12 articles in this issue
Doddy Setiawan, Elisa Apriliani Andriyanto
This research aims to examine the effect of family commissioners and independent commissioners on risk disclosure using Indonesian firms that engaged in initial public offering (IPO). This research uses multiple regression analysis to test the effect of f... see more
Made Gede Wirakusuma
Tax consultants are indispensable as associates of the Direktorat Jendral Pajak to help in raising awareness about the importance of taxpayer compliance. This study aims to determine the influence of experience on the relationship between idealism and pro... see more
Fadhli Azhari, Muhammad Nuryatno
The purpose of this research is to find the role of audit opinion as a moderator of the effects of profitability, firm size, institutional ownership, and audit committee on the timeliness of financial reporting on manufacturing companies listed on the Ind... see more
Caesar Marga Putri, Indah Wirantika Susanti
This research experimentally compares the influence of budget-based contracts and social incentives on individual performance. This paper compares two different types of budget-based contracts, budget-linear and budget-fixed, along with social incentives ... see more
Dodik Ariyanto, Ayu Aryista Dewi
This study aims to examine the effects of incumbent opportunistic behavior on budget compilation related to the simultaneous election of regional heads (pemilukada) in regencies, cities, and provinces in Indonesia in 2017. In addition, the ... see more
Kalvarina Sabatini, I Putu Sudana
The study aims to determine the effect of Corporate Social Responsibility disclosure on firm value and to determine earnings management moderate the effect of Corporate Social Responsibility disclosure on firm value. Agency theory used in t... see more
Yeyen Komalasari, I Gde Ary Wirajaya, Maria Mediatrix Ratna Sari
This study aims to understand how Balinese career women harmonize accountability practices. The study uses the interpretive paradigm and phenomenological approach to obtain a description of individual meaning and behavior comprehensively. The key informan... see more
Gerianta Wirawan Yasa, Ida Bagus Putra Astika, Ni Made Ayu Widiariani
Study aims to obtain the empirical evidence about the influence of accounting conservatism, investment opportunity set, and good corporate governance on earnings quality of corporates in the Indonesia Stock Exchange. These three factors will certainly aff... see more
Budhi Setiya Yoga, Agung Dinarjito
This study aims to examine whether public accountants’ workload, new clients, and size of clients influence the occurrence of audit deficiencies conducted by public accountants on the basis of the data collected by the Finance Professions Supervisory Cent... see more
Gabrielle Gabrielle, Agus Arianto Toly
This study aimed to investigates the effect of greenhouse gas emissions disclosure and environmental performance on firm value. The samples were companies participating in the Performance Rating Assessment Programme on Environment Management (PROPER/Progr... see more
Hasan Mukhibad, Meyliani Eka Setyawati
This research aims to analyze the effect of age, size, managerial ownership, and leverage on Intellectual Capital Disclosure (ICD) with earnings per share as a moderating variable. The population of this research is companies listed on the LQ 45 Index. Th... see more
Anak Agung Istri Pradnyarani Dewi, Made Sudarma, Zaki Baridwan
This study aims to explore how the natural shape of the dilemmas in tax consulting and how the experience of overcoming dilemmas, is felt especially when doing tax planning. The qualitative method has been used with the interpretive paradigm according to ... see more