10 articles in this issue
Amilin Amilin
The purpose of this study to examine the impact of the implementation of Good University Governance Principles on managerial performance in the practice of participatory-based budget management. The units in UIN Syarif Hidayatullah Jakarta as the populati... see more
Memen Kustiawan
The Influence of Internal Control and Audit Findings Follow-up Toward the Quality of Financial Statement Which Imply in Preventing Fraud. This research aimed to find out the influence of internal control and audit findings follow-up toward the quality of ... see more
I Putu Sugiartha Sanjaya
The purpose of this study is to investigate the impact of cash flow rights leverage of controlling shareholder on performance. The ownership of common stock has some rights such as control rights and cash flow rights. Control rights are the rights of comm... see more
Titiek Puji Astuti,Y Anni Aryani
This study aims to determine the trend of tax avoidance manufacturing company in the long term. From the analysis of the trend of tax avoidance within relatively long period can be known how fluctuations in the increase or decrease in tax avoidance that o... see more
Gerianta Wirawan Yasa,Ni Luh Ayu Sukrisna Dewi
The purpose of this study was to determine empirical evidence influence of free cash flow, leverage, institutional ownership, foreign ownership and dividend policy on agency cost. Agency relationships inflict agency conflicts that trigger agency cost. Thi... see more
Hanna Hanna,Melinda Haryanto
Tax revenue in Indonesia until 2014 contributed approximately 78% of total state revenue. This shows that the tax is important both for the country as a source of income, as well as for the company as a taxpayer. For companies, the tax to be paid is a bur... see more
Dewi Fitriyani,Wiwik Tiswiyanti,Eko Prasetyo
The aims of the study were to describe the practice of good corporate governance, to measure performance on PDAM with balanced scorecard, and to find out the correlation between the practice of good corporate governance to performance. This study conducte... see more
Herni Kurniawati,Fanny Andriani Setiawan,Septian Bayu Kristanto
Timeliness is one of the indicators used in the measure how quickly and accurately a company in publish financial reports in the context of decision making for investors. The information presented on time is considered able to provide a description of the... see more
Farah Margaretha,Evi Afriyanti
The aims of this research is analyze the effect ofcorporate governance to firm performance of non financial services industry listed in Indonesia Stock Exchange. The sample used as many 37 companies period 2010-2014. The dependent variable in this researc... see more
Afrah Junita,Syukriy Abdullah
The purpose of this study was to examine the effect of fiscal pressure (fiscal stress) and the size of the legislature (Legislature size) to change the budget at the district and city in North Sumatra. Results obtained from the model predictions showed th... see more