Jurnal Akuntansi dan Keuangan  

Hans Hananto Andreas

This study investigates the effect of auditor’s industry specialisation on the ERC of public companies listed on the BEI in the period of 2006-2010. The purpose of this study is to examine the relationship between audit quality as proxied by auditor’s ind... see more

Azilia Yocelyn,Yulius Jogi Christiawan

This study aims to examine whether the changes of cash flows and accounting profit, used by investors to make investment decision, reflected in the companies’ stock return. There are four independent variables includes in this study, that is cash flows fr... see more

Chairunissa Nindita,Sylvia Veronica Siregar

This study aims to examine the effect of public accounting firm size, measured by number of partners, number of auditor staffs, number of clients, and public accounting firm’s revenue, on audit quality (measured by the accruals quality and going concern a... see more

Nur Cahyonowati,Dwi Ratmono

This objective of this research is to explore the quality of accounting information before and after the adoption of IFRS on Indonesian Accounting Standards. This research explored the value relevance of earnings as one dimension of the quality of account... see more

Elisa Tjondro,Basuki .

This study uses bank loan data to examine the effect of (political tie) between the company and the government to on the assessment of companies financial leverage and profitability in the bank lending decisions in Indonesia. The numbers of samples are 14... see more