20 articles in this issue
Titi Purbo Sari,Dian Indriana Tri Lestari
Meningkatnya berbagai kasus skandal akuntansi di dunia menyebabkan berbagai pihak berspekulasi bahwa manajemen telah melakukan kecurangan pada laporan keuangan. Penilaian faktor risiko kecurangan banyak yang mengadopsi beberapa standar pengauditan mengena... see more
Heri Susanto,Nur Kholis
Penelitian ini bertujuan untuk menganalisis fenomena emansipasi di era modernitas saat ini. Penelitian-penelitian yang berkaitan dengan isu gender dalam akuntansi dan keuangan sudah banyak dilakukan. Tetapi penelitian tersebut lebih bersifat menilai berb... see more
Mispiyanti Mispiyanti
Some previous studies also show different results (research gap) about the factors that influence the value of the company. This study is to find out how the influence of capital structure, capital expenditure, profitability and dividend policy on corpora... see more
Devi Safitri,Sem Paulus Silalahi
This research is aimed to examine empirically effect of fiscus service quality, tax regulation comprehension, and e-filing system implementation on Small Medium Enterprises (SMEs) Personal Taxpayer obedience, with taxation socialization as moderating vari... see more
Suhesti Ningsih,Wikan Budi Utami
The company's financial performance is a benchmark for the success of managers in running a company. This study aims to determine the effect of operating leverage and capital structure partially or simultaneously on financial performance in the Go Public ... see more
Bayu Adi,Moh Afrizal Miradji
According to Hidayat (2013) in terms of financial statements, there are many contradictions within the company and the many interests that exist within the company in preparing financial statements to prepare their taxes to be compiled as Corporate Tax In... see more
Hani Sri Mulyani,Endah Prihartini,Dadang Sudirno
Tax has two points of view, for the government tax is a source of state revenue that has the largest contribution, but for tax companies is a burden that must be paid. Often companies do tax planning strategies so that the tax burden that must be borne by... see more
Budiyono Budiyono,LMS Kristiyanti
Accounting students have a fairly strong relationship with the problem to be studied, so researchers use accounting students as research subjects. The ethical attitude of accounting students is considered important because accounting students as prospecti... see more
Yessy Aryanti Lestari,Yustrida Bernawati
This study aims to explain the role of internal auditor effectiveness in preventing and detecting fraud. The significance costs incurred due to fraud encourages the importance of strategies to overcome. Internal auditors as one of the functions of an inde... see more
Yasir Maulana
An extraordinary event that causes shock can affect volatility which causes asymmetric variance and error or commonly called asimetric shock / effect. This paper aims to analyze the volatility of stock returns of PT ANTAM (Persero) Tbk and PT Adaro Energy... see more
Singgih Tiwut Atmojo
The purpose of this study is to find out how Accounting Information Systems are applied to UMKM and how to apply Accounting Information Systems that are effective for UMKM. The form of research is a case study research with data collection techniques usin... see more
Aprih Santoso,Sri Yuni Widowati,Emaya Kurniawati
The purpose of this study is to evaluate the effect of : (1) Firm Size on Profitability (ROA). (2) Firm Size on Capital Structure (DER). (3) Profitability (ROA) on Capital Structure (DER) in the Manufacturing Sector Automotive Companies and Components on... see more
Desy Nur Pratiwi,Yuwita Ariessa Pravasanti
The government provides village funds to improve the welfare of rural communities and equitable development. The purpose of this study was to examine internal and external factors that influence the use of Siskeudes. This study uses primary data in the fo... see more
Ismunawan Ismunawan,Eko Triyanto
Penelitian ini bertujuan untuk mengetahui faktor-faktor penentu audit judgment pada kantor akuntan publik yang berada diwilayah Surakarta dan Yogyakarta. Terdapat 7 Kantor Akuntan Publik yang bersedia menjadi objek penelitian. Uji instrument yang digunaka... see more
Sofiana Istinfarani,Fika Azmi
This study aims to examine the determinants of the level of efficiency of banking performance as measured by the non-parametric Data Envelopment Analysis (DEA) method. The determinants of the level of efficiency in banking performance include bank size, C... see more
Fahrul Imam Santoso,Widiyanti Kurnianingsih
In order to realize public awareness of the environment, through PP No.13 of 2012 regarding the need for a paradigm shift in waste management, the government through the village level government promoted the garbage bank program as a form of government co... see more
Dewi Murdiawati
This research would like to examine the factors that can influence the selection of careers in the future of accounting students, especially to choose the profession as a public accountant. This research uses a quantitative approach with a questionnaire m... see more
Agni Astungkara,Rochmi Widayanti
The pattern of accounting education at the university level is often direct the student to fulfill positions at established companies or institutions. The competencies held by accounting graduates should also be directed to support a country's economy thr... see more
Septarina Prita DS,Siti Maria Wardayat,Endah Liyati,Ananda Firly MS
This study aims to analyze the profile (profiling) of corruptors in Indonesia. This research was conducted because it saw the problem of corruption in Indonesia as endless. Many government officials from the central government to local gov... see more
M. Hasan Ma'ruf,Sri Supatminingsih
Penelitian ini bertujuan untuk menguji pengaruh kesadaran wajib pajak, tingkat pemahaman pajak, pelaksanaan sanksi dan kualitas pelayanan terhadap kepatuhan pajak dalam membayar pajjak bumi dan banunan (PBB). Teknik pengambilan sampel dalam penelitian in... see more