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Volume 2 Number 2 Year 2015

7 articles in this issue 

Hafis Nuzul,Maya Febrianty Lautania

AbstractThis research aims  to examine the influence of leverage, financial distress, and growth options on probability of the corporations to execute hedging activities using derivative instruments.The population of this research consist of non fina... see more

Pags. 104 - 113  

Geubrina Ria Andarint

Abstract            This study aims atexamining the correlation of profitability ratio and solvability ratio, collectively and partially, on price earnings ratio and price to book ratio of manufacturi... see more

Pags. 114 - 122  

Tri Kusno Widi Asmoro,Anita Wijayanti,Suhendro Suhendro

Abstract            The purpose of this research is to analyze some factors which can influence the accounting students’ interest at Batik Islamic University and the  Sebelas Maret University Sur... see more

Pags. 123 - 135  

Maulidan Maulidan

AbstractThe purpose of this research is to examine the influence of good corporate governance and corporate financial performance on corporate social responsibility. The data used in this study is secondary data. Samples were taken by purposive sampling m... see more

Pags. 136 - 151  

Islahuddin Islahuddin,Akramadina Akramadina

Abstract            The purpose of this study is to examine and analyze the influence of institutional investors, leverage, and profitability for firms accounting flexibility. The population of this s... see more

Pags. 152 - 166  

Cut Nessa Cinthya,Mirna Indriani

AbstractThis study aims to examine the influence of free cash flow, audit committees for earning managemen by using discretionary accruals as a proxy of earning management. The samples of this research were the manufacturing firms listed in BEI (Indonesia... see more

Pags. 167 - 183  

Nadirsyah Nadirsyah,Fadlan Nur Muharram

AbstractThe objective of the study was to examine the effect of capital structure and good corporate governance (GCG) on the earnings quality. The GCG variable are proxied by audit committees, independent commissioners, managerial ownership, and instituti... see more

Pags. 184 - 198