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Mirna Amirya

Determinan Tingkat Hutang Serta Hubungan Tingkat Hutang Terhadap Nilai Perusahaan: Perspektif Pecking Order Theory

Mirna Amirya dan Sari Atmini Jurnal Akuntansi dan Keuangan Indonesia Based on Pecking Order Theory, the objective of this study is to examine the effect of dividend policy, profitability, sales growth, and total assets growth towards financial leverage and the effect of financial leverage as an intervening variable towards firm value. The sampling method is [...]

Development of Accounting and Budget System of General Services Board in Universitas Brawijaya: Study of Interpretive

Mirna Amirya, Ali Djamhuri, and Unti Ludigdo This research attempts to understand the development of accounting and budget system of general service board Universitas Brawijaya using the perspective of institutional theory. Accounting and budget system under study include the change from traditional budgeting to performance-based budgeting and the cash basis (modified accrual basis) to accrual [...]