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Content
2024, Volume 28, Issue 2
- 104-112 Intellectual capital disclosure in public university and the determinants
by Afifah Mawa & Doddy Setiawan - 113-121 Corporate governance structure, firm characteristics and voluntary disclosure: The case of Indonesian sharia compliant companies
by Peni Nugraheni & Rahardianto Muhammad Eko & Nor Izzati Mohd Aziz - 122-130 Determinants of audit quality during the Covid-19 pandemic
by Abriyani Puspaningsih & Irena Safira Larasati - v:28:y:2024:i:2:id:35700 Are masculine-faced CEOs linked to higher stock price risks? Evidence from Indonesia
by Raden Roro Widya Ningtyas Soeprajitno & Rahayu Putri Agustina & Izzul Islam Noor Mustain & Indra Wijaya Kusuma - v:28:y:2024:i:2:id:36941 The moderating role of autonomy in the relationship between advisory services, risk management, and integrity system: Indonesia evidence
by Ranto Partomuan Sihombing & Monica Palupi Murniati
2024, Volume 28, Issue 1
- 1-10 Independence and objectivity of internal auditors within provincial governance systems
by Awonke Geqeza & Jobo Dubihlela - 11-25 Directors tenure diversity and corporate sustainability performance: The non-linear evidence from Indonesia public listed companies
by Ardianto Ardianto & Suham Cahyono & Iman Harymawan - 26-35 te Social Responsibility (CSR) and Good Corporate Governance (GCG) Influence on Corporate Financial Performance
by Reni Yendrawati & Amalia Kinanti - 36-44 Politically connected audit committees and ESG reporting
by Kusharyanti & Sri Astuti & Marita - 45-53 Moderation of tax attitudes on the relationship of knowledge and tax incentives on sustainable MSMEs performance
by Diana Sari & Ahmad Johan - 54-62 Value relevance of fair value hierarchy
by Mursalam Salim - 63-76 The impact of it governance on audit outcomes and footnote readability for public companies in Indonesia
by Indah Wulan Utama & Nadia Anridho - 77-85 An effect of environmental disclosure on financial performance of manufacturing companies in Indonesia and Singapore
by Noor Endah Cahyawati & Almas Azizah - 86-94 The influence of performance measurement systems and supervisor trustworthiness on knowledge sharing
by Taufiq Taufiq & Mahfud Sholihin - v:28:y:2024:i:1:id:25950 Fraud Threats: How Organization Improves the Anti-Fraud Teams’ Quality? (Study from Indonesian Local Government Rural Bank)
by Kharisma Fatmalina Fajri & Hendi Yogi Prabowo
2023, Volume 27, Issue 2
- 119-128 Investor response to the implementation of IFRS 9 in Indonesian banking companies
by Amrie Firmansyah & Lestari Kurniawati & Desrir Miftah & Tjahjo Winarto - 129-137 Auditor characteristics and audit report lag: A research from the Indonesian Stock Exchange
by Finka Febrianingrum & Fahri Ali Ahzar & Sayekti Endah Retno Meilani & Fitri Laela Wijayati & Wahyu Pramesti - 138-147 The importance of liquidity to improve the quality earnings of company
by Teguh Erawati & Hadri Kusuma & Titi Swantari & Reni Listyawati - 148-159 Does labour social responsibility disclosure affect financial performance? Evidence from Indonesia
by Esa Anesti Putri Muhardini & Iman Harymawan & Mohammad Nasih & Akmalia Mohamad Ariff - 160-171 Analysis of the factors affecting taxpayer compliance
by Neni Meidawati & Nanindyas Dewi Waluristyaningtyas - 172-181 Audit judgment through time budget pressure, quality of sleep, and ego depletion
by Andi Ina Yustina & Elisha Princess Christin Natalia Aritonang & Hajanirina Andrianantenaina - 182-197 Adoption of a combined assurance framework in South Africa’s provincial government departments: A compliance case study
by Jobo Dubihlela & Henoacia Solomon - 198-207 Carbon tax: A bibliometric analysis for future research in Indonesia
by Umi Sulistiyanti & Falikhatun Falikhatun - 208-218 How do board characteristics influence the ESG disclosure in Indonesia?
