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ISSN: 2087-3735    frecuency : 4   format : Electrónica

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Volume 17 Number 1 Year 2014

13 articles in this issue 

Eko Wahyudi,Budiono Budiono

ASEAN-China free trade has an impact on economic performance among sectors in Indonesia. One of the sectors affected by the free trade is the industrial sector that is the largest contributor to national income sector in Indonesia. This study is intended ... see more

Pags. 1 - 12  

Viet Ha TRAN VU,Anh MAI,Cam Tu DOAN,

This study focuses on the appraisal of firms performance and on its representation and reporting. Using interviews and inquiries in firms operating in the cement industry in Vietnam, two points are investigated. First, whether firms top executives conside... see more

Pags. 13 - 22  

Sriyono Sriyono

Indonesia downfall as represented in the economic crisis is due to the inability of the government to restore the pre-crisis level of investment in 1997. This could happen although the government has enforced Law No. 1 of 1967 Jo No 11 of 1970 on Foreign ... see more

Pags. 23 - 36  

Liliani Liliani,Christian Budiman Urbanus

The issue of gender equality has still been a global topic. This implies that male and female should be treated equally. In Indonesia, the realization of gender equality should be pursued by providing wider opportunities for females in various aspects suc... see more

Pags. 37 - 44  

Indra Listyarti,Tatik Suryani

This study examines the effect of financial information, macro environment, and subjective norms on investors behavior when making investment decisions in Indonesian capital market. It was conducted by a survey design and involved 190 individual investors... see more

Pags. 45 - 54  

Ventje Jeffry Kuhuparuw,Sherly Ferdinandus

This study aims to identify and analyze training, competency, and organizational commitment; It also analyzes the effect of training on organizational commitment, the effect of competency on organizational commitment, the effect of training and compe- ten... see more

Pags. 55 - 68  

Anis Rachma Utary

This paper examines relationship between management control system (MCS) and corporate financial performance (CFP). This relationship is moderated by four modera- tor variables business environment, organization structure, business strategy and culture. T... see more

Pags. 69 - 80  

Lutfi Lutfi,Meliza Silvy,Rr. Iramani

Good corporate governance is a critical aspect in banking industries because the larg- est part of the source of funds is from public. Two of the important aspects of good corporate governance are the role of the board of commissioners and transparency. T... see more

Pags. 81 - 90  

MF. Arrozi Adhikara,Maslichah Maslichah,Nur Diana

The research attempts to reveal, in explanatory causality, the effect of the use of ac- counting information on the belief revision of stock selection for the security prospects in Indonesia Stock Exchange. The data were collected using survey on investme... see more

Pags. 91 - 104  

Lodovicus Lasdi,Teodora Winda Mulia

Accounting information allows management to implement strategies and operational activities which are necessary to achieve the objectives of the organization as a whole, including on Small and Medium Enterprises (SMEs). Many SMEs have difficulty in unders... see more

Pags. 105 - 116  

Theresia Trisanti

Financial statements of listed firms are analyzed by financial analysts and investors. In this case, the firms may suffer from stock price declines if they do not meet market expectations. Listed firms may not only have incentives to avoid income declines... see more

Pags. 117 - 126  

Gregorius Rudy Antonio

Indonesian Institute of Certified Public Accountants, American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants(SAS 99 sec 110, par 2) establishes auditors responsibility to plan and perform the audit to obtain... see more

Pags. 127 - 144  

Rini Rini

This research examines the effect of audit committee role and sharia supervisory board role on financial reporting quality. The data is provided from 33 Islamic banks in Indonesia that were taken by questionnaire from 173 employees (head of group, head of... see more

Pags. 145 - 156