1 10 7 https://repository.horizon.ac.id/files/original/abc0b892fea41b2ef48c04efd74f134a.pdf 9879788973ee0329959b36dc589b10c9 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 32 No. 3 Desember 2021 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 PROFITABILITAS, LEVERAGE, LIKUIDITAS, DAN OPINION SHOPPING: PENGARUHNYA TERHADAP OPINI AUDIT GOING CONCERN Subject The topic of the resource profitability, leverage, likuidity, opinion shopping, going concern audit opinion Description An account of the resource In the business world, corporate survival is one of the indirect goals that a company must achieve. Company survival or going concern is an important indicator that business actors need to pay attention to, including those who determine decisions for investors. The purpose of this study is to examine the effect of profitability, leverage, liquidity, and shopping opinions on going concern audit opinion on property & real estate companies listed on the IDX in 2017-2019. The sampling method was purposive sampling according to predetermined criteria. The number of samples collected was 40 companies. The collected data were analyzed using descriptive statistical analysis. Testing the hypothesis in this study using logistic regression analysis with an overall model fit, assessing the feasibility of the model, assessing the coefficient of determination. The results showed that the variables of profitability, liquidity, and shopping opinion had no effect on the audit opinion on attention. Creator An entity primarily responsible for making the resource Fitriana Nur’aini, Nursiam Source A related resource from which the described resource is derived http://jam.stieykpn.ac.id/index.php/jam/issue/view/141 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 Desember 2021 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 2021 going concern audit opinion leverage likuidity opinion shopping Profitability https://repository.horizon.ac.id/files/original/6886436ddbbeb9c6953d2c1c7ce6b243.pdf 13b273c1b9c903b154d2fb8be2026d70 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 32 No. 3 Desember 2021 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 EFEK MODERASI ENTREPRENEURSHIP EDUCATION PADA HUBUNGAN CREATIVITY, ATTITUDE TOWARD ENTREPRENEURSHIP, SUBJECTIVE NORM, PERCEIVED BEHAVIORAL CONTROL DAN ENTREPRENEURIAL INTENTION Subject The topic of the resource creativity, attitude toward entrepreneurship, subjective norm, perceived behavioral control, entrepreneurial intention, entrepreneurship education Description An account of the resource This study examines the effects of entrepreneurship education moderation on the relationship of creativity, attitude toward entrepreneurship, subjective norm, perceived behavioral control and entrepreneurial intention. Respondents in this study are the general public with more than 17 years of age who have and have never participated in entrepreneurship education. A total of 154 responses were used to test the proposed hypoth�esis. The results showed that creativity has a positive effect on attitude toward entrepreneurship, subjective norm and perceived behavioral control. In addition, attitude toward entrepreneurship and perceived behavioral control have a positive effect on entrepreneurial intention. However, no significant effect was found between subjective norm and entrepreneurial intention. Other findings in this study are entrepreneurship education that positively moderates the relationship of creativity, attitude toward entrepreneurship, subjective norm, perceived behavioral control and entrepreneur�ial intention. An interesting result in this study is the moderating effect of entrepreneurship education on respondents who have attended entrepreneurship education is higher than respondents who have never attended entrepreneurship education. The results of this study indicate that entrepreneurship education has an important role in increasing one’s intention to become entrepreneurs Creator An entity primarily responsible for making the resource Ignasia Christiyani Kore, Wisnu Prajogo Source A related resource from which the described resource is derived http://jam.stieykpn.ac.id/index.php/jam/issue/view/141 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 Desember 2021 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 2021 attitude toward entrepreneurship Creativity entrepreneurial intention entrepreneurship education perceived behavioral control subjective norm https://repository.horizon.ac.id/files/original/3fe559393c0ec8d3fb7b708d10e3c613.pdf 0bff8c896b1fc928b4673d3c33b20e49 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 32 No. 3 Desember 2021 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 UKURAN KANTOR AKUNTAN PUBLIK, PROFITABILITAS, LEVERAGE TERHADAP RELEVANSI NILAI INFORMASI AKUNTANSI YANG DIMEDIASI OLEH AUDIT DELAY (Studi Pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia tahun 2016-2019) Subject The topic of the resource public accounting firm size, profitability, leverage, audit delay, value relevance of accounting information Description An account of the resource Companies listed on the Indonesia Stock Exchange are required to submit an annual audit report. The audited financial statements are used by investors as a basis for making decisions. This study aims to examine the effect of public accounting firm size, profitability and leverage on the value relevance of accounting information. In addition, the research objective is also to examine audit delay to be able to mediate the effect of the size of the public accounting firm, profitability and leverage on the value relevance of accounting information. The sample of this research uses mining sector companies and the like which are listed on the Indonesia Stock Exchange in 2016-2019. The sample selection is based on certain criteria using purposive sampling method. In 4 periods, there are 132 observational data from 33 companies. The test results show that the size of the public accounting firm and leverage do not have a negative effect on the value relevance of accounting information. Meanwhile, profitability has a positive effect on the value relevance of accounting information. Audit delay is not able to mediate the size of the public accounting firm to the value relevance of accounting information. Meanwhile, audit delay is able to partially mediate profitability on the value relevance of accounting information. In addition, audit delay is able to mediate the effect of leverage on the value relevance of accounting information. Creator An entity primarily responsible for making the resource Lembah Dewi Andini, Theresia Trisanti Source A related resource from which the described resource is derived http://jam.stieykpn.ac.id/index.php/jam/issue/view/141 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 Desember 2021 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 2021 audit delay leverage Profitability public accounting firm size value relevance of accounting information