10 articles in this issue
Antonius Singgih Setiawan, Rahmawati, Djuminah, Ari Kuncara Widagdo
This study aims to prove differences in the level of the role of accountant and the implementation of strategic management accounting based on ethnicity categories of hotel owners. The study is conducted with quantitative methods using primary data throug... see more
Nurainun Bangun
The purpose of this research is to obtain empirical evidence about the effect of corporate social responsibility, credit interest, and bank size on financial performance at banking companies listed in Indonesia Stock Exchange in 2015-2017. The benefit of ... see more
R. Rosiyana Dewi, Itjang D Gunawan
The disclosure of a company's social responsibility (CSR) showed how much the company has a motive for its environmental welfare; a company that has high responsibility prevents violations that have a negative impact on their environment, including tax ev... see more
Ceacilia Srimindarti, Firdaus Damas Septio Ardiansyah, Pancawati Hardiningsih, R.M. Oktaviani
The objective of this study is to examine and analyze the influence of the asset structure and the company size on the capital structure with profitability as a moderating variable. Company managers must make an efficient comparison between internal and e... see more
Dwi Asih Surjandari, Dewi Anggraeni, Deby Pratiwi Arlita, Riris Marintan Purba
This study aims to investigate the nonfinancial determinants of Firm Value of manufacturing firms listed in the Indonesia Stock Exchange year 2013 up to 2017 period. The determinants represented by Good Corporate Governance (GCG), Firm Size, Dividend, Inf... see more
Kadek Ernawan, Debby Ratna Daniel
This study examined the influence of CEO narcissism on the corporate social responsibility disclosure. The research sample used in the study is mining companies listed on the Indonesia Stock Exchange for the 2015-2018 periods, with a total of 30 companies... see more
Merry Susanti, Sofia Prima Dewi, Sufiyati
The purpose of this study is to determine factors that influence the selection of student career as a public accountant. The data collection method was conducted by distributing questionnaires to Universitas Tarumanagara students. The questionnaire distri... see more
Eni Suharti, Dewi Rachmania
The research is aimed to analyze of reduction of tax evasion case. Where, this effort by implementation service courtesy of tax officer/Fiscus and fairness of tax regulation for corporate as tax-payer. This matter caused by many tax-fraud that have done b... see more
Angela Isabel Elinda, Sri Iswati, Pikar Setiawan
Reduced Audit Quality is an act of decreasing audit quality that is considered to be a deliberate practice because it reduces the quality of audit work and thereby increasing the possibility of opinion on inappropriate financial statements. Factors affect... see more
Rahayu Asriyani, Agus Bandiyono
The issuance of Government Regulation 23 of 2018 is the government’s effort to encourage the growth of MSMEs while simultaneously increasing MSME compliance in the taxation field. This study aims to analyze the complexity of the SME Annual Taxpayer Indivi... see more