Makna Jarak Dalam Konsep Ekonomi

Jarak mengacu pada mudah atau sulitnya barang, jasa, tenaga kerja, modal, informasi, dan ide-ide untuk melintasi ruang. Hal itu akan mengukur seberapa mudah arus modal, mobilitas tenaga kerja, distribusi barang, dan layanan [...]

Sustuinable Development

Sustainable development arise because of the assumption that the market economy is not always concerned about the environment. The difference between the market "perfect" and the environment as a fundamental reason why [...]

Corporate Governance Corporate and Social Responsibility Disclosure

To what extent corporate governance and CSR are converging in international business not only depends on views on corporate governance, but also on how CSR is framed within an MNE. As mentioned in the introduction, CSR is an elusive concept that, just [...]

Premature Sign Off Audit Procedures

In the recent case of an audit on the company, as Enron, WorldCom in USA (Duska and Brenda, 2003) Kimia Farma and closure of Public Accounting Firm in Indonesia (www.bapepamlk.depkeu.go.id) becomes an great issue for public accounting profession and [...]

Theoritical Framework of Premature Sign-off Audit

A good of Quality Audit in principle can be achieved if auditors apply standards and principles of auditing, behaving freely without impartial (Independent), obedient to the law and comply with professional codes of ethics. [...]

Anggaran Berbasis Kinerja (ABK): Sebuah Harapan Menuju Perbaikan

[token: 2ADXN5SR6TUA] Proses penyusunan APBD saat ini lebih sering dikenal dengan istilah Anggaran Berbasis Kinerja (ABK). Dasar kebijakannya adalah Keputusan Menteri Dalam Negeri No. 29/2002 tentang Pedoman Pengurusan, [...]

Principal - Agent Theory Dalam Proses Perencanaan Anggaran Publik

Permasalahan Principal - Agent Theory dalam proses penganggaran terkait dengan fenomena budgetary slack, yang sering diistilahkan juga sebagai padding the budget (Hilton, 1994). Budgetary slack adalah suatu kecenderungan [...]

Factors Influencing Environmental Accounting Information System Design

An entity's environmental strategy indicates both the entity's dedication and motivation to incorporate environmental stewardship in its daily activities; this may affect both external and internal reporting demands of an [...]

Environmental Disclosures and Economic Performance

A second general category of archival research explores the relationships between environmental disclosures, environmental performance, and/or financial performance. Overall, the results vary in the direction and magnitude [...]

Kehidupan Baru

Hiduplah seperti Ibrahim, raja yang meninggalkan takhta kerajaannya, lalu pergi menuju kerajaan lain. Ibrahim (Tahun 783) Pangeran Balkh, merupakan salah satu orang yang meninggalkan kerajaan eksternalnya demi kerajaan internal karena demi suatu penglihatan [...]

Generalized Method of Moment (GMM): Blundell-Bond Estimator

Estimator Blundell dan Bond yang ditemukan pada tahun 1998 dan sering disebut juga sebagai System GMM (SYS GMM). Estimator dirancang untuk data panel dengan periode waktu yang pendek, satu variabel terikat, model yang melibatkan [...]