financial Distress Dengan DCF Model Financial Distress Probability Prediction Using DCF Model    
9 Diana Supriati Pengaruh Arus Kas Permanen, Transitori dan Agregat Terhadap Laba Masa Depan dan Arus Kas The Influence of Permanent Transitory and Aggregate Component of Earnings to Future Earning and Cash Flow    
10 Nurul Husnah Hubungan Corporate Governance Index, Dewan Direksi dan Dewan Komisaris Dengan Kinerja Perusahaan The Relationship Between corporate Governance Index, Boad of Directors and Independent Directors With Firms Performance    
11 Dwi Jaya Kirana Pengaruh Corporate Governance dan Free Cash Flow Terhadap Performance (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia) The Influence of Corporate Governance and Free Cash Flow to Firms Performance    
12 Erwin Harinurdin Analisis Kepatuhan Pajak Perusahaan yang Terdaftar Pada Kantor Pelayanan Pajak Wajib Pajak Besar Satu Analysis of Company’s Tax Complience That Was Registered in Large Tax Office One    
13 Atiqah Corporate Governance Pengungkapan Sukarela dan Asimetri Informasi Corporate Governance Voluntary Disclosure and Information Asymmetry    
14 Florensia Yunita Determinan Kesalahan Prakiraan Laba Manajemen Studi Empiris Pada IPO Disclosure di Bursa Efek Jakarta The Determinant of Management Forecast Error : An Emperical Study of Indonesian IPO Disclosure in Stock Market Jakarta    
15 Verni Asvari Wangi Pengaruh Corporate Governance Terhadap Kinerja Perusahaan : Pendekatan Dengan Metode Simultan pada Perusahaan yang Terdaftar di BEI The Relationships Between Corporate Governance and Firm Performance : Structural Equation Modeling Approach    
16 Nur Kholifah Slack Resources Corporate Philanthropy dan Kinerja Perusahaan : Pendekatan dengan Metode Structural Equation Model Slack Resources, Corporate Philanthropy and Firm Financial Performace : Structural Equation Modeling Approach    
17 Paul Sampry Pengaruh Informasi Penggunaan Dana IPO Terhadap Initial Return Studi Empiris Perusahaan Go Publik di BEJ 1995-2006 The Effect of Information on Plan of IPO Fund Utilization and Others Determinant to Initial Return : an Emperical Studies on IPO In Jakarta Stock Exchange 1995-2006    
18 Isni Kusariani Peranan Outside Investor Dalam Menekan Shirking dan Expropriation MelaluiPeningkatan Fungsi Monitoring Oleh Mekanisme Corporate Governance The Role of Outside Investor in mitigating Shirking  & Expropriation by Monitoring Activities of Corporate Governance Mechanism    
19 Wulan Heri Untari Pengaruh Moderasi Manajemen Risiko Sebagai Komponen Corporate Governance Terhadap Kinerja Perbankan Moderation Influence of Risk Management as Corporate Governance Component to Performance of Banking    
20 Arianto Suthan Pengaruh Diversifikasi Global dari Kegiatan Operasional dan Pendanaan Terhadap Praktek Pengungkapan Sukarela The Effect of Global Diversification of Operations and Financing to the Corporate Voluntary Disclosure    
21 Rani Sylvia Sari Pengaruh Pengungkapan Sukarela dan Kualitas Corporate Governance Terhadap Biaya Modal Ekuitas Pada Bursa Efek Indonesia The Effect of Voluntary Disclosure and Quality of Corporate Governance on The Cost of Equity Capital For Manufacturing Companies Listed At Indonesia Stock Exchange    
22 Syarifuddin Pengaruh Corporate Governance dan Kinerja Perusahaan Terhadap Koefisien Respon Laba Dengan Menggunakan Principal Component Analisys The Impact of Corporate Governance and Performance of The Firm to Earnings Response Coefficient by Using Principal Component Analysis    
23 Arywarti Marganingsih Analisis Variabel Anteseden Perilaku Auditor Internal Dan Konsekuensinya Terhadap Kinerja: Studi Empiris Pada Auditor Aparat Pengawasan Intern Pemerintah Di Lingkungan Lembaga Pemerintah Non Departemen Antecedents Of Internal Auditor’s Behavior And Their Consequence On Performance: Empirical Study On Internal Auditors In Non Departement Government Institution    
24 Oktina Nugraheni Pengaruh Faktor-faktor Personal Auditor Internal Terhadap Kualitas Audit (Studi Empiris di Lembaga Pemerintah Non Departemen) The Influence of Internal Auditor’s Personal Factors on Audit Quality (Empirical Study in Government Institution)    
25 Nureni Wijayati Keberhasilan Penerapan Enterprise Resource Planning – SAP: Analisis Persepsi Pengguna The Success of Enterprise Resource Planning – SAP Adoption: User Perception Analysis    
26 Arie Wibowo Pengaruh Masa Penugasan Audit terhadap Kualitas Audit dengan Pendekatan Earnings Surprise Benchmark pada Perusahaan Terbuka (Studi Aturan Rotasi Audit di Indonesia) The Impact of Audit Tenure to Audit Quality with Earnings Surprise Benchmark as the Proxy on Public Listed Companies (Audit Rotation Regulation Study in Indonesia)    
27 Viska Anggraita Motivasi Manajemen Laba (Oportunistik vs Efisien) dan Pengaruh Moderasi Corporate Governance: Studi Pada Perusahaan Non Keuangan di BEI Type of Earnings Management (Oportunis VS Efficient) and the Moderating Effect of Corporate Governance: Study on Non Financial Companies in BEI    
28 Sandra Aulia Faktor-Faktor yang Mempengaruhi Reduce, Reuse dan Recycle (3R) dan Hubungan 3R dengan Efisien dan Kinerja Perusahaan : Analisis Lintas Negara di Jepang, Inggris dan Indonesia Factors Influence The Reduce, Reuse and Recycle (3R’s) and effect of 3R’s on Efficiency and Firm Performance : Cross Country Analysis in Japan, United Kingdom and Indonesia    
29 Agita Cendrakasih Wahyu Utami Pengaruh Kualitas Website Bagi Investor Terhadap Nilai Perusahaan Publik di Indonesia Influence of Website Quality for Investor to Public Firm’s Value in Indonesia    
30 Suyati Determinan Konservatisme dan Asimetri Informasi : Studi pada Perusahaan Non Keuangan di BEI The Determinan of Conservatism and Information Asymmetry : empiris Study at Non Finance Company in BEI    
31 Rafrini Amyulianthy Peran Kualitas Internet Reporting Sebagai Variabel Moderasi dari Pengaruh Informasi Kondisi Keuangan dan Operasi Perusahaan Terhadap Firm’s Value The Role of Internet Reporting Quality as Variable Moderate the Effect of Financial Corporate Information and Operating Information to Firm’s Value    
