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Volume 2 Number 2 Year 2018

5 articles in this issue 

Budianto Budianto, Zainal Putra, Eka Suci Wahyuni

The main problem to be studied in this research is whether the variable of intellectual capital and profitability give positive influence in increasing company value in Indonesia Stock Exchange (IDX). The purpose of this research is to test empirically th... see more

Pags. 1 - 10  

Arfah Habib Saragih

State revenue from the taxation sector remains dominating over revenue from other sources. This revenue will be constantly increased in the future. In so doing, the Government has issued the Minister of Finance Regulation Number 169/PMK.010/2015 (PMK-169)... see more

Pags. 11 - 19  

Indah Suryani, Dahlia Pinem

State revenue from the taxation sector remains dominating over This research is conducted to test the effect of variables Profitability, Audit Opinion, and Ownership Structure of the Timeliness of Financial Statement in the all companies Infrastructure, U... see more

Pags. 20 - 30  

Yuyun Yunengsih, Icih Icih, Asep Kurniawan

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, net profit margin, debt to equity ratio, kepemilikan manajerial, dan reputasi auditor terhadap praktik perataan laba (Income Smoothing) (studi kasus pada perusahaan manufaktur yang terdaft... see more

Pags. 31 - 52  

Fira Agustin, Asri Suangga, Bambang Sugiharto

Penelitian ini betujuan untuk menguji pengaruh premium growth ratio, risk based capital dan hasi investasi terhadap profitabilitas pada perusahaan asuransi umum yang terdafatar di Bursa Efek Indonesia tahun 2010-2014. Populasi penelitian ini adalah perusa... see more

Pags. 53 - 65