Results 1 to 10 of about 767,462 (303)
Riset Akuntansi dan Keuangan Indonesia, 2022 High earnings quality can reflect a company’s actual performance. Stakeholder needs high earnings quality as earnings information is used for decision-making by stakeholder. This study investigates the effect of fair value, diversification, and financial
Javier Reynold Prisadi, Amrie Firmansyah
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Corporate strategies and tax avoidance: Does corporate social responsibility matter?
Jurnal Ekonomi dan Bisnis, 2022 This study aims to empirically analyze the effects of corporate diversification, customer concentration, and related party transactions (RPTs) on tax avoidance.
Deddy Sismanyudi, Amrie Firmansyah
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Government Reporting and Quality of Public Services: Are They Twins?
Journal of Accounting and Investment, 2022 Research aims: This study aims to analyze the effect of audit findings and audit recommendation follow-up on the quality of public services through the quality of financial reports.
Puspa Kusuma Pertiwi, Puji Wibowo
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Riset Akuntansi dan Keuangan Indonesia, 2022 This study investigates the association of transfer pricing aggressiveness, thin capitalization, and political connection with tax avoidance and the corporate governance’s role in moderating these associations.
Eta Fasita +2 more
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The Changing Value Relevance of Accounting Information: An Overview
Riset Akuntansi dan Keuangan Indonesia, 2021 This article aims to provide an overview of the value relevance of accounting information development for investors and creditors who are the primary users of financial statements.
Hilda Octavana Siregar +1 more
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Public sector cost accounting and information usefulness in decision-making
Public Sector Economics, 2021 This paper explores the use of accounting information at the local and regional government level in Croatia. Accountants provide cost accounting information mainly on request from internal users.
Andrijana Rogosic
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Italian Public Sector Accounting Reform: A Step Towards European Public Sector Accounting Harmonisation [PDF]
Accounting, Economics, and Law: A Convivium, 2017 Abstract This paper discusses post-New Public Management (NPM) approaches to current patterns of public management reforms as a path-dependent phenomenon and as proposing corrective solutions to unintended shortcomings of NPM-inspired reforms. Public sector accounting reforms are seen as developing coherently with general public managerial reforms, and
Mussari, Riccardo, SORRENTINO, DANIELA
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Monex: Journal Research Accounting Politeknik Tegal, 2020 Pengelolaan Barang Milik Daerah Pada Rumah Sakit Umum Daerah Brebes di Kabupaten Brebes sudah mulai tertata dengan baik,sebagaimana yang tercantum dalam peraturan pemerintah dan juga terdapat hambatan-hambatan dalam pengelolaan aset daerah pada Rumah ...
indah dewi mulyani, Ari Kristiana
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Analisis Kinerja Keuangan Pemerintah Provinsi DKI Jakarta (Studi Kasus Pada Tahun Politik 2018)
Monex: Journal Research Accounting Politeknik Tegal, 2023 Tahun 2018 adalah tahun politik pergantian Gubernur dan Wakil Gubernur DKI Jakarta dengan segala dinamikanya. Tujuan penelitian ini adalah menganalisis kinerja keuangan pemerintah di era Gubernur DKI Anies Baswedan dan Wakil Gubernur Sandiaga Uno yang ...
I Made Dwi Hita Darmawan
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Ocena możliwości implementacji standardów IPSAS do systemu rachunkowości podmiotów sektora publicznego w Polsce [PDF]
Zeszyty Teoretyczne Rachunkowości, 2017 Ocena możliwości implementacji standardów IPSAS do systemu rachunkowości podmiotów sektora publicznego w Polsce In recent years, there has been a noticeable increase in activity in the field of standardization of public sector accounting, which has an ...
Aleksandra Szewieczek +1 more
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