32 Tubagus Muchamad Idris Kartawijaya Determinan Kinerja Pelaporan Tanggungjawab Sosial dan Lingkungan Perusahaan di Asia Tenggara Determinants of Corporate Social Responsibility and Environmental Reporting Performance in Southeast Asia    
33 Usep Syaipudin Pengaruh Intellectual Capital terhadap Kinerja Perusahaan The Effect of Intellectual Capital on Firm Perfomance    
34 Dhani Pradipta Paramita Pengaruh Kecerdasan Emosional dan Kecerdasan Spiritual Terhadap Kinerja Auditor The Influence of Emotional Quotient and Spiritual Quotient on Auditor Performance    
35 Dimas Januar Rizki Analisis Pengaruh Persentase Kepemilikan Terbesar dan Peluang Pertumbuhan Terhadap Tingkat Hutang Perusahaan Analysis of the Effect of Largest Percentage of Ownership and Growth Opportunities on Corporate Debt Policy    
36 Irma Analisis Pengaruh Tingkat Pengungkapan Terhadap Likuiditas Saham The Effect of Disclosure to Stock Liquidity    
37 Ira Geraldina Pengaruh Eksposur Risiko Terhadap Opini Audit Going Concern Melalui Volatilitas Nilai Perusahaan Volatility of Firm’s Value as Mediating Factor For The Effect of Risks Exposure on Going Concern Audit Opinion    
38 Dri Asmawanti S. Studi Eksploratif Tentang Tingkat Penyerapan Anggaran Pemerintah Republik Indonesia pada Kementrian Negara Mitra Kerja Komisi V DPR RI Eksploratif Study About the Absorption Level of the Government Budget of the Republic of Indonesia, An Analysis of the State Ministeries Partners House of Representatives Commision V of the Republic of Indonesia    
39 Intan Oviantari Analisis Faktor Determinan Remunerasi Direksi Komisaris Perbankan di Indonesia Determinant Factor Analysis of Indonesian Banking Remuneration For Directors and Commissioners    
40 Nova Novita Analisis Pengungkapan Tanggungjawab Sosial Stratejik dan Kinerja Perusahaan Analysis Strategic Corporate Social Responsibility Disclosures And Firm Performance    
41 Desirizta Sari Steviani Pengaruh Corporate Governance Terhadap Earnings Management yang di Ukur Oleh Kebijakan Akrual dan Aktivitas Rill The Effect Corporate Governance On Earnings Management Measurement by Accrual and Real Activities    
42 Herlina Helmy Pengaruh Motivasi Ekonomi dan Non Ekonomi Terhadap Kepatuhan Pajak The Effect of Economic and Non Economic Motives on Tax Compliance    
43 Dewi Kartika Sari Karakteristik Kepemilikan Perusahaan, Corporate Governance dan Tindakan Pajak Agresif Ownership Characteristic, Corporate Governance And Tax Aggressiveness    
44 Imam Setijawan Pengaruh Corporate Governance dan Perubahan Tarif Pajak Terhadap Ketepatan Waktu Penyampaian SPT Wajib Pajak Badan di Indonesia The Influence of CG anda Tax Rate Change in Order to Increase Coorporate Tax Report Complience in Indonesia    
45 Oktavia Motivasi Penggunaan Derivatif pada Perusahaan Publik di Indonesia Motivation for the Use Derivatives in Public Companies in Indonesia    
46 Septian Bayu Kristanto Pengaruh Corporate Governance,Karakteristik Keuangan dan Pengungkapan Laporan Tahunan Terhadap Indeks Pelaporan Keuangan Internet Perusahaan The Effect of Corporate Governance, Financial Characteristics, and Disclosure of Annual Report on Companies Internet Financial Reporting Index    
47 Yuni Rimawati Keberhasilan Implementasi Electronic Government Berdasarkan Persepsi Pengguna The Successes of Electronic Government Implementation Base on User Perception    
48 Herni Kurniawati Pengaruh Pergantian Kantor Akuntan Publik (KAP) Terhadap Earnings Response Coefficients The Effect of Public Accounting Firm Turnover to Earnings Response Coefficients    
49 Ari Wardani Chahyaningrum Pengaruh Perubahan Laba Akibat Perubahan Tarif Pajak Efektif Terhadap Persistensi Laba dan Earnings Response Coefficient The Influence of Earnings Changes That Effected From Effective Tax Rates Changes To The Earnings Persistence and Earnings Response Coefficient    
50 Arief Jauhari Pengaruh Kualitas Audit Terhadap Manajemen Laba dan Manajemen Pajak The Effect of Audit quality on Income and Tax Management    
51 Aloysius Harry Mukti Faktor- Faktor yang Mempengaruhi Kualitas Akrual dan Dampaknya Terhadap Tingkat Pengungkapan Sukarela. Factors that Affect The Quality of Accruals and its Impact on Level of Voluntary Disclosure.    
52 Indah Masri Perilaku Tax Avoidance Terhadap Cost of Debt dan Cost of Equity Tax Avoidance Behavior Towards The Cost of Debt and Cost of Equity    
53 Hermono Pemodelan Risiko Gagal Bayar Pada Sektor Publik Studi Kasus Pada Perusahaan Daerah Air Minum Modelling of The Default Risk of Debt Payments in Public Sector Case Study on The Regional Water Supply Company (PDAM)    
54 Dewi Lasmy Faktor-faktor yang Mempengaruhi Kinerja Akademik dan Keuangan SMK Negeri di Jakarta Factors Affecting the Academic and Financial Performance of State Vocational Secaondary High School in Jakarta    
55 Ludwina Harahap Analisis Komprehensif Pengaruh Konflik Keagenan Antara Manajer, Pemegang Saham dan Kreditur Terhadap Nilai Perusahaan The Comprehensive Analysis of The Impact of Agency Conflict Between Shareholders, Managers and Creditor to Value of The Firm    
56 Sriharioto Good Governance,Kompetensi KPPN dan Persepsi Keberhasilan Pelaksanaan Penganggaran Berbasis Kinerja Pada Satuan Kerja Kementerian/Lembaga Good Governance, The KPPN Competency and Perceptions of The Successfulness of Performance-Based Budgeting in Work-units of Line Ministries    
57 Ade Widiyanti Analisis Persepsi Pengguna Terhadap Kepuasan Penggunaan Sistem Informasi Akuntansi dan Dampaknya pada Kinerja Individu The Analysis of User Perception of Accounting Information System Satisfaction and The Impact on Individual Performance    
58 Shinta Budi Astuti Pengaruh Modal Intelektual Dalam Manajemen Kredit Bank Publik di Indonesia The Effect of Intellectual Capital in Credit Management of Listed Bank in Indonesia    
59 Hafifah Nasution Pengaruh Beban Kerja, Pengalaman Audit, dan Tipe Kepribadian Terhadap Skeptisisme Profesional dan Kemampuan Auditor Dalam Mendeteksi Kecurangan The Effect of Workload, Audit Experience and Types of Personality to Professional Skepticism and Fraud Detection Ability of Auditors    