by Tiyas Kurnia Sari & Nadhira Fitriani - 219-229 Examining belief adjusment model and framing effect on the audit materiality level decision making
by Febriyani Sarwindah & Luciana Spica Almilia & Nurul Mustafida
2023, Volume 27, Issue 1
- 73-81 The impact of profitability, leverage, managerial ownership, and dividend payout ratio on income smoothing
by Suwaldiman Suwaldiman & Rifda Nafiesah Lubis - 108-117 Internal control weaknesses: Its relationship with local government characteristics and follow-up on audit results
by Dwi Nurmala Sari & Dewi Darmastuti - v:27:y:2023:i:1:id:24926 Determinants of green organizational identity and its impact on green competitive strategy
by Desak Nyoman Sri Werastuti Desak - v:27:y:2023:i:1:id:25447 Assessing determinant of firm value: Indonesia conventional bank analysis
by Febrina Rahmi Rahmi & Muhammmad Arfan & Mulia Saputra - v:27:y:2023:i:1:id:25911 Financial distress and earnings management before and during COVID-19 pandemic
by Novy Fajriati & Ersa Tri Wahyuni & Dini Rosdini - v:27:y:2023:i:1:id:25929 Earnings Persistence Determinant in Indonesia’s Consumer Goods Companies
by Hanum Paramaratri & Christina Tri Setyorini & Irianing Suparlinah - v:27:y:2023:i:1:id:26124 Individual taxpayer’s compliance during covid-19 pandemic
by Umi Sulistiyanti & Pratidina Evi Damayanti - v:27:y:2023:i:1:id:27146 Determining factors of sustainability report using the institutional isomorphism theory approach
by Tri Siwi Nugrahani & Hadri Kusuma & Johan Arifin & Rifqi Muhammad - v:27:y:2023:i:1:id:27657 The power of sharing: The case of Sederhana (SA) restaurants in Indonesia
by Muhammad Akhyar Adnan - v:27:y:2023:i:1:id:29133 Does accountant CFO matter to auditor?
by Gabriella Handoyo & Yani Permatasari & Nadia Anridho & Khairul Anuar Kamarudin & Agnes Aurora Ngelo
2022, Volume 26, Issue 2
- 111-118 Analyzing the determining factors of funding speed on equity crowdfunding
by Ike Arisanti & Tri Wahyu Oktavendi - 119-129 The effects of Environmental, Social, and Governance (ESG) scores on firm values in ASEAN member countries
by Paulina Inggita Prabawati & Isna Putri Rahmawati - 130-144 Fundamental aspects of leverage, profitability and financial distress as mediating variables that influence firm value
by Sri Hermuningsih & Hadri Kusuma & Teguh Erawati & Anisya Dewi Rahmawati - 145-156 Auditor of personality and performance throughout the period of the pandemic
by Budiandru Budiandru - 157-168 The exploratory study on performance of Village-Owned Enterprises (BUMDes) in Small Regency Bengkulu
by Dri Asmawanti & Vika Fitranita & Ratu Eva Febriani - 169-177 Assessing factors influencing people's intention to continuously use e-government systems
by Arief Rahman & Panji Randilla Apriama Pangendra - 178-190 Gender, religiosity, and fraud: The role of unethical behavior as mediation
by Yesi Mutia Basri & Sabrina Ardhya Putri Rahmola & Hariadi - 191-202 An enigmatic term of ‘bean-counter’: A changing phenomenon in Indonesia’s accountant
by Marko S Hermawan & Ayuphita Tiara Silalahi - 203-210 Auditor characteristics on tax avoidance by non-financial companies: Evidence from the Indonesia Stock Exchange
by Rafli Prastiatry Zain & Nurmadi Harsa Sumarta & Prihatnolo Gandhi Amidjaya - 211-223 Influence of experience and professional skepticism on audit judgement of government external auditors
by Sumartono Sumartono & Yana Ermawati & Tania Meliana Rorong
2022, Volume 26, Issue 1
- 1-10 Barriers to effective corporate governance principles in state-owned enterprises in Zimbabwe
by Job Dubihlela & Henry Mukono - 11-22 Corporate social responsibility disclosure before and during the Covid-19 pandemic
by Cahyaningsih Cahyaningsih & Asty Septyaweni - 23-32 Director experience, management compensation and tax avoidance
