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Rilla Gantino,Herlina Apri Susanti10.17509/jrak.v7i3.17804   Abstract views: 0       PDF downloads: 0    

Abstract. This study aimed to analyze the effect of profitability, leverage and firm size on audit report lag in food and beverage & property and real estate sector which are listed in Indonesia Stock Exchange in the period 2013 – 2017. Profitability mea... see more


Mohamad Nur Utomo,Kaujan Kaujan,Sulistya Rini Pratiwi10.17509/jrak.v7i3.17602   Abstract views: 0       PDF downloads: 0    

Abstract. In this study, the relationships between ownership concentration and operational efficiency and firm value are examined.  Companies are ranked following the Environmental Performance (PROPER) and listed in Indonesia Stock Exchange as the s... see more


Sylvia Rianda Anugra,Sylvia Veronica Siregar10.17509/jrak.v7i3.18774   Abstract views: 0       PDF downloads: 0    

Abstract. The purpose of this study is to examine the effect of corporate social responsibility (differentiated into strategic and non-strategic) on earnings management. This study further distinguishes earnings management into accrual and real earnings ... see more


Hanifa Zulhaimi,Neng Riyanti Nuraprianti10.17509/jrak.v7i3.17729   Abstract views: 1       PDF downloads: 0    

Abstract. This study aims to determine the effect of Profitability, Board of Commissioners Size and Company Size on Corporate Social Responsibility Disclosure (CSRD) on construction companies listed on the IDX. Profitability is measured using ROE, the si... see more