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25.191  Articles
1 of 2.520 pages  |  10  records  |  more records»
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/Methodology/... see more




Abstract: The covid-19 pandemic causes the need of distance learning. As in offline learning, its learning objectives have to be fulfilled. In the learning process, lesson plan is very important. The aim of this study is to develop the MBKM based lesson p... see more

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 adalah k... see more

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 higher... see more

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 basis of ... see more

The number of professionals working in bureaucratic organisational settings has been increasing. The organisations may use either formal administrative or bureaucratic controls (output and behaviour controls). As employees, these professionals often expec... see more

1 of 2.520 pages  |  10  records  |  more records»