8 articles in this issue
Inten Meutia,Padilah Isnaini,Emylia Yuniarti
This study aimed to understand the accounting department students’ interest in choosing Islamic accounting course, especially the accounting students at Faculty of Economics, University of Sriwijaya. This study used phenomenology in the domain of interpre... see more
Muhammad Reza,Evony Silvino Violita
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Jaka Isgiyata,indayani indayani,Eko Budiyoni
This study aims to examine the effect of GONE theory’s variables on the procurement fraud of government goods/services by using variables of leadership idealism as a moderating variable. This study uses question instruments for each variable: Greed, Oppor... see more
Rizqa Anita,Satria Tri Nanda,Raisya Zenita,Muhammad Rasyid Abdillah
This study aims to examine personal characteristics of auditor acceptance of dysfunctional audit behavior. More specifically, it aims to investigate locus of control on intention to quit and auditor acceptance of dysfunctional audit behavior. This study s... see more
Suyanto Suyanto
The objective of this study is to comprehend different practices of accounting and auditing across countries. Although over 120 countries use similar accounting and auditing standards, resulting from converging towards IFRS and ISA respectively, a di... see more
Mayar Afriyenti,Vita Fitria Sari
It is a big challenge for companies to recruit the best talent for the position of internal auditor. This challenge is increasing with the presence of various kinds of negative perceptions (stereotypes) regarding this profession. Using an experimental app... see more
Mirna Indriani,Ratna Mulyany,Nadirsyah Nadirsyah,Wahyu Munandar
This study aims to examine the influence of human resources, information technology, and organizational culture on Indonesian local governments’ readiness in implementing accrual accounting system. The hypotheses were tested by using quantitative approach... see more
Aprina Nugrahesthy Sulistya Hapsari,Aida Sari Situmeang,Intiyas Utami
This research aims to test causality of obedience pressure, the Machiavellian character, and the ethical decision. It employs laboratory experiment with 2x2 between within-subject experimental designs. The respondents are 170 students as the represe... see more