60 Hasan Fauzi Pengaruh Komponen Belanja Daerah Terhadap Indeks Pembangunan Manusia dan Kemiskinan The Effect of Local Governments Expenditures on Human Development Index and Poverty    
61 Untung Haryanto Analisis Kinerja Keuangan Pemerintah Studi Kasus Pemerintahan Daerah Tahun 2010 Financial Performance Analysis of Government Case Study of Local Government in 2010    
62 Fajar Mulyadiharto Manajemen Laba Pada Badan Usaha Milik Negara yang Melakukan Restrukturisasi Hutang Kepada Pemerintah Earnings Management on State-Owned Company During Government Debt Restructuring    
63 Moh. Khoirul Anam Analisis Faktor Penentu Nilai Kinerja Balanced Scorecard pada Kantor Pelayanan Perbendaharaan Negara Determinant Factors Analysis of The Performance Value of Balanced Scorecard on The State Treasury Services Office    
64 Tryas Chas Biandani Karakteristik Perusahaan, Tax Avoidance Jangka Panjang dan Nilai Perusahaan Firms Characteristics, Long Run Tax Avoidance and Firm Value    
65 Zumratul Meini Pengaruh manajemen Laba Akrual dan Manajemen Laba Riil Terhadap Persistensi Laba dan Biaya Modal Ekuitas The Effect of Accrual Earnings Management and Real Earnings Management on Earnings Persistence and Cost of Equity    
66 Kunandar Pengaruh Sumber Penerimaan dan Luas Wilayah Terhadap Alokasi Belanja Modal The Influence of The Source of Revenue and The Area of Capital Expenditure Allocation    
67 Saripudin Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi, Budaya Organisasi Dan Persepsi Inovasi Sebagai Variabel Moderating The Effect Of Budget Participation Toward Managerial Performance With Commitment Organizational, Organizational Culture And Perception Of Innovation As Moderating Variables    
68 Dewi Susanti Pengaruh Karakteristik Kementerian / Lembaga Terhadap Kualitas Audit Laporan Keuangan Kementerian / Lembaga The Influence of Ministry / Agencies Characteristics Toward Ministry / Agencies Financial Report Audit Quality    
69 Eko Kusdaryanto Faktor-Faktor yang Mempengaruhi Kinerja Keuangan Rumah Sakit yang Sudah Menerapkan Pola Pengelolaan Keuangan Badan Layanan Umum Factors That Affect The Financial Performance of Hospital That Have Applied Pattern Financial Management Public Service Agency    
70 Eko Kuswanto Analisis Kesiapan dan Pengaruh Prasyarat Atas Keberhasilan Penerapan Akuntansi Akrual: Studi Persepsi Pegawai Perbendaharaan di Jakarta Readiness Analysis and Influence of Preconditions for The Successful Application of Accrual Accounting : Treasury Employee Perception Studies in Jakarta    
71 Nasri Pengaruh Partisipasi Anggaran Terhadap Kinerja Entitas Publik dengan SelfEfficacy, Kejelasan Tujuan Anggaran dan Job Relevant Information Sebagai Variabel Moderating The Effect of Budgetary Participation Toward Performance of Public Entities With Self Efficacy, Budget Clarity and Job Relevant Information As Moderating Variables    
72 Synthia Madyakusumawati Pengaruh Efektifitas Dewan Komisaris dan Komite Audit, Struktur Kepemilikan, Peran Monitoring Bank dan Siklus Hidup Perusahaan Terhadap Probabilita Terjadinya Fraud The Influence of Effectiveness of Board Director, Audit Committee, Ownership Structure, Bank Monitoring, and Firm Life Cycle on the Fraud Probability    
73 Luxman Efendy Pengujian Model Kesuksesan Sistem Informasi De Lone dan Mc. Clean Dalam Pengembangan Sistem Informasi Akuntansi Kuasa Pengguna Anggaran Validating Updated D&M Information System Success Model In Development of Sistem Akuntansi Kuasa Pengguna Anggaran    
74 Astri Madhyaratri Evaluasi Penerapan Sistem Biaya Berbasis Aktivitas Berdasar dari Para Pengguna dan Pembangun Sistem Evaluation of Implementing Activity Based Costing System According to System Developer and User    
75 Tengku Nuzulul Qurriyani Deteksi Dini Potensi Kebangkrutan Bank

melalui Analisis Rasio Keuangan:

Model Regresi Logistik Multinomial

Early Detection of Potential Bank Bankruptcy through Financial Ratio Analysis: Multinomial Logistic Regression Model    
76 Khoirina Farina Pengaruh Efektifitas Dewan Komisaris, Efektifitas Komite Audit, Kepemilikan Keluarga, Kepemilikan Asing dan Kualitas Auditor Terhadap Perataan Laba Effect Of The Effectiveness Of The Board Of Commissioners , Audit Committee, Family Ownership, And Quality Auditor On Income Smoothing    
77 Nurul Aisyah Rachmawati Pengaruh Large Positive Abnormal Book-Tax-Differences Terhadap Persistensi Laba dan Earnings Response Coefficient The Effect of Large Positive Abnormal Book-Tax Differences on Earnings Persistence and Earnings Response Coefficient    
78 Nanik Lestari Pengaruh Perencanaan Pajak Terhadap Nilai Perusahaan dengan Moderasi Corporate Governance dan Board Diversity The effect of Tax Planning to Firm Value with moderating Corporate Governance and Board Diversity    
79 Amini Aulia Pengaruh Income Smoothing Terhadap Cost of Debt dan Cost of Equity dengan Peran Moderasi Corporate Governance dan Konflik Keagenan Antara Debtholder dan Stockholder he Effect of Income Smoothing on The Cost of Debt and The Cost of Equity with Corporate Governance and Agency Conflict Between Debtholder and Stockholder as Moderating Variables    
80 Nur Rahmi Fithriani Pengaruh Corporate Governance dan Rencana Manajemen Terhadap Kemungkinan Penerimaan Opini Audit dengan Paragraf Penjelas Going Concern The Influence of Corporate Governance and Management’s Plan on The Probability of Receiving Audit Opinion With Going Concern Explanatory Paragraph    
81 Hyasshinta Dyah S.L.P. Pengaruh Manajemen Laba Menggunakan Derivatif dan Akrual Terhadap Nilai Perusahaan dengan Moderasi Corporate Governance dan PSAK 50/55 R-2006 The Impact of Earnings Management Using Derivative and Accrual on Firm Value with Corporate Governance and PSAK 50/55 R-2006 as Moderating Variables    
82 Nur Wachidah Yulianti Pengaruh Book Tax Difference dan Struktur kepemilikan Terhadap Peringkat Awal Obligasi Perusahaan The Influence of Book Tax Difference and Ownership Structure on The Corporate Initial Bond Rating    
