13 articles in this issue
Wahyudi Wibowo
The world trading environment has changed during the last three decades, especially on the increasingtendency of regionalization. While ubiquitous regionalization is regarded as the newnecessity, recent studies provide mixed views on the effectiveness of ... see more
Moch. Doddy Ariefianto,Yuswanto Yuswanto
The market discipline is considered an important element for creating a sound and efficient operation ofthe banking industry. It can be shown by the response of investors and depositors of the business operationsand management in relation to the risk of a... see more
Syaiful Anas,Mahfud Sholihin
This study attempts to analyze the effect of involvement in the selection of strategic initiativesand the strategic initiatives report on strategic initiatives and managerial performance evaluationin the Balanced Scorecard (BSC) context. It is argued that... see more
Ang Swat Lin Lindawati,Tiffany Roselin
This exploratory study is concerned with phenomenon of the risk of investing in capital market,which is often distressing and being perceived negatively by public/investors. Intentionally,its establishing the main reasons for the public lack of interest t... see more
Uwalomwa Uwuigbe
In an attempt to provide a developing economy perspective to the corporate dividend puzzle, thisstudy basically examined the effects of ownership structure and financial leverage on the dividendpayouts of firms operating in Nigeria. Using the judgmental s... see more
Anak Agung Putu Agung
This study examines the influences of the customers perspectives and preferences on the customerorientedmarketing mix strategies implemented by the PT Bank Pembangunan Daerah Bali. Theresult showed that the customers perspective exerts a significant influ... see more
Irma Salamah
The user evaluation is a wide construct where the evaluation is on an evaluation or measurementof individual attitudes and beliefs towards both goods and services. Evaluation of the userstechnology-task fit is an important thing related to the achievement... see more
Endang Ruswanti
The study examines the effect of five dimensions of selective consumers, commonly known as cherrypick, on market maven mediated by shopping satisfaction. For practitioners, cherry pickers havecontributed to a lot in building price competition among retail... see more
Anisa Kusuma Wardani
Based on the urgency of the professional auditor in providing the auditor's opinion in EastKalimantan, some previous researchers state that time budget pressure has a significant andpositive effect on sign off premature, and audit risk has a positive and ... see more
Kautsar Riza Salman,Bayu Sarjono
This study provides empirical evidence related to the effect of some factors such as compliancebehavior intention, and tax compliance behavior. These also include the attitude towards compliance,subjective norm, perceived behavioral control and the comple... see more
Lodovicus Lasdi
This study examines the impact of the 2008-2009 financial crisis on the earnings managementbehavior of Indonesian listed firms. This study gives evidence of how the presence of informationasymmetry affects management incentives to manage earnings, especia... see more
Ivan A. Setiawan,Imam Ghozali
The turnover phenomenon of professional accountants has become an important issue both amongpractitioners and academics. This study investigates the phenomenon of turnover by using constructsmultidimensional organizational commitment and job satisfaction ... see more
Hamidah Hamidah
The IFRS can be applied in the multi national company (MNC) and listing firms across the countrybut it does not mean it can replace the national accounting standards that have been owned by respectivecountries. The accounting standardization is not an eas... see more