12 articles in this issue
Tanggor Sihombing,Olivia Swasti
The main objective of this study is to examine the influence of audit fee, audit rotation and audit reputation towards audit quality. Earning surprise benchmark is a proxy used to assess audit quality. Purposive sampling is utilized in this study and samp... see more
Herry Achmad Buchory,Hery Syaerul Homan,Siska Willy
Accounting functions to produce financial information that is the basis for making business decisions, so accounting is an important subject to be understood by students majoring in business. Students' understanding of accounting courses is strongly influ... see more
Marko S Hermawan,Valentina Tohang,Rosaline Tandiono,Jordy D Kusuma Wardhana
Music plays a unique yet important part in our cultural life. The music landscape in Indonesia has been rapidly developing for the longest time, especially in Indonesia. People working behind it are indeed musicians themselves—they are the ones who take p... see more
Deliana Deliana,Ruth Rebecca Oktalia
This study aims to empirically test the detection of financial statement fraud using Fraud Diamond analysis which explains the factors that influence the occurrence of fraud. The population in this study is the infrastructure, utility, and transportation ... see more
Rudy Budiatmaja,Yanuar Ramadhan
Main Purpose - The main objective of this study is to determine the effect between variables, namely internal control, company SOPs, and auditor professionalism with simultaneous and partial fraud prevention actions that occur in bakery companies.Me... see more
Tri Wahyu Oktavendi
The objective of this study is to understand factors that affect on the MSMESs decision to publish the prospectus. The data in this study are secondary data, in the form of Prospectus Data, Total Funds, Funding Status, and Profit Sharing Percentages. All ... see more
Chrisna Suhendi,Luluk Muhimatul Ifada,Kiryanto Kiryanto
The determinants of companies in applying CSR are leverage and earnings management. Empirical evidence so far has produced conflicting evidence about the relationship between leverage, earnings management, and CSR. This study aims to identify the effect o... see more
Lukman Hakim,Tengku Juhri Agustan,Sahnan Rangkuti
This research aims to test whether the implementation of good governance, financial management, quality of human resources, and community participation influence village financial accountability in the Batang Kuis sub-district and Percut sei Tuan sub-dist... see more
Tan Ming Kuang
Digital game-based learning has a potential to help accounting and business students acquiring knowledge and skills required for industry 4.0. However, its adoption and effectiveness rely heavily on lecturer acceptance because they are the real agen... see more
Wiralestari Wiralestari
Currently, social responsibility plays an essential role in the company. Where social responsibility information is a medium to communicate with stakeholders, this information also has a role in gaining the trust of stakeholders due to transparency. The i... see more
Mimin Widaningsih,Elis Mediawati,Nor Aishah Mohd Ali,Rozaiha Ab. Majid,Salina Abdullah
This study aims to find out the problems and challenges faced by accounting students who carried out internship programs during the Covid-19 pandemic and find solutions to the problems faced. The survey was conducted by distributing questionnaires to 92 a... see more
sumartono sumartono
This study analyzed the role of professional skepticism in moderating the relationship between auditors’ knowledge, obedience pressure, and auditors’ experience on audit judgment. The population in this study included all government internal auditors at B... see more