83 Syahrul Fattah Nawawi Analisis Pengaruh Struktur Modal Terhadap Kinerja Keuangan Badan Layanan Umum An Analysis of The Effect of Capital Structure on Financial Performance of Public Service Agency    
84 Elfina Astrella Sambuaga Penggunaan Economic Value Added (EVA) dan Laba Akuntansi Sebagai Dasar Pertimbangan Merger dan Akuisisi The Use of Economic Value Added (EVA) and Accounting Earnings as Primary Consideration for Merger and Acquisitions    
85 Deasy Susilowaty Pengaruh Laba Akuntansi, Arus Kas dari Operasi dan Kualitas Laba Terhadap Kemungkinan Saham Terpilih pada Reksa Dana Ekuitas Berkinerja Optimal The Effect of Accounting Earnings, Cash Flows From Operations And Earnings Quality on The Probability of A Stock Being Chosen on Well-Performed Equity Mutual Fund    
86 Oktavianti Pengaruh Volatilitas Laba pada Manajemen Laba Perbankan dengan Moderasi Self-Assessment Corporate Governance, Struktur Kepemilikan dan Kualitas Audit The Effect on Earnings Volatility on Earnings Management in Banking Industry with Self-Assessment Corporate Governance, Ownership Structure, and Audit Quality As Moderating Variables    
87 Husnul Khotimah Pengaruh Shariah Supervisory Boards dan Manajemen Laba Terhadap Kinerja Perbankan Syariah yang di Moderasi oleh Boards dan Audit Committee The Influence of Shariah Supervisory Boards and Earnings Management on The Performance of Islamic Banking Are Moderated by Boards and Audit Committee    
88 Arfah Habib Saragih Analisis Pengaruh Pemegang Saham Pengendali terhadap Aktivitas dan Relevansi Nilai Off-Balance Sheet Bank yang Terdaftar di Bursa Efek Indonesia Analysis of Controlling Shareholders’ Effect on Banks’ Off-Balance Sheet Activities and Value Relevance (Evidence from Banks Listed on the Indonesia Stock Exchange)    
89 Krisno Septyan Analisis Pengaruh Karakteristik Dewan Pengawas Syariah (DPS) dan Ukuran Kantor Akuntan Publik (KAP) Terhadap Tingkat Pengungkapan di Bank Syariah (Analisis Beberapa Negara) Analysis of Shariah Supervisory Board’s Characteristic and Audit Firm Size to Disclosure Levels in Islamic Bank (Analysis in Some Countries)    
90 Rizki Diyah Masyitoh Pengaruh Opini Audit, Temuan Audit, dan Tindak Lanjut Audit terhadap Persepsi Korupsi The Effect ofAudit Opinion, Audit Irregularities, Audit Rectification on Perception of Corruption    
91 Vina Hantina Pengaruh Agresivitas Laporan Pajak terhadap Agresivitas Laporan Keuangan dengan Kepemilikan Keluarga dan Kualitas Audit sebagai Variabel Moderasi The Effect of Tax Aggressiveness to Financial Aggressiveness with Family Ownership and Audit Quality as Moderating Variables    
92 Tia Rizna Pratiwi Pengaruh Intellectual Capital dan Corporate Governance Terhadap Kinerja Keuangan Perbankan di Indonesia The Effect of Intellectual Capital and Corporate Governance on Financial Bank’s Performance    
93 Daniel Pengaruh Pilihan Strategi Bisnis Terhadap Nilai Perusahaan dengan Manajemen Laba sebagai Variabel Mediasi Effect of Business Strategic Choices to Firm Value with Earnings Management as Mediation Variable    
94 Dica Lady Silvera Pengaruh Kepemilikan Keluarga Terhadap Kompensasi Direksi dengan Corporate Governance dan Kepemilikan Institusional Sebagai Moderasi. The Effect of Family Ownership on The Compensation of Directors with Corporate Governance and Institutional Ownership As a Moderating.    
95 Retno Yuliati Hubungan Kinerja dan Akuntabilitas terhadap Keterpilihan Incumbent dalam Pemilukada The Association of Performance and Accountability towards Incumbent Reelection on Mayor/ Regent Election    
96 Wira Vidia Pengaruh dikeluarkannya PP No. 93 Tahun 2010 Tentang Insentif Pajak Atas Pengeluaran Corporate Social Responsibility (CSR) Tertentu Terhadap aktivitas CSR dan Tingkat Tax Avoidance The Effect of PP No. 93/2010, about Tax Incentive for Certain Corporate Social Responsibility (CSR) Expenditure, Toward CSR Activity And Tax Avoidance    
97 Arief Fadhilah Persepsi Manajer atas Peran Akuntan Manajemen di Perusahaan Perception of Managers on the Role of Management Accountant in Corporations    
98 Winanto Pengaruh Manajemen Laba dan Kepemilikan Keluarga Terhadap Upcoming Years Return Perusahaan IPO & SEO dan Peran Moderasi dari Efektivitas Monitoring Dalam Tata Kelola The Effect of Earnings Management and Family Ownership Toward Upcoming Years Return In IPO and SEO Firm and The Moderation of the Effectiveness Monitoring In Good Corporate Governance    
99 Selly Anggraeni Haryono Analisis Pengaruh Struktur Modal dan Struktur Kepemilikan Terhadap Nilai Perusahaan The Effect of Capital Structure and Ownership Structure on Firm Value    
100 Vidyata Annisa Anafiah Pengaruh Kepemilikan Pengendali dan Tata Kelola Perusahaan Terhadap Kualitas Audit The Effect of Controlling Shareholders and Corporate Governance to Audit Quality    
101 Masripah Pengaruh Pemegang Saham Pengendali terhadap Tax Avoidance dan Peran Kepemilikan Keluarga dan Mekanisme Corporate Governance sebagai Variabel Moderasi Effect of Controlling Shareholder on Corporate Tax Avoidance Actions and Role of Family Ownership and Corporate Governance Mechanisms as a Moderating Variable    
102 Agustin Setya Ningrum Pengaruh Tingkat Adopsi IFRS terhadap Manajemen Laba melalui Peningkatan Analyst Coverage Impact of IFRS Adoption on Earnings Management through Increase of Analyst Coverage    
103 Rahadi Ari Baskoro Dampak Off Balance Sheet dan Manajemen Risiko Sebagai Variabel Moderasi Terhadap Risiko Serta Return Bank Dengan Risiko Sebagai Variabel Mediasi The Impact Of Off-Balance Sheet and Risk Management as Moderating Variable to Bank’s Risk and Return With Risk as Intervening Variable    
104 Asri Fika Agusti Faktor Determinan Akuntabilitas dan Transparansi Kementerian/Lembaga Determinants of Accountability and Transparencyin in Ministries/Institutions    
105 Achmad Rofik Pengaruh Penghindaran Pajak terhadap Biaya Utang dengan peran Moderasi kepemilikan Keluarga dan Institusional The Effect of Tax Avoidance on The Cost of Debt with The role of Moderation Family and Institutional Ownership    
