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Volume 3 Number 2 Year 2016

8 articles in this issue 

Amr M. Khamis

In May 2014, the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) issued long-awaited converged standard on revenue recognition, IFRS 15 and ASU 2014-09 (Topic 606) Revenue from Contracts with Customers, ... see more

Pags. 1 - 18  

Rilla Gantino

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

CSR |  Return On Equity |  ROE |  ROA |  PBV | 
Pags. 19 - 32  

Elly Purnama Sari,Lilik Handajani,Saiful AM

Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris tentang pengaruh penghindaran pajak dan karakteristik perusahaan terhadap relevansi nilai, serta peran corporate governance dalam mempengaruhi penghindaran pajak terhadap relevansi nilai.... see more

Pags. 33 - 48  

Adnan Adnan,Ridwan Ridwan,Fildzah Fildzah

This study aims to examine the influence of bank size, third party funds, capital adequacy ratio, and loan to deposit ratio to lending. The samples of this research are the bank firms listed in BEI (Indonesia Stock Exchange) in 2011-2015. The Samples are ... see more

Pags. 49 - 64  

Iwan Setiawan,Haris Faulid Asnawi,Hafiez Sofyani

This study aims to examine the effect of size, profitability, and earnings management on implementation and disclosure of Islamic Social Reporting in Islamic banks in Indonesia. The samples are Indonesian General Islamic Banks (Bank Umum Syariah) which pu... see more

Pags. 65 - 76  

Sugiyarti Fatma Laela

Lingkungan bisnis yang semakin dinamis yang berdampak pada perubahan operasional bisnis juga direspon oleh audit internal. Audit internal yang pada awalnya difokuskan sebagai penilai independen, kemudian semakin luas fungsi dan perannya untuk memastikan e... see more

Pags. 77 - 88  

Ariefia Nosihana,Rizal Yaya

This research identifies factors affecting the publication of financial reports in the internet or known as internet financial reporting (IFR) after the issuance of Home Minister Instruction No. 188.52/1797/SJ year 2012 on Improving Transparency of Local ... see more

Pags. 89 - 104  

Suparno Suparno,Riska Nanda

The purpose of this study was to examine the effect of local financial independence , functional differentiation and functional specialization of the level of mandatory disclosure of financial statements of local government . The average level of mandator... see more

Pags. 105 - 118