Journal title
ISSN:    frecuency : 4   format : Electrónica


      see all issue

Skip Navigation Links.

Volume 4 Number 2 Year 2017

8 articles in this issue 

Arif Lukman Santoso,Zaki Murtadho Dhiyaul-Haq

This study aims to examine the determinants of the disclosure of Islamic Social Reporting (ISR) in the Indonesian Islamic banking industry. We used profitability, award and type of ownership as the determinants of Islamic Social Reporting. Profitability w... see more

Pags. 125 - 142  

Baries Ferryono,Sutaryo Sutaryo

This study explores how accrual accounting and cash accounting resulted information used by Indonesian local goverment managers in making is a descriptive quantitative method research. Data was collected from questionnaires consists of  1... see more

Pags. 143 - 158  

Dwi Marlina Wijayanti,Frisky Jeremi Kasingku,Risa Rukmana

Internal factors play an important role in decision making, especially under conditions of a dilemma. Therefore, we examined the internal factors of individuals consisting of gender, age, and level of education in the deliberations and decision-making whe... see more

Pags. 159 - 172  

Puji Suwarjuwono,Irwan Taufiq Ritonga

According to regulation Act No. 15/2004, adequate disclosure is one of the main criteria for the auditors in giving opinion for local government financial statements (LGFS). All accounts composing LGFS must be disclosed adequately.  One of the most i... see more

Pags. 173 - 188  

Sansaloni Butar-Butar

Prior studies show that earnings attributes were influenced by characteristics of audit firms hired by clients. Big Four audit firms were reported to have developed working rules to assess accounting standards used by firms in preparing financial reports ... see more

Pags. 189 - 210  

Ira Geraldina

The objective of this study was to analyze the quality of mandatory and voluntary risk disclosure in Indonesia during the period of 2011 and 2012. The risk disclosure quality is defined as the quality of risk information that are disclosed by firms in ter... see more

Pags. 211 - 230  

Laura Catherine Rawung,Mahfud Sholihin

The aims of this study were: (1) to evaluate the performance of community health centers (Puskesmas) that implement PPK BLUD (Pola Pengelolaan Keuangan Badan Layanan Umum Daerah, a specific type of Financial Management of Local Public Service Agency); (2)... see more

Pags. 231 - 248  

Mohe Nur Cahyo,Sulhani Sulhani

This study was conducted to obtain answer for four research questions: (1) whether the effecivenes of audit committee affected whistleblowing system, (2) whether the effectivenes of internal audit affected whistleblowing system, (3) whether whistleblowing... see more

Pags. 249 - 270