by Sri Asih & Doddy Setiawan - 33-40 Board of commissioners and corporate governance disclosure in Sharia-compliant companies in Indonesia
by Peni Nugraheni & Syed Musa Alhabshi & Romzie Rosman - 41-53 Earnings management, board of directors, and earnings persistence: Indonesian evidence
by Wing Wahyu Winarno & Krismiaji Krismiaji & Handayani Handayani & Maria Purwantini - 54-64 Governance structure and the tendency to do financial statements fraud
by Agung Nur Probohudono & Anju Theresia Lubis & Ertambang Nahartyo & Siti Arifah - 88-101 Fintech adoption: Its determinants and organizational benefits in Indonesia
by Dekar Urumsah & Rintan Falah Ispridevi & Aris Nurherwening & Wirawan Hardinto - 102-109 Influence of Corporate Social Responsibility Disclosure on financial performance of manufacturing companies listed on Indonesia Stock Exchange
by Ayu Chairina Laksmi & Adella Puspita Hasri - v:26:y:2022:i:1:id:23193 The practicality of forensic auditing techniques to detect non-government orgnaisations’ financial statement fraud in South Africa using a proactive approach
by Jean Damascene Mvunabandi & Bomi Cyril Nomlala & Harold Patrick
2021, Volume 25, Issue 2
- 107-114 The impact on auditors of non-compliance with laws and regulations
by Shagaran Rathnasamy & Vishad Mahabeer - 115-124 Determinants of financial statements integrity
by Reni Yendrawati & Mohammad Farid Hidayat - 125-135 Corporate governance and earnings management: Does gender matter?
by Ria Karina - 136-151 Improving the tax e-filing system in Indonesia: An exploration of individual taxpayers’ opinions
by Panggah Tri Wicaksono & Christine Tjen & Vitria Indriani - 152-160 Continuous monitoring and continuous auditing implementation in Indonesian Higher Education
by Yusar Sagara & Faisal Akbar - 161-169 Managerial ownership and firm value: The role of corporate social responsibility
by Luluk M. Ifada & Khoirul Fuad & Lisa Kartikasari - 170-182 Analysis of PSM after implementation of CbCR policy in Indonesia
by Adang Hendrawan & Ifti Khori Royhan & Arfah Habib Saragih & Milla Sepliana Setyowati - 183-193 Determinants of going concern audit opinion: An empirical study in Indonesia
by Arief Bahtiar & Neni Meidawati & Primanita Setyono & Novika Rahma Putri & Rizki Hamdani - 194-208 The Influence of the BOD`s characteristics toward corporate social responsibility: Study non financial and financial firms in Indonesia
by Muhammad Taufik - 209-218 Accrual earnings management: Evidence from IPOs firms in Indonesia
by Januri
2021, Volume 25, Issue 1
- 1-11 Mandatory audit firm rotation: A student perspective An assessment of the perceived impact on auditor independence
by Msizi Gwala & Bomi Cyril Nomlala - 12-23 Is there any interaction between real earnings management and accrual-based earnings management?
by Vogy Gautama Buanaputra - 24-32 Insolvency and financial health prediction model for the listed companies on the Indonesia Stock Exchange
by Khaira Amalia Fachrudin - 33-44 An analysis on fraud tendency of village government officials
by Herlina Rahmawati Dewi & Mahmudi Mahmudi & Rafiq Maulana - 45-53 Determining factors of earnings management based on accrual model
by Soliyah Wulandari & Asep Dadan Suganda - 54-64 The role of government auditing in controlling the level of corruption in Indonesia
by Anggreni Dian Kurniawati & Yohanes Mario Pratama - 65-75 Good corporate governance, ethnic CEO and audit fees for manufacturing companies listed on the Indonesia stock exchange (IDX)
by Umi Kalsum & Luk Luk Fuadah & Rika Henda Safitri - 76-86 Islamic Corporate Social Responsibility (ICSR) disclosure and Islamic Banks (IBs) performance: The application of stakeholder theory from Islamic perspective
by Ichsan Setiyo Budi - 87-97 Digital natives and mobile payment: Do individual affective responses influence technology adoption and recommendation intention?
