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ISSN:    frecuency : 4   format : Electrónica


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Volume 4 Number 1 Year 2017

8 articles in this issue 

Kanukuntla Shankaraiah,Seyed Masoud Sajjadian Amiri

This study examines audit committee quality and its relationship with financial reporting quality. The population of this study consists of the companies listed in Bombay Stock Exchange (BSE) between years 2002 and 2012. Using Godden sample size formula, ... see more

Pags. 1 - 18  

Novita Indrawati

The purpose of this study is to examine factors that affect companies presents the elements of integrated reporting in their annual reports and how its effect on the accuracy of earnings forecast analysis and information asymmetry. The independent variabl... see more

Pags. 19 - 32  

Agustina .,Sulia .,Rice .

This study examine the influence of bonus plan hypothesis, debt/equity hypothesis, political cost hypothesis, earning management, institutional ownership, public ownership, independent board and audit committee on firm value with corporate social responsi... see more

Pags. 33 - 44  

Bambang Sutrisno

This paper aims to examine the effect of cash holding on firm value in Indonesia. This study tested empirically for the existence of a linear relationship between cash holding and firm value. Then the study examines whether or not a quadratic relationship... see more

Pags. 45 - 56  

Zaky Machmuddah,Muchamad Syafruddin,Dul Muid,St. Dwiarso Utomo

The purpose of this study is to examine the effect of earnings management on corporate environmental disclosure with corporate governance mechanisms as a moderating variable. Population of this study is all companies listed in Indonesian Stock Exchange be... see more

Pags. 57 - 72  

Rini Rini,Liska Damiati

Agency theory assumes that there are many information asymmetries between the agents (local government) who have direct access to information by the principals (the public). The existence of information asymmetry that allows the occurrence of corruption b... see more

Pags. 73 - 90  

Linda Linda,Maya Febrianty Lautania,Muhammad Arfandynata

The purpose of this study is to examine the influence of asset structure, free cash flow (FCF), and investment opportunity set on debt policy in the LQ-45 company listed in the Indonesia Stock Exchange between 2011 and 2015.The data used in this study obt... see more

Pags. 91 - 112  

Karsam Karsam

The objective of this study is to investigate the influence of business strategy for management control system. The study was carried out on twelve state-owned enterprises strategic industries (BUMNIS) in Indonesia between 2015 and 2016. The studied BUMNI... see more

Pags. 113 - 124