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   <title>Analisis Pengaruh Accruals dan Cash Flow terhadap Earnings Persistence dan Year Ahead Earnings</title>
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  <name type="personal" authority="">
   <namePart>R.A. Widyanti Diah L.</namePart>
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    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Dewi Santy</namePart>
   <role>
    <roleTerm type="text">Additional Author</roleTerm>
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  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn">0642012</identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Batam</placeTerm>
    <publisher>Akuntansi</publisher>
    <dateIssued>2010</dateIssued>
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 <mods version="3.3" ID="22621">
  <titleInfo>
   <title>Analisis Pengaruh Discretionary Accruals, Operating Cash Flows dan Sektor industri terhadap Earnings Management pada Perusahaan yang Terdaftar di Bursa Efek Indonesia</title>
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  <name type="personal" authority="">
   <namePart>R.A. Widyanti Diah L.</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Suriyadi</namePart>
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    <roleTerm type="text">Primary Author</roleTerm>
   </role>
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  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn">0642011</identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Batam</placeTerm>
    <publisher>Akuntansi</publisher>
    <dateIssued>2010</dateIssued>
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 <mods version="3.3" ID="13315">
  <titleInfo>
   <title>Analisis Pengaruh Firm Size, Tangibility, Liquidity, Profitability dan Growth Opportunities terhadap Leverage pada Perusahaan yang Terdaftar di Bursa Efek Indonesia</title>
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  <name type="personal" authority="">
   <namePart>R.A. Widyanti Diah L.</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Dewi Monalisa Putri</namePart>
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    <roleTerm type="text">Additional Author</roleTerm>
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  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn">0642005</identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Batam</placeTerm>
    <publisher>Akuntansi</publisher>
    <dateIssued>2010</dateIssued>
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 <mods version="3.3" ID="13313">
  <titleInfo>
   <title>Analisis Pengaruh Economic Value Added, Residual Income dan Operating Income terhadap Stock Return pada Perusahaan yang Terdaftar di Bursa Efek Indonesia</title>
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  <name type="personal" authority="">
   <namePart>R.A. Widyanti Diah L.</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
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  </name>
  <name type="personal" authority="">
   <namePart>Hendrawati</namePart>
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    <roleTerm type="text">Additional Author</roleTerm>
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  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn">0642002</identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Batam</placeTerm>
    <publisher>Akuntansi</publisher>
    <dateIssued>2010</dateIssued>
   </place>
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 <mods version="3.3" ID="13312">
  <titleInfo>
   <title>Analisis Pengaruh Arus Kas, Laba, Dividen, dan Nilai Buku Ekuitas terhadap Nilai Pasar Ekuitas pada Perusahaan yang Terdafat di Bursa Efek Indoesia Tahun 2003-2009</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>R.A. Widyanti Diah L.</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Supriyanto</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn">0642001</identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Batam</placeTerm>
    <publisher>Akuntansi</publisher>
    <dateIssued>2010</dateIssued>
   </place>
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 </mods>
 <mods version="3.3" ID="22615">
  <titleInfo>
   <title>Analisis Pengaruh Size, Tangibility, Profitability, Risk, Growth, dan Tax terhadap Debt Ratio</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>R.A. Widyanti Diah L.</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Noviaty</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn">0542061</identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Batam</placeTerm>
    <publisher>Akuntansi</publisher>
    <dateIssued>2009</dateIssued>
   </place>
  </originInfo>
 </mods>
 <mods version="3.3" ID="13305">
  <titleInfo>
   <title>Analisa Pengaruh Book Value Per Share, Earning Per Share dan Dividen Per Share terhadap Market Value Per Share pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI)</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>Helen Novrinda</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>R.A. Widyanti Diah L.</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn">0542060</identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Batam</placeTerm>
    <publisher>Akuntansi</publisher>
    <dateIssued>2009</dateIssued>
   </place>
  </originInfo>
 </mods>
 <mods version="3.3" ID="22614">
  <titleInfo>
   <title>Analisa Pengaruh Operating Leverage dan Financing Leverage terhadap BETA</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>R.A. Widyanti Diah L.</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Yenni</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn">0542057</identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Batam</placeTerm>
    <publisher>Akuntansi</publisher>
    <dateIssued>2009</dateIssued>
   </place>
  </originInfo>
 </mods>
 <mods version="3.3" ID="13301">
  <titleInfo>
