International Journal of Approximate Reasoning, 2003
This paper examined the relationship between the model of growth opportunities rests on combining... more This paper examined the relationship between the model of growth opportunities rests on combining the firm advantages and limitations, and the investment opportunity set (IOS). In particularly, I extend and modify the work of AlNajjar and Belkaoui (2001) for Indonesian conditions. Four variables are used as firm advantages such as corporate reputation, multinationality, size and profitability, and two variables as firm limitations such as leverage and systematic risk. I find evidence that only one variable of firm advantages such as corporate reputation, and two variables of firm limitations are confirmed with the general model of growth opportunities. Nevertheless, the relationship between leverage and IOS are directly related, where this relation are not consist with the theory.
Al-Mashrafiyah: Jurnal Ekonomi, Keuangan, dan Perbankan Syariah
This study aims to examine the methods that can be used to measure bankruptcy in sharia banking. ... more This study aims to examine the methods that can be used to measure bankruptcy in sharia banking. This study is also to examine the potential for bankruptcy which is most effectively used. The method used is descriptive qualitative method with a literature approach. The results showed that of the six bank measurement methods, all of them could not be used to measure bankruptcy in Sharia banking without being modified first. This is because all methods have constituent elements based on interest and taxes. All methods can be used when eliminating the elements of interest and taxes. However, based on the research, it was found that the most widely used method to measure bankruptcy is the Altman Z-Score model, but the Springate S-score is the most effective in detecting the bankruptcy of Sharia banking in Indonesia.
Jurnal Adz-Dzahab: Jurnal Ekonomi dan Bisnis Islam
Artikel ini bertujuan untuk mengidentifikasi determinan tingkat pengembalian simpanan pada bank s... more Artikel ini bertujuan untuk mengidentifikasi determinan tingkat pengembalian simpanan pada bank syariah. Penelitian ini menyelidiki faktor-faktor yang mempengaruhi tingkat pengembalian di bank syariah. Penelitian ini mengkaji determinan dan hubungan sebab akibat antara determinan utama pertumbuhan, yaitu deposito investasi mudharabah, tingkat bunga, tingkat pengembalian dan pendapatan pada bank syariah periode 2020 – 2021. Data dianalisis dengan menggunakan pendekatan kuantitatif yang menunjukkan hasil empiris bahwa deposito investasi mudharabah, tingkat bunga, tingkat pengembalian dan pendapatan, berkontribusi terhadap pertumbuhan perbankan syariah di Indonesia. Kata Kunci: Bank Syariah; Deposito; Rate of Return
Al-Mashrafiyah: Jurnal Ekonomi, Keuangan, dan Perbankan Syariah
This study aims to determine the effect of Return On Assets (ROA), Earning Per Share (EPS), Debt ... more This study aims to determine the effect of Return On Assets (ROA), Earning Per Share (EPS), Debt to Equity Ratio (DER) and Return On Equity (ROE) on stock prices in Islamic trading and investment services companies listed on the Index. Indonesian Sharia Shares. This study uses secondary data with quantitative methods that connect the dependent variable with the independent variable using the SPSS program. The population of this study are companies in the Islamic trading and investment services sector listed on the Indonesian Sharia Stock Index (ISSI). The sample used as many as 11 companies with purposive sampling method obtained according to the criteria. The results of the analysis show that Return on Assets (ROA) has a significant and positive effect on stock prices in the company. Meanwhile, the Earning Per Share (EPS) and Debt to Equity Ratio (DER) variables have no significant effect on the company's stock price. While the Return On Equity (ROE) variable has a significant ...
The aims of this study are to determine and analyze the effect of (1) Self efficacy on audit judg... more The aims of this study are to determine and analyze the effect of (1) Self efficacy on audit judgment, (2) Time budget pressure on audit judgment, (3) Audit experience on audit judgment, (4) Task complexity moderates the effect of self efficacy on audit judgment, (5) Task complexity moderates the effect of time budget pressure on audit judgment, (6) Task complexity moderates the effect of audit experience on audit judgment. This research is a type of quantitative research. In this study using attribution theory and social cognitive theory. The population in this study are the auditors in the inspectorate of West Sulawesi Province. The sample determination in this study used census method. The data consisted of primary data obtained using questionnaire and secondary data. The results showed that self efficacy, time budget pressure and audit experience had a positive and significant effect on audit judgment. Task complexity does not moderate the correlation between self efficacy on au...
