1 10 7 https://repository.horizon.ac.id/files/original/a5d75e54b4056c12da7e3013bffc67e5.jpg fa96c23f61408c097c8c97e8d287fb03 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource JAM Vol 31 No 1 April 2020 Still Image A static visual representation. Examples include paintings, drawings, graphic designs, plans and maps. Recommended best practice is to assign the type Text to images of textual materials. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Cover Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta Vol. 31 No. 1 April 2020 https://repository.horizon.ac.id/files/original/5d994abef0db3e73a4acd4a3c8910d77.pdf f9572ad511ed83d6966487e91a1de42c Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource JAM Vol 31 No 1 April 2020 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource PENGARUH KARAKTERISTIK PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI Subject The topic of the resource profitability, liquidity, solvency, company size, environmental performance, corporate social responsibility, company value Description An account of the resource This study examines the effect of company character�istics, environmental performance on firm value with corporate social responsibility (CSR) as a moderating variable. The data used are manufacturing companies that follow the PROPER from the Ministry of Envi�ronment and Forestry and are listed on the Indonesian stock exchange. Company characteristics are measured using profitability variables, liquidity, solvency and company size. Whereas environmental performance is measured using PROPER. CSR disclosure uses the GRI index 4. From the results of the regression analysis it is concluded that only profitability, liquid�ity and company size variables have a positive effect on the value of the company. While the solvency and environmental performance does not affect the value of the company. CSR can strengthen the effect of profit�ability on company value. CSR can simultaneously strengthen the effect of profitability, liquidity, solvency, company size and environmental performance on firm value. Partially CSR is not able to strengthen the effect of liquidity, solvency, company size and environmental pperformance on firm value. Creator An entity primarily responsible for making the resource Budyasti Riani Source A related resource from which the described resource is derived http://jam.stieykpn.ac.id/index.php/jam/issue/view/129 Publisher An entity responsible for making the resource available STIE YKPN Yogyakarta Date A point or period of time associated with an event in the lifecycle of the resource April 2020 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource P ISSN 2621-7031 E ISSN 2621-704X Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesian Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2020 company size company value Corporate Social Responsibility environmental performance liquidity Profitability solvency https://repository.horizon.ac.id/files/original/f4daa3fc2ebc68503cb71677c8df8b94.pdf 82264742a00af19ab0a04a063f94db5c Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource JAM Vol 31 No 1 April 2020 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource RELIGIUSITAS SEBAGAI PEMODERASI FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU DISFUNGSIONAL AUDIT Subject The topic of the resource organizational commitment, intention to quit, professional commitment, religiosity, dysfunctional audit behaviour Description An account of the resource This study analyzes the effect of organizational com�mitment, intention to quit, and professional commit�ment to dysfunctional audit behavior with religiosity as a moderating variable. Auditors working in public accounting firms throughout Indonesia were selected as samples in this study. Respondents obtained were 124 auditors. The data was collected using a questionnaire in a Google form that is submitted directly to the auditor or sent via email. The method of data analysis used in this study is multiple linear regression analysis. The results of the study show that intention to quit and professional commitment have effects to dysfunctional audit behavior. Religiosity only succeeded in moder�ating the negative influence of professional commit�ment to dysfunctional audit behavior, but was unable to moderate the negative influence of organizational commitment and the positive influence of intention to quit on dysfunctional audit behavior. Creator An entity primarily responsible for making the resource Dewi Ika Octavia Source A related resource from which the described resource is derived http://jam.stieykpn.ac.id/index.php/jam/issue/view/129 Publisher An entity responsible for making the resource available STIE YKPN Yogyakarta Date A point or period of time associated with an event in the lifecycle of the resource April 2020 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource P ISSN 2621-7031 E ISSN 2621-704X Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesian Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2020 dysfunctional audit behaviour intention to quit Organizational Commitment Professional commitment religiosity https://repository.horizon.ac.id/files/original/33db023b9203473a6b7f05b6dd9b3a49.pdf 9cfa61c307d5a1978b19cbb718eeef04 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource JAM Vol 31 No 1 April 2020 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource PENGARUH RENCANA MANAJEMEN, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN DENGAN UKURAN KAP SEBAGAI PEMODERASI (Studi Empiris pada Perusahaan yang Terdaftar pada BEI Tahun 2013-2017) Subject The topic of the resource management plan, leverage, financial dis�tress, accounting firm size, going concern Description An account of the resource The research aims to prove influence of management plans, leverage and financial distress to acceptance of going concern audit opinion with accounting firm size as moderating. The research used 262 companies listing on Bursa Efek Indonesia (BEI) in 2013-2017 period. Sample was selected using purposive sampling method. Analysis technique that used is logistic regres�sion analysis. The results of this research show that management plans, leverage and financial distress have a positive and significant effect on the acceptance of going concern audit opinion. Accounting firm size is able to moderate the relationship of leverage on the ac�ceptance of going concern audit opinion, the account�ing firm size is not able to moderate the relationship between management plans and financial distress on the acceptance of going concern audit opinion. Creator An entity primarily responsible for making the resource Herlina Helmy Klau Source A related resource from which the described resource is derived http://jam.stieykpn.ac.id/index.php/jam/issue/view/129 Publisher An entity responsible for making the resource available STIE YKPN Yogyakarta Date A point or period of time associated with an event in the lifecycle of the resource April 2020 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource P ISSN 2621-7031 E ISSN 2621-704X Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesian Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2020 accounting firm size financial distress going concern leverage management plan https://repository.horizon.ac.id/files/original/d3141e8fcf006d2c79a0c67b5c03b25f.pdf 0ac6447e9d2cf8c428dcb7f2893c99f5 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource JAM Vol 31 