10 articles in this issue
AGUS INDRA TENAYA
The purpose of this article is to search for trade-off solution betweenreliability and relevance. Approach that can be used to have more reliable andrelevant financial statement is decision usefulness. This approach suggests thatfinancial statement must b... see more
ARDI HAMZAH
The objective of this research is to analysis of liquidity, profitability, activity andsolvency ratios on investment opportunity set (IOS) in the stages of life cycle ofmanufacturing firms that are listed on the Jakarta Stock Exchange. The sample of the s... see more
A.A.N.B. Dwirandra
This three-variate model of study is aimed to test whether variables ofenvironment uncertainty perceptions, decentralization, and aggregate of managerialaccounting information affect the performance of management. This study replicatesprevious studies to ... see more
DEWI SAPTANTINAH PUJI ASTUTI
This research is aimed at analysing factors influencing the motivation of management toconduct earnings management activity around the timing of right issue, and investigatingwhether there are any differences between discretionary accruals before and afte... see more
PUJIONO PUJIONO; I KETUT JATI
This article discusses about the increasing public sectors audit, particularly pertain tothe government sector in Indonesia. The increasing auditing role in public sectors must bebalanced with developed governmental accounting. Thus, retrieving public sec... see more
IDA BAGUS PUTRA ASTIKA
Various business innovations have been explored by practitioners and applied aspolicies in creating value of firm, and in reducing agency problems. The innovation can bepermanent as it involves long-term policy or temporary to fulfill the existence opport... see more
I MADE SADHA SUARDIKHA
There are two parties in taxation system which has different interests. Thefirst party is known as fiskus, in this case Direktorat Jenderal Pajak, and societyor tax payer as the second party. Direktorat Jenderal Pajak has tried to maximizethe tax income c... see more
I WAYAN SUARTANA, SARING SUHENDRO
The previous research found that there was effect of positive and negativeinformation order of company annual reports. The objective of this research is to examinewhether the order of positive and negative information of a company in the president letteri... see more
I KETUT YADNYANA
This research is intended to reveal the effect of the auditing frequency tothe historical financial statement on the capability of internal control structure ofbusiness enterprises in Denpasar. This research is also carried out to gain theempirical eviden... see more
YOLANDA DAHLER, RAHMAT FEBRIANTO
The objective of this study is to investigate whether earnings or operatingcash flows have more predictive ability to predict future operating cash flowsbetween firms reporting positive profit and firms reporting negative profit.Although prior study indic... see more