Jurnal Dinamika Akuntansi  

Metta Kusumaningtyas,Dessy Noor Farida

The objective of this study is to analyze the influence of audit committee characteristics and ownership structure on earnings management. The characteristics which are used to measure the effectiveness of the audit committee are audit committee independe... see more

Candra Dwi Setyaningrum,Trisni Suryarini

This research aimed to determine the effect of ABTD (Abnormal Book-Tax Differences) before and after tax rate reduction. This research also examined the effect of taxation facility, foreign operation, pretax cash flow from operation, and size of the compa... see more

Yurizki Wida Hapsari,Isharijadi Isharijadi,Purweni Widhianningrum

This study aimed to analyze the effect of dividend payout ratio and free cash flow to the debt to equity at the manufacturing companies which listed in the Indonesia Stock Exchange. The population of this study is manufacturing companies which listed in I... see more

Ardik Rahmat Kurniawan,Muhammad Khafid

The aim of this research is to prove empirically the influence of Managerial Ownership, institutional ownership, profit growth, liquidity, and firm size on profit quality. Data that used to this research is secondary data and that data are taken from the ... see more

Agung Prajanto,Ririh Dwi Pratiwi

This study aims to examine and analyze financial statement fraud through financial ratios and corporate culture, case study of companies listed on the Indonesia Stock Exchange Year 2006-2010. The research was conducted at the companies included in the san... see more

Agung Sugiarto

Mobile banking as a manifestation of the use of technology in the banking sector, has a very massive deployment level. This study focuses on the use of mobile banking technology as one of the products of information technology in the banking field. Gender... see more

Rini Purwanti,Yeterina Widi Nugrahanti

The purpose of this study is to investigate the differences of income smoothing based on the number of independent commissioners, the number of audit committee, auditors quality, foreign ownership, managerial ownership, and institutional ownership. The po... see more

Evi Eriskawati,Indira Januarti

This study aims to analyze the influence of relativism, idealism, and gender toward academic cheating behaviour of accounting students of Diponegoro University. The samples in this study were taken by using purposive samplings data collection method. The ... see more