8 articles in this issue
Dewa Putra Krishna Mahardika
The aim of this research is to measure gold-hedging effectiveness using gold futures traded in Jakarta Futures Echange. This quantitative research uses four methods in measuring hedge effectiveness: ratio analysis, regression analysis, volatility risk red... see more
Eviniar Nugraheni,Priyo Hari Adi
The purpose of this study is to identify the determinants of local government’s financial performance. This research employsa meta-analysis technique with a sample consisting of 33 articles from academic journals, graduate and undergraduate students’ thes... see more
Sutaryo Sutaryo,Kurniasari Tri Amanu
This research aims to examine the effect of political factors covering regent/mayor profile, political ideology and political competition level, and financial factors covering liquidity and regional independence on information transparency of local govern... see more
Sansaloni Butar Butar
CAPM has been used as a widely accepted model forstock valuation. According to CAPM, stock risks comprise of systematic and unsystematic risks. The latter is also called idiosyncratic risk. Since idiosyncratic riskis induced by firm-specific factors, it c... see more
Dewi Kusuma Wardani,Safira Widya Putriane
This research examined tax risk, audit quality, institutional ownership, and firm size on cost of capital. We used listed manufacture companies in Indonesia during 2013-2017. Based on purposive sampling method was obtained 48 companies. Tax risk variable ... see more
Andini Indriani,Hermi Hermi
This study aims to analyze the influence of government internal control system and internal control on fraud prevention and its implications on the quality of local financial statements. The sample used in this study were is 89 respondents to local govern... see more
Amalia Puspita Wardhani,Rossje V Surya Putri,Susi Dwi Mulyani
The purpose of this research is empirically to find out the influence of business strategy, family owned, political connection and growth on quality of earnings with corporate risk as the moderating. This research uses moderated regression analysis data. ... see more
Adhini Wijayanti,Harti Budi Yanti,Ice Nasyrah Noor
The purpose of this study is to examine the factors that influence the effectiveness of Internal Audit (Internal Audit Unit) in the Public Service Agency unit of the Ministry of Transportation office, Jakarta, including Internal Auditor Competency, Object... see more