Jurnal Reviu Akuntansi dan Keuangan  

Izmi Dwira Eriani,Zaenal Fanani

This study aims to test mediating management accounting system in the relationship of the environmental uncertainty on managerial performance. This research processed primary data obtained using a questionnaire distributed to managers of business unit of ... see more

Hafiez Sofyani,Ietje Nazaruddin,Caesar Marga Putri,Erni Suryandari Fathmaningrum

This study aims at exploring the Performance Measurement System for Lecturer (PMSL) through a comparison study in three countries, namely Indonesia (MY), Singapore (IT), and Turkey (IMU). We uses multiple case study approach by conducting a comparative st... see more

Santi Novita,Bambang Tjahjadi,Andry Irwanto

This study aims to examine whether a firm with a higher degree of related diversification is less likely to have a zombie condition during the global financial crisis. The research sample is non-financial firms listed on the Indonesia Stock Exchange in th... see more

Ihyaul Ulum

This study aims to construct the intellectual capital framework (ICF) of universities in Indonesia based on the Study Program Accreditation Instrument (IAPS) 4.0. Using an exploratory approach, this research was conducted through a focus group discussion ... see more

Nurafni Eltivia,Kurnia Ekasari,Hesti Wahyuni,Anna Isrowiyah

This study aims to analyze stickiness cost and how the adjustment cost affects stickiness cost. Equity intensity is used as a proxy for measuring the adjustment cost. The population of this research is consumer goods company listed on the Indonesia Stock ... see more

Setu Setyawan,Endang Dwi Wahyuni,Ahmad Juanda

This research aims to analyse the effect of financial policy and good corporate governance (GCG) on tax aggressiveness. Financial policies are prokated with leverage, capital intensity and inventory intensity. The GCG used are the institutional ownership,... see more

Djaja Perdana

The level of Free cash flow has a pivotal role for investors to understand the inefficiency of a company's investment. This paper discusses empirical research that investigates the main effects of free cash flow and the effects of their interactions with ... see more

Nia Amalia,Rr. Sri Handayani

This study aims to obtain empirical evidence about the influence of national culture on fraud risk. The lack of literature that discusses fraud risk makes researchers interested in researching the relevance of national culture to understanding the risk of... see more

Rr. Dyah Fadliela Pramesthi,Eny Suprapti,Eris Tri Kurniawati

The purpose of this research is to examine the influence of income shifting strategy to tax haven country utilization. The dependent variable is tax haven country utilization and the independent variable was income shifting strategy proxied by multination... see more

Indah Yuliana,Kholilah Kholilah

The purposes of this research are to determine the effect of executive board gender diversity on firm value. Gender diversity shows that companies do not discriminate while evaluating employee performance. This diversity affects the fair competition condu... see more