Items where Division is "Ilmu Akuntasi" and Year is 2025

ANGGRAENI, DEWI (2025) FAKTOR RASIONAL DAN IRASIONAL TERHADAP KEPUTUSAN INVESTASI SAHAM DIMODERASI OLEH TEKNOLOGI INFORMASI DI INDONESIA = RATIONAL AND IRRATIONAL FACTORS INFLUENCING STOCK INVESTMENT DECISIONS MODERATED BY INFORMATION TECHNOLOGY IN INDONESIA. Disertasi thesis, Universitas Hasanuddin.

ARIF, WIDYANTONO (2025) Islamic Banking Intellectual Capital, Sharia Governance, Compliance dan Firm Performance: Sebuah Formulasi Value Added Intellectual Coefficient = Islamic Banking Intellectual Capital, Sharia Governance, Compliance and Firm Performance: As Formulation is Value Added Intellectual Coefficient. Disertasi thesis, Universitas Hasanuddin.

ARIFUDDIN, ANDRIYANI (2025) Pengaruh Pengetahuan Perpajakan, Mekanisme Pembayaran Pajak, Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Makassar Utara) = The Influence of Tax Knowledge, Tax Payment Mechanisms, and Tax Rates on Taxpayer Compliance (Study on Individual Taxpayers at the North Makassar Pratama Tax Service Office). Skripsi thesis, Universitas Hasanuddin.

AZZAHRA, AR AULIYA (2025) HUBUNGAN SELF EFFICACY PERAWAT DENGAN KEMAMPUAN PERAWATAN LUKA KRONIS DI RUANG RAWAT INAP RSUP DR. WAHIDIN SUDIROHUSODO = THE RELATIONSHIP BETWEEN NURSES' SELF EFFICACY AND CHRONIC WOUND CARE ABILITY IN THE INPATIENT WARD OF RSUP DR. WAHIDIN SUDIROHUSODO. Skripsi thesis, Universitas Hasanuddin.

Aini Indrijawati, - and Yulia Fitri, - and Nurdiana Ningsih, - (2025) Antecedents of corr Antecedents of corruption in the perspective of l in the perspective of local government employees: vernment employees: A fraud hexagon theory ud hexagon theory approach. Public and Municipal Finance, Volume 14, Issue 1, 2025.

BAHARUDDIN, ST NUR ANITA A. (2025) ANALISIS EFEKTIVITAS KEBIJAKAN INSENTIF PAJAK BAGI WAJIB PAJAK YANG TERKENA DAMPAK PANDEMI COVID-19 DI INDONESIA (STUDI KASUS DI KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR SELATAN) = Analysis of the Effectiveness of Tax Incentive Policies for Taxpayers Affected by the COVID-19 Pandemic in Indonesia (Case Study at the South Makassar Primary Tax Office). Skripsi thesis, Universitas Hasanuddin.

BAKRI, BAKRI (2025) DETERMINAN EFEKTIVITAS AUDITOR INTERNAL DAN DAMPAKNYA PADA KUALITAS PELAPORAN KEUANGAN = DETERMINANTS OF INTERNAL AUDITOR EFFECTIVENESS AND ITS IMPACT ON THE QUALITY OF FINANCIAL REPORTING. Disertasi thesis, Universitas Hasanuddin.

BANDANG, AGUS (2025) ANALISIS KUALITAS LAPORAN KEUANGAN DAERAH YANG DIPENGARUHI BEBERAPA FAKTOR DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI = Analysis of the Quality of Regional Financial Reports Influenced by Several Factors with Human Resource Competence as a Moderating Variable. Disertasi thesis, Universitas Hasanuddin.

BATO`, NI KETUT ARLYNE (2025) Pengaruh Likuiditas, Profitabilitas, Leverage, Capital Intensity, Dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) = The Influence Of Liquidity, Profitability, Leverage, Capital Intensity, And Firm Size On Tax Aggressivity (Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange 2018-2022). Skripsi thesis, Universitas Hasanuddin.

BURHANUDDIN, FIA FAUZIA (2025) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN MODERASI ENTERPRISE RISK MANAGEMENT = The Effect of Good Corporate Governance on Firm Value with Enterprise Risk Management as a Moderating Variable. Disertasi thesis, Universitas Hasanuddin.

CHRISTIAN, FERRY (2025) Faktor Internal dan Eksternal Auditor dalam Penerapan Audit Berbasis Risiko dan Pengaruhnya terhadap Kualitas Audit = Internal and External Factors of Auditors in Implementing Risk-Based Auditing and Their Impact on Audit Quality. Disertasi thesis, Universitas Hasanuddin.

DINAR, DINAR (2025) EKSTENSI MODEL KONFIRMASI EKSPEKTASI SEBAGAI PENGUKURAN DETERMINAN NIAT KONTINUITAS PENGGUNAAN DIGITAL ACCOUNTING = EXTENTION OF EXPECTATION CONFIRMATION MODEL FOR MEASURE DETERMINANTS OF CONTINUANCE INTENTION TO USE DIGITAL ACCOUNTING. Disertasi thesis, Universitas Hasanuddin.

