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187  Articles
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Abstrak. Penelitian ini bertujuan untuk menguji secara empiris hubungan moralitas individu, religiusitas, dan integritas terhadap persepsi etis calon akuntan masa depan atas perilaku kecurangan akuntansi. Teknik pengambilan sampel menggunakan purposi... see more


Research aims: This study examines the value relevance of accounting information consisting of earnings information, book values, and operating cash flows after Indonesia uses the full convergence of IFRS Financial Accounting Standards.Design/Methodology/... see more

The primary purpose performance evaluation is to motivate employees to attain organizational goals and to comply with predetermined behavior standards to produce desire actions and out comes. The behavior standards could be prescribed managerial policies ... see more

This study examines the relationship between the use accounting controls system and decentralization with manager’s performance on public sector organizations. Decentralization refers to the level autonomy delegated to the manager’s public sector organiza... see more

The purpose of this study is to examine the direct effect of religiosity on taxpayer compliance. In addition, this study also examines the indirect effect of religiosity on taxpayer compliance using the mediation variables of taxpayer patriotism. The data... see more

Recently many accounting programs have simultaneously faced declining enrollments.  Changes in business environment have created a perceived need more creative individuals in the accounting profession.  This study asserts that to attract these p... see more

This research try to explore wether the good corporate governance system related to corporate  performance.  Sample this study are companies listed in the Indonesia Stock Exchange.  This research find that good corporate governance no relat... see more

This research was conducted to examined the influence of budgetary Participation to the performance of  local government apparatus with organizational culture, organizational commitment, motivation, desentralization, and job relevant information as a... see more

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