7 articles in this issue
Ahmad Rifai, Biana Adha Inapty, Rr Sri Pancawati M.
The purpose of this study to determine whether the planning, regulation, coordination, implementation, decentralization and human resources are all factors that influence delays in budget absorption. This type of research is a survey research with purposi... see more
Gayatri Gayatri, A.A G.P Widanaputra, Bambang Suprasto H.
The aims of this research is to determine the accounting student’s of understanding the application of International Financial Reporting Standardin the Asean Economic Community. Data collected through questionnaires. The sampling technique is done b... see more
Nanda Sadewa, Gerianta Wirawan Yasa
The purpose of this research is to know the influence of corporate governance and leverage on agency cost. This research is done within the scope of the firms that listed in Indonesia Stock Exchange. Observation is done in all sectors of the firms in 2009... see more
Anak Agung Surya Narayana, Gede Juliarsa
The research objective is to obtain empirical evidence of the ability of the task complexity in moderating the influence of goal orientation and self-efficacy on audit judgment. This research was conducted at the public accounting firm in Bali in 2015. Th... see more
Rasinih Rasinih, Agus Munandar
This study aimed to examine the effect of Financial Leverage and Profitability against income smoothing with Quality Audit as a moderating. Profitability measured by return on assets formula net income divided by total assets. Financial Leverage is measur... see more
Theresia Julina Rusli, I Dewa Nyoman Wiratmaja
This research aims to find empirical evidence about the impact of workload and audit tenure on audit quality and using audit committee as a moderating variable... see more
Vivi Adeyani Tandean
This study aims to examine empirically the effect of the application of GCG and the size of the company on tax avoidance. This study was performed on companies listed on the Stock Exchange 2010-2013. Variables used are institutional ownership, the indepen... see more