Abstract The purpose of this study is to investigate the effect of moral reasoning on the intention of internal auditors to conduct whistleblowing. The respondents in this study using purposive sampling technique. The researchers choose a sample based on individuals who have work experience as internal auditors for one year and at least 21 years …
Monthly Archives: December 2020
Komponen Informasi dan Komunikasi Serta Pemantauan Atas Siklus Pengeluaran
Abstract This research aims to analyze and give suggestion on internal control system in expenditure cycle of Unit A by comparing components on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework that consisted of environment control, risk assess-ment, control activity, information and communication, and monitoring. The method of analysis data …
Continue reading “Komponen Informasi dan Komunikasi Serta Pemantauan Atas Siklus Pengeluaran”
Persepsi Mahasiswa Akuntansi Terhadap Profesi Akuntan Publik
Abstract This research aims to gain the perception or attitude of the students towards the profession of public accounting accounting. This research was done at the University of Bengkulu Dehasen addressed to the accounting student with the number of respondents as many as 55 people. To get the perception of this study uses census with …
Continue reading “Persepsi Mahasiswa Akuntansi Terhadap Profesi Akuntan Publik”
Kajian Model Empiris Minat Berwirausaha Siswa SMK di Kabupaten Garut
Abstract The research was conducted to get the explanation and prove the influence of subjective norm, perceived behavioral control, and attitude toward theentreprenurial intention. the subject of research is the students of SMKN 12 Garut with the number of respondents 128 people, the analysis technique used is with the structural equations modelling. The results showed …
Continue reading “Kajian Model Empiris Minat Berwirausaha Siswa SMK di Kabupaten Garut”
Implementasi Pengelolaan Keuangan Desa (Studi Kasus Desa Rawa Burung, Kabupaten Tangerang, Banten)
Abstract This study aims to determine the implementation of village financial management covering the phases of planning, implementation, administration, reporting, and accountability. The method used in this study is a descriptive qualitative and using data research technique with an in-depth interview, observation, and documentation. Rawa Burung Village is used in this study because it has …
Stock Split dan Pengaruhnya Pada Return Saham
Abstract This study aims to determine the effect of the stock split on the Return of each company’s stock. The sample using 6 companies that conduct stock split corporation activity, recorded in Indeks Saham Syariah Indonesia (ISSI) consistently during period 2012-2016 and once joined in Jakarta Islamic Index (JII). This study uses multiple regression analysis …
Continue reading “Stock Split dan Pengaruhnya Pada Return Saham”
Determinasi Tarif Retribusi Pasar Tradisional dengan Pendekatan Willingness To Pay Dan Perbandingan Harga Pasar
Abstract The new autonomous region is generally faced with the administrative adaptation problem. The adaptation is being implemented by South Tangerang Municipality. One of the adaptations is doing traditional market governance improvement to become better by setting the tarif of retribution. In theoretically, the approach to the determinate of tarif retribution can be analyzed by …