Abstract: This study explains the role of corporate disclosure as a mediator in the relationship ... more Abstract: This study explains the role of corporate disclosure as a mediator in the relationship between environmental performance and financial resources, capabilities and characteristic of corporate. Using a sample of industrial companies that are included in the PROPER program and listed on the Jakarta stock exchange, and the path analysis. This study found that the role of disclosure as a mediator supports hypotheses about, the financial resources, capability, and characteristic of corporate influences on environmental performance through coporate disclosure. Although the relationship between financial resources with environment performance of the corporate is not significant. But in the context of time and involvement of the disclosure as a mediator of the relationship in the long term is positive.
Job satisfaction is a set of unpleasant feelings or not an employee of their work. This study aim... more Job satisfaction is a set of unpleasant feelings or not an employee of their work. This study aimed to examine and to analyze the influence of intrinsic and extrinsic factors to internal auditor job satisfaction of State Islamic University in Indonesia. The research data was obtained through a questionnaire as many (86) copies to internal auditor of State Islamic University in Indonesia. Data were analyzed using Partial Least Square (PLS). The results showed that the intrinsic factor consisting of (1) commitment the organization significant effect on job satisfaction, (2) work-family conflicts no significant effect on job satisfaction, (3) professionalism significant effect on job satisfaction, and extrinsic factors that consist of (1) leadership style have a significant effect on job satisfaction, (2) organizational culture significantly influence job satisfaction, (3) the salary / incentive significant effect on job satisfaction internal auditor of State Islamic University in Indo...
This study evaluates the use of environmental management accounting (EMA) in maintaining business... more This study evaluates the use of environmental management accounting (EMA) in maintaining business processes among industrial companies. EMA is a management tool related to environment accountability. It is utilised to improve the financial and environmental performances of companies to achieve sustainability. This study reviews management accounting literature that has examined industrial environmental pollution. Results show that companies that conduct environmental activities identify the problem associated with the environment as environmental cost. This cost is reported in the environmental cost report, which provides a clear, detailed picture of all environment costs. The environmental cost report assists managers in their decision-making process. Generally, companies do not adhere to environmental accountability. In addition, the environmental cost report of companies cannot separated from their financial statements. Keywords: environmental management accounting, environmental...
... Page 3. keuntungannya membangun masyarakat lokal (Mulyadi dalam Ambo Masse,2007:1). Tetapi ta... more ... Page 3. keuntungannya membangun masyarakat lokal (Mulyadi dalam Ambo Masse,2007:1). Tetapi tantangan global berkata lain. ... Konsep ini pertama kali diperkenalkan oleh Michael E. Porter dan Mark R. Kramer pada tahun 2006 dalam artikel Harvard Business Review. ...
The Objective of study to empirically examine the effect of company size, liquidity, earnings per... more The Objective of study to empirically examine the effect of company size, liquidity, earnings perspective, inventory method, and sales growth on earnings response coefficient. The data in this study used secondary data from manufacturing companies listed on the Indonesia Stock Exchange in 2012 2016. Data were analyzed using a quantitative approach panel data regression analysis. The results of the study show that simultaneously the independent variables of company size, liquidity, earnings persistence, inventory method, and sales growth have a effect on the dependent earnings response coefficient variable. And partially variable company size, earnings persistence, inventory method, and sales growth have a positive effect on earnings response coefficient while liquidity variables partially have a negative effect on earnings response coefficient.
The purpose of the research is to examine deeply how new financial accounting standards of micro,... more The purpose of the research is to examine deeply how new financial accounting standards of micro, small and medium enterprises (SAK EMKM) can be accepted and implemented by micro, small and medium entreprisesin South Sulawesi.The results of this implementation review will produce an overview of how the entrepreneurs react to the emergence of the new SAK EMKM.Research method conducted is to conduct a survey of 40 entities by conducting interviews in-depth and displaying the results of the interviews in the form of an implementation of the object in the in curating Financial statements.Results showed that most of the accounting records performed are very simple in the form of daily accounting records (journals) and even most have not to conduct minimal accounting records such as daily journals. Only one small entity performs complete accounting records in the form of a full financial statement.