106 Akhmad Hafidzan Adzani Faktor-faktor yang mempengaruhi Akuntabilitas Pemerintah Daerah (Pendekatan Teori Pilihan Publik pada Daerah Tingkat II di Indonesia) The Determinant of Local Government Accountability

(Public Choice Theory Approach, Evidence of Municipality in Indonesia)

   
107 Natalia Pengaruh Manajemen Laba Akrual vs Manajemen Laba Riil terhadap Biaya Modal dengan Tata Kelola Perusahaan sebagai Variabel Pemoderasi The Effect of Accrual Earning Manajement vs Real Earning Manajement to Cost of Capital and Corporate Governance as a Moderating Variable    
108 Teguh Iman Maulana Tanggungjawab Sosial Perusahaan dan Kinerja Maskapai Penerbangan Corporate Social Responsibility and Airline Performance    
109 Ulum Tri Handayani Kualitas Pelaporan Keuangan, Mekanisme Governance dan Efisiensi Investasi Financial Reporting Quality, Governance Mechanism and Investment Efficiency    
110 Setiafitrie Yuniarti Pengaruh Financial Slack, Innovational Slack dan Managerial Slack Terhadap Nilai Perusahaan Perdana dengan Kualitas Pelaporan Keuangan Sebagai Variabel Moderasi The Effects of Financial Slack, Innovational Slack and Managerial Slack on IPO Value with Financial Reporting Quality as Moderating Variable    
111 Maria Natalia Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan Terhadap Kinerja Pasar dengan Corporate Governance Sebagai Variabel Moderasi The Effect of Corporate Social Responsibility Disclosure to Market Performance with Corporate Governance as Moderating Variable    
112 Mustofa Kamal Faktor-Faktor yang Mempengaruhi Internet Financial Reporting Studi Kasus pada Kementerian/Lembaga Determinan of Internet Financial Reporting : Ministry/non Ministry Case Study    
113 Prima Monika Pengaruh Opini Audit Terhadap Kinerja Pemerintah Daerah dengan Tingkat Korupsi sebagai Variabel Moderasi (Pengujian Sub Sampel  Berdasarkan Kualitas Kepala Daerah) The Influence of Audit Opinion on Performance of Local Government with Level of Corruption as Moderating Variable (Sub-Sample Test Based on the Quality of Regional Head).    
114 Indah Umiyati Membangun Trust terhadap Public E-Procurement Melalui Kualitas Sistem Informasi dan Kepuasan Pengguna di Indonesia Building Trust in Public E-Procurement Through Information System Quality and User Satisfaction in Indonesia    
115 Adelia Pramita Sari Pengaruh Temuan Audit, Tindak Lanjut Hasil Pemeriksaan, dan Kualitas Sumber Daya Manusia terhadap Opini Audit melalui Tingkat Pengungkapan Laporan Keuangan di Kementerian/Lembaga The Effect of Audit findings, Follow-Up Audit Recommendation, Quality of Human Resources on Audit Opinion through Disclosure Level of Financial Statements in the Ministries / Institutions    
116 Debbianita Manajemen Laba menggunakan Classification Shifting dan Kualitas Audit Earnings Management using Classification Shifting and Audit Quality    
117 Gandy Wahyu Maulana Zulma Pengaruh Kompensasi Manajemen Terhadap Penghindaran Pajak Perusahaan dengan Moderasi Efektivitas Dewan Komisaris dan Kepemilikan Keluarga The Effect of Management Compensation to Tax Avoidance with The Effective Board of Commissioners and Family Firm’s Ownership as Moderating Variables    
118 Sabar Jimmy Partahi Victor S. Pengaruh Transaksi Pihak Berelasi Dan Hubungan Politik Terhadap Dividen Kas The Effect Of Related-Party Transactions And Political Connection On Cash Dividends    
119 Eneng Lisnawati Efektivitas Belanja Pendidikan Terhadap Kinerja Pendidikan Dengan Tata Kelola Pendidikan Sebagai Variabel Moderasi The Effectiveness of Education Expenditure on Education Performance Using Education Governance as Moderating Variable    
120 Evayanti Br. Rambe Analisis Tindak Lanjut Hasil Pemeriksaan BPK Terhadap Kinerja Pemerintah Daerah Dengan Peran Pengawasan Sebagai Pemoderasi The Analysis Of Local Government’s Follow-Up Of Audit Recommendations From BPK On The Local Government’s Performance With Monitoring Role As Moderating Effect    
121 Harpa Sugiharti Analisis Elemen Capability pada Perspektif Fraud Diamond terhadap Kecenderungan Fraudulent Financial Reporting Analysis of Element Capability on Fraud Diamond Perspective toward Tendency of Fraudulent Financial Reporting    
122 Nurhasanah Pengaruh Efektivitas Pengendalian Internal, Peran Audit Internal, dan Karakteristik Instansi Terhadap Korupsi Pada Kementerian/Lembaga The Effect of Internal Control Effectiveness Internal Audit Role, and Characteristics Agencies Against Corruption at Ministry/ Agency    
123 Purnoto Pengaruh Kepuasan Pengguna Sistem Perbendaharaan dan Anggaran Negara (SPAN) Terhadap Dampak Individu dan Dampak Organisasi The Effect of User Satisfaction of SPAN (Sistem Perbendaharaan dan Anggaran Negara) on Individual Impact and Organizational Impact    
124 Puti Widya Ekasani Pengaruh Desentralisasi Fiskal dan Akuntabilitas Laporan Keuangan Terhadap Tingkat Korupsi Pada Pemerintah Daerah Di Indonesia The Effect of Fiscal Decentralization and Accountability of Financial Statements on Level of Corruption in Local Government in Indonesia    
125 Deisy Andriani Pengaruh Akuntabilitas Dan Belanja Pemerintah Daerah Terhadap Tingkat Kesejahteraan Masyarakat Dengan Kinerja Pemerintah Sebagai Variabel Intervening Effect Of Accountability And Local Government Expenditure On Social Walfare Level With Government Performance As An Intervening Variable    
126 Teguh Setiyono Pengaruh Nilai Pabean, Kompetensi, Religiusitas, dan Kekayaan Auditor Terhadap Nilai Temuan Audit Kepabeanan Effect of Customs Value, Competency, Religiousity, and Wealth of the Auditor on Customs Audit Findings    
127 Miftah Ariffianto Determinan Sisa Anggaran Dalam APBD Di Indonesia Melalui Sudut Pandang Perilaku Budgetary Slack Determinant Of Budget Surplus On APBD In Indonesia From Budgetary Slack Point Of View    
128 Aryanto Pengaruh Ukuran Keuangan Dan Non Keuangan Terhadap Kinerja Manajerial Pada Rumah Sakit Pemerintah Di Indonesia The Impact Of Financial And Nonfinancial Measure To Managerial Performance At The Government Hospital In Indonesia    
129 Fuzla Hanum Pengujian Model Kesuksesan Sistem Informasi DeLone Dan McLean (2003) pada Sistem Informasi Pengelolaan Keuangan Daerah Testing DeLone and McLean Information System Success Model (2003) on Sistem Informasi Pengelolaan Keuangan Daerah    