by Sigit Pamungkas & Triana Linggasari - 98-105 Revealing the potential of fraud in the financial management of village-owned enterprise
by Aprina Nugrahesthy Sulistya Hapsari & Intiyas Utami & Yohanes Yakobus Werang Kean
2020, Volume 24, Issue 2
- 67-84 Analysis on the success factors in determining sales value of taxable object
by Agustinus Imam Saputra & Irwan Taufiq Ritonga - 85-96 A note to transfer pricing audit performance by Indonesia’s tax administration based on tax court decision 2015-2019 on manufacturing industry
by Maria R.U.D. Tambunan - 97-108 Auditor’s specialization and audit fee in military-connected firms
by Almira Zuniga Setiadi & Iman Harymawan - 109-118 An investigation on factors influencing the intention to use e-money: A case study in Pontianak, Indonesia
by Yuni Nustini & Fariz Zhafiri - 119-129 On change management for enterprise accounting system: iterative content analysis for success factors
by Hamzah Ritchi & Ade Laide Debora - 130-138 Managing social and environmental activities: toward sustainability of companies
by Peni Nugraheni & Arum Indrasari & Noradiva Hamzah & Ruhanita Maelah - 139-147 Reconstruction from the aspects of Islamic law in corporate zakat accounting
by Irfan Irfan & Muhyarsyah Muhyarsyah & Arif Pratama Marpaung & Ina Liswanty - 148-158 A comparative study on CSR disclosure between Indonesian Islamic banks and conventional banks: the application of GRI and ISR indexes
by Rizki Hamdani & Yunan Najamuddin & Padma Dwi Haryanto & Muamar Nur Kholid - 159-166 Determinants of non-performing loans in state-owned banks
by Renno Prawira & Sudarso Kaderi Wiryono - 167-178 Determinants of intention to use e-wallet using TRAM model
by Maulidyati Aisyah & Ivana Mutia Eszi
2020, Volume 24, Issue 1
- 1-10 Does CSRD moderate the effect of financial performance on stock return? Evidence of Indonesian mining companies
by Dody Hapsoro & Crescentiano Agung Wicaksono & Theodora Anindita Primaretka - 11-21 The implementation of probity audit to prevent fraud in public procurement of goods and services for government agencies
by Johan Arifin & Toni Hartadi - 22-32 The effect of environmental, social disclosure, and financial performance on firm value
by Muslichah Muslichah - 33-42 Accrual earning management and future performance: Evidence from family firm in Indonesia
by Edy Suprianto & Doddy Setiawan - 43-54 Trust in leadership and incentives: Experimental study of whistleblowing intention
by Ema Yulianing Tyas & Intiyas Utami - 55-66 The effect of organizational commitment and Cost management knowledge on the relationship between budget participation and managerial performance
by Laras Dwi Novlina & Mirna Indriani & Indayani indayani
2019, Volume 23, Issue 2
- 65-77 Empirical evidence of IFRS studies in Indonesia
by Dwi Ernawati & Y. Anni Aryani - 78-89 Comprehensive performance measurement systems, mental model development, organizational justice, and employee performance: A study in Sharia Banks
by Nurkholis Nurkholis & Ninda Ayu Wiranti - 90-98 Determinants analysis of earnings response coefficient: Empirical study in Indonesia
by Sintya Puspita Dewi & Abriyani Puspaningsih - 99-105 CEO overconfidence, tax avoidance, and education foundation
by Kurnia Indah Sumunar & Luluul Jannah & Darlin Aulia - 106-116 Does the characteristics of regional government and complexity affect on the disclosure regional financial statements?
