10 articles in this issue
ANDI MIRDAH, AGUS INDRA TENAYA
The success of an organization to operate in a complex and tight competition is verymuch determined by several factors. Global business changes phenomena havedemanded the companies to be more critical. Only those having global competitiveadvantage would s... see more
KETUT BUDIARTHA
Income is the key factor in valuing operational capability of acompany. Failure in maintaining and using the income will cause failureof the company. Therefore, a thorough understanding about incomewould be necessary to avoid mistakes in income based-deci... see more
DODIK ARIYANTO
The implementation of information system technology in a company shouldconsider user capability to be useful in supporting duty completion, and thusimprove individual performance. Another important factor is user’s trust inreliability of the technology. T... see more
NI PUTU EKA DESYANTI, NI MADE DWI RATNADI
Internal controller is crucial in developing effective internal controlstructure of Bank Perkreditan Rakyat. Because of the important role ofinternal controller, s/he must be independent, has sufficient professionalcompetencies and working experiences.Thi... see more
I G. A. EKA DAMAYANTHI
This research examines the effect of existence of audit committee andqualified auditor on the relationship between company’s size and leverage,and earnings management. This study is motivated by inconsistence resultsof previous studies on this topic. Supp... see more
AGUNG SUARYANA
This research examines earnings response coefficient (ERC) ofcompanies applying conservatism and more optimistic accounting.Conservatism accounting practices are expected to affect companies’ ERCindirectly. Conservative accounting would influence earnings... see more
SEFCHO RIZAL, M.M. RATNA SARI
Capital is an important component that determines company’s operation. Issuingstock would be effective if it can add value to the company economically. One approach thatcan be implemented for company valuation is Economic Value Added (EVA), which takes in... see more
NANIEK NIVIARI
Performance measurement is important factor for enterprises. Performancemeasurement can be used to evaluate enterprises effectiveness and to arrangereward sysem. There are many tools for performance measurement such as SixSigma and Balance Scorecard. This... see more
RATNA CANDRA SARI, ZUHROHTUN ZUHROHTUN
Previous empirical research on informativeness of earnings hasfocused on stockholders, and has not examined earnings informativenessfor stockholders and bondholders. Stockholders are residual claimantsand bondholders are fixed claimants, the informativene... see more
I MADE SUKARTHA
The main accounting issue in this research which can trigger wealthtransfer from acquiring company’s shareholders to target company’sshareholders is earning management that was done during the lastpublication before the acquisition. Therefore, the purpose... see more