10 articles in this issue
M. Wahyuddin Abdullah, Andi Yuliana
This study aims to detail environmental costs based on the relevance and accuracy of the information, and formulate a green accounting reporting model based on the characteristics of the company. Qualitative research uses a constructivism critical approac... see more
Delfita Siagian, Sylvia Veronica Siregar
The aim of this research is to examine the effect of audit committee financial expertise (measured by audit committee experience in accounting, supervision, and financial)and audit committee status (relative to management) on earnings management. Ou... see more
Eza Gusti Anugerah, Erwin Saraswati, Wuryan Andayani
This research aims to analyze the influence of corporate social responsibility (CSR) reporting practices on CSR disclosure quality in Indonesia. This research used a sample of 103 companies across industries (except for natural resource companies) listed ... see more
Dekar Urumsah, Briyan Efflin Syahputra, Aditya Pandu Wicaksono
This research aimed to investigate the effects of moral intensity, organizational and professional commitment on whistle-blowing intention. This research employed quantitive approach using survey method by distributing questionnaries to the participants. ... see more
Caturida.M.Doktoralina, Dewi Anggraini,Safira, Shinta Melzatia
The sustainability report (SR) has become a necessity for companies. Its role is crucial for the development of a company because it includes both social and environmental aspects. However, there are still companies that have not properly conducted sustai... see more
Kharisma Nugraha Putra, Iwan Triyuwono, Lilik Purwanti
This research adopted the theory of planned behavior to examine the factors affecting the intentions fraudulent procurement of goods and services. The purpose of this research are to examine the effect of attitude toward behavior, subjective norm, a... see more
I Nyoman Wijana Asmara Putra, Ni Made Dwi Ratnadi
The objective of this research to test the effect of institusional ownership and committee audit characteristic on the informativeness of earnings. Especially this research to test the non-banking institusional ownership, banking institusional ownership, ... see more
Rio Monoarfa, Hais Dama
Abstract: This Study is aimed to find out: (1) the influence of time budget pressure and dysfunctional behavior to audit quality simultaneously, and (2) the influence of time budget pressure and dysfunctional behavior to audit quality partially. Populatio... see more
Rika Lidyah
This research empirically tested the factors of fraud occurrence in sharia banks based on fraud triangle theory, which is motivation, opportunity and rationalization must be fulfilled for the occurrence of fraud. This research develops indicators as a pro... see more
Nanik Ermawati, Zaenal Afifi
The purpose of this study is to analyze the factors that influence the willingness of taxpayers to take part in tax amnesty. The type of research used in this research is explanatory research which is testing hypotheses. The population used is an individu... see more