by Pancawati Hardiningsih & Indira Januarti & Ceacilia Srimindarti & Rachmawati Meita Oktaviani - 117-128 The influences of audit fees, competence, independence, auditor ethics, and time budget pressure on audit quality
by Neni Meidawati & Arden Assidiqi
2019, Volume 23, Issue 1
- 1-10 The analysis of the factor that causes fraudulent financial reporting with fraud diamond
by Ni Komang Astri Yulistyawati & I Made Sadha Suardikha & I Putu Sudana - 11-20 E-government and corruption perception index: a cross-country study
by Christan RA Setyobudi & Dyah Setyaningrum - 21-29 The factors that influence audit quality by earnings surprise benchmark
by Vina Aqmarina & Reni Yendrawati - 30-38 Accounting graduates’ competences
by Ika Prayanthi & Melinda Lydia Nelwan - 39-51 The influence of accountability, transparency, affective and cognitive trust toward the interest in paying zakat
by Mohammad Fahmi Ikhwandha & Ataina Hudayati - 52-63 The effect of escalation of commitment and project risk in resources allocation decision
by Astrid Febriana Loru Ngara Ledewara & Intiyas Utami
2018, Volume 22, Issue 2
- 81-93 Determinants of transfer pricing decisions in Indonesia manufacturing companies
by Anisa Susanti & Amrie Firmansyah - 94-104 Financial characteristics, human development index, and performance: a study of local governments in Indonesia
by Dany Adi Saputra & Lina Nur Ardila & Purnama Siddi & Bambang Sutopo - 105-117 Mapping the results of management accounting research in Indonesia
by Ratnaningrum Ratnaningrum & Lyna Latifah & Suyanto Suyanto & Y. Anni Aryani & Doddy Setiawan - 118-124 A clawback compensation scheme and its effect on method options for earnings management
by Ratna Candra Sari & Mahfud Sholihin - 125-136 The influence of ERP simulation on enterprise system learning outcome
by Primanita Setyono & Heidar Arnandiansyah - 137-147 Sharia supervisory board and social performance of Indonesian Islamic banks
by Peni Nugraheni
2018, Volume 22, Issue 1
- 1-11 Corporate governance, accounting information quality, and cost of equity capital an Indonesia’ evidence
by Krismiaji Krismiaji & Atmadi Raharja - 12-24 Dampak penggunaan e-filling terhadap kepatuhan wajib pajak: peran perilaku wajib pajak sebagai variabel mediasi
by Doddy Setiawan & Bobby Kurniawan & Payamta Payamta - 25-35 Faktor-faktor penentu tingkat pemahaman mahasiswa akuntansi
by Ayu Chairina Laksmi & Raidho Satria Febrian - 36-45 Direct and moderating effects of organizational factors on system usage in colleges: a resource-based perspective
by Faridiah Aghadiati Fajri & Nurisqi Amalia - 46-60 Pengaruh moderasi koneksi politik terhadap kepemilikan keluarga dan agresivitas pajak
by Widya Hidayati & Vera Diyanty - 61-69 Manipulasi aktivitas riil pada perusahaan manufaktur: studi empiris di Bursa Efek Indonesia
by Noor Endah Cahyawati & Nurtyas Mei Setiana - 70-80 The causes and consequence of restatements in Indonesia
by Sansaloni Butar Butar
2017, Volume 21, Issue 2
- 81-94 Struktur modal dan keberlangsungan lembaga keuangan mikro
by Indayani Indayani & Imam Ghozali - 95-104 Internal audit role on information asymmetry and real earnings management
by Jasman Jasman & Muhammad Nuryatno Amin - 105-117 Akuntabilitas dan kinerja instansi pemerintah: semu atau nyata?
by Muhammad Ahyaruddin & Rusdi Akbar - 118-129 Determinan kebijakan dividen di Indonesia: good corporate governance (GCG) sebagai variabel intervening
by Abriyani Puspaningsih & Rizqi Gusti Pratiwi - 130-140 Determinan saldo kas akhir tahun pada pemerintah daerah di Aceh
by Syukriy Abdullah & Neza Muthia - 141-156 Penentu transparansi pemerintah daerah: sebuah studi pada pemerintah daerah di Indonesia
by Muhtar Muhtar & Deni Ariyanto Putro & Sutaryo Sutaryo - 157-166 Motivasi melakukan fraud dan faktor-faktor yang mempengaruhinya