130 Maemunah Nurmaya Sari Penerapan Model Penerimaan Teknologi Aplikasi Laporan Pertanggungjawaban Keuangan Bantuan Operasional Sekolah (ALPEKA BOS) The Application of Technology Acceptance Model on Aplikasi Laporan Pertanggungjawaban Keuangan Bantuan Operasional Sekolah (ALPEKA BOS)    
131 Noviyanti Mengukur Kesuksesan Sistem Informasi SAIBA (Sistem Akuntansi Instansi Basis Akrual) dengan Menggunakan Model DeLone & McLean Measuring Information Systems Success of SAIBA (Sistem Akuntansi Instansi Basis Akrual) Using DeLone & McLean Model    
132 Rima Sulistiyaningrum Dampak Co-Alignment Antara Sistem Pengendalian Manajemen Dan Ketidakpastian Lingkungan Terhadap Senjangan Anggaran. Studi Empiris: Kementerian R.I. The Impact Of Co-Alignment Between Management Control Systems And Environmental Uncertainty On Budgetary Slack    
133 Dewi Novita Sitorus Pengaruh Langsung dan Tidak Langsung Kinerja Lingkungan Terhadap Kinerja Ekonomi Perusahaan Melalui Pengungkapan Lingkungan  Perusahaan The Direct and Inderect Effect of Environmental Performance on Economic Performance with the Level Environmental Disclosure as The Intervening Variable    
134 Eunike Johanna Br. Sitorus Pengaruh Efektifitas Dewan Komisaris, Efektifitas Komite Audit dan Kualitas Audit Terhadap Relevansi Nilai Other Comprehensive Income The Effect of Effectiveness of Board Commisioner, The Effectiveness of Audit Committee and Audit Quality on The Value Relevance of Other Comprehensive Income    
135 Hendra Jafarudin Pengaruh Karakteristik Pemerintahan dan Kualitas Inspektorat Sebagai Pemoderasi Terhadap Kualitas Pengendalian Intern Pemerintah Effect Of Government Characteristic and Quality Of Inspectorate As Moderating On The Government Internal Control Quality    
136 Nazaruddin Pengaruh Kualitas APIP Dan SDM Pengelola Keuangan Negara, Temuan Audit Dan Tindak Lanjut Hasil Pemeriksaan Terhadap Opini Audit BPK Effect of Internal Audit Quality, Human Resources Quality, Audit Findings, and Post-Audit Rectification on BPK Audit Opinion    
137 Wildan Massani Deteminan Opini Badan Pemeriksa Keuangan atas Laporan Keuangan Pemerintah Daerah The Determinan of Indonesian Audit Board’s Opinion (Badan Pemeriksa Keuangan / BPK’s Opinion) on Local Government Financial Statement    
138 Dwi Prihatni Amrih Rahayuningtyas Pengaruh Tata Kelola dan E-Government Terhadap Probabilitas Korupsi Effects of Governance and E-Government on Corruption Probability    
139 Riana Widiastuti Analisis Sistem Informasi Manajemen Akuntansi Barang Milik Negara (SIMAK-BMN) pada Perguruan Tinggi Negeri The Analyssis of Accounting Management Information System os State-Owned Assets (SIMAK-BMN), at State Universities    
140 Eka Triana Peran Mediasi Akuntabilitas dalam Pengaruh Desentralisasi Fiskal dan Temuan Audit Terhadap Kinerja Pemerintah Daerah di Indonesia The Role of Accountability in Mediating the Impact of Fiscal Decentralization and Audit Findings to Local Goverment Performance in Indonesia    
141 Fitriani Analisis Determinan Kinerja Kementerian / Lembaga di Indonesia Analysis of Performance Determinants Ministry / Instituition in Indonesia    
142 Rahma Wijayanti Analisis Ketidaksesuaian (Misfit) Faktor yang Mempengaruhi Strategi Edukasi dan Efektivitas Dewan Komisaris & Dewan Pengawas Syariah terhadap Kinerja Bank Syariah Educational Strategy?s Factors Misfit and Board of Commissioners & Sharia Supervisory Boards Effectiveness to Islamic Banks Performance    
143 Ikrima Shobriati Pengaruh Proteksi Investor dan Tingkat Adopsi IFRS Terhadap Manajemen Laba The Effect of Investor Protection and IFRS Adoption on Earnings Management    
144 Meuthia Keumala Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pada Komisi Pemilihan Umum di Provinsi Riau Analysis factor that affect the quality of Financial Statements in Electoral Commission of Riau Province    
145 Kristika Sari Analisis Faktor yang Mempengaruhi Pengungkapan Informasi Keungan di Website Pemerintah Daerah Analysis of Factors Affecting the Disclosure of Financial Information in Local Government Website    
146 Mohammad Taufiq Judhanto Analisis Efektivitas Komite Audit: Kepatuhan Emiten dan Pengaruh Efektivitas Komite Audit Terhadap Pengelolaan Laba Analysis of Audit Committee Effectiveness: Company Compliance and the Effect of Audit Committee Effectiveness in Earnings Management    
147 Mia Selvina Manajemen Risiko dalam Keputusan Penerimaan Klien pada Kantor Akuntan Publik Non Big 4 Risk Management in Client Acceptance Decision at Non Big 4 Accounting Firm    
148 Dian Yuni Anggraeni Pengaruh Intensitas Persaingan, Slack Resources, dan Feminisme Dewan Terhadap Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan The Impact of Competitive Intensity, Slack Resources, and Board?s Feminism on Corporate Social Responsibility Disclosure Quality    
149 Muh. Ardiansah Laitte Pengaruh Kinerja Lingkungan, Sosial dan Tata Kelola Terhadap Asimetri Informasi (Studi Perbandingan Negara Asia Tenggara) The Effect of Environmental, Social and Governance Permormance on Asymmetry of Information (comparative Study on South East Asia Countries)    
150 Dani Pramujito Pengaruh Perceived Ease of Use, Perceived Usefulness, Trust, Transparansi, Akuntabilitas dan Efisiensi Terhadap Kepuasan Pengguna E-Procurement The Influence of Perceived Ease of Use, Perceived Usefulness, Trust, Transparency, Accountability and Efficiency on User Satisfaction of E-Procurement    
151 Andrew Fong Pengaruh Dewan Komisaris dan Komite Audit Terhadap Internet Financial Reporting The Effect of Board of Commissioners and Audit Committee on Internet Financial Reporting    
152 Muhtadin Amri Pengaruh Kompensasi dan Direksi Wanita terhadap Penghindaran Pajak dengan Moderasi Risiko Perusahaan The Effect of Compensation and Women Director’s on Tax Avoidance Moderated by Corporate Risk    
153 Resti Jayeng Ramadhanti Pengaruh Auditor Relationship rotasi dan abnormal fee audit terhadap kualitas audit dengan good corporate governance sebagai variabel moderat Impact of Aditor Relationship rotation and abnormal fee audit on audit quality    