No 1 April 2020 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource EVALUASI KINERJA KEUANGAN PERUSAHAAN GO PUBLIC PRE AND POST MERGERS AND ACQUISITIONS (LISTED DI BEI TAHUN 2012-2016) Subject The topic of the resource mergers, acquisitions, operating performance Description An account of the resource This study aims to determine differences in company performance between before and after conducting mergers and acquisitions in going public companies listed on the Indonesia Stock Exchange in 2012-2016. Researchers also want to know which industries are best affected by the application of M&A to companies in the industry. This study uses 10 ratios in measuring the financial performance of companies that are included in the category of profitability, leverage, liquidity and efficiency as the dependent variable. While the independent variables are mergers and cquisitions. The population of this study uses all publicly traded companies that made mergers and acquisitions in 2012-2016. The research sample consisted of 57 companies that passed the research sample criteria. These criteria are companies that did mergers & acquisitions and listed IDX from 2012-2016 and companies that did mergers & acquisitions and were listed on the IDX but did not have complete data from 2012-2016 (T-3 to T + 2). This research uses event study method with 2 years window period, which is 3 years before the announce�ment and 2 years after the announcement of corporate action. Data were analyzed using Paired Sample Test / Wilcoxon-Signed Rank Test. The results of the study show that mergers and acquisitions do not make a difference in impact on company performance in the short term (T-1 and N), but mergers and acquisitions cause a decline in company performance in the longer term (T-3 and T + 2). This shows that the decline in the company’s performance in about 2-3 years after the implementation of mergers and acquisitions is in line with the decline in the company’s stock performance. Other results from this study also found that various industry industries were the industries that were most affected by the application of M&A. Creator An entity primarily responsible for making the resource Indra Gunawan Source A related resource from which the described resource is derived http://jam.stieykpn.ac.id/index.php/jam/issue/view/129 Publisher An entity responsible for making the resource available STIE YKPN Yogyakarta Date A point or period of time associated with an event in the lifecycle of the resource April 2020 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource P ISSN 2621-7031 E ISSN 2621-704X Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesian Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2020 acquisitions mergers operating performance https://repository.horizon.ac.id/files/original/f78d2d1beed7181dda4cd61691e8327f.pdf f62ca7c17fa105dfc4d636f5c6e19f1e Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource JAM Vol 31 No 1 April 2020 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource PENGARUH KARAKTERISTIK DEMOGRAFIS TIM MANAJEMEN PUNCAK TERHADAP STRATEGI MANAJEMEN LABA Subject The topic of the resource gender, management demographic characteristics, earning management Description An account of the resource Good company performance will attract outsiders to invest in the company. This can encourage manag�ers to provide financial reports in accordance with internal or external requirements to achieve company goals. Managers as people who provide financial statements can manipulate financial statements by adding or subtracting profits to fool external parties who want to find information in financial statements for consideration in decision making. In the context of earnings management, differences in individual characteristics can result in different strategy choices, namely accrual-based earnings management strategies and real activity-based earnings management. This study wants to examine whether there is an influence between the characteristics of the top management team on the use of earnings management strategies that affect the quality of corporate financial reporting. The results of the study using multiple regression analysis showed (1) male members and top management team members who have financial work experience had no effect on accrual-based earnings management; (2) The level of education of the members of the top management team influences accrual-based earnings management; (3) Male members and top management team members who have financial work experience have an influence on earnings management based on real activities through abnormal discretionary costs; and (4) The education level of the members of the top management team has no effect on earnings manage�ment based on real activities. Creator An entity primarily responsible for making the resource Mediana Taolin Source A related resource from which the described resource is derived http://jam.stieykpn.ac.id/index.php/jam/issue/view/129 Publisher An entity responsible for making the resource available STIE YKPN Yogyakarta Date A point or period of time associated with an event in the lifecycle of the resource April 2020 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource P ISSN 2621-7031 E ISSN 2621-704X Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesian Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2020 earning management Gender management demographic characteristics https://repository.horizon.ac.id/files/original/e8ec6ecfc4040c21406c9d34876d82a9.pdf 6d4b6644ccd17292ecc7b4eabcf3ed72 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource JAM Vol 31 No 1 April 2020 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Subject The topic of the resource endowment fund, endowment accounting, education fund Description An account of the resource Provision for funds used for the future will come and take advantage of the results of management, and will change greatly through local government funds, from the proceeds of the funds used to improve the quality of education. This literature review analyzes government accounting standards and Accounting Standar no 45 as well as other government regulations in managing endowments, from this standard does not explain the details of the use of endowments, but in its application of LPDP related to the central government and Human development funds in Aceh, the district government does not yet exist who need help in recording their acutely. The importance of the use of this endowment fund was approved by the Indonesian Institute of Accountancy to provide support regarding endowment funds to local governments and to discuss more about endowment accounting Creator An entity primarily responsible for making the resource Hasan Bisri Source A related resource from which the described resource is derived http://jam.stieykpn.ac.id/index.php/jam/issue/view/129 Publisher An entity responsible for making the resource available STIE YKPN Yogyakarta Date A point or period of time associated with an event in the lifecycle of the resource April 2020 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource P ISSN 2621-7031 E ISSN 2621-704X Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesian Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2020 Title A name given to the resource ENDOWMENT ACCOUNTING SEBAGAI SOLUSI PENGEMBANGAN DANA PENDIDIKAN DARI DANA BAGI HASIL MIGAS DI BOJONEGORO education fund endowment accounting endowment fund