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The Influence of Investment Opportunity Set (IOS) and Return on Assets on The Quality of Earnings With Company Size as A Moderation Variable
Proceeding. of The International Conference on Business and Economics
Vol 1
, No 2
(2023)
This study aims to examine the effect of investment opportunity set and return on assets on earnings quality with company size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used was purposive sampling, based on predetermined criteria, there were 171 companies or 513 financial statement data as samples. The analytical method of this study uses multiple linear regression analysis and Moderated Regre...
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DETERMINANT AKUNTABILITAS DANA DESA
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 14
, No 1
(2023)
The aims of this study are to analyze the effect of competence of human resources, internal control, use of technology and community participation on village fund accountability. The Kota Intan village community sees a lack of transparency from the village government, causing a sense of community apathy, that the authority for village development is the task of the village government. The population of this study consisted of village heads, village secretaries, BPD, section heads, heads of affai...
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