12 articles in this issue
Sigit Hermawan, Sriyono Sriyono, Wiwit Hariyanto, Niko Fediyanto
The purpose of this research is to analyze the meaning of ratings and formulate efforts to improve the performance and competitiveness of universities in the intellectual capital perspective. The interpretive qualitative research type was used. Data colle... see more
Chen Kelvin, Oktavianus Pasoloran, Fransiskus Randa
This research aims to investigate the role of carbon emission disclosure as a mechanism to improve investors' reaction to abnormal stock returns mediated by cost of equity. The samples used in this study were non-financial companies listed on the Indonesi... see more
Ni Made Dwi Ratnadi, Anak Agung Gde Putu Widanaputra
This study aims to examine the behavior of individual taxpayers that use e-billing. The study was conducted at the Primary Tax Office in the Province of Bali. Data was collected using surveys. The sample was selected using convenience non-probability samp... see more
Kiswanto - Kiswanto, Panji Aziz Maulana
The purpose of this study was to analyze the effect of fraud risk assessment, skepticism, and workload on the ability to detect fraud with experience as a quasi-moderating variable. The population and sample of this study are auditors who work in the Fina... see more
Putu Ery Setiawan, I Made Pande Dwiana Putra
This study discusses real earnings management and classification shifting along with accrual earnings management as an alternative strategy for companies that experience financial distress, and differences in choices of strategies at each stage of financi... see more
I Gusti Ayu Eka Damayanthi
This study explains the phenomenon of factors that influence company value. Based on the phenomenon and associated with the theory, the factors that influence company value are social responsibility disclosure (CSR), good corporate governance (GCG) and fo... see more
Herkulanus Bambang Suprasto, Angelia Putri Surya Haryanti
This study aimed to provide empirical evidence on the effect of firm characteristics which include firm age, firm size, profitability, and board of commissioner size, on corporate social responsibility disclosure for firms listed on the Indonesia Stock Ex... see more
I Wayan Purwa Astawa, I Gusti Ayu Nyoman Budiasih
One of the problems that appear in village financial management is the issue of its implementation in the Village Revenue and Expenditure Budget. The implementation is not in accordance with the provisions of Permendagri 113 of 2014 concerning village fin... see more
Irman Firmansyah
ABSTRACTThis study aims to provide a general description of the role of accountants on sustainable development goals achievement. A qualitative- quantitative research method was used in the analytic network process. The results showed that the role of acc... see more
Achdiar Redy Setiawan
The study aims to explore the (Madura) cultural interpretations over multiple interpretations of "Tactical Fund” in the local government financial managements namely “system-driven (un) fraud.” By using bid’ah hermeneutics methodology, an extended form of... see more
Naniek Noviari, I Gusti Ngurah Agung Suaryana
Taxpayers will try to pay the smallest possible tax. One way to reduce taxes is to engage in tax avoidance actions commonly referred to as tax avoidance. One of the causes of this behavior is the presence of an executive character who dares to take risks.... see more
Buddi Wibowo, Hasna Fadhila
Market risk measurement of bank investment portfolios is a still problem not only among practitioners, but also among academicians. The accuracy and quality of market risk disclosures are important issues because transparency of the bank risk level encour... see more