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
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
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
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
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
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
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
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