   <title>Analisis Pengaruh Likuiditas, Modal Kerja dan Ukuran Perusahaan terhadap Profitabilitas yang Terdaftar di Perusahaan Bursa Efek Indonesia Tahun 2003-2007</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>Vivi</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>R.A. Widyanti Diah L</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn">0542056</identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Batam</placeTerm>
    <publisher>Akuntansi</publisher>
    <dateIssued>2009</dateIssued>
   </place>
  </originInfo>
 </mods>
 <mods version="3.3" ID="22613">
  <titleInfo>
   <title>Analisa Pengaruh Operating Accruals dan Operating Cash Flows terhadap Future Operating Income, Growth in Net Operating Assets dan Future Return on Net Opearting Assets pada Perusahaan yang Terdaftar di BEI</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>Rainy</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>R.A. Widyanti Diah L</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn">0542055</identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Batam</placeTerm>
    <publisher>Akuntansi</publisher>
    <dateIssued>2009</dateIssued>
   </place>
  </originInfo>
 </mods>
 <mods version="3.3" ID="13295">
  <titleInfo>
   <title>Analisa Working Capital Management dan Komponennya terhadap Profitabilitas dengan Likuiditas, Ukuran Perusahaan, Rasio Utang dan Rasio Aktiva Finansial sebagai Fariabel Kontrol pada  Perusahaan yang Terdaftar di Bursa Efek Indonesia</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>Sylvia Andrie Lopez</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>R.A. Widyanti Diah L</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn">0542047</identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Batam</placeTerm>
    <publisher>Akuntansi</publisher>
    <dateIssued>2009</dateIssued>
   </place>
  </originInfo>
 </mods>
 <mods version="3.3" ID="13288">
  <titleInfo>
   <title>Analisis Pengaruh Gross, Margin, Sales and Administrative Expenses, Return on Assets, Leverage terhadap Return Saham pada Perusahaan Non Keuangan yang Terdaftar di Buras Efek Indonesia</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>Christina</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>R.A. Widyanti Diah L</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn">0542032</identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Batam</placeTerm>
    <publisher>Akuntansi</publisher>
    <dateIssued>2009</dateIssued>
   </place>
  </originInfo>
 </mods>
 <mods version="3.3" ID="11387">
  <titleInfo>
   <title>Analisis Pengaruh Earnings Per Share, Capital Investment, dan Book Value Per Share terhadap Harga  Saham pada Perusahaan yang Terdaftar di Bursa Efek Jakarta</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>Rinda</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>R.A. Widyanti Diah L</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn">0542023</identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Batam</placeTerm>
    <publisher>Akuntansi</publisher>
    <dateIssued>2008</dateIssued>
   </place>
  </originInfo>
 </mods>
 <mods version="3.3" ID="22665">
  <titleInfo>
   <title>Faktor-faktor Penentu Keterlambatan Audit pada Perusahaan  yang Terdaftar di Singapore Exchange</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>Sumantri</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Hendi</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>R.A. Widyanti Diah L.</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn">0942066</identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Batam</placeTerm>
    <publisher>Akuntansi</publisher>
    <dateIssued>2013</dateIssued>
   </place>
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 </mods>
 <mods version="3.3" ID="15701">
  <titleInfo>
   <title>Analisis Pengaruh Independensi Dewan, Struktur Kepemilikan dan Kualitas Audit terhadap Perataan Laba pada Perusahaan yang Terdaftar di Bursa Efek Malaysia</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>Martius</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>R.A. Widyanti Diah L</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn">0842041</identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Batam</placeTerm>
    <publisher>Akuntansi</publisher>
    <dateIssued>2012</dateIssued>
   </place>
  </originInfo>
 </mods>
 <mods version="3.3" ID="18639">
  <titleInfo>
   <title>Faktor-faktor Pengaruh Audit Deley pada Perusahaan yang Terdaftar di Bursa Efek Indonesia</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>Andy</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>R.A. Widyanti Diah L, SE, SH, S.Pd, MM</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Sumantri, SE, MM, CRBD</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn">0942035</identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Batam</placeTerm>
    <publisher>UIB</publisher>
    <dateIssued>2013</dateIssued>
   </place>
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 </mods>
 <mods version="3.3" ID="18581">
  <titleInfo>
   <title>Analisis Faktor-faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada Perusahaan Perbankan di Batam</title>
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  <name type="personal" authority="">
   <namePart>Riawati</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>R.A. Widyanti Diah L, SE, SH, S.Pd, MM</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Yenny Fyfy Susanty, SE, MM</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn">0842060</identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Batam Centre</placeTerm>
    <publisher>UIB</publisher>
    <dateIssued>2013</dateIssued>
   </place>
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 </mods>
 <mods version="3.3" ID="13284">
  <titleInfo>
   <title>Analisis Pengaruh Income Before Extraordinary Items (IBEI), Working Capital from Operations (WCFO) terhadap Current Ratio,Quick Ratio dan Cash Conversion Cycle (CCC)</title>
