15 articles in this issue
Tengku Muhamad Hasan As’ari,Rizal Yaya
Poor financial performance in some State-Owned Enterprises (SOEs) in the last decade have been at public’s concern. This study aims at analyzing the influence of capital contribution, asset growth, liqudity, and state ownership on financial performance of... see more
Endang Dwi Wahyuni,Indah Oktavia
This research aims to empirically prove the effect of enterprise risk management disclosure on company value with profitability as a moderating factor. The object of this research is the utility, transportation, and infrastructure sector companies in the ... see more
Nazaruddin Malik,Mudrifah Mudrifah
This research aims to analyze the effect of High Involvement Work System (HIWS) and technologies adaption on the performance in Indonesian banking sector and also determine whether the perceived leadership behavior successfully moderating the effect of HI... see more
Agnes Utari Widyaningdyah,Luandre Ezra
EERP is a software package which already changed the way data is collected, disseminated, and used. ERP systems also have built-in control which in every transaction is supervised carefully. However, only a few findings in accounting empirical research re... see more
Anna Kania Widiatami,Badingatus Solikhah,Ida Nur Aeni
This study aims to investigate whether the Government Regulations No 20 the Year 2015 regarding the rotation of auditors will affect auditor independence. This study conducted observations on mining companies listed on the IDX by dividing into two observa... see more
Agus Triyani,Suhita Whini Setyahuni,Kiryanto Kiryanto
This paper aims to investigate the effect of environmental, social, and governance (ESG) disclosure on firm performance, which is measured by ROE. We also analyze the role of CEO tenure on the relationship between ESG disclosure and ROE. We used 159 sampl... see more
Zaenal Fanani,Linda Suci Alfiyanti
This study aims to determine the effect of board gender, political connection, military experience, and board activity to the corporate reputation for the year 2014-2016. The population in this study are companies which listed in Indonesia's Top 100 Most ... see more
Indayani Indayani,Vina Yunisdanur
This study aims to examine the effect of retaliation, status of wrongdoers, the level of wrongdoing seriousness, and organizational climate on whistleblowing intentions. The population in this study were Civil Servants (PNS) who work in the financial sect... see more
Nur Fajri,Irwan Taufiq Ritonga
The purpose of this study is to analyze whether there is relationship between level of local government internal auditor (LGIA) capability and local government financial management (LGFM) quality. Furthermore, this study also identifies factors affecting ... see more
Melinda Lydia Nelwan,Christo Simatupang,Billy Ivan Tansuria
This study examines the value relevance of accounting information. This study investigates whether accounting information has impact on the share prices. In addition, it examines whether earnings management moderates the value relevance of accounting info... see more
Nur Fitry Latief,Fitria Ayu Lestari Niu
This study aims to determine the effect of accounting information and psychological factors on investor decision to invest in the capital market. The data come from questionnaire with a Likert scale measurement tool. The object was the investors of PT MNC... see more
Masiyah Kholmi,Attika Dewi Shaqinnah Karsono,Dhaniel Syam
This study aims to examine the effect of environmental performance, company size, profitability on disclosure of carbon emissions in non-service companies listed on the Indonesia Stock Exchange (IDX). The population of this study used non-service companie... see more
Muhammad Alif Kurniawan,Mienati Somya Lasmana,Santi Novita
The purpose of this study to test whether Corporate Social Responsibility disclosure can be used as a firms’ indication of the tax aggressiveness. Unlike the previous study, this paper uses both Effective Tax Rate Differences and Current Effective T... see more
Malinda Kharista,Bambang Purnomosidhi,Imam Subekti
The purpose of this study to examine the influence of governance toward an expropriation practice in Indonesia and to examine the institutional ownership that acts as a moderator in strengthening the effect of corporate governance toward an ex... see more
Aditya Pandu Wicaksono,Reny Lia Riantika,Riana Mahfuroh
The spirit of Sustainable Development Goals encourages people and institutions including universities to take an active role to attain the goals such as performing sustainable behavior. This research, therefore, is conducted to predict the factors underly... see more