13 articles in this issue
Teddy Christianto Leasiwal
The development that takes place in a province as a whole and sustainable society has improved the economy. The achievement of development outcomes are strongly felt by society as the aggregate of development of 11 districts or cities in the province of M... see more
Didiek Tranggono,Jojok Dwiridhotjahjono,Maria Indira Aryani,Resa Rasyidah
Batik tenun ikat has been the traditional legacy in some areas of East Java. This research is based on the findings and analysis on batik tenun ikat in Kediri and Lamongan. The data were collected from observation, in depth-interview, and printed document... see more
Dedhy Sulistiawan
This study discusses technical analysis signal and earnings-announcements timing. Technical analysis signal is used to capture price reaction around earnings announcement dates. Technical analysis is selected because it is potential for competing inf... see more
Etikah Karyani,Sidharta Utama
The purpose of this study is to test empirically the relationship between ownership concentration and risk taking by banks which are proxied by the CAR and LDR (li-quidity ratio). The study was motivated by the limited previous studies that analyze the st... see more
Suryani Suryani
This study attempts to analyze the dimensionality of the concept of perceived value in Islamic banking sector, adapting to six dimensions of the GLOVAL scale and one additional dimension that is spiritual as measurement of perceived value to Islamic banki... see more
Lindrianasari Lindrianasari
The study aims to obtain empirical evidence for the effect of personality on the impact of compensation received by CEO in Indonesia toward CEO voluntary turnover. This study uses two sources of data, primary and secondary. The research population consist... see more
Noermijati Noermijati,Diana Primasari
Job stress and motivation has a critical role to enhance female employee performance. The research attempts to analyze the direct effect of job stress and motivation on employee performance, and indirect effect of job stress and motivation on employe... see more
Sony Kusumasondjaja
Searching through online review sites becomes an alternative for consumers to obtain product information. The efficiency and effectiveness in finding quality information on the online review sites contributes to the popularity of online review sites ... see more
Melinda Ibrahim,Unti Ludigdo,Gugus Irianto
This study aimed to explore professionalism understanding of accounting educators’ perspective. Professionalism is an implementable concept as a basic of self quality development in each profession. This study was conducted at Universitas Lestar... see more
Ratna Wardhani
The purpose of this research is to analyze the effect of law system for investor protection on implementation of corporate governance at company level and degree of convergence of local accounting standards to IFRS (International Financial Reporting ... see more
Sri Astuti,Zuhrohtun Zuhrohtun,Kusharyanti Kusharyanti
This study investigates the determinants of fraudulent financial reporting in Indonesia and the responsibility of auditor for fraudulent financial reporting. This study posits that fraud triangle affects the fraudulent financial reporting, and auditors do... see more
Junaidi Junaidi,Bambang Hartadi,Priyo Sajarwo Yurianto,Nurdiono Nurdiono
This research empirically re-tests the effects of auditor reputation, client’s financial condition, and potential intensive economy on artificial auditor rotation. The issue of audit quality is still interesting for the researchers to empiricall... see more
Nurul Hasanah Uswati Dewi,Djuwito Djuwito,Romanus Wilopo
In 2012, the Association of Certified Fraud Examiners stated that 43% of frauds are detected by tip money. The role of tips for the people is a crucial factor in disclosing frauds. Most often, company frauds are revealed by a whistle blower. Thi... see more