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ISSN: 1410-3591    frecuency : 4   format : Electrónica

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Volume 21 Number 2 Year 2017

10 articles in this issue 

Jenny Sihombing,Hisar Pangaribuan

The purposes of this study are to find out the effect of corporate governance structure on information asymmetry, to find out the effect of corporate governance structure on disclosure, and to find out the effect of disclosure on information asymmetry in ... see more

Pags. 156 - 169  

Harnovinsah Harnovinsah,Sustari Alamsyah

This study aimed to analyze the influence of profitability on the company's value, and determine whether this influence intervenes the value relevance of accounting information, investment opportunities and dividend policy, assuming that investors act rat... see more

Pags. 170 - 183  

Sarah Fitriani Istiqomah.P.P,Rahmawati Hanny Y

This study aims to examine and analyze the locus of control, turnover intention, time budget pressure, the performance auditor, leadership styles, organizational commitment to audit dysfunctional behavior. This type of research in this research is qualita... see more

Pags. 184 - 207  

Hendro Lukman,Sugim Winata

The purpose of this study is to see how the attitude, subject norms, perceived behavior control and intention to behavior for a career as a public accountant in the perception of accounting students at private universities in Jakarta by using the approach... see more

Pags. 208 - 218  

I Made Sudana,Ni Putu Nina Aristina

The development of family firms led to increase the funding requirement for expansion. Family firms can obtain funds from capital market by doing initial public offering (IPO). The aims of this research is to know the influence of CEO power using proxy of... see more

Pags. 219 - 231  

Wakhid Nanang Santoso,Doddy Setiawan

This study aims to investigate the effect of performance expectancy, effort expectancy, social influence, web self efficacy, perceived security controls, and perceived enjoyment on the intention to use the approweb by account representative at the Directo... see more

Pags. 232 - 252  

Zulkarnain Hakim,Lilik Handajani,Biana Adha Inapty

The aim of this research are to give empirical proof about: (1)the influence procedural juctice and moral obligation toward voluntary tax compliance. (2) the influence of trust within mediation influence between procedural juctice and moral obligation tow... see more

Pags. 253 - 277  

Nurainun Bangun

This study aimed to investigate the effect of budgetary participation on managerial performance in public sector organizations. This study also investigate whether Psychological Capital and perception on innovation mediate budgetary participation and mana... see more

Pags. 278 - 301  

Matthew Haryanto,Lina Lina

Generally, go public companies are belong to large-scale companies or even international ones. Mostly those companies have more than one business divisions, therefore the financial reports might be published in more than one segments. According to Financi... see more

Pags. 302 - 317  

Rachmawati Meita Oktaviani,Pancawati Hardiningsih,Ceacilia Srimindari

This study aims to examine and analyze the factors affecting income tax revenues with tax compliance as an intervening variable. The study consists of three independent variables that tax penalties, the service tax authorities, and awareness of the taxpay... see more

Pags. 318 - 335