11 articles in this issue
Nita Yulistiani
Abstract— This research is quantitative and examined the effect of multiple large shareholder structure, leverage, and intellectual capital on company performance using the ROE. The data is retrieved from financial statements of service companies, exclude... see more
Wiwi Idawati, Fandi Wisudarwanto
Abstract ? The purpose of this research is to obtain empirical evidence of the effect of Tax Avoidance, Institutional Ownership, Operating Cash Flow and Leverage on the Cost of Debt. This study uses a causal-comparative research method with secondary data... see more
Cindy Novita Chandra, Maria Stefani Osesoga
Abstract— This study expects to determine the impact of Earnings Per Share (EPS), Current Ratio, Return On Asset (ROA), and Debt to Equity Ratio (DER) towards stock price of property and real estate firms. The samples consist of 37 property, real estate a... see more
Agus Suharsono
Abstract — Indonesia is currently launching an era of demographic bonuses in which the productive population is more dominant than the non-productive population. They are the golden generation that will realize Indonesia Golden 2045. The subject of this r... see more
Claudy Alfina, Elfina Astrella Sambuaga
Abstract— The purpose of this study is to examine the effect of opportunistic behavior, leverage, financial distress on earnings management. Samples were obtained from non-financial companies that reported financial reports in a row from 2010-2019 with a ... see more
Pria Aji Pamungkas, Amrie Firmansyah
Abstract— This research aims to examine the association between tax aggressiveness and the level of earnings informativeness. This study examines whether tax aggressiveness is being responded to by the market. This study's methodology is a quantitative ap... see more
Hari Hananto
Abstract—Expense stickiness is the thickness of the charge showed a response asymmetric load behavior towards a change in activity, ie when the activity decreases the burden will decline more slowly than when the activity increases. If a company's activit... see more
Chermian Eforis, Setyani Metta Lijaya
Abstract— Profit is one of company’s performance indicator and it will give good signal to investor when it increases. Based on previous studies, there are some financial ratios that have effects toward change in profit such as current ratio, return on as... see more
Carla Carla, Stevanus Pangestu
Abstract— The purpose of this research is to analyze the effects of variables, which were derived from the Fraud Pentagon framework, on earnings management. Beneish M-Score was used to measure earnings management, which serves as a proxy fraudulent financ... see more
Tanggor Sihombing, Celine Celiana Cahyadi
Abstract - This study aims to determine how the influence of fraud diamonds in detecting fraudulent financial statements in companies in Asia-Pacific listed in S&P in 2017-2019. The study used a purposive sampling method with a total population of 228... see more
Florentina Kurniasari, Prio Utomo
Abstract— The advance of technology development today brings an innovation in the financial industries all across the world, including in Indonesia. The financial technology continues to emerge from the sector of payment, investment and loans online or as... see more