This study aims to identify compliance with paying taxes using the Theory of Planned Behaviour (T... more This study aims to identify compliance with paying taxes using the Theory of Planned Behaviour (TPB).The variables used in this study are the attitude, Subjective norms and behavioural control to measure tax compliance, taxpayer with the subject of research at the Department of Cooperatives and SME's in the City of Depok, West Java. This research used primary data directly from the first party by distributing questionnaires directly to the SME's taxpayer. Data processing used SPSS version 25.0. The results of this research result the data that attitudes, norms and behavioural control Subjective Affect taxpayer compliance. Attitudes and behavioural control have a positive and significant to tax compliance while for subjective norms had a negative andsignificantto tax compliance. This shows that Taxpayers of Depok SME's pay taxes on their own awareness rather than the influence of opinions or suggestions from others.
The objective of this research is to explore the value of wisdom of Sulapa Appa Culture in constr... more The objective of this research is to explore the value of wisdom of Sulapa Appa Culture in constructing accountability concept of local government. In Makassar culture, there is a concept of sulapa appa leader (leader having four dimensions). A leader is required to have four (4) qualities, which are inseparable from one another. These four qualities are lambusu (honest), Barani (bold), kalumannyang (rich) and caradde (smart). The Leader who holds the four dimensions of leadership values existing in Sulapa Appa culture is believed to be Tu Panrita, considered as fully human. This was a qualitative research and it also used interpretive paradigm with ethnographic approach. The results indicate that if it is seen from the implementation of local government accountability, the values of Sulapa Appa culture in several aspects still characterize the implementation of local governments in Gowa Regecncy.
International Journal of Scientific & Technology Research, 2014
This study explains the role of corporate disclosure as a mediator in the relationship between en... more This study explains the role of corporate disclosure as a mediator in the relationship between environmental performance and financial resources, capabilities and characteristic of corporate. Using a sample of industrial companies that are included in the PROPER program and listed on the Jakarta stock exchange, and the path analysis. This study found that the role of disclosure as a mediator supports hypotheses about, the financial resources, capability, and characteristic of corporate influences on environmental performance through coporate disclosure. Although the relationship between financial resources with environment performance of the corporate is not significant. But in the context of time and involvement of the disclosure as a mediator of the relationship in the long term is positive. Keyword: Environmental Performance, Corporate Disclosure, Financial Resources, Capability, Characteristic of Corporate. ————————————————————
International Journal of Approximate Reasoning, 2014
Abstract: The purposes of this paper are to measure the means different of profit and social welf... more Abstract: The purposes of this paper are to measure the means different of profit and social welfare indicators in creating shared value and corporate social responsibility implementation and to explore the relationship between return on asset and direct and indirect energy consumption, direct and indirect greenhouse gases, and fatalities of employees in creating shared value implementation. The data involving 30 corporates listed on world securities exchange, from 2003 to 2010 is conduct. The data analyses are compare-means independent sample t-test and linear multiplier regression. The results were found (i) the means of profit and social welfare indicators in creating shared value and corporate social responsibility implementation are significantly different; (ii) negative relationship between return on asset and direct and indirect energy consumption, direct and indirect greenhouse gases, and fatalities of employees in creating shared value implementation. Abstrak: Tujuan makala...
Penelitian ini dilakukan bertujuan untuk menganalisis faktor-faktor yang memengaruhi ketidak tera... more Penelitian ini dilakukan bertujuan untuk menganalisis faktor-faktor yang memengaruhi ketidak terapan SAK ETAP pada koperasi di kota Makassar. Variabe independen pada penelitian ini adalah sosialisasi dan pemberian informasi, tingkat pendidikan, dan ukuran koperasi, sedangkan variabel dependennya adalah ketidak terapan SAK ETAP pada koperasi di Kota Makassar. Penelitian ini dilakukan menggunakan metode survey dengan memberikan sejumlah kuesioner kepada koperasi yang terdaftar pada dinas koperasi Kota Makassar. Penentuan sampel dilakukan dengan metode purposive random sampling dan selanjutnya data yang telah dikumpulkan dianalisis dengan regresi linear berganda. Jumlah sampel pada penelitian ini adalah sebanyak 30 responden dari keseluruhan populasi. Hasil uji regresi menunjukkan bahwa sosialisasi dan pemberian informasi, tingkat pendidikan, serta ukuran koperasi berpengaruh terhadap kepatuhan ketidak terapan SAK ETAP pada koperasi di Kota Makassar.
