Jurnal Reviu Akuntansi dan Keuangan  

Shaffera Kumalasari,Bambang Subroto,Noval Adib

AbstrakBerdasarkan Laporan Kinerja Direktorat Jenderat Pajak tahun 2013-2016, rasio kepatuhan pajak hanya berkisar 56,21%-63.15%. Penelitian ini bertujuan untuk menguji alasan apa yang menyebabkan wajib pajak memiliki niat penggelapan pajak dengan menggun... see more

Andre Falendro,Faisal Faisal,Imam Ghozali

This study examines the influences of board of commissioneer and committee characteristics on the extent of enterprise risk management disclosure. The sample consists of  168 non-financial companies listed on Indonesia Stock Exchange for period ... see more

Rani Media Martania,Nurafni Eltivia,Mohamad Arief Setiawan

The purpose of this research is to determine the occurence of stickiness cost in SG&A (Selling, General and Administration) cost and to see whether the stickiness cost degree can be derive through earning management. Multiple linear regression using regre... see more

Komang Adi Kurniawan Saputra,L.G.P. Sri Ekajayanti,Putu Budi Anggiriawan

This research explores the relationship between human resource competence and love of money attitude toward financial management of small and medium enterprises based on economic entity concept with moderated by knowledge management. This study proves tha... see more

Endriz Devianti Fahlevi,Hasan Mukhibad

Penelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan dan penerapan good corporate governance untuk memprediksi financial distress. Populasi penelitian ini adalah koperasi simpan pinjam yang terdaftar di Dinas Koperasi Kabupaten Semarang pad... see more

Dian Surya Ayu Fatmawati,Bambang Subroto,Aulia Fuad Rahman

The purpose of this study is to examine what extent of disclosure segmental reporting after IFRS convergence in Indonesia. The great value of this study is highlighted by the effort to empirically investigate the beginning impact of segmental disclosure s... see more

Fhatur Akbar,Muhammad Nuryatno

Tax is one of the main resources in the implementation of activities such as taxes that are taxed will be difficult to do from the tax sector. This study aims to find out and know the duties of taxes, taxes required, taxes, and tax avoidance on taxes... see more

Mariana Mariana,Syukriy Abdullah,Nadirsyah Nadirsyah

This study aims to examine the effect of accounting information and non-accounting information on lending decisions on banking institutions in Pidie Jaya Regency, which amounted to 6 (six) banks for the period January 2014-February 2015. The data analyzed... see more

Yolanda Yolanda,Ihyaul Ulum,Setu Setyawan

This paper aims to examine the effect of corporate value on investor reactions with enterprise risk management (ERM) and intellectual capital disclosure (ICD) as a mediation variable on Indonesian companies listed in the Jakarta Islamic Index in 2016. The... see more