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  <name type="personal" authority="">
   <namePart>Ida Aprida</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>R.A. Widyanti Diah L,</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn">0542022</identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Batam</placeTerm>
    <publisher>Akuntansi</publisher>
    <dateIssued>2009</dateIssued>
   </place>
  </originInfo>
 </mods>
 <mods version="3.3" ID="22609">
  <titleInfo>
   <title>Analisis Pengaruh Level And Change in Operating Earnins, Cash Flows From Operations, Earnings, Growth dan Firm Size terhadap Security Returns pada Perusahaan yang Terdaftar di BEI</title>
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  <name type="personal" authority="">
   <namePart>R.A. Widyanti Diah L</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Juliana</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn">0542017</identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Batam</placeTerm>
    <publisher>Akuntansi</publisher>
    <dateIssued>2009</dateIssued>
   </place>
  </originInfo>
 </mods>
 <mods version="3.3" ID="22608">
  <titleInfo>
   <title>Analisis Pengaruh Working Capital Investment Policy dan Working Capital Financing Policy terhadap Return on Assets dan Tobin's dengan Sales Growth, Leverage, Size, GDP Growth sebagai Variabel Kontrol</title>
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  <name type="personal" authority="">
   <namePart>R.A. Widyanti Diah L</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Rully Eka Parasmita</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn">0542013</identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Batam</placeTerm>
    <publisher>Akuntansi</publisher>
    <dateIssued>2010</dateIssued>
   </place>
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 </mods>
 <mods version="3.3" ID="13276">
  <titleInfo>
   <title>Analisis Pengaruh Operating Cycle, Operating Cash Flow,Return on Asset,Leverage,Growth,Firm Size, dan Sektor Industri terhadap Working Capital Management pada Perusahaan yang Terdaftar di Bursa Efek Indonesia</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>Ernawati</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>R.A. Widyanti Diah L</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn">0542007</identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Batam</placeTerm>
    <publisher>Akuntansi</publisher>
    <dateIssued>2009</dateIssued>
   </place>
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 </mods>
 <mods version="3.3" ID="22607">
  <titleInfo>
   <title>Analisis Pengaruh Current Ratio, Quick Ratio, dan Cash Conversion Cycle terhadap Return on Investment, Return on Equity. dan Net Profit Margin pada Perusahaan Go Public yang Terdaftar di Bursa Efek Indonesia</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>R.A. Widyanti Diah L</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
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  </name>
  <name type="personal" authority="">
   <namePart>Indah Kusuma Dewi Pramono</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn">0542001</identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Batam</placeTerm>
    <publisher>Akuntansi</publisher>
    <dateIssued>2009</dateIssued>
   </place>
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 </mods>
 <mods version="3.3" ID="22604">
  <titleInfo>
   <title>Analisis Pengaruh Earning Yield, Dividend Yield dan Book-to-Price Ratio terhadap Return Saham pada Perusahaan Manufaktur yang Terdaftar di BEJ</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>R.A. Widyanti Diah L</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>Evi Christina</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn">0442082</identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Batam</placeTerm>
    <publisher>Akuntansi</publisher>
    <dateIssued>2008</dateIssued>
   </place>
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 </mods>
 <mods version="3.3" ID="13263">
  <titleInfo>
   <title>Analisa  Pengaruh Deferred Tax Expenses,Accruals dan Cash Flows From Operations terhadap Earnings Management pada Perusahaan Manufaktur yang Terdaftar di BEJ</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>Asman</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>R.A. Widyanti Diah L</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn">0442080</identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Batam</placeTerm>
    <publisher>Akuntansi</publisher>
    <dateIssued>2008</dateIssued>
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 <mods version="3.3" ID="22603">
  <titleInfo>
   <title>Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Komitmen Organisasi sebagai Variabel Moderating</title>
  </titleInfo>
  <name type="personal" authority="">
   <namePart>Mariati</namePart>
   <role>
    <roleTerm type="text">Primary Author</roleTerm>
   </role>
  </name>
  <name type="personal" authority="">
   <namePart>R.A. Widyanti Diah L</namePart>
   <role>
    <roleTerm type="text">Contributor</roleTerm>
   </role>
  </name>
  <typeOfResource collection="yes">mixed material</typeOfResource>
  <identifier type="isbn">0442067</identifier>
  <originInfo>
   <place>
    <placeTerm type="text">Batam</placeTerm>
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   <title>Analisis  Manajemen Working Capital terhadap Profitabilitas Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta</title>
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  <name type="personal" authority="">
   <namePart>R.A. Widyanti Diah L</namePart>
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   <namePart>Tian Ti</namePart>
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  <identifier type="isbn">0442064</identifier>
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    <publisher>Akuntansi</publisher>
    <dateIssued>2008</dateIssued>
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