8 articles in this issue
Yuli Soesetio, Waffiudin Waffiudin, Dyah Arini Rudiningtyas, Ely Siswanto
Purpose: The objective of this study is to decide whether the profitability of small banks is shaped by bank-specific and macro economic factors including liquid ratio, loan to deposits ratio, deposit to assets ratio, capital adequacy ratio, firm size, GD... see more
Firda Farida, Elvia R Shauki
Purpose: This study aims to analyze the preparations and challenges of PSAK 55 implementation regarding Institutional Logics Theory and Diffusion Theory of Innovation that underlined the ac- tor’s decision to implement PSAK 55 in rural banks.Method: This ... see more
Ricki Prasetyo, Eliza Fatima
Purpose: This study aims to evaluate the quantification method of construction claims (QMCC) used in the audit process based on the damage theory framework. An accurate quantification of claims is essentially needed to avoid construction disputes. However... see more
Anisa Rahmawati, Raden Roro Widya Ningtyas Soeprajitno
Purpose: This study aims to examine the relationship between the Chief Financial Officer (CFO) education background and company performance. We identified educational background levels, namely bachelor, master, doctorate, and certification.Method: This st... see more
Cynthia Clarissa Widjaja, Yie Ke Feliana
Purpose: This study aims to determine the effect of corporate governance practices on the length of time for the annual financial statement audit that called Audit Report Lag (ARL).Method: This research used quantitative approach with a multiple linear re... see more
Nanik sri Utaminingsih, Indira Januarti, Monica Rahardian Ary Helmina
AbstractPurpose: This study aimed to determine the ability of quality control to moderate the relationship between time pressure, locus of control, and professional skepticism of auditors. Method: The population included auditors in the city of Semarang, ... see more
Maylia Pramono Sari, Fernandika Naufal Adjie Pratama, Surya - Raharja, Etna Nur Afri Yuyetta, Ratieh - Widhiastuti
Purpose: This research aims to review the relationship of the board of commissioners, the ownership concentration, the audit committee meetings, and the risk management committee with enterprise risk management disclosure moderated by the company size.Met... see more
Helma Malini, Felita Budiman Nilam
Purpose: This study is motivated by the tax amnesty phenomenon, which demonstrates that many taxpayers do not fully report their taxes and keep their assets in tax haven country. This study aims to gain a better understanding of the diverse behaviors of t... see more