Income smoothing can be defined as a means used by management to diminish the variability of a stream of reported income numbers relative to some perceived target stream by the manipulation of artificial (accounting) and real (transactional)…
This research are computed the indexes reveal financial report among industries. In addition, giving an suggestion policy to agency which made policy about completing certainty of public firms who reveal financial report in Indonesia. This research…
The purpose of this research is to analyze interpersonal relationship of accounting employee affecting to firm performance. The behavioral variables are conflict, shared value, balanced power, communication, confidence, and collaboration. For this…
The objective of this research is to examine the influence of free cash flow and firms growth both simultaneously and partially toward firms value. The research was conducted on listed companies from the manufacturing sector at the Indonesia Stock…
This research aim to examine the influece of audit experience and audit knowledge to local losses findings detection simultaneously and partially.The populasi of research are all 48 auditors of Inspektorat Aceh as population who participate in…
The purpose of this research is to be able to test and analyze the effects of budget participation,clarity of budget goals, and evaluation of budget performance regional government officials in Banda Aceh city. Population in this research is that…
This study aims to examine and analyses about the effect of company size, profitability and size of board of commissioner on the corporate social responsibility disclosure. The type of data used are secondary data, the data used are the annual report…
This study aimed to answer the question whether the financial statements of the Baitul Mal Aceh have been prepared in accordance with the provinsions of SFAS No.45. Location of the study was conducted at the Baitul Mal Province of Nanggroe Aceh…
This objective of research is aimed at finding out the correlations of motivation aspects in budget arrangement and effectiveness of program imple-mentation of the Provincial Government of Nanggroe Aceh Darussalam. Motivation aspects consist of…
The purposes of this research were to know: (1) the effect of budgetary participation on budget objective clarity; (2) the effect between budgetary participation and the clarity of budget objectives on job relevant information simultaneously and…