Journal title
ISSN: 1411-6227    frecuency : 4   format : Electrónica


      see all issue

Skip Navigation Links.

Volume 16 Number Vol 16, No 2: July-December 2015 Year 2015

7 articles in this issue 

Dwi Ratmono,Puspa Avinda Dwi Septiana

The objective of this study is to examine the influence of IFRS implementation on the audit delay. To focus on the impact of audit delay, this study controls the effect of company’s characteristics.  Characteristics of the company used in this study ... see more

Pags. 86 - 95  

Rahma Nurul Aida,Evi Rahmawati

The aim of the research is to analyze and to get the empirical prove on the intellectual capital influence which is measured with VAIC and intellectual capital disclosure using Singh and Zahn index (2008) to the company value (EPS) with the company perfor... see more

Pags. 96 - 109  

Made Aristia Prayudi,Made Narsa

The purpose of this study are to evaluate organization compliance level with Indonesian GAAP No. 45: ‘Financial Statement of Not-for-Profit Organization’, investigate preparers’ and users’ perceptions toward the standard; and determine whether or not ther... see more

Pags. 110 - 120  

Astia Putriana,Novita Weningtyas Respati,Chairina Chairina

The purpose of this research is to examine the effect of time pressure, audit risk, materiality, review procedure and quality control, need for achievement, and professional commitments on the auditor in premature termination on audit procedures. This res... see more

Pags. 121 - 131  

Farah Margaretha,Siti May Sari

The objectives of this research is to determine whether there are any significant differences between  male’s  and  female’s  financial  literacy  and  whether  age,  educational  level  and income le... see more

Pags. 132 - 144  

Erni Suryandari Fatmaningrum

The purpose of the research is to know the effect of intern controlling implementation, the utilize of information technology and total quality management on good governance application on amil zakat institution. The participants on this research are the ... see more

Pags. 145 - 154  

Putu Sukma Kurniawan

The presence of data mining problems caused by the explosion of data experienced by many organizations that have accumulated so many years of data (purchasing data, sales data, customer data, transaction data, and others). Examples of industries that use ... see more

Pags. 155 - 174