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ISSN: 1410-3591    frecuency : 4   format : Electrónica

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Volume 22 Number 2 Year 2018

10 articles in this issue 

Irwan Taufiq Ritonga

The main objective of this study is to assess the quality of accrual accounting implementation in Indonesia local governments. In the context of Indonesia local government, to the author's knowledge, this study is the first in proposing a concept to asses... see more

Pags. 162 - 172  

Alex Johanes Simamora

This research is aimed to examine (1) effect of discretionary and innate accrual on earnings predictability (2) effect of market share and financial health on relationship between real earnings management and earnings predictability. This research use man... see more

Pags. 173 - 191  

Ajeng Pipit Fitriani,Sutrisno ,,Aulia Fuad Rahman

This research purpose is to test empirically and analyze the influence of zakat, qardh, murabahah, mudharabah, musyarakah, and corporate social responsibility (CSR) towards financial performance (ROA) Commercial Bank Syariah in Indonesia in 2012-2016 peri... see more

Pags. 192 - 209  

Galih Fajar Muttaqin,Windu Mulyasari

This study focuses on performance contracts and the use of performance measurement systems that can affect the performance of government organizations. Implementation of the Contract / Performance Agreement was only implemented in 2015, so it is worth inv... see more

Pags. 210 - 221  

Danella Rachel Muljono,Kim Sung Suk

This research investigates the impact of financial distress on the magnitude of different earnings management approaches, namely real earnings management and accruals earnings management. This research utilizes a total of 2002 firm-year observations from ... see more

Pags. 222 - 238  

Sofia Prima Dewi,Cynthia Cynthia

The purpose of this study was to obtain empirical evidence about the influence of liquidity, corporate social responsibility, earnings management, and firm size against tax aggressiveness on manufacturing companies listed consistently in the Indonesia Sto... see more

Pags. 239 - 254  

Hendro Lukman,Viviani Harun

The purpose of this study was to determine the effect of pressure, opportunity and razionalitation (The fraud triangel) to detect fraud on the perception of the external auditor and the internal auditor. This research carried out many acts of fraud in com... see more

Pags. 255 - 265  

Dina Juliani,Ratna Wardhani

This research aim to exmine the effect conservatisme on investment efficiency and agency cost as moderating variable. This research is conducted on public companies doing megers and acquisitions in Indonesia, Singapore, Malaysia, Vietnam, Philippines and ... see more

Pags. 266 - 278  

Nurainun Bangun,Yuniarwati Yuniarwati,Linda Santioso

The purpose of this research is to analyze the effect of corporate governance, profitability, and foreign ownership on dividend policy. This research uses manufacturing company listed in Indonesia Stock Exchange for the period 2014-2016 as the population.... see more

Pags. 279 - 288  

Rudy Suryanto,Azkia Fiki Sani,Hafiez Sofyani

The study aims to examine the influence of personal and situational scepticism on audit judgement. Situational scepticism can be presented by audit experience from previous years (Client-Specific Experience). The study uses an experiment 2x3 factorial des... see more

Pags. 289 - 304