8 articles in this issue
Elvia Launa,Novita Weningtyas Respati
The purpose of this research is to examine the influence of the corporate governance mechanism and firm size concerning to the earnings management. Corporate governance mechanism in this study include managerial ownership, independent commission... see more
Anisa Nadia Hijriani,Sri Wahjuni Latifah,Setu Setyawan
The purpose of this research is to test whether politic connections commissioners and characteristic’ companies can influence tax avoidance which is done by the companies. Object of thisresearch is all of the BUMN companies from various sectors which are ... see more
Chaidir Iswanaji
The audit process is essential to ensure the accountability of local government financial reports.The phenomenon in Indonesia, especially in the financial statements of local government arevery few local governments that receive unqualified notes of CPC. ... see more
Hestytia Nirmala Assari,Ahmad Juanda,Eny Suprapti
The purpose of this research is to prove that financial leverage, ROI, ROE, auditor reputationand underwriter reputation have an effect on underpricing during IPO. The type of this researchis associative, the population of this study is a company that con... see more
Fitrylia Luli Karina,Masiyah Kholmi,Gina Harventy
The purpose of this study is to examine the influence of voluntary opinion concerns and auditingswitching on manufacturing companies listed on the BEI 2010-2013. This type of research isassociative. Sampling technique using purposive sampling. Types of da... see more
I Gede Oka,Yuldi Mile,Jurana Jurana
This research aims to test the influence of bad debt as measured by the non-Performing Loan(NPL), and capital adequacy levels as measured by the Capital Adequacy Ratio (CAR) againstthe financial performance as measured by Return on Assets (ROA) at banking... see more
Lukyanto Dwi Sandi,Adi Prasetyo,Eris Tri Kurniawati
The purpose of this study is to examine the effect of debt default, firm size, prior opinion onacceptance of going concern audit opinion on companies listing on BEI. This type of research isassociative. The types and sources of data in this study are seco... see more
Adi Sindhu Nurcahya,Endang Dwi Wahyuni,Setu Setyawan
This research aims to empirically prove that influence the size of commissioners, size of independent commissioners, size of directors, the size of audit committee, the size of corporation andleverage toward corporation’s financial performances partially ... see more