FAJAR, ANDI (2025) DAMPAK LAGU "BERANJAK DEWASA" OLEH NADIN AMIZAH TERHADAP PERSEPSI DAN SIKAP PENDENGAR: KASUS PADA MAHASISWA UKM PADUAN SUARA MAHASISWA UNIVERSITAS HASANUDDIN = IMPACT OF THE SONG “BERANJAK DEWASA” BY NADIN AMIZAH ON LISTENER PERCEPTIONS AND ATTITUDES: A CASE STUDY ON STUDENTS OF STUDENT CHOIR UKM HASANUDDIN UNIVERSITY. Skripsi thesis, UNIVERSITAS HASSANUDDIN.

FIRMANSYAH, AHMAD (2025) Analisis Kinerja Keuangan Sebelum dan Sesudah Initial Offering Public (IPO) Pada Perusahaan Yang Listing Di Bursa Efek Indonesia = Analysis of Financial Performance Before and After the Initial Public Offering (IPO) on Companies Listed on the Indonesia Stock Exchange. Skripsi thesis, Universitas Hasanuddin.

FITRI, FITRI (2025) DETERMINAN KINERJA UMKM BERBASIS DIGITAL DI INDONESIA = DETERMINANTS OF DIGITAL-BASED SME PERFORMANCE IN INDONESIA. Disertasi thesis, Universitas Hasanuddin.

Gunawan, Ivana (2025) ANALISIS PENGARUH MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2020-2022. Skripsi thesis, Universitas Hasanuddin Makassar.

IBRAHIM, ERNI CAHYANI (2025) MENGUNGKAP FAKTOR MISAPPROPRIATION ASET MELALUI PENDEKATAN GROUNDED THEORY: REKOMENDASI UNTUK PENGUATAN TATA KELOLA ASET DAERAH = UNCOVERING THE FACTORS OF ASSET MISAPPROPRIATION THROUGH A GROUNDED THEORY APPROACH: RECOMMENDATIONS FOR STRENGTHENING REGIONAL ASSET GOVERNANCE. Disertasi thesis, Universitas Hasanuddin.

ILCHAM, ANDI FIKA FAHIRA ADELIA (2025) Pengaruh Audit Operasional dan Pengendalian Internal terhadap Kinerja Manajemen dengan Etika Kerja Karyawan sebagai Variabel Moderasi (Studi pada UPT RSUD Labuang Baji Provinsi Sulawesi Selatan) = The Effect of Operational Audit and Internal Control on Managerial Performance with Employee Work Ethics as a Moderating Variable (A Study at UPT RSUD Labuang Baji, South Sulawesi Province). Skripsi thesis, Universitas Hasanuddin.

MAHFIZA, MAHFIZA (2025) DETERMINAN POTENSI TERJADINYA FRAUD DENGAN GOOD GOVERNMENT GOVERNANCE SEBAGAI VARIABEL MODERASI = DETERMINANTS OF POTENTIAL FRAUD WITH GOOD GOVERNMENT GOVERNANCE AS A MODERATING VARIABLE. Disertasi thesis, Universitas Hasanuddin.

MAKKAU, AFDHALIAH AMIR (2025) Analisis Pengendalian Internal Terhadap Kualitas Produk dan Penjualan Pada Istanbul Kebab Erdogenz Makassar = Analysis of Internal Control on Product Quality and Sales at Istanbul Kebab Erdogenz Makassar. Skripsi thesis, Universitas Hasanuddin.

NURBAYANI, NURBAYANI (2025) INDIKASI PRAKTIK FINANCIAL STATEMENT FRAUD PADA PERBANKAN SYARIAH DI INDONESIA BERDASARKAN PENDEKATAN BENEISH M-SCORE MODIFIKASI = INDICATIONS OF FINANCIAL STATEMENT FRAUD PRACTICES IN SHARIA BANKING IN INDONESIA BASED ON THE MODIFIED BENEISH M-SCORE APPROACH. Disertasi thesis, Universitas Hasanuddin.

Ningsih, Nurdiana (2025) Anteseden Whistleblowing Intention Terhadap Whistleblowing Behavior Dimoderasi Religiusitas dan Budaya Daerah. Disertasi thesis, Universitas Hasanuddin Makassar.

P., CAROLUS ASKIKARNO (2025) DETERMINAN AGRESIVITAS PAJAK DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PUBLIK DI INDONESIA = DETERMINANTS OF TAX AGGRESSIVENESS WITH CORPORATE GOVERNANCE AS A MODERATION VARIABLE IN PUBLIC COMPANIES IN INDONESIA. Disertasi thesis, Universitas Hasanuddin.

PARINTAK, SUTRISNO (2025) Eksplorasi Makna dan Motivasi Fraud: Studi Fenomenologi pada Pengadaan Barang dan Jasa Pemerintah Daerah = Exploring the Meaning and Motivation of Fraud: A Phenomenological Study on Public Procurement in Local Government. Disertasi thesis, Universitas Hasanuddin.

