Jurnal ASET (Akuntansi Riset)  

Muhtadin Amri10.17509/jaset.v9i1.5253   Abstract views: 4534       PDF downloads: 3244

Abstract. This study aims to examine the effect of management compensation on corporate tax evasion, as well as to examine the influence of board gender diversity and the executive risk preference on the relationship between management compensation and ta... see more

 

Front Matter Jurnal ASET (Akuntansi Riset) Vol 9 No 1 January-June 2017

Windia Fita Rini,Dewi Febriani10.17509/jaset.v9i1.5254   Abstract views: 2925       PDF downloads: 1651

Abstract. The purpose of this study was to determine the impact of moderation implementation of Enterprise Resource Planning (ERP) on the relationship the firm’s performance to firm value. The sample used is a firm listed on the Indonesia Stock Exchange t... see more

Cyntia Ayu Wardani,Sulhani Sulhani10.17509/jaset.v9i1.5255   Abstract views: 3554       PDF downloads: 2472

Abstract. Whistleblowing system is part of the internal control that has not been widely discussed in accounting research in Indonesia. This study aims to provide empirical evidence about the factors that affect the effective application of the whistleblo... see more

Adi Irawan Setiyanto,Norafyana Norafyana10.17509/jaset.v9i1.5256   Abstract views: 2590       PDF downloads: 1511

Abstract. Responsibility Accounting is part of Accounting Management that aims to collect and report accounting information for each responsibility center. This study aims to determine the effect of the application of responsibility accounting on cost con... see more

Devianti Harahap,NR Handiani Suciati,Evita Puspitasari,Sakina Rachmianty10.17509/jaset.v9i1.5444   Abstract views: 2993       PDF downloads: 2310

Abstract. An effort to improve the quality of auditing in Indonesia is achieved by applying the latest auditing standards, which refer to the International Standards on Auditing (ISA). The purpose of this research is to examine the influence of the implem... see more

Idrianita Anis10.17509/jaset.v9i1.5258   Abstract views: 1595       PDF downloads: 1312

Abstract. This study examine the association between Corporate Sosial Responsibility (CSR), corporate tax-aggressiveness and stock return. It also examine moderating effect of the effectiveness of audit committee as corporate governance mechanism to the a... see more

Aprilia Aprilia10.17509/jaset.v9i1.5259   Abstract views: 7479       PDF downloads: 4697

Abstract. The purpose of this study is to determine the effect of analysis fraud pentagon toward fraudulent financial reporting using the beneish model to the companies have implemented ASEAN CG Scorecard fraud pentagon measured by arrogance, competence, ... see more

Siti Nurhayati10.17509/jaset.v9i1.5260   Abstract views: 6238       PDF downloads: 3921

Abstract.The study aims to examine the effect of Intellectual Capital on Market Performance and Financial Performance in the LQ45 companies. It uses the sample of LQ45 companies listed on Indonesia Stock Exchange during the period 2010-2013. The sample is... see more

Hutapea Lastiar Hutapea,Aristanti Widyaningsih10.17509/jaset.v9i1.5446   Abstract views: 2459       PDF downloads: 1383

Abstract. The variables tested in the study consist of Good Government Governance measured by the rank of Indonesia Governance Index (IGI) and the size of the legislative by using the number of members of the provincial parliament, and also local governme... see more

Yanick Iglesias10.17509/jaset.v9i1.5262   Abstract views: 1545       PDF downloads: 1302

Abstract. This study aims to determine the effect of voluntary disclosure on the quality of earnings in the mining companies listed on the Indonesia Stock Exchange in the year 2012-2014. Voluntary disclosure is measured using the voluntary disclosure inde... see more