15 articles in this issue
Yausi Rara Putri
Corporate Social Responsibility disclosure is an information that contains social responsibility activities carried out by the company towards social environment. The preparation of Corporate Social Responsibility disclosure using the GRI Standards and th... see more
Neni Marlina Br Purba, Rio Rahmat Yusran
Penelitian ini bertujuan untuk mengetahui pengaruh free cash flow dan net profit margin terhadap dividen payout ratio pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar pada Bursa Efek Indonesia pada periode 2014-2018. Metode pengambi... see more
Muhammad Ikhlash, Irsutami Irsutami
Tujuan dari penelitian ini adalah menganalisa dampak kepemilikan institusional, kepemilikan manajerial, dan komposisi dewan terhadap pemilihan auditor baik secara parsial dan simultan. Metode anailis yang digunakan adalah metode analisis deskriptif, uji o... see more
Bakri Bakri Bakri
Aset tetap memiliki peran penting untuk kelancaran operasi perusahaan. Memaksimalkan peran membutuhkan kebijakan yang tepat dalam pengelolaan aset tetap. Para pengambil keputusan akan membutuhkan alat informasi tentang aset tetap yang akuntansi aset tetap... see more
Revoldai Agusta
Penelitian ini bertujuan untuk mengetahui apakah Penerimaan Pajak Daerah dan Retribusi Daerah memberikan peranan terhadap Pendapatan Asli Daerah pada Badan Pendapatan Daerah Kabupaten Bulukumba.Penelitian ini menggunakan metode penelitian deskriptif kuali... see more
Ria Karina, Sufiana Sufiana
Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas komite audit, kualitas audit, dan efektivitas dewan direksi terhadap praktik manajemen laba. Manajemen laba diukur dengan menggunakan nilai discretionary accrual. Variabel independen dalam p... see more
juliana ana
Companies that cannot control liquidity can lose the trust of external companies and distributors. Company liquidity can reflect the company’s ability to repay business debt. The main objective of this research is to see whether there is a significant inf... see more
Danar Irianto Irianto
This research describes the evaluation of the implementation of an internal control system based on the COSO framework in the Batam State Polytechnic procurement unit. By using the COSO framework as outlined in the Internal Control Questioner based on 5 c... see more
Yoosita Aulia
This study aims to analyze and prove financial distress is able to moderate the influence of the audit committee and audit committe on audit delay. The population in this study are mining companies listed on the Indonesia Stock Exchange for the ... see more
Syahril Effendi, Baru Harahap
This study aims to determine the effect of a given return on equity, earnings per share, Inflation and Interest Rates on Stock Prices on the company's sector of consumer goods industry listed on the Indonesia stock Exchange. The population in this study c... see more
sopian sopian
The developments of technology have influenced many professional fields of work including individuals who have public sector accounting education backgrounds. With a qualitative research methodology, the results of the study concluded that standardization... see more
Muhammad Ramadhan Slamet, Fiona Bintang Thara
Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan dan kompatibilitas terhadap minat berinvestasi di pasar modal pada mahasiswa Politeknik Negeri Batam. Pengumpulan data dilakukan dengan menyebarkan kuesioner ke mahasiswa Politeknik Nege... see more
mortigor afrizal purba
The aim of this reserch is to find out how much the level of financial literacy in Universitas Putera Batam students and to find out whether or not the influence of the level of financial literacy and promotion strategies through social media to the inter... see more
maryadi maryadi
Ketika melakukan uji statistika parametrik, peneliti sering kali dihadapkan pada kondisi data tidak terdistribusi normal. Kemudian peneliti berusaha sedemikian rupa misalnya menambah jumlah sampel agar data berdistribusi normal sehingga analisis dapat ter... see more
asbi amin amin
This research aimed to test the understanding of the budgetary participation and budget target clarity have effect to Manajerial Performance. Locus of Control able to moderate the effect of This research also to test the effect of risk preferences which a... see more