6 articles in this issue
Joicenda Nahumury
AbstrackThis study empirically examined the effect of several company & audit characteristics on audit report lag or audit delay. Determinants of audit delay in mutual funds were chosen as an object of investigation. The purpose of this study to reveal th... see more
Eva Wany
AbstractThe research to testing and analysis the influence of intellectual capital to productivity, profitability, market value, to testing and analysis the influence of intellectual capital to market value with productivity as intervening variable, to te... see more
Wiwiek Dianawati
AbstrackHotels tend to have a high level of fixed cost owing to the levels of investment required. This should result in above normal profits in good times, as variable costs remaining will form a smaller proportion of additional revenue. However, while h... see more
Eni Wuryani
AbstractInternal control form try activity for guarantee objective achievement and organization target. Internal Audit Financial (IAF) a certain integral share from effective governance process. Organizational governance can dictatorial if university make... see more
Gita Cahya Puspita,Rohmawati Kusumaningtias
AbstractBanking capital structure has an important role in running a business to run the operations. Given the many factors that affect the company's capital structure research will examine the influence of asset structure, profitability and dividend poli... see more
Zarah Puspitaningtyas
AbstractApplication of decision usefulness approach to produce accounting information that is relevant and reliable. Relevant information, that has the capacity to affect the confidence of investors about future returns, and should be released in a timely... see more