Items where Division is "Ilmu Akuntasi" and Year is 2026

A

AMIR, BASO (2026) FLYPAPER EFFECT TERHADAP KINERJA KEUANGAN DENGAN BELANJA SEBAGAI VARIABEL INTERVENING PADA PERGURUAN TINGGI NEGERI BADAN HUKUM (PTN-BH) DI INDONESIA PERIODE 2017-2023 = THE FLYPAPER EFFECT ON FINANCIAL PERFORMANCE WITH EXPENDITURE AS AN INTERVENING VARIABLE IN STATE UNIVERSITIES WITH LEGAL ENTITY STATUS (PTN-BH) IN INDONESIA FOR THE PERIOD 2017–2023. Disertasi thesis, UNIVERSITAS HASANUDDIN MAKASSAR.

ASRI, NANDANA GIAN (2026) PENGARUH GOOD GOVERNANCE DAN KUALITAS SDM TERHADAP PENCEGAHAN FRAUD DI SEKTOR PUBLIK DENGAN INTEGRITAS APARATUR SEBAGAI VARIABEL MODERASI = THE EFFECT OF GOOD GOVERNANCE AND HUMAN RESOURCE QUALITY ON FRAUD PREVENTION IN THE PUBLIC SECTOR WITH APPARATUS INTEGRITY AS A MODERATING VARIABLE. Skripsi thesis, Universitas Hasanuddin.

B

BUNGAEJA, NUR AFNI (2026) REALITAS CSR MELALUI TANDA: KAJIAN SEMIOTIKA ATAS REPRESENTASI DALAM IKLAN UNILEVER = CSR REALITY THROUGH SIGNS: A SEMIOTIC STUDY ON REPRESENTATION IN UNILEVER ADVERTISING. Thesis thesis, Universitas Hasanuddin.

Burhan, Fitrah Perdana Maulia (2026) Pengaruh Gaya Kepemimpinan, Kompetensi, dan Motivasi terhadap Kinerja Auditor Inspektorat (Studi Pada Auditor Pemerintah di Inspektorat Kabupaten Pinrang, Inspektorat Kabupaten Sidrap, dan Inspektorat Kota Parepare) = he Effect of Leadership Style, Competency , and Motivation on Performance of Inspectorat Auditor (The Empirical Study of the Government Auditor in the Inspektorat Kabupaten Pinrang, Inspektorat Kabupaten Sidrap, and Inspektorat Kota Parepare). Skripsi thesis, Universitas Hasanuddin.

C

CIU, NAZHASI (2026) Analisis Dampak Kepemilikan Lembaga, Kepemilikan Manajerial, Komisaris Independen, dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2022 – 2024) = The Effect of Institutional Ownership, Managerial Ownership, Independent Commissioners, and Firm Growth on Firm Value (Study of Manufacturing Firms Listed on the Indonesia Stock Exchange for the 2022-2024 Period). Skripsi thesis, Universitas Hasanuddin.

D

DARWIN, KHADIJAH (2026) PENGGUNAAN INFORMASI KEUANGAN OLEH POLITISI: SEBUAH STUDI FENOMENOLOGI = THE USE OF FINANCIAL INFORMATION BY POLITICIANS: A PHENOMENOLOGICAL STUDY. Disertasi thesis, UNIVERSITAS HASANUDDIN MAKASSAR.

F

FRATIWI, SRI AYU (2026) PENGARUH UKURAN PERUSAHAAN, KOMPLEKSITAS PERUSAHAAN TERHADAP KUALITAS AUDIT DENGAN KEY AUDIT MATTERS SEBAGAI VARIABEL MEDIASI = THE EFFECT OF COMPANY SIZE, COMPANY COMPLEXITY ON AUDIT QUALITY WITH KEY AUDIT MATTERS AS A MEDIATION VARIABLE. Skripsi thesis, Universitas Hasanuddin.

H

HAMDANI, ANDI ADEN (2026) PENGARUH ANCHORING, AVAILABILITY, DAN OVERCONFIDENCE BIAS TERHADAP PERTIMBANGAN AUDITOR (STUDI KASUS BPK RI PERWAKILAN PROVINSI SULAWESI SELATAN) = THE EFFECT OF ANCHORING, AVAILABILITY, AND OVERCONFIDENCE BIAS ON AUDITOR'S CONSIDERATIONS (CASE STUDY OF THE BPK RI REPRESENTATIVE OFFICE OF SOUTH SULAWESI PROVINCE). Skripsi thesis, Universitas Hasanuddin.

