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ISSN: 2086-2563    frecuency : 4   format : Electrónica

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Volume 11 Number 2 Year 2019

13 articles in this issue 

Maria Natalia,Yunita Christy,Yuliana Gunawan10.17509/jaset.v11i2.19335   Abstract views: 0       PDF downloads: 0

Abstract. This study aims to examine the effect of corporate social responsibility disclosure on firm value with attention media and woman on board as a mediating variable. Disclosure of Corporate Social Responsibility in this study will be measured using... see more

Pags. 189 - 198  

Muljanto Siladjaja10.17509/jaset.v11i2.19248   Abstract views: 4       PDF downloads: 0

Abstract. This research is to develop the integrated modeling for illustrating the influence of accruals against on the market value of firm performance through the corporate event policy, both the policy of dividend payout and working capital, so this ca... see more

Pags. 199 - 214  

Dadang Agus Suryanto10.17509/jaset.v11i2.18721   Abstract views: 0      

Abastract. Legitimacy theory has a big role in strengthening the function of banks as intermediaries. This study aims to analyze bank compliance in lending in accordance with the provisions of the Basel Accord I - III. Based on the results of an analysis ... see more

Pags. 224 - 237  

Yane Devi Anna,Dita Rari Dwi R.T10.17509/jaset.v11i2.18804   Abstract views: 1       PDF downloads: 0

Abstract. As more companies in Indonesia publish sustainability reports, the trend of research on the relationship between sustainability reports and financial performance has begun to be carried out. However, most of the research that has been done shows... see more

Pags. 238 - 255  

Rika Astuti,Bambang Sugiharto,Asep kurniawan10.17509/jaset.v11i2.19921   Abstract views: 0      

Abstract. The purpose of this study was to determine the effect of locus of control, ethical sensitivity, intellectual intelligence, emotional intelligence, spiritual intelligence and education level on ethical behavior in accounting students of vocationa... see more

Pags. 256 - 270  

Dinie Setyawati,R. Nelly Nur Apandi10.17509/jaset.v11i2.20752   Abstract views: 0       PDF downloads: 0

Abstract. This researh aimed to know the effect of positive abnormal audit fee on the determination of audit quality and to know moderating effect of political connection between positive abnormal audit fee and audit quality. The audit quality was measure... see more

Pags. 271 - 278  

Ade Imam Muslim,Tri Widyastuti10.17509/jaset.v11i2.19526   Abstract views: 0       PDF downloads: 0

Abstract. Earnings information is very important for investors in their decision-making process to enter in a capital market. Informations are very important for investors, asymmetry information is never expected by any investor. Asymmetry information is ... see more

Pags. 279 - 287  

Syarifah Nadya Adli,Elly Suryani10.17509/jaset.v11i2.17922   Abstract views: 0       PDF downloads: 0

Abstract. The purpose of this study is to investigate the effect of partial or simultaneous leverage variables, management changes, and audit fees on auditor switching on mining companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 peri... see more

Pags. 288 - 300  

Dhea Violin Rahma,Elly Suryani10.17509/jaset.v11i2.17926   Abstract views: 0       PDF downloads: 0

Abstract. The purpose of this study is investigate the effect of fraud triangle factors on financial statement fraud using Beneish M-Score to the manufacturing company listed on the Stock Exchange in 2016-2017. Fraud triangle consists of pressure (financi... see more

Pags. 301 - 314  

Zia Nurhaliza Syefa El-Haq,Zulpahmi Zulpahmi,Sumardi Sumardi10.17509/jaset.v11i2.19940   Abstract views: 2       PDF downloads: 0

Abstract. This study aims to determine the  influence of managerial ownership, institutional ownership, growth opportunities, and profitability of accounting conservatism. The research object used is a state-owned corporation listed in IDX in 2012-20... see more

Pags. 315 - 328  

Asrofi Langgeng Noermansyah,Ibnun Aslamadin10.17509/jaset.v11i2.20432   Abstract views: 1       PDF downloads: 0

Abstract. This study aims to determine the factors that influence the intention of non-compliance of taxpayers in paying local taxes in the city of Tegal. In this study using the object of restaurant taxpayers, hotel taxpayers and entertainment taxpayers ... see more

Pags. 329 - 339  

Zalida Afni,Reno Fithri Meuthia,Zahara Zahara,Rezkia Rahmayani10.17509/jaset.v11i2.20794   Abstract views: 0       PDF downloads: 0

Abstract. This study aims to examine the model of applying, reporting and examining green accounting at the PT PLN (Persero) unit, UPK Bukittinggi. This study uses four progressive stages, namely environmental awareness, environmental involvement, environ... see more

Pags. 340 - 349