10 articles in this issue
Rafi Ardiyu Santoso Marsoem,Aria Farah Mita
Penelitian ini bertujuan untuk menguji dampak adopsi IFRS terhadap prakiraan laba analis dengan law enforcement sebagai variabel pemoderasi. Akurasi dalam prakiraan analis melalui proksi forecast error dan dispersi digunakan untuk mengukur perubahan kuali... see more
Atika Nisrina Dewi,Marwan Asri
Underwriters, as well as issuers, show ambiguity toward the flipping activity or selling initially public offered stocks (IPO stocks) in the first trading day. On one side, they are naturally against the flipping activity because it is considered to decre... see more
Ninda Mufidah,Nujmatul Laily
The purpose of this study is to analyze the effect of audit tenure, audit report lag, and industry auditor specialization on financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. In addition to this study examining the effe... see more
Indira Januarti,Anis Chariri
Abstract This study aims to provide empirical evidence of the influence of intrinsic motivation (social values) and extrinsic (financial, professional training, work environment) selection of a career as a public ... see more
Deifa Arshanti Pratiwi,Zainal Fanani
The aim of this study is to examine the mediating role of innovation on the relationship of organizational learning to company performance. This type of research is quantitative research that uses an explanatory approach. The data used in this study are p... see more
Irma Lailatus Shoimah,Y Anni Aryani
Our goal is to examine the impact of slack resources and family ownership on corporate social responsibility disclosure. Content analysis is used to measure the CSR disclosure based on the GRI-G4 index which consists of 91 items. This study also uses age,... see more
Sri Wahjuni Latifah,Muhammad Fahminuddin Rosyid,Lilik Purwanti,Tri Wahyu Oktavendi
This study aims to analysiss and examine the effect of the financial performance and good corporate governance on sustainability report. Financial performance is measured using ROA. Good corporate governance mechanisms used are managerial ownership, indep... see more
Ahmad Waluya Jati,Ihyaul Ulum,Cahyo Utomo
ax aTax avoidance is a tax savings actions that are still in the realm of tax law (lawful fashion). Financial performance and corporate governance are used as independent variables were estimated impact on tax avoidance as the dependent variable. Financia... see more
Sutjipto Ngumar,Fidiana Fidiana,Endang Dwi Retnani
This study was conducted to test fraud at Islamic banks in terms of Islamic Good Corporate Governance. The research data uses Islamic banks registered at Bank Indonesia from 2017 to 2018. Data of the board of directors, board of commissioners, implementat... see more
Natatsa Rizqina Mubarika,Rr. Sri Handayani
The aim of this study is to examine board of Commissioners’ atributes to firm risk. Firm risk is measured using accounting and market data. Firm risk is measures used in this study are total risk and asset return risk. The independent variable in this stu... see more