10 articles in this issue
Rusdianto Rusdianto
This research aims to examine managerial preferences in the resource allocation process. This research used an experimental method to test whether resource availability, stakeholder claims, and managers’ affiliations to stockholders can influence the deci... see more
Chelsea Michelle Malau, Francis M. Hutabarat
This study aims to examine and analyze enterprise resource planning on internal control effectiveness in food and beverage companies. Enterprise Resource Planning (ERP) discussed in this study is the implementation of the ERP software in the company studi... see more
Yosua Febrian Putra Aditya, Aprina Nugrahesthy Sulistya Hapsari
The risk of fraud in managing village funds is increasingly proportional to the increasing amount of funds provided by the central government every year. One of the ways that the government can use to mitigate the risk of fraud is to implement local wisdo... see more
Abdul Hafiz Tanjung
This research aims to give an overview about taxation administration reform, taxtation knowledge and compliance taxable enterpreneur for VAT purposes descriptively, and whether there is or not an influence of taxation administration reform and taxtation k... see more
Puti Nurul Karimah, Fauzan Misra
Organizational support theory suggest that perceived organizational support may influence the employee's behavior and performance. This study aims to investigate the influence of the quality of the tax apparatus and perceived organizational support on eff... see more
Faviola Lady Anela, Andrian Budi Prasetyo
The objective of this study is to investigate whether ownership structure and corporate governance affecting the efficiency of investment of listed non-financial firms in Indonesia. Ownership concentration, managerial ownership, management stock option, a... see more
Komarudin Mustopa, Asep Kurniawan, Trisandi Eka Putri
This study aims to determine the effect of Attitudes, Organizational Commitments, Severity of Cheating Levels, Personal Cost of Reporting and Professional Commitment to whistleblowing intentions. Data collection techniques are questionnaires. The populati... see more
Vero Deswanto
Fraud is an act of fraud with a mechanism of action that is planned and carried out individually, in groups or in collaboration with other parties. The auditor profession is responsible for fraud detection. Increased emphasis on the grading system is need... see more
Ardela Soehartinah Gunawan, Icih Icih, Trisandi Eka Putri
This study aims to determine the effect of firm size, leverage, managerial ownership, listing age and audit committee on earnings persistence. The data used is data on banking companies listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The sa... see more
Mareska Nurani, Imas Nurani Islami
The aims of this study is to examine the direct effect of religiosity on taxpayer compliance level. Besides, this study also examines the indirect effect of religiosity on taxpayer compliance using the mediation variables of taxpayer morale. The data were... see more