8 articles in this issue
Marfuah Marfuah,Alifia Rachma Diani,Chivalrind G Ayuntari
The purpose of this study was to determine the effect of donations, restricted funds, organizational size, and age of the organization age on the voluntary disclosure of the foundation. All foundations in Indonesia are the population in this study. The sa... see more
Muhammad Arfan,Darwanis Darwanis,Johan Wahyudi
This study aims to test the influence of educational background, capacity, integrity, and conflict of role in the audit team on audit quality of government internal auditors in Aceh. This study is a hypothesis testing research. The population were 299 aud... see more
Sholihun Sholihun,Harti Budi Yanti
This study discusses the factors that influence whistleblowing intention. The research data were obtained through electronic or printed questionnaires to external auditors. Selected respondents are auditors who work at the Public Accounting Firm in Jakart... see more
Rifqi Muhammad,Risca Azmiana
Capital structure is an important component in building a strong business entity. The banking industry is a commercial entity that requires a strong capital structure management to ensure its business continuity. Moreover, the Islamic banking business mod... see more
Siti Alfiah,Regina Jansen Arsjah
This research was conducted to capture the extent to which Indonesian companies have revealed their activities related to each goal of the Sustainabls Development Goals (SDGs), specifically in the year the SDGs were launched. Aim of the study is to analyz... see more
Fadly Chandra,Suwandi NG,Cherly Tanamal
The purpose of this study was to investigate the role of ethical culture mediation and internal control in the relationship between anti-fraud investment and fraud in the banking sector in Makassar. The research sample used purposive sampling method. The ... see more
Vinola Herawaty,Nadya Lambintara,Florus Daeli
The purpose of this study was to find out the effect of profitability on the relation between Board Governance and Sustainability Report Quality (SRQ) from banking companies listed on Indonesian Stock Exchange. This study used information from Sustainabil... see more
Mulyadi Mulyadi
The purposed of this study to examined the influence of ethical leadership on the performance of SOEs in Indonesia, either directly or via a variable good corporate governance practices as a mediating variable. This study using both of primary data, ethic... see more