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ISSN: 2086-2563    frecuency : 4   format : Electrónica

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Volume 10 Number 1 Year 2018

10 articles in this issue 

Nisa Noor Wahid10.17509/jaset.v10i1.7880   Abstract views: 909       PDF downloads: 512

Pelaku usaha meubel di Kota Tasikmalaya saat ini membutuhkan peningkatan kinerja agar mampu meningkatkan kualitas dan kuantitas untuk bersaing dengan produk impor terlebih akibat adanya era pasar bebas ASEAN. Sehingga dibutuhkan penelitian untuk mengetahu... see more

Pags. 1 - 16  

 

Front Matter Jurnal ASET (Akuntansi Riset) Vol 10 No 1 January-June 2018

Pags. 1 - 5  

Erik Nugraha,Audita Setiawan,Tanti Nutriani10.17509/jaset.v10i1.9643   Abstract views: 462       PDF downloads: 439

Penelitian ini dilatarbelakangi dengan adanya temuan Badan Pemeriksa Keuangan Republik Indonesia atas Laporan Keuangan Kementrian Kesehatan yang mengindikasikan bahwa satuan kerja tidak melaksanakan tata kelola organisasi sesuai dengan ketentuan yang berl... see more

Pags. 17 - 32  

Putu Sukma Kurniawan10.17509/jaset.v10i1.10596   Abstract views: 664       PDF downloads: 1558

Abstract. This article aims to provide an understanding of the preparation and implementation of the audit program on the company's sustainability report. The audit on the sustainability report aims to provide confidence that the information presented in ... see more

Pags. 33 - 48  

Dina Juliani,Ratna Wardhani10.17509/jaset.v10i1.11872   Abstract views: 934       PDF downloads: 1245

Abstract: This research aim to exmine the effect conservatisme on investment efficiency and agency cost as a moderating variable. This research is conducted on public companies doing mergers and acquisitions in Indonesia, Singapore, Malaysia, Vietnam, Phi... see more

Pags. 49 - 62  

dwi puspitasari puspitasari,Lukytawati Anggraeni,Syamsul Hidayat Pasaribu10.17509/jaset.v10i1.12458   Abstract views: 523       PDF downloads: 1871

Abstract. The objective of this study is to examine the impact of fixed asset revaluation towards market reaction proxied by stock price and stock return of public listed company in Indonesia Stock Exchange in the period of 2007 until 2016. Revaluation is... see more

Pags. 63 - 70  

Yofi Prima Agustia,Elly Suryani10.17509/jaset.v10i1.12571   Abstract views: 14528       PDF downloads: 8336

Penelitian ini bertujuan untuk menguji pengaruh Ukuran Perusahaan, Umur Perusahaan, Leverage, dan Profitabilitas terhadap Manajemen Laba pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Data yang digunakan dalam penelit... see more

Pags. 71 - 82  

Ari Purwanti10.17509/jaset.v10i1.12653   Abstract views: 259       PDF downloads: 197

AbstractIn previous studies, it was proved that the disclosure of sustainability affected the value of the firm insignificantly. Therefore, this study aims to investigate whether Return on Assets can mediate the effect of sustainability disclosure on firm... see more

Pags. 83 - 94  

Indah Masri,Dinda Putri Frisca,Indra Satria,Sofyan Bantasyam10.17509/jaset.v10i1.12741   Abstract views: 488       PDF downloads: 329

The purpose of this study to analyze the influence of Intellectual Capital to Economic Value Added. The samples are 90 manufacture companies as the item of observations that were taken from annual reports listed of Indonesian Stock Exchange in 2011-2015. ... see more

Pags. 95 - 104  

Nur Ida Yesinia,Norita Citra Yuliarti,Dania Puspitasari10.17509/jaset.v10i1.13112   Abstract views: 6112       PDF downloads: 3677

Abstract. The purpose of this study is to describe and analyze the factors that influence the accountability of village fund allocation management (case study in Yosowilangun District, Lumajang District). The formulation of the research problem is: (1) Th... see more

Pags. 105 - 112