154 Aris Nur Hasan Pengaruh Kualitas Audit Terhadap Kualitas Laba : Audit Quality Metric Score (AQMS5 vs AQMS7) Impact of Audit Quality on Earning Quality : Audit Quality Metric Score (AQMS5 vs AQMS7)    
155 Tri Cahyadi Sistem Pengukuran Kinerja Stratejik dan Rancangan Insentif : Studi pada PT. X Selama 3 Dekade Strategic Performance Measurement System and Incentive Design : Study on PT X for 3 Decades    
156 Asep Rahmansyah Pengaruh Penerapan Standar Audit 600 terhadap kualitas audit dan implikasinya terhadap pangsa pasar jasa audit Effect of Application of Audit Standard 600 on audit quality and its implication to market share of audit service    
157 Anessa Musfitria Pengaruh Internet Financial Reporting Terhadap Biaya Modal Impact of Internet Financial Reporting on Cost of capital    
158 Darlin Aulia Pengaruh Kualitas Pelaporan Keuangan, Jatuh Tempo Utang, dan Career Concerns Direktur Utama terhadap Efisiensi Investasi The Effect of Financial Reporting Quality, Debt Maturity, and Career Concerns of President Director on Investment Efficiency    
159 Myria Rafiz Khasandy Pengaruh Awal Masa Jabatan Direktur Utama & Direktur Keuangan terhadap Manajemen Laba The Effect of CEO’s and CFO’s Early Tenure to Earnings Management    
160 Sarlina Sari Pengaruh Estimasi Akuntansi yang Kompleks Terhadap Biaya Audit dan Peran Komite Audit dan Kepemilikan Keluarga sebagai Variabel Pemoderasi The Effect of Complex Accounting Estimates on Audit Fees and the Role of the Audit Committee and Family Ownership as Moderating Variables    
161 Khairunnisa Agresivitas Pajak, Risiko Perusahaan,dan Tanggungjawab Sosial Perusahaan Tax Aggresiveness, Firm Risk, and Corporate Social Responsibility    
162 Muhammad Basyuni Rizqi Qodraturrasyid Peran Sistem Manajemen Risiko dalam Memoderasi Pengaruh Aktivitas CSR pada Tindakan Agresivitas Pajak The Role of Risk Management Systems in Moderating the Effect of CSR Activities on Tax Aggressiveness Behavior    
163 Muhammad Ridha Jihad Fisabilillah Sira Pengaruh Gap Kompensasi Industri Terhadap Pengambilan Kebijakan Berisiko The Effect of Industri Tournament Incentive to Risk Policy    
164 Tanjung Retno Wigati Pengaruh Perencanaan Pajak Terhadap Nilai Perusahaan Dengan Tata Kelola Perusahaan Sebagai Variabel Pemoderasi, Bukti Empiris: Indonesia The Impact Of Tax Planning On Firm Value With Corporate Governance As Moderating Variable, Empirical Evidence: Indonesia    
165 Atika Rizki Mekanisme Tata Kelola Perusahaan dan Relevansi Nilai Aset Keuangan setelah Adopsi IFRS 13 Tentang Pengukuran Nilai Wajar Corporate Governance Mechanism and Value Relevance of  Financial Assets After Adoption IFRS 13 Fair Value Measurement    
166 Chekat Fahmy Rosyadi Pengaruh Usaha dalam Fraud Audit oleh Instansi Pemerintah

terhadap Tingkat Korupsi di Provinsi-Provinsi di Indonesia

The Influence of Government Fraud Audit Efforts on

Corruption Level in Indonesian Provinces

   
167 Sari Minjari Damayanti Pengaruh Tipe Risiko terhadap Keefektifan ERM dan Performa Bank: Sebuah Analisis Empiris pada Bank-Bank Eropa The Effect of Risk Type on ERM Effectiveness and Bank Performance: An Empirical Analysis of European Banks    
168 Anisa Ramadhini Trianaputri Pengaruh Kelompok Stakeholder Terhadap Kualitas Pengungkapan Keberlanjutan (Sustainability Disclosure): Studi Pada Negara Asean-5 The Influence Of Stakeholder Groups On The Quality Of Sustainability Disclosure: Studies In Asean-5 Countries    
169 Kenny Fernando Relevansi Nilai Informasi Sustainability Reporting dan Integrated Reporting: Bukti dari Afrika Selatan Value Relevance of Sustainability Reporting and Integrated Reporting Information: Evidence from South Africa    
170 Ain Hajawiyah Biaya Modal sebagai Determinan dan Manfaat Pengungkapan Corporate Social Responsibility Cost of Capital as Determinant and Benefit of Corporate Social Responsibility Disclosure    
171 Frista Pengaruh Perubahan Tarif Pajak Terhadap Hubungan Agresivitas Pelaporan Keuangan dan Agresivitas Pajak The Effect of Tax Rate Change on the Relationship between Financial Reporting Aggressiveness and Tax Aggressiveness    
172 Indriati Siti Pratiwi Pengaruh Tanggung Jawab Sosial Perusahaan terhadap Praktik Penghindaran Pajak dan Manajemen Laba: Peran Moderasi Hubungan Politik The Effect of CSR towards Tax Avoidance and Earnings Management Practices: The Moderating Role of Political Connections    
173 Maisya Pratiwi Pengaruh Akuntansi Nilai Wajar terhadap Manajemen Laba dan Keinformatifan Laba: Peran Moderasi Status Perusahaan dalam Indeks Saham Syariah Indonesia The Effect of Fair Value Accounting on Earnings Management and Earnings Informativeness: The Role of Moderating of the Companies Status in Indonesia Sharia Stock Index    
174 Agus Maulana Determinan Pengungkapan Islamic Social Responsibility Bank Islam: Analisis Lintas Negara Determinants of Islamic Social Responsibility Disclosure by Islamic Bank: Cross Country Analysis    
175 Hidayah Asfaro Saragih Dinasti Politik dan Reelection sebagai Pemoderasi pada Hubungan antara Belanja Pemerintah Daerah terhadap Kinerja Keuangan Pemerintah Daerah Political Dynasty and Reelection as Moderating Variables on The Relationship between Local Government Spending and Local Government Financial Performance    
176 Afifa Nurhanifah Faktor Kualitatif yang Mempengaruhi Peringkat Sukuk Korporasi Malaysia dan Indonesia Qualitative Factors Affecting Corporation Sukuk Rating in Malaysia and Indonesia    
177 Fertika Yulia Pengaruh Kompensasi Eksekutif Terhadap Pengakuan Nilai Goodwill The Effect of Executive Compensations Toward Goodwill Recognition    
178 Dina Juliani Pengaruh Konservatisme Terhadap Efisiensi Investasi dengan Agency Cost sebagai Variabel Moderasi pada Perusahaan yang Melakukan Merger dan Akuisisi di Asia Tenggara The Effect of Conservatism on Investment Efficiency with Agency Cost as Moderating Variable on Merger and Acquisition Firms in Southeast Asia    