https://repository.horizon.ac.id/files/original/259376839d82ada62b02929b97bbd9ab.pdf 1829ee5f5b48822110966cab6cc562c1 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 32 No. 3 Desember 2021 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 UKURAN PERUSAHAAN, AUDITOR SWITCHING, DAN UKURAN KAP TERHADAP KETERLAMBATAN AUDIT DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL PEMODERASI Subject The topic of the resource firm size, auditor switching, public account�ing firm size, audit delays, financial distress Description An account of the resource Public companies that have been listed on the Indonesia Stock Exchange must submit a financial audit report, the audited financial report is used by investors as a basis for decision making. This study aims to examine the effect of auditor switching firm size and public ac�counting firm size on audit delay, also to test financial distress to moderate the effect of auditor switching firm size and public accounting firm size on audit delay. The research sample used mining companies and manu�facturing companies in the consumer goods industry sub-sector listed on the Indonesia Stock Exchange in 2015-2019. The sample selection used certain criteria with the purposive sampling method. In five periods there are 103 observational data from 18 manufacturing companies in the consumer goods industry sub-sector and 192 pieces of observational data from 33 mining companies. The data analysis method for conducting this research is the logistic regression method. The test results show that company size does not affect audit delays, auditor switching has a positive and significant effect on audit delays, the size of public accounting firms has a positive and significant effect on audit delays, financial distress does not moderate company size on audit delays, financial distress does not moderate auditor switching on audit delays and financial distress strengthens the effect of public accounting firm size on audit delays. Creator An entity primarily responsible for making the resource Lusmino Basia, Dody Hapsoro, Theresia Trisanti Source A related resource from which the described resource is derived http://jam.stieykpn.ac.id/index.php/jam/issue/view/141 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 Desember 2021 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 2021 audit delays auditor switching financial distress firm size public accounting firm size https://repository.horizon.ac.id/files/original/6d04e351ee70760a57b131cd1f5ecac6.pdf 745eaebe72420e2c773cdc5b503b87d6 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 32 No. 3 Desember 2021 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 ANALISIS FAKTOR- FAKTOR YANG MEMENGARUHI PENGUNGKAPAN INTERNET FINANCIAL REPORTING; RELEVANSI BAGI PEMEGANG SAHAM DI BURSA EFEK INDONESIA Subject The topic of the resource internet financial reporting, roa, current ratio, debt to equity ratio, firm size, public accounting firm, cumulative abnormal return Description An account of the resource This study is investigate the influence of Profitability, Liquidity, Leverage, Size Firm, Size Public Accounting Firm to Internet Financial Reporting Disclosure and see the relevance on investor decision. The aim of this research is to find empirical proof about (a) the influence of profitability to Internet Financial Reporting Disclosure, (b) the influence of liquidity to Internet Financial Reporting Disclosure, (c) the influence of leverage to Internet Financial Reporting Disclosure, (d) the influence of firm size to Internet Financial Reporting Disclosure, (e) the influence of size public accounting firm to Internet Financial Reporting Disclosure and (f) see the influence of Internet Financial Reporting Disclosure to relevance on investors decision making that proxy by cumulative abnormal return. The sample of this research is 50 leading companies in market capitalization based on IDX fact book on 2019. The research sample are 50 firms with 200 observations. The analysis methods of this research used binary logistic regression analysis for hypothesis 1-5 and used data panel regression analysis for hypothesis 6. The Result with binary logistic regression shows that leverage and firm size has not significant effect to Internet Financial Reporting Disclosure, and result with data panel regression analysis Internet Financial Reporting Disclosure don’t have any relation with investors decision making Creator An entity primarily responsible for making the resource Viany Cecilia Pah, Wing Wahyu Winarno Source A related resource from which the described resource is derived http://jam.stieykpn.ac.id/index.php/jam/issue/view/141 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 Desember 2021 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 2021 cumulative abnormal return current ratio debt to equity ratio firm size internet financial reporting public accounting firm roa https://repository.horizon.ac.id/files/original/6989c019771d893f95ea76abfb393582.pdf 8c53d5cffd5f772c6aa625d4914a4d0a 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 32 No. 3 Desember 2021 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 DETERMINASI PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI Subject The topic of the resource financial distress, company growth, invest�ment opportunity set, leverage, managerial ownership structure Description An account of the resource Accounting conservatism is a principle of prudence in reporting financial statements by slowing down the recognition of income and assets and accelerating the recognition of costs. This study aims to prove empirically that financial distress, company growth, investment opportunity sets, leverage, and managerial ownership structures are the determinants of the application of accounting conservatism. The research data is obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Determination of the research sample using purposive sampling method. The sample used was 34 companies with 102 units of analysis. The data analysis method used multiple regression analysis with SPSS 21 for windows as a tool. The test results show that leverage and managerial ownership structure are determinants of accounting conservatism, while financial distress, company growth, and investment opportunity sets are not. Creator An entity primarily responsible for making the resource Yuli Tri Cahyono, Ega Nur Prahesti Source A related resource from which the described resource is derived http://jam.stieykpn.ac.id/index.php/jam/issue/view/141 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 Desember 2021 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 2021 , managerial ownership structure company growth financial distress investment opportunity set leverage https://repository.horizon.ac.id/files/original/165a4786257fc4f8a70d4cbc56a332f8.jpg 284db76c9c3f20d244d7042344479145 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 32 No. 3 Desember 2021 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. 32 No. 3 Desember 2021