15 articles in this issue
Hurian Kamela
The board of directors and commissioners are parties who play a role in the company, especially in corporate decision making. The main objective of this research is to analyze the number of boards of directors and commissioners of firm value. The number o... see more
Fatima Tuzzahara Alkaf, Nana Nawasiah
In enhancing the development of Islamic banking, the government issued Law No. 21 of 2008 concerning spin-off. With this policy, it is expected that Islamic Commercial Banks will develop. This study aims to implement panel data regression to examine in de... see more
Fatma Ariani
Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh permodalan, likuiditas dan efesiensi operasional terhadap profitabilitas pada perbankan syariah yang terdaftar di Bursa Efek Indonesia. Pemilihan sampel dilakukan dengan purposive sampling deng... see more
Cici Widowati, Najiba Dara Ninggar, Raden Arief Wibowo
This study investigates the relationship between deposits growth (DG), bank capital (TIER1), credits growth (CG), loan loss provision to asset (LLPA), net interest margin (NIM), and bank risk which proxied by SDROA, SDROE, and ZSCORE. The analysis in this... see more
Yani Rahmawati, Hendra Gunawan
This research is an event study which aims to analyze the reaction of the Indonesian capital market, especially on LQ45 shares before and after political events that occur abroad. The event that became the object of observation was the trade war that occu... see more
Alika Syahputri, Nurul Aisyah Rachmawati
Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh tax haven dan debt covenant terhadap keputusan perusahaan melakukan transfer pricing. Penelitian ini juga menggunakan variabel kepemilikan institusional sebagai variabel yang memoderasi pengar... see more
Felisia Sutomo
Quality is one of the key success factors to achieve competitive advantage. When companies succeeded to improve quality of the service or product given, they will have the possibility to increase their market share and eventually their profit. One of the ... see more
Endah Supeni
Penelitian ini dilakukan untuk mengetahui apakah variabel independen yang terdiri dari profitabilitas yang diukur dalam Return on Investment, investment oportunity set yang diukur dalam Market Book to Value of Equity, serta Cost Politic yang diukur dalam ... see more
Arisona Ahmad, Muhammad Muhammad, Dwi Narullia
ABSTRACTThis research investigates the role of corporate governance on the disclosure of corporate business risk management with leverage and company size as control variables. Research data were taken from a company that classified as LQ 45 on the Indone... see more
Riri Zelmiyanti
Penelitian tentang perilaku kepatuhan wajib pajak banyak ditujukan pada faktor eksternal, penelitian ini akan memfokuskan pada faktor internal. Faktor internal yang masih perlu mendapat perhatian yaitu kepercayaan dan nilai religiusitas. Tujuan penelitian... see more
Eka Ghandara Suprapta, Ahmad Subaki, Daram Heriansyah
Penelitian ini bertujuan untuk melihat seberapa besar pengaruh return on asset, net profit margin, debt to equity ratio, dan prixe book value terhadap harga saham pada perusahaan manufaktur sub sektor otomotif dan komponen di BEI. Metode penelitian yang d... see more
Jen Erika Marintan Sianturi
This study aims to determine the effect of company size, working capital, efficiency, liquidity and leverage on company profitability. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period... see more
Amrie Firmansyah, Rohmat Suryanto
Penelitian ini bertujuan untuk mengulas informasi penghasilan komprehensif lain perusahaan di Indonesia. Metode yang akan digunakan dalam penelitian ini adalah menggunakan metode kualitatif dengan teknik analisis isi. Penelitian ini menggunakan data perus... see more
Ayunita Ajengtiyas Saputri Mashuri
The purpose of this study is to analyze the impact of capitalization on operating leases based on the latest accounting standards, namely PSAK 73 which is applicable in the preparation of financial reports related to lease activities. The impact of the co... see more
Yana Aida Fitriyah, Hilda Octavana Siregar
Perusahaan start up masih membutuhkan investasi serta pengendalian biaya untuk menjaga kelangsungan hidup perusahaan. Penerapan akuntansi pertanggungjawaban dapat meningkatkan efisiensi pada perusahaan terutama pada aspek biaya. PT WII merupakan perusahaa... see more