International Journal of Approximate Reasoning, 2003
This paper examined the relationship between the model of growth opportunities rests on combining... more This paper examined the relationship between the model of growth opportunities rests on combining the firm advantages and limitations, and the investment opportunity set (IOS). In particularly, I extend and modify the work of AlNajjar and Belkaoui (2001) for Indonesian conditions. Four variables are used as firm advantages such as corporate reputation, multinationality, size and profitability, and two variables as firm limitations such as leverage and systematic risk. I find evidence that only one variable of firm advantages such as corporate reputation, and two variables of firm limitations are confirmed with the general model of growth opportunities. Nevertheless, the relationship between leverage and IOS are directly related, where this relation are not consist with the theory.
Al-Mashrafiyah: Jurnal Ekonomi, Keuangan, dan Perbankan Syariah
This study aims to examine the methods that can be used to measure bankruptcy in sharia banking. ... more This study aims to examine the methods that can be used to measure bankruptcy in sharia banking. This study is also to examine the potential for bankruptcy which is most effectively used. The method used is descriptive qualitative method with a literature approach. The results showed that of the six bank measurement methods, all of them could not be used to measure bankruptcy in Sharia banking without being modified first. This is because all methods have constituent elements based on interest and taxes. All methods can be used when eliminating the elements of interest and taxes. However, based on the research, it was found that the most widely used method to measure bankruptcy is the Altman Z-Score model, but the Springate S-score is the most effective in detecting the bankruptcy of Sharia banking in Indonesia.
Jurnal Adz-Dzahab: Jurnal Ekonomi dan Bisnis Islam
Artikel ini bertujuan untuk mengidentifikasi determinan tingkat pengembalian simpanan pada bank s... more Artikel ini bertujuan untuk mengidentifikasi determinan tingkat pengembalian simpanan pada bank syariah. Penelitian ini menyelidiki faktor-faktor yang mempengaruhi tingkat pengembalian di bank syariah. Penelitian ini mengkaji determinan dan hubungan sebab akibat antara determinan utama pertumbuhan, yaitu deposito investasi mudharabah, tingkat bunga, tingkat pengembalian dan pendapatan pada bank syariah periode 2020 – 2021. Data dianalisis dengan menggunakan pendekatan kuantitatif yang menunjukkan hasil empiris bahwa deposito investasi mudharabah, tingkat bunga, tingkat pengembalian dan pendapatan, berkontribusi terhadap pertumbuhan perbankan syariah di Indonesia. Kata Kunci: Bank Syariah; Deposito; Rate of Return
Al-Mashrafiyah: Jurnal Ekonomi, Keuangan, dan Perbankan Syariah
This study aims to determine the effect of Return On Assets (ROA), Earning Per Share (EPS), Debt ... more This study aims to determine the effect of Return On Assets (ROA), Earning Per Share (EPS), Debt to Equity Ratio (DER) and Return On Equity (ROE) on stock prices in Islamic trading and investment services companies listed on the Index. Indonesian Sharia Shares. This study uses secondary data with quantitative methods that connect the dependent variable with the independent variable using the SPSS program. The population of this study are companies in the Islamic trading and investment services sector listed on the Indonesian Sharia Stock Index (ISSI). The sample used as many as 11 companies with purposive sampling method obtained according to the criteria. The results of the analysis show that Return on Assets (ROA) has a significant and positive effect on stock prices in the company. Meanwhile, the Earning Per Share (EPS) and Debt to Equity Ratio (DER) variables have no significant effect on the company's stock price. While the Return On Equity (ROE) variable has a significant ...
The aims of this study are to determine and analyze the effect of (1) Self efficacy on audit judg... more The aims of this study are to determine and analyze the effect of (1) Self efficacy on audit judgment, (2) Time budget pressure on audit judgment, (3) Audit experience on audit judgment, (4) Task complexity moderates the effect of self efficacy on audit judgment, (5) Task complexity moderates the effect of time budget pressure on audit judgment, (6) Task complexity moderates the effect of audit experience on audit judgment. This research is a type of quantitative research. In this study using attribution theory and social cognitive theory. The population in this study are the auditors in the inspectorate of West Sulawesi Province. The sample determination in this study used census method. The data consisted of primary data obtained using questionnaire and secondary data. The results showed that self efficacy, time budget pressure and audit experience had a positive and significant effect on audit judgment. Task complexity does not moderate the correlation between self efficacy on au...
