9 articles in this issue
JDAB Akuntansi
Cover Maret 2016 Vol 3 (1), 2016
Agustina Agustina,Rice Rice,Stephen Stephen
This study examine the influence of firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity for accounting conservatism.The study population was 129 manufacturing companies listed in Indonesian Stock... see more
Bustamam Bustamam,Dhenni Aditia
This study aimed to examine effect of intellectual capital, cost of intermediation, and islamicity performance index on profitability of Islamic Banks Indonesia. Data was collected from financial reports of 44 Islamic Banks that are registered in Indonesi... see more
Fransissco Nicolas Sapari,Agus Zainul Arifin
This study aimed to empirically compare the risk between sharia and non-sharia based stock investment. The Sharia stocks are refereed to stocks that issued by companies listed in LQ-45, whereas the non-sharia stocks are defined as stocks that are issued b... see more
Ihyaul Ulum,Tri Fajar Agus Salim,Eris Tri Kurniawati
The purpose of this study was to examine empirically the influence of corporate governance to intellectual capital disclosure (ICD) practice of Indonesian public companies. ICD was measured with the framework that constructed based on Bapepam-LK regulatio... see more
Lisa Martiah Nila Puspita,Rifaatul Khoiriyah,Lukluk Fuada
The study aimed to investigate individual values that involved in planning activities. This study tested the effect of three type of personal values (achievement, power, and tradition) on budgetary slack. This study used theory of planned behaviour.... see more
Rahmah Yulianti,Cut Hamdiah
The purpose of this study was to examine the effect of organizational commitment and independency on auditor performance of Government of Internal Auditor. This study used questionnaire as an instrument to collect data. The questionnaires were distributed... see more
Rizky Mangondu,Yossi Diantimala
This study is aimed at examining the effect of capital structure on firm value and firm performance. The population in this research is banking companies listed in Indonesia Stock Exchange for three years (2021-2014). Using purposive sampling method, a sa... see more
Rahmawaty Rahmawaty,Muhammad Hafiz Fahrimal
The objective of this study is to analyse the performance of Conventional Bonds and Sukuk Ijarah of the companies that listed in Indonesian Stock Exchange from 2012 until 2015. The performance of both type of securities were measured with Nominal Yield, Y... see more