12 articles in this issue
Alhassan Musah, Eunice Adjei, Ibrahim Anyass Ahmed
Adoption of International Financial Reporting Standards (IFRS) is supposed to help enhance comparability of financial statement, improve the quality of financial reporting and accounting information of businesses in a country. This is expected to help imp... see more
Khoirin Azaro, Kurnia Ekasari, Kartika Dewi Sri Susilowati
This is the field of study that deals with accounting ethics. This turns out to be even more problematic because the emergence of cases involving the accounting profession within a few years has disfigured the credibility of the accounting profession. Eve... see more
Ajeng Tita Nawangsari, Mochammad Ilyas Junjunan, Resha Dwi Ayu Pangesti Mulyono
The aims of this study is to capture the development of sustainability reporting research using the Scopus Database. This study use bibliometric method to present quantitative result in capturing those development. There are several indicators used such a... see more
Marista Winanti Sutadipraja, Sri Setia Ningsih, Mardiana Mardiana
The purpose of this study was to examine whether there is an effect of current tax expense, deferred tax, deferred tax assets, and deferred tax liability on earnings management actions in consumer goods companies listed on the Indonesia Stock Exchange (ID... see more
Moses Garai Chamisa
Foreign Direct Investment (FDI) is a crucial factor to development in SADC, while at the same time corruption continues to be an obstacle to economic transformation in these countries. Empirically, studies provide controversial results on the effect of co... see more
Tri Maruli Sidabutar, Poltak Maruli John Liberty Hutagaol, Jasman Jasman
This study aims to analyze tax exemption and tax deduction policies on philanthropic activities in Indonesia and some other countries as a basis of recommendation in improving taxation policies to encourage philanthropic activities in Indonesia. Comparati... see more
Neni Marlina Br Purba, Handra Tipa
This research is intended to understand how the Fundamental Factors of Financial Rratios Against Share Pricees in LQ45 Companies listed on the Indonesia Stock Exchangge. Which includes fundamental factors, namely Return on Equity (ROE), Returnt on Asset (... see more
Yurike Rienika Chandra, Winanda Wahana Warga Dalam
The background of this research is to test the use of software accounting in the acquisition of student accounting knowledge. The method used in this research is laboratory experiments with instruments in the form of a questionnaire given directly to resp... see more
Hurian Kamela
There must be an awareness of the public regarding compliance in paying taxes. Tax is a state asset that is collected by the state for the common interest. The role of society in paying taxes must be accompanied by internal (within) the individual itself ... see more
Praja Hadi Saputra, Hamid Bone, Linayati Lestari
This study investigates the role of the degree of importance of using nonfinancial performance measures (in Balanced Scorecard) by superiors for performance evaluation in influencing employee performance through organizational commitment. This study adopt... see more
Mardianto Mardianto
The study was conducted with the aim of analyzing the effect of ownership structure, company size and company growth as an independent variables on earnings management as the dependent variable. Ownership structure is represented by proxies of ownership c... see more
Jonathan Steven John, Ricky Raharja Sudiono, Luciana Haryono, Yang Elvi Adelina
The research contributes to provide insights on how characteristics of board of directors can affect firm value by analyzing board characteristics such as gender diversity, age and educational background to firm value of public firms in Indonesia. Generat... see more