by Prapti Antarwiyati & Raras Ega Purnomo
2017, Volume 21, Issue 1
- 1-11 Penerapan sistem enterprise resource planning: dampak terhadap kinerja keuangan perusahaan
by Cornelia Endra Kristianti & Didi Achjari - 12-23 Implementasi Indonesia National Single Window (INSW): Suatu pendekatan Business Intelligence System (BIS)
by Muhammad Ibnu Fajar & Arief Rahman - 24-36 Pengaruh efektivitas dewan komisaris, komite audit dan kepemilikan institusional terhadap efisiensi investasi
by Alpha Alan Darma Saputra & Ratna Wardhani - 37-48 Strategi bisnis, leverage keuangan dan kinerja perusahaan
by Krismiaji Krismiaji - 49-60 Deteksi financial statement fraud: Pengujian dengan fraud diamond
by Merissa Yesiariani & Isti Rahayu - 61-69 Dissecting implementation musharakah in Islamic bank in Indonesia: a case study
by Inten Meutia & Mohamad Adam - 70-80 CSR disclosure — legitimacy dan perubahan retorika
by Imam Wahyudi
2016, Volume 20, Issue 2
- 69-84 Strategi pemitigasian bias pengukuran umum dalam evaluasi balanced scorecard dengan balikan eksplanatori
by Rina Silvia & Intiyas Utami & Usil Sis Sucahyo - 85-98 Apakah pengungkapan sosial memediasi hubungan antara variabel kontekstual dan kinerja keuangan? Bukti empiris pada Bank Syariah
by Ratna Yudhiyati & Mahfud Solihin - 99-109 Pengaruh asimetri informasi dan analyst coverage terhadap konservatisme akuntansi
by Atik Isniawati & Rahmawati Rahmawati & Agus Budiatmanto - 110-126 Mengukur transparansi pengelolaan keuangan daerah di Indonesia: berbasis website
by Irwan Taufiq Ritonga & Syamsul Syahrir - 127-135 Internal controls in fraud prevention effort: A case study
by Rizki Hamdani & Ahmad Riski Albar - 136-146 Perusahaan syariah dan pengungkapan corporate social responsibility: Analisis pengaruh faktor internal dan karakteristik perusahaan
by Peni Nugraheni & Deasy Permatasari - 147-159 Pengaruh corporate governance dan corporate social responsibility disclosure terhadap tax avoidance: studi empiris pada perusahaan tambang dan CPO
by Amila Dyan Maraya & Reni Yendrawati
2016, Volume 20, Issue 1
- 1-12 Hubungan tekanan akuntabilitas, audit judgement performance, dan effort
by Muhsin Muhsin - 13-25 Anteseden dan konsekuensi keberhasilan implementasi performance-based budgeting pada pemerintah daerah
by Dwi Ratmono & Rita Suryani - 27-36 Intellectual capital dan intellectual capital disclosure terhadap market performance pada perusahaan publik indeks LQ-45
by Shella Shella & Linda Kusumaning Wedari - 38-46 Islamic corporate social responsibility disclosure, reputasi, dan kinerja keuangan: Studi pada bank syariah di Indonesia
by Johan Arifin & Eke Ayu Wardani - 48-55 Melihat jauh ke dalam: Dampak kecerdasan spiritual terhadap niat melakukan kecurangan
by Dekar Urumsah & Aditya Pandu Wicaksono & Adhetra Januar Putra Pratama - 57-67 Financial report and public accountability culture in Indonesia
by Bambang Setiono & Dody Hapsoro
2015, Volume 19, Issue 2
- 85-98 Pengaruh corporate governance terhadap tax avoidance: Studi empiris pada perusahaan manufaktur
by Syeldila Sandy & Niki Lukviarman - 99-111 Pengaruh corporate governance dan struktur kepemilikan terhadap asimetri informasi
by Ana Pratiwi & Nurkholis Nurkholis & Abdul Ghofar - 112-125 Deteksi financial statement fraud dengan analisis fraud triangle pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia
by Laila Tiffani & Marfuah Marfuah - 126-136 Good corporate governance dan kinerja maqasid syariah bank syariah di Indonesia
by Muamar Nur Kholid & Arief Bachtiar - 137-152 Pengaruh entrenchment effect terhadap kualitas audit dan peran efektivitas komite audit
by Herlina Tri Utami & Vera Diyanty - 153-173 Hubungan karakteristik pegawai pemerintah daerah dan implementasi sistem pengukuran kinerja: Perspektif ismorfisma institusional
