8 articles in this issue
Ihyaul Ulum,Ismi’ Nor Amdini,Setu Setyawan,Nafsiah Mohamed
This study aims to compare the intellectual capital disclosures (ICD) in annual reports between Islamic Banks and Sharia Business Unit in 2015. Intellectual capital (ICD) is divided into three main components namely; Human capital, Structural capital and ... see more
Novrian Dandi Pratama,Ahim Abdurahim,Hafiez Sofyani
This study aims to attempt influence of Understanding, Training, and External Pressure to the Effectiveness of Performance-Based Budgeting Implementation and Budget Realization in Province Government of Yogyakarta Special Rebion. Respondents represe... see more
Chaidir Iswanaji
Laporan keuangan palsu sekarang ditempatkan di bawah pengawasan publik yang lebih besar menyusul bertambahnya perusahaan yang kolaps karena kecurangan manajemen dengan kerugian rata-rata sebesar 5% dari pendapatan (ACFE, 2014). Usaha kecil dan menengah ju... see more
Lisa Agustina,Sulardi Sulardi
This research proposes to test and find empirical evidence about the influence of competence, independence, and the motivation of internal government auditor performance. These samples are internal auditor with Functional Auditor (JFA) position and Contro... see more
Evi Rahmawati,Prasetya Herlambang
This study examines the effect of the size of the audit committee, the independence of the audit committee, frequency of meetings; financial literacy; liquidity; leverage and profitability towards company’s financial distress. This study uses manufa... see more
Teguh Gunawan Setyabudi
This study aims to examine and obtain empirical evidence on the effects of voluntary disclosure of earnings response coefficient. Research conducted at the manufacturing companies listed in Indonesia Stock Exchange. The results showed that the voluntary d... see more
Edi Edi,May Tania
This study aims to identify and analyze the accuracy models of financial distress between the model results of Altman, Springate, Zmijewski, and Grover. The model used by investors, creditors and the company itself who will invest in the company and evalu... see more
Rahmita Dwinesia Paputungan,David Kaluge
The aim of this study is to examine empirically the affect of audit tenure, audit rotation and public accounting firm size towards audit quality. Audit quality is proxied by using a going concern opinion which is an auditor’s opinion that explain a going ... see more