Abstract: This study explains the role of corporate disclosure as a mediator in the relationship ... more Abstract: This study explains the role of corporate disclosure as a mediator in the relationship between environmental performance and financial resources, capabilities and characteristic of corporate. Using a sample of industrial companies that are included in the PROPER program and listed on the Jakarta stock exchange, and the path analysis. This study found that the role of disclosure as a mediator supports hypotheses about, the financial resources, capability, and characteristic of corporate influences on environmental performance through coporate disclosure. Although the relationship between financial resources with environment performance of the corporate is not significant. But in the context of time and involvement of the disclosure as a mediator of the relationship in the long term is positive.
Job satisfaction is a set of unpleasant feelings or not an employee of their work. This study aim... more Job satisfaction is a set of unpleasant feelings or not an employee of their work. This study aimed to examine and to analyze the influence of intrinsic and extrinsic factors to internal auditor job satisfaction of State Islamic University in Indonesia. The research data was obtained through a questionnaire as many (86) copies to internal auditor of State Islamic University in Indonesia. Data were analyzed using Partial Least Square (PLS). The results showed that the intrinsic factor consisting of (1) commitment the organization significant effect on job satisfaction, (2) work-family conflicts no significant effect on job satisfaction, (3) professionalism significant effect on job satisfaction, and extrinsic factors that consist of (1) leadership style have a significant effect on job satisfaction, (2) organizational culture significantly influence job satisfaction, (3) the salary / incentive significant effect on job satisfaction internal auditor of State Islamic University in Indo...
This study evaluates the use of environmental management accounting (EMA) in maintaining business... more This study evaluates the use of environmental management accounting (EMA) in maintaining business processes among industrial companies. EMA is a management tool related to environment accountability. It is utilised to improve the financial and environmental performances of companies to achieve sustainability. This study reviews management accounting literature that has examined industrial environmental pollution. Results show that companies that conduct environmental activities identify the problem associated with the environment as environmental cost. This cost is reported in the environmental cost report, which provides a clear, detailed picture of all environment costs. The environmental cost report assists managers in their decision-making process. Generally, companies do not adhere to environmental accountability. In addition, the environmental cost report of companies cannot separated from their financial statements. Keywords: environmental management accounting, environmental...
... Page 3. keuntungannya membangun masyarakat lokal (Mulyadi dalam Ambo Masse,2007:1). Tetapi ta... more ... Page 3. keuntungannya membangun masyarakat lokal (Mulyadi dalam Ambo Masse,2007:1). Tetapi tantangan global berkata lain. ... Konsep ini pertama kali diperkenalkan oleh Michael E. Porter dan Mark R. Kramer pada tahun 2006 dalam artikel Harvard Business Review. ...
The Objective of study to empirically examine the effect of company size, liquidity, earnings per... more The Objective of study to empirically examine the effect of company size, liquidity, earnings perspective, inventory method, and sales growth on earnings response coefficient. The data in this study used secondary data from manufacturing companies listed on the Indonesia Stock Exchange in 2012 2016. Data were analyzed using a quantitative approach panel data regression analysis. The results of the study show that simultaneously the independent variables of company size, liquidity, earnings persistence, inventory method, and sales growth have a effect on the dependent earnings response coefficient variable. And partially variable company size, earnings persistence, inventory method, and sales growth have a positive effect on earnings response coefficient while liquidity variables partially have a negative effect on earnings response coefficient.
The purpose of the research is to examine deeply how new financial accounting standards of micro,... more The purpose of the research is to examine deeply how new financial accounting standards of micro, small and medium enterprises (SAK EMKM) can be accepted and implemented by micro, small and medium entreprisesin South Sulawesi.The results of this implementation review will produce an overview of how the entrepreneurs react to the emergence of the new SAK EMKM.Research method conducted is to conduct a survey of 40 entities by conducting interviews in-depth and displaying the results of the interviews in the form of an implementation of the object in the in curating Financial statements.Results showed that most of the accounting records performed are very simple in the form of daily accounting records (journals) and even most have not to conduct minimal accounting records such as daily journals. Only one small entity performs complete accounting records in the form of a full financial statement.