by Hafiez Sofyani & Rusdi Akbar
2015, Volume 19, Issue 1
- 1-12 Pengaruh corporate governance, profitabilitas dan karakter eksekutif terhadap tax avoidance pada perusahaan yang terdaftar di BEI
by Muhammad Fajri Saputra & Dandes Rifa & Novia Rahmawati - 13-24 Pengaruh keadilan distributif terhadap niat pindah kerja: Pengujian efek mediasi instrumen promosi dan prestasi kerja
by Mentari Maghfirani Riyadi & Mahmudi Mahmudi - 25-38 Perilaku disfungsional pada siklus penganggaran pemerintah: Tahap perencanaan anggaran
by Indrawati Yuhertiana & Soeparlan Pranoto & Hero Priono - 39-50 Intellectual capital disclosure: Suatu analisis dengan four way numerical coding system
by Ihyaul Ulum - 51-67 Perspektif fraud diamond theory dalam menjelaskan earnings management non-gaap pada perusahaan terpublikasi di Indonesia
by Bese Nur Amaliah & Yeni Januarsi & Ewing Yufisa Ibrani - 68-84 Financial reporting compliance in Indonesian local governments: Mimetic pressure dominates
by Johan Arifin & Greg Tower & Stacey Porter
2014, Volume 18, Issue 2
- 89-100 Pengaruh profitabilitas, leverage, growth, dan free cash flow terhadap dividend payout ratio perusahaan dengan mempertimbangkan corporate governance sebagai variabel intervening
by Muhammad Akhyar Adnan & Barbara Gunawan & Ratri Candrasari - 101-109 Analisis hubungan kualitas situs web dan kualitas informasi akuntansi persepsian
by Juliwati Limbong & Didi Achjari - 110-123 Theory of planned behavior dan readiness for change dalam memprediksi niat implementasi peraturan pemerintah nomor 71 tahun 2010
by Nadhira Afdalia & Grace T. Pontoh & Kartini Kartini - 124-138 CPD for members of auditing profession in Indonesia: providers’ point of view
by Ayu Chairina Laksmi - 139-155 Kepemilikan keluarga, hubungan politik dan family aligned board terhadap implementasi tata kelola perusahaan
by Bayu Wirawan & Vera Diyanty - 156-165 Pengaruh pajak, tunneling incentive dan exchange rate pada keputusan transfer pricing perusahaan
by Marfuah Marfuah & Andri Puren Noor Azizah
2014, Volume 18, Issue 1
- 1-15 Effects of audit quality, culture value, and firm’ size on earnings reporting quality
by Rusmin Rusmin - 16-33 Pengaruh intellectual capital dan corporate governance terhadap business performance: pendekatan persamaan struktural
by Desnoni Nandaria & Hadri Kusuma - 34-41 Rethinking the digital divide: mediation role of computer self-efficacy
by Arief Rahman - 42-64 Model kepatuhan perpajakan sukarela: peran denda, keadilan prosedural, dan kepercayaan terhadap otoritas pajak
by Dwi Ratmono - 65-74 The impact of enterprise resource planning and audit committee on accounting information quality
by Krismiaji Krismiaji & Y Anni Aryani - 75-88 The impact of client importance on earnings management and going-concern opinion: empirical evidence from Indonesia
by Amelia Susanto & Antonius Herusetya
2013, Volume 17, Issue 2
- 87-101 Determinan Voluntary Nonfinancial Disclosure Pada Perusahaan Di Indonesia
by Rio Pramudhana Faizal & Agung Nur Probohudono - 102-114 Alokasi Belanja Modal Untuk Pelayanan Publik: Praktik Di Pemerintah Daerah
by Lufki Laila Nurhidayati & Rizal Yaya - 115-122 Performance Of Family-Controlled Banks: Do Political Connections Matter?
by Muhammad Agung Prabowo - 123-134 The Effect Of Non-Recurring Item Transactions On The Possibility Of Firms To Smooth Income: The Case Of Indonesian Listed Firms
by Theresia Trisanti - 135-155 Pengaruh Konvergensi, Kompleksitas Akuntansi, Dan Probabilitas Kebangkrutan Terhadap Timeliness Dan Manajemen Laba
by Asri Adika Widyawati & Viska Anggraita - 156-165 Pengaruh Keputusan Investasi, Keputusan Pendanaan, Kebijakan Dividen Dan Ukuran Perusahaan Terhadap Nilai Perusahaan
