12 articles in this issue
Arfah Habib Saragih, Joansyah Adwie, Adang Hendrawan
This study examines the effect of student perception in online learning on student satisfaction and its impact on student learning performance and intention to use in the future. The regression analysis method was used based on the survey results from 157... see more
Francis Chinedu Egbunike, Ardi Gunardi, Udunze Ugochukwu, Atang Hermawan
The main objective of the study was to investigate the effect of corporate governance on tax avoidance of quoted manufacturing firms in Nigeria. The study focused on internal corporate governance mechanisms and specifically examined the effect of board si... see more
Desak Nyoman Sri Werastuti
This study examines the effectiveness of Sustainability Balance Scorecard (SBSC) and management communication in evaluating company performance. Furthermore, to determine the role of the use of high management communication and the use of the sustainabili... see more
Ni Made Cesya Pratiwi, Dewa Gede Wirama
The aim of this study is to analyze the differences of earnings management between companies that missed and beat analyst consensus. Nonfinancial companies listed in the Indonesia Stock Exchange in 2017–2018 and have analyst consensus data available are u... see more
Arfan Ikhsan, Nurlaila Nurlaila, Herkulanus Bambang Suprasto, Febi Yanti Batubara
Following the necessity to provide transparent information on social activities, corporate social responsibility (CSR) disclosure is important for companies in Indonesia. This study aims to examine and analyze the effect of information ofCEO Power (CEOP),... see more
Etty Gurendrawati, Hera Khairunnisa, I Gusti Ketut Agung Ulupui, Trisni Suryarini, Adam Zakaria
Banks are one of the important industries in a country, whose importance is evidenced by the management of bank risks. The purpose of this research is to investigate the effect or impact of the risk profile disclosure on banking credit growth in Indonesia... see more
Agoestina Mappadang, Yuliansyah Yuliansyah
This study examines triggers factors of the fraud triangle, core of all fraud auditing standards, for assessing the likelihood of fraudulent financial reporting. The Fourth Industrial Revolution (Industry 4.0) brings vital changes to industries, which for... see more
Faiz Zamzami, Mukhlis Mukhlis
The purpose of this study is to provide a structured overview of the literature on research on public accounting and the theories used by referring to articles published in four reputable international journals in 2009–2018. It is expected that this artic... see more
Anak Agung Ngurah Bagus Dwirandra
Fiscal decentralization affects inequality between regions but is not always linear because of contingent factors. The purpose of this study is to confirm the effect of fiscal decentralization on inequality between regions in the Bali Province. Specifical... see more
Erwin Saraswati
This study analyzed the creating shared value (CSV) concept in the food and beverage industry using descriptive quantitative method. CSV is the practice of creating corporate policies and practices that enhance a company's competitiveness while simultaneo... see more
Ousman Jallow, Zaenal Fanani, Hamidah Hamidah
This study aims to explore the impact of Brexit on the employment of accountants and auditors who already had a UK qualification. This study also assesses if they will be allowed to work outside the UK after Brexit. This study used data collected through ... see more
Lilik Handajani, Akram Akram, Ahmad Rifai
This research aims to examine the impact of sustainable banking practices and bank characteristics on bank performance. Structural equation models were used to analyze 11 banks listed on the Indonesia Stock Exchange that published sustainability reports c... see more