Dana Bagi Hasil dan Dana Alokasi Umum Terhadap Belanja Daerah pada Provinsi Aceh

Abstract This study aims to examine the effect of revenue-sharing on capital expenditures on the influence of revenue-sharing funds on district / municipal spending in Aceh. The population in this study is the Local Government Financial Statement obtained from the Regional Revenue Budget data in the form of data on revenue sharing, general allocation funds, …

Faktor-Faktor yang Mempengaruhi Perdagangan Indonesia di Kawasan Amerika Latin

Abstract This study tries to identify what factors influence the trade relations of Indonesia in Latin America with the approach of gravity model. The results of multiple regression analysis indicate that there are 4 (four) variables that affect the trade performance are: GDP Latin American countries, ex colonial countries of the Netherlands (ie Suriname), the …

Analisa Kebijakan Dividen Berdasarkan Teori Lintner

Abstract Dividends are important to the company as they relate to the allocation of revenues from corporate growth and wealth to shareholders. The purpose of this study is to analyze dividend policy proposed by Lintner stating that dividend policy is influenced by profitability and lagged dividend. The population of this study are companies listed on …

Green Marketing Terhadap Brand Image Produk Lampu LED Philips di Kota Bandung

Abstract This research aims to determine the influence of green marketing which consists of ecolabel, ecobrand, environmental advertising, environmental awareness, green product, green price, green promotion and demographic for brand image of Philips LED lighting products at Bandung city. In this research use descriptive quantitative method and causality. The sample in this research is part …

Dinamika Kualitas Audit: Auditor Characteristics dan PCAOB Inspections

Abstract This study aimed to find the effects of auditor characteristics on audit quality. Audit characteristic measured by auditor licences, gender, age and audit firm affiliation. While the audit quality proxied by auditor violations conducted by auditor and identified by PCAOB. The data collected from PCAOB Settled Disciplinary listed by PCAOB in its website. Logistic …

Akuntansi Merdiban (Tangga): Sejarah & Praktek Akuntansi Islam Menuju Keadilan dan Kepatuhan Illahiyah

Abstract Accounting Merdiban a historical record of accounting used by the Abbasid Caliph of Islam began to Caliph Ottoman era in the year 1924. Historical evidence proves form of financial reporting technologies in the context of the government at that time. Unlike the present context that the role of accounting in the era of the …