by Hesti Setyorini Pamungkas & Abriyani Puspaningsih - 166-175 Pengaruh Sistem Pengendalian Intern Dan Kapasitas Sumber Daya Manusia Terhadap Kualitas Informasi Laporan Keuangan Dengan Faktor Eksternal Sebagai Variabel Moderating
by Reni Yendrawati
2013, Volume 17, Issue 1
- 1-12 The Use Of Management Accounting Information In Hospital Management
by Anastasia Susty Ambarriani - 13-30 Fiscal Policy Disclosure In Indonesian Local Governments
by Johan Arifin & Greg Tower & Stacey Porter - 31-42 Triple Bottom Line Reporting Dalam Pelaporan Tahunan Perusahaan Go Public Di Indonesia
by Muqodim Muqodim & Joko Susilo - 43-56 Pengaruh Sikap, Norma Subyektif, Dan Kontrol Perilaku Pada Pengungkapan Tanggung Jawab Sosial
by Nurofik Nurofik - 57-74 Pengaruh Pengendalian Internal Dan Good Corporate Governance Terhadap Pen Cegahan Fraud
by Rusman Soleman - 75-85 The Determinants Of Corporate Community Contributions: Some Insights From Indonesian Firms
by Tarmizi Achmad & Faisal Faisal
2012, Volume 16, Issue 2
- v:16:y:2012:i:2:id:3760 Pengukuran Tanggung Jawab Sosial Perusahaan Perbankan Syariah Di Indonesia
by Rina Trisnawati - v:16:y:2012:i:2:id:3761 Pengaruh Keterlibatan Manager Dan Evaluasi Kelompok Terhadap Penilaian Strategi Dengan Balanced Scorecard
by Kiky Srirejeki - v:16:y:2012:i:2:id:3762 Report Emergy: Case Study In Provinsi Daerah Istimewa Yogyakarta
by Jatiningrum Jatiningrum & Indra Bastian - v:16:y:2012:i:2:id:3763 Relevansi Nilai Atas Informasi Akuntansi, Struktur Kepemilikan Saham, Dan Afiliasi Group Bisnis
by Imam Subekti - v:16:y:2012:i:2:id:3764 Persepsi Akuntan Terhadap Indikasi Kecurangan Kecurangan Pelaporan Keuangan
by Fajar Baihaqy & Hadri Kusuma - v:16:y:2012:i:2:id:3765 Studi Eksploratori Hubungan Antara Konvergensi Ifrs Dengan Biaya Audit
by Nur Cahyonowati - v:16:y:2012:i:2:id:3766 Pengaruh Desentralisasi Fiskal Terhadap Pertumbuhan Ekonomi Dan Kesejahteraan Masyarakat
by Bambang Saputra & Mahmudi Mahmudi
2012, Volume 16, Issue 1
- v:16:y:2012:i:1:id:3753 Audit Qualifications And Governance Characteristics: Australian Evidence
by Rusmin Rusmin - v:16:y:2012:i:1:id:3754 Pengaruh Religiositas, Relativisme Dan Idealisme Terhadap Penalaran Moral Dan Perilaku Manajemen Laba
by Ietje Nazaruddin - v:16:y:2012:i:1:id:3755 Hubungan Kualitas Audit Dengan Peluang Investasi Dan Manajemen Laba
by Merry Katili Sastro Sarunggalo & Sylvia Veronica Siregar - v:16:y:2012:i:1:id:3756 Dapatkah Kualitas Audit Mengurangi Biaya Modal Ekuitas Ex-Ante?1
by Antonius Herusetya - v:16:y:2012:i:1:id:3757 Hubungan Ekuilibrium Jangka Panjang Antara Variabel Ekonomi Makro Dan Return Saham
by Atika Jauharia Hatta - v:16:y:2012:i:1:id:3758 Kinerja Akuntansi Dan Kinerja Pasar Sebagai Anteseden Dan Konsekuensi Pergantian Ceo
by Diantika Pharamitha & Arief Bahtiar - v:16:y:2012:i:1:id:3759 Commitment, Sensitivity Ethics, And Independence Of Auditor
by Anggit Senja Nugraha & Sigit Handoyo
2011, Volume 15, Issue 2
- v:15:y:2011:i:2:id:3746 Relevansi Informasi Akuntansi: Peran Pengungkapan Corporate Social Responsibility Dan Dewan Komisaris Independen
by Rosalita Rachma Agusti & Aulia Fuad Rahman - v:15:y:2011:i:2:id:3747 Penggunaan Desepsi Dalam Eksperimen: Implikasi Etis Dan Metodologis Serta Penanganannya
by Ertambang Nahartyo - v:15:y:2011:i:2:id:3748 Kesiapan Usaha Mikro, Kecil Dan Menengah Industri Kreatif Untuk Mengadopsi Teknologi Informasi
by Didi Achjari & Willy Abdillah & Sri Suryaningsum & Suratman Suratman - v:15:y:2011:i:2:id:3749 Model Moral Dan Kepatuhan Perpajakan: Wajib Pajak Orang Pribadi
by Nur Cahyonowati - v:15:y:2011:i:2:id:3750 Pengaruh Kondisi Keuangan Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial
by Deviana Dewi Larasati & Syamsul Hadi - v:15:y:2011:i:2:id:3751 Evaluasi Kesuksesan E-Government: Studi Di Kabupaten Sleman Dan Kabupaten Tulungagung
by Arief Rahman