10 articles in this issue
Leny Suzan, Sausan Nabilah R
One way to obtain optimal profits is to conduct sales activities and reduce costs. Sales have an important role in providing income for the company. Production costs are costs that need to be calculated by the company because the high production costs wil... see more
Reyry Aprisma, Erina Sudaryati
This research aimed to examine the effect of environmental uncertainty on firm performance. This research added corporate governance as a moderating variable. The research samples were manufacturing companies listed on the Indonesia Stock Exchange for the... see more
Fanny A. Setiawan, Herni Kurniawati, Septian B. Kristanto
This research tries to prove whether in Indonesia the presence of women in companies is needed to hold positions of the Board of Commissioners, Chief Financial Officer (CFO) and the Audit Committee in order to generate quality profits to attract investors... see more
M. Sahrul, Santi Novita
This study aims to examine and analyze the mediating effect of firm performance on ownership structure on firm value. The independent variables are ownership concentration and managerial ownership. The dependent variable is firm value, while the mediating... see more
Eni Suharti, Tri E. Ardiansyah
This study aims to determine whether the enactment of BI regulation No.19 / 12 / PBI / 2017 by Financial Services Authority (OJK) in Indonesia has an impact on the performance of banks, especially rural banks (RCB). This’s because RCB are still bound by O... see more
Henryanto Wijaya, Mauren, Hadi Cahyadi
The purpose of this study is to determine the effect of profitability, financial leverage, and dividend policy on income smoothing in manufacturing companies registered on the Indonesia Stock Exchange in 2016-2018 with firm size as a moderating variable. ... see more
Shabrina Herawati, Yustrida Bernawati
This study aims to test empirically the effect of CEO turnover and the frequency of audit committee meetings on external audit fees. The population of this research is all manufacturing companies listed on the IDX in 2018-2019. By using the purposive samp... see more
Oktavia Oktavia
This study aims to examine the effect of independent corporate governance organs activities (i.e. the level of busyness and political connections of independent corporate governance organs) on tax avoidance activities. By using a sample of manufacturing c... see more
Rulyanti Susi Wardhani
This study aims to analyze the loan to deposit ratio, interest rates, inflation, and intellectual capital on profitability at the Indonesian Conventional Bank. This study uses panel data regression using three models: Common Effect, Fixed Effect, and Rand... see more
Agus Bandiyono
This study aims to determine the effect of budgetary participation on the quality of the internal control system's financial statements as a moderating variable. This research is a quantitative research with the respondents are the principal, the vice-pri... see more