This study aims to identify compliance with paying taxes using the Theory of Planned Behaviour (T... more This study aims to identify compliance with paying taxes using the Theory of Planned Behaviour (TPB).The variables used in this study are the attitude, Subjective norms and behavioural control to measure tax compliance, taxpayer with the subject of research at the Department of Cooperatives and SME's in the City of Depok, West Java. This research used primary data directly from the first party by distributing questionnaires directly to the SME's taxpayer. Data processing used SPSS version 25.0. The results of this research result the data that attitudes, norms and behavioural control Subjective Affect taxpayer compliance. Attitudes and behavioural control have a positive and significant to tax compliance while for subjective norms had a negative andsignificantto tax compliance. This shows that Taxpayers of Depok SME's pay taxes on their own awareness rather than the influence of opinions or suggestions from others.
The objective of this research is to explore the value of wisdom of Sulapa Appa Culture in constr... more The objective of this research is to explore the value of wisdom of Sulapa Appa Culture in constructing accountability concept of local government. In Makassar culture, there is a concept of sulapa appa leader (leader having four dimensions). A leader is required to have four (4) qualities, which are inseparable from one another. These four qualities are lambusu (honest), Barani (bold), kalumannyang (rich) and caradde (smart). The Leader who holds the four dimensions of leadership values existing in Sulapa Appa culture is believed to be Tu Panrita, considered as fully human. This was a qualitative research and it also used interpretive paradigm with ethnographic approach. The results indicate that if it is seen from the implementation of local government accountability, the values of Sulapa Appa culture in several aspects still characterize the implementation of local governments in Gowa Regecncy.
International Journal of Scientific & Technology Research, 2014
This study explains the role of corporate disclosure as a mediator in the relationship between en... more This study explains the role of corporate disclosure as a mediator in the relationship between environmental performance and financial resources, capabilities and characteristic of corporate. Using a sample of industrial companies that are included in the PROPER program and listed on the Jakarta stock exchange, and the path analysis. This study found that the role of disclosure as a mediator supports hypotheses about, the financial resources, capability, and characteristic of corporate influences on environmental performance through coporate disclosure. Although the relationship between financial resources with environment performance of the corporate is not significant. But in the context of time and involvement of the disclosure as a mediator of the relationship in the long term is positive. Keyword: Environmental Performance, Corporate Disclosure, Financial Resources, Capability, Characteristic of Corporate. ————————————————————
International Journal of Approximate Reasoning, 2014
Abstract: The purposes of this paper are to measure the means different of profit and social welf... more Abstract: The purposes of this paper are to measure the means different of profit and social welfare indicators in creating shared value and corporate social responsibility implementation and to explore the relationship between return on asset and direct and indirect energy consumption, direct and indirect greenhouse gases, and fatalities of employees in creating shared value implementation. The data involving 30 corporates listed on world securities exchange, from 2003 to 2010 is conduct. The data analyses are compare-means independent sample t-test and linear multiplier regression. The results were found (i) the means of profit and social welfare indicators in creating shared value and corporate social responsibility implementation are significantly different; (ii) negative relationship between return on asset and direct and indirect energy consumption, direct and indirect greenhouse gases, and fatalities of employees in creating shared value implementation. Abstrak: Tujuan makala...
Penelitian ini dilakukan bertujuan untuk menganalisis faktor-faktor yang memengaruhi ketidak tera... more Penelitian ini dilakukan bertujuan untuk menganalisis faktor-faktor yang memengaruhi ketidak terapan SAK ETAP pada koperasi di kota Makassar. Variabe independen pada penelitian ini adalah sosialisasi dan pemberian informasi, tingkat pendidikan, dan ukuran koperasi, sedangkan variabel dependennya adalah ketidak terapan SAK ETAP pada koperasi di Kota Makassar. Penelitian ini dilakukan menggunakan metode survey dengan memberikan sejumlah kuesioner kepada koperasi yang terdaftar pada dinas koperasi Kota Makassar. Penentuan sampel dilakukan dengan metode purposive random sampling dan selanjutnya data yang telah dikumpulkan dianalisis dengan regresi linear berganda. Jumlah sampel pada penelitian ini adalah sebanyak 30 responden dari keseluruhan populasi. Hasil uji regresi menunjukkan bahwa sosialisasi dan pemberian informasi, tingkat pendidikan, serta ukuran koperasi berpengaruh terhadap kepatuhan ketidak terapan SAK ETAP pada koperasi di Kota Makassar.
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