179 Gracezelda Latupeirissa Dampak Ekonomis Ekternal dan Internal Perusahaan dari Penerapan Eko inovasi di Indonesia External and Internal Economic Impact of Eco Innovation in Indonesia    
180 Kurnia Utama Pengaruh Kemampuan Manajerial Terhadap Penghindaran Pajak Dengan Ketidakpastian Lingkungan Sebagai Variabel Pemoderasi The Effect of Managerial Ability on Tax Avoidance with Environmental Uncertainty as Moderating Variable    
181 Dewi Darmastuti Penggunaan Discretionary Spending sebagai Motif Oportunistik untuk Memenangkan Pemilukada The Use of Discretionary Spending as Opportunistic Motives to Win the Election    
182 Muhammad Umar Pengaruh Penghindaran Pajak Terhadap Risiko Perusahaan Dengan Kualitas Informasi Akuntansi dan Kepemilikan Keluarga Sebagai Variabel Pemoderasi The Effect of Tax Avoidance on Firm Risk with Accounting Information Quality and Family Ownership as Moderating Variable    
183 Mutiara Kemala Ratu Analisis Hubungan Ketidakpastian Lingkungan, Hubungan Politik, Kecakapan Manajerial, Tata Kelola Perusahaan, dan Penghindaran Pajak Di Indonesia Analysis of Environmental Uncertainty, Management Ability, Political Connection, Corporate Governance, and Tax Avoidance In Indonesia    
184 Rika Lusiana Surya Pengaruh Konsentrasi Kepemilikan Terhadap Abnormal Audit Fee Dengan Mekanisme Tata Kelola Perusahaan Sebagai Pemoderasi The Effect of Ownership Concentration On Abnormal Audit Fee With Corporate Governance Mechanism as Moderator    
185 Riky Rizki Junaidi Pengaruh Hubungan Politik dan Manajemen Laba terhadap Kompensasi Manajemen The Effect of Political Connection and Earnings Management on Management Compensation    
186 Rina Dharmawati Pengaruh Pengadopsian XBRL Terhadap Asimetri Informasi Dengan Pemoderasi Corporate Governance The Effect of XBRL Adoption on Information Asymmetry With Corporate Governance as Moderating Role    
187 Shinta Megawati Sitorus Pengaruh Konvergensi IFRS terhadap Accounting Pay for Performance Sensitivity dengan Peran Komite Audit sebagai Variabel Pemoderasi The Effect of IFRS Convergence on Accounting Pay for Performance Sensitivity with Role of Audit Committee as Moderate Variable    
188 Kurnia Indah Sumunar CEO Overconfidence, Pengungkapan ESG, dan Risiko Perusahaan CEO Overconfidence, ESG Disclosure, and Firm Risk    
189 Nida Nadya Hasan Intellectual Capital dan Islamic Social Responsibility: Peran Mediasi Kinerja berdasarkan Maqashid Syariah Intellectual Capital and Islamic Social Responsibility: Maqashid Syariah-based Performance as Mediating Variable    
190 Rita Sugiarti Efektivitas Board of Directors dan Komite Audit, Kualitas Integrated Reporting, dan Risiko Perusahaan Board of Directors and Audit Committee Effectiveness, Integrated Reporting Quality, and Firm Risk    
191 Khalid Ardhi Nurrahman Kinerja Environmental, Social, and Governance (ESG) dan Kualitas Laba Perusahaan di Negara ASEAN-5 Environmental, Social, and Governance (ESG) Performance and Earnings Quality of Companies in the ASEAN-5 Countries    
192 Dewi Sriani Does Voluntary Integrated Reporting Reduce Information Asymetry? Does Voluntary Integrated Reporting Reduce Information Asymetry?    
193 Mira Falatifah Pengaruh Efektivitas Board of Directors dan Komite Audit terhadap Biaya Ekuitas: Peran dari Voluntary Integrated Reporting The Influence of Board of Directors and Audit Committee Effectiveness on Cost of Equity: Role of Voluntary Integrated Reporting    
194 Yuannisa Aisanafi Pengaruh Manajemen Risiko Perusahaan Terhadap Kinerja: Peran Moderasi Intellectual Capital The Effect of Enterprise Risk Management to Firm Performance: The Moderating Role of Intellectual Capital    
195 Sylvia Rianda Anugra Peran Perlindungan Investor Dalam Memoderasi Pengaruh Tanggung Jawab Sosial Strategis dan Non Strategis Terhadap Manajemen Laba Pada Industri Perbankan di ASEAN The Role of Investor Protection In Moderating Influence Strategic & Non Strategic Corporate Social Responsibility on Earning Management in ASEAN’s Banks    
196 Annisa Febriana Hubungan Diskresi Manajemen dengan Tingkat Korupsi dan Akuntabilitas Publik Pemerintah Daerah di Indonesia The Relationship of Public Official?s Discretion with Corruption Level and Public Accountability Local Government in Indonesia    
197 Dyah Ayu Anggraheni Sugiri Pengaruh Biaya Corporate Social Responsibility Terhadap Penghindaran Pajak : dengan Pertumbuhan Perusahaan sebagai Moderasi The Influence of Corporate Social Responsibility Expenditure On Tax Avoidance : Company Growth As a Moderation    
198 Fatia Rahmadini Pengaruh Islamic Corporate Governance dan Modal Intelektual terhadap Kinerja berdasarkan Maqasid Syariah pada Bank Syariah The Effect of Islamic Corporate Governance and Intellectual Capital on Maqasid based Performance of Islamic Banking    
199 Fauziah Muchlis Determinan Penerapan Awal Extensible Business Reporting Language (XBRL) serta Pengaruhnya terhadap Relevansi Nilai Informasi Akuntansi Determinant of Extensible Business Reporting Language (XBRL) and the Impact on Value Relevance of Accounting Information    
200 Ravika Mutiara Savitrah Pengaruh Kualitas Laporan Keberlanjutan Terhadap Asimetri Informasi Dengan CEO Power Sebagai Variabel Moderasi The Effect of Quality Sustainability Reports on Information Asymmetry with CEO Power As a Moderating Variable    
201 Laila Jahidatul Falah Dampak Pengungkapan Environmental, Social, and Governance terhadap Nilai Perusahaan: Peran Narsisme CEO The Impact of Environmental, Social, and Governance (ESG) Disclosure on Firm Value: The Role of CEO Narcissism    
202 Muhammad Faisal Pengaruh Kompetensi CEO Terhadap Manajemen Laba Dengan Pengawasan Oleh Bank dan Reputasi CEO Sebagai Pemoderasi The Effect of CEO Competencies on Earnings Management With Bank Monitoring and CEO Reputation as Moderating Variables    
203 Virasty Fitri Faiqotul Himmah Pengaruh Karakteristik Board of Directors dan Komite Audit Terhadap Manajemen Laba Pada Bank Syariah di Asia Effect Of Characteristic Of Board Of Directors and Audit Committee On Earnings Management In Islamic Banks In Asia    

 

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