8 articles in this issue
Hasnawati Hasnawati,Muhammad Nuryatno Amin
This research analyzed the role of internal control in reducing intention to do fraud. Internal control becomes a variable that moderates the relationship between organizational culture, information asymmetry and law enforcement with a person's intention ... see more
Dian Yuni Anggraeni,Rayna Kartika,Yuskar Yuskar
Corporate social responsibility (CSR) has been attracting ever considerable attention from practice and academia, but the determinants of CSR remain unclear. The Islamic principles of vicegerency (khalifah) and brotherhood (ukhuwwah) is seen as closely co... see more
Syamsul Syamsul
This study aimed to describe the transparency level of regional financial management (TPKD) in Indonesia, as in the Presidential Instruction (Inpres RI) No. 7 of 2015 on Actions to Prevent and Eradicate Corruption. This research was conducted in 138 local... see more
Edwin Triyuwono,Suwandi Ng,Fransiskus Eduardus Daromes
The aims of the research is to test the effect of corporate governance on firm value mediated by risk. The populations used are listed companies on Indonesia Stock Exchange (IDX) and period of 2013-2018. Purposive sampling is used to determine the sample ... see more
Agnes Utari Widyaningdyah
This study investigates the effect of Levers of Control (LoC) on competitive advantage with business environmental uncertainty as an antecedent variable. LoC as a form of company capability in facing environmental uncertainty is a source of company compet... see more
Juniati Gunawan,Criselda Elsa
This study aims to examine the influence of risk disclosures on a company's reputation, which was measured by the Indonesia’s Most Admired Company (IMAC) nomination in 2018. The sample applies the whole population registered in the IMAC. There were 133 co... see more
Amir Faisal,Vivi Julianti
The purpose of this research is to examine the influence of company size, leverage, profitability and liquidity risk on web-based disclosure. Data obtained from the company's quarter financial report downloaded on the website www.idx.co.id. The sampling m... see more
Dwi Fitri Puspa,Riky Agung Prasetyo
Penelitian ini bertujuan untuk menguji secara empiris apakah kompetensi pemerintah desa, sistem pengendalian internal (SPI), dan aksesibilitas laporan keuangan berpengaruh terhadap akuntabilitas pengelolaan dana desa. Populasi dari penelitian ini adalah k... see more