10 articles in this issue
Dedi Kusmayadi,Iwan Hermansyah
This study aims to determine: the effect of the role of the commissioners, to the implementation of the principles of good corporate governance, the influence of the role of the commissioners and the implementation of the principles of corporate governanc... see more
Agustina Agustina,Sulia Sulia,Rice Rice
This study examine the influence of debt to equity ratio, firm size, institutional ownership, public ownership, independent board and audit committee on profitability and the impact for earning management. Population for this study was 65 natural resource... see more
Wiwi Idawati
The aim of this research was to get the empirical evidence about the effect of professionalism, integrity, and audit fee on quality audit. This research uses causal-comparative method with primary data that acquired from the distribution of questionairres... see more
Indah Masri
The purpose of this research was to determine the effect of family ownership on real earnings management with corporate governance as a moderation variable in this relationship. This research is also looking at the role of accrual earnings management as a... see more
Bambang Pamungkas
This research meant to obtain a description on how much was the influence of the Indonesian’s Local Governments forwardness on the accrual-based Government Accounting System implementation to the quality of Local Government Financial Statements at the ear... see more
Doddy Setiawan,Murya Arief Basuki
This study aims to examine the role of the government internal auditor (APIP) on civil servant performance. Further this study analyze the effect of motivation (intrinsic and extrinsic motivation) as mediating variable between the role of the APIP on civi... see more
Rachmawati Meita Oktaviani,Ceacilia Srimindarti,Pancawati Hardiningsih
The purpose of this study was to examine and analyze the influence of money ethic, intrinsic and extrinsic religionsity against tax evasion. In addition to test and analyze the effects of intrinsic and extrinsic religionsity as moderating the relationship... see more
Ahmad Azmy
This research analyzes about the influence of financial performance ratio to profitability of Rural Bank of Sharia in Indonesia. Financial performance ratio variables are proxied by the Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financi... see more
Farichah Farichah
After going through initial public offering process, the company must trade its shares in the secondary market. Companies should conduct signaling to users, such as investors and potential investors by providing information that can be utilized as a basis... see more
Moh. Ubaidillah, Ari Kuncara Widagdo
The objective of this study is to examine the effect of auditor independence, group cohesiveness, and individual factors on internal audit effectiveness of regional inspectorates. In addition, this study also intends to examine whether group cohesiveness ... see more