PASANDA, ERNA (2025) REKONSTRUKSI HUMAN CAPITAL BERBASIS VALUE OF THEOLOGICAL WISDOM: STUDI PARADIGMA RELIGIUS PADA AKADEMISI AKUNTANSI DI KOTA MAKASSAR = RECONSTRUCTION OF HUMAN CAPITAL BASED ON THE VALUE OF THEOLOGICAL WISDOM: A STUDY OF THE RELIGIOUS PARADIGM AMONG ACCOUNTING ACADEMICS IN MAKASSAR CITY. Disertasi thesis, Universitas Hasanuddin.

PERSULESSY, GRACE (2025) KONSTRUKSI MODEL PARTISIPASI ANGGARAN: INTERNALISASI NILAI-NILAI RELIGI = CONSTRUCTION OF A BUDGET PARTICIPATION MODEL: INTERNALIZATION OF RELIGIOUS VALUES. Disertasi thesis, Universitas Hasanuddin.

PURA, RAHMAN (2025) Fraud Hexagon dan Moralitas Individu dalam Perilaku Fraud = Hexagon Fraud and Individual Morality in Fraudulent Behavior. Disertasi thesis, Universitas Hasanuddin.

R, DIAN NOVITA (2025) Determinan Corporate Sustainability dan Dampaknya Terhadap Nilai Perusahaan = The Determinant of Corporate Sustainability and The Effect of Firm Value. Disertasi thesis, Universitas Hasanuddin.

RAHMAN, KARLINA GHAZALAH (2025) MODEL DISTRIBUSI PENDAPATAN POHON KEADILAN (SYAJARATUN MIZAN) PADA LEMBAGA PENDIDIKAN ISLAM = THE TREE OF JUSTICE (SYAJARATUN MIZAN) EQUITABLE INCOME DISTRIBUTION MODEL IN ISLAMIC EDUCATIONAL INSTITUTIONS. Disertasi thesis, Universitas Hasanuddin.

RUSTAM, YUNDA DWI PUTRI (2025) PENGARUH AKUNTANSI MANAJEMEN LINGKUNGAN DAN MANAJEMEN PENGETAHUAN LINGKUNGAN TERHADAP KINERJA PERUSAHAAN DAN INOVASI LINGKUNGAN SEBAGAI VARIABEL MEDIASI = THE EFFECT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING AND ENVIRONMENTAL KNOWLEDGE MANAGEMENT ON FIRM PERFORMANCE AND ENVIRONMENTAL INNOVATION AS A MEDIATING VARIABLE. Thesis thesis, Universitas Hasanuddin.

SADELI, YUDI AKHMAD (2025) MAKNA SISTEM INFORMASI AKUNTANSI DENGAN KEHADIRAN BIG DATA DALAM PENGAMBILAN KEPUTUSAN = THE MEANING OF ACCOUNTING INFORMATION SYSTEMS WITH THE PRESENCE OF BIG DATA IN DECISION MAKING. Disertasi thesis, Universitas Hasanuddin.

SAID, SITI NUR RESKIYAWATI (2025) DETERMINAN KINERJA ANGGARAN DENGAN BUDAYA ORGANISASI DAN MOTIVASI SEBAGAI VARIABEL MODERASI = DETERMINANTS OF BUDGET PERFORMANCE WITH ORGANIZATIONAL CULTURE AND MOTIVATION AS MODERATING VARIABLES. Disertasi thesis, Universitas Hasanuddin.

TANTO, ALVIAN (2025) ANALISIS KARAKTERISTIK PEKERJA SEKTOR INFORMAL DI PROVINSI SULAWESI SELATAN = An Analysis of Informal Sector Workers’ Characteristics in South Sulawesi Province. Skripsi thesis, Universitas Hasanuddin.

THAHIR, FERA FIRYAL (2025) ROTASI KERJA MEMODERASI PENGARUH PROFESIONALISME, INTEGRITAS, EFIKASI DIRI, KOMPETENSI, DAN MORALITAS TERHADAP KINERJA PEMERIKSA PAJAK = JOB ROTATION MODERATES THE INFLUENCE OF PROFESSIONALISM, INTEGRITY, SELF-EFFICACY, COMPETENCY, AND MORALITY ON TAX AUDIT PERFORMANCE. Disertasi thesis, Universitas Hasanuddin.

TIMANG, VICA VANESSA SESARYO (2025) KONSTRUKSI STRATEGI IMPLEMENTASI GREEN BUDGETING DI TORAJA UTARA : SEBUAH STUDI ANALISIS KONTEN = CONSTRUCTION OF GREEN BUDGETING IMPLEMENTATION STRATEGY IN TORAJA UTARA : A CONTENT ANALYSIS STUDY. Disertasi thesis, Universitas Hasanuddin.

WARKULA, YOHANES ZEFNATH (2025) DEKONSTRUKSI PERILAKU "SERO" NELAYAN DESA JABULENGA DAN KARANGGULI DENGAN KONSEP BLUE ACCOUNTING = Deconstruction of 'Sero' Fishermen’s Behavior in Jabulenga and Karangguli Villages Using the Concept of Blue Accounting. Disertasi thesis, Universitas Hasanuddin.