K

KADAR, MUHAMMAD GAFUR (2026) DILEMA INDEPENDENSI AUDITOR INTERNAL PERUSAHAAN MULTINASIONAL: SUATU STUDI FENOMENOLOGI = THE INDEPENDENCE DILEMMA OF INTERNAL AUDITORS OF MULTINATIONAL COMPANIES: A PHENOMENOLOGICAL STUDY. Disertasi thesis, UNIVERSITAS HASANUDDIN MAKASSAR.

KURNIAWAN, BRILIAN YOBELINO (2026) Efektivitas Pengelolaan Alokasi Dana Desa Dalam Pembangunan Infrastrutkur Desa Studi Kasus: Desa Garuntungan, Kecamatan Kindang Bulukumba = Effectiveness of Village Fund Allocation Management in Village Infrastructure Development Case Study: Garuntungan Village, Kindang District Bulukumba. Skripsi thesis, Universitas Hasanuddin.

P

PUSPITASARI, AYU (2026) pengungkapan environmental, social, and governance (esg) sebagai pemediasi pengaruh koneksi politik, diversifikasi, dan gender diversity terhadap financial distress = environmental, social, and governance (esg) disclosure as a mediating influence of political connections, diversification, and gender diversity on financial distress. Thesis thesis, UNIVERSITAS HASANUDDIN MAKASSAR.

R

RANDABUNGA', EKA MELINDA (2026) Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas Terhadap Financial Distress dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024) = The Effect of Liquidity, Solvency, and Profitability on Financial Distress, with Company Size as a Moderating Variable (Case Study of Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange for the 2020-2024 Period). Skripsi thesis, Universitas Hasanuddin.

RIZAL, MUHAMMAD FAUZAN (2026) PENGARUH PENGETAHUAN PAJAK DAN PERSEPSI SANKSI TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SPT TAHUNAN (Studi Pada Investor Ritel Pengguna Aplikasi Sekuritas Stockbit Dan Ajaib) = THE EFFECT OF TAX KNOWLEDGE AND SANCTION PERCEPTION ON TAXPAYER COMPLIANCE IN REPORTING ANNUAL TAX RETURNS (A Study on Retail Investors Using the Stockbit and Ajaib Securities Applications). Skripsi thesis, Universitas Hasanuddin.

S

SETIAWAN, ADIL (2026) MENGUNGKAP MAKNA RED FLAGS KORUPSI MELALUI PENDEKATAN BIOGRAFI NOVEL BASWEDAN = REVEALING THE MEANING OF THE RED FLAG OF CORRUPTION THROUGH A BIOGRAPHICAL APPROACH TO NOVEL BASWEDAN. Disertasi thesis, UNIVERSITAS HASANUDDIN MAKASSAR.

SETIAWAN, ADIL (2026) MENGUNGKAP MAKNA RED FLAGS KORUPSI MELALUI PENDEKATAN BIOGRAFI NOVEL BASWEDAN = REVEALING THE MEANING OF THE RED FLAG OF CORRUPTION THROUGH A BIOGRAPHICAL APPROACH TO NOVEL BASWEDAN. Disertasi thesis, UNIVERSITAS HASANUDDIN MAKASSAR.

T

TERI, TERI (2026) Akuntabilitas Publik Dana Desa : Sebuah Perspektif Kritis Suku Ammatoa Kajang = Public Accountability Of Village Funds Kajang Wisdom Review. Disertasi thesis, UNIVERSITAS HASANUDDIN MAKASSAR.

U

USMAN, HALIM (2026) DEKONSTRUKSI AKUNTABILITAS PUBLIK PEMBIAYAAN INFRASTRUKTUR DENGAN MENGADOPSI KEARIFAN LOKAL TANA LUWU DALAM BINGKAI PEMIKIRAN PIERRE BOURDIEU = DECONSTRUCTING PUBLIC ACCOUNTABILITY IN INFRASTRUCTURE FINANCING THROUGH THE INTEGRATION OF TANA LUWU’S LOCAL WISDOM WITHIN PIERRE BOURDIEU’S THEORETICAL FRAMEWORK. Disertasi thesis, Universitas Hasanuddin.

Y

YASMI, YASMI (2026) PENDEKATAN INTEGRATIF DALAM MENILAI PERAN PERGURUAN TINGGI SWASTA TERHADAP SUSTAINABILITY MELALUI STRATEGIC COSTING MODEL = AN INTEGRATIVE APPROACH TO ASSESSING THE ROLE OF PRIVATE UNIVERSITIES IN SUSTAINABILITY THROUGH A STRATEGIC COSTING MODEL. Disertasi thesis, UNIVERSITAS HASANUDDIN MAKASSAR.