Jurnal Akuntansi dan Investasi  

Irwan Taufik Ritonga,Colin Clark,Guneratne Wickremasinghe

This study empirically examines factors affecting the financial conditions of local governments (LGs) in Indonesia. This study utilizes a quantitative approach to achieve the research objective. The theory used to achieve the objective is the theory of de... see more

Asaprima Putra Karunia,Payamta Payamta,Sutaryo Sutaryo

This paper seeks to find evidence accrual accounting implementation within local government in Indonesia. The evidence comes from the quality of financial statements published by the local government in Indonesia. The financial statements used in this stu... see more

Hafiez Sofyani,Randi Atmaja,Sri Budhi Rezki

The full autonomy given to village governments by the Indonesian government coming with the demand to establish Village-Owned Enterprises (BUMDes) brings both opportunities and challenges. The reason is that not all BUMDes which have been established coul... see more

Rintan Nuzul Ainy,Zuni Barokah

This study examines the correlation between corporate governance, environmental responsibility, and firm value in Indonesia and Malaysia. This study extends the literature in consideration of the role of environmental responsibility in indirect correlatio... see more

Erni Suryandari Fathmaningrum,Satrio Kusumo Yudhanto

The purpose of this study is to examine the influence of firm size, fixed asset intensity, liquidity, leverage, declining cash flow from the operation, and its impact on market reaction. The population in this study is manufacturing companies in Indonesia... see more

Krismiaji Krismiaji,Dwi Haryono Wiratno,Sidiq Ashari

This paper describes empirical evidence investigated the effect of ownership concentration and firm’s size on the accounting information value relevance. Ownership concentration (OC) is measured by Herfindahl index; firm's size is measured by a log of tot... see more

Peni Nugraheni,Lia Fauziah

The implementation of the corporate governance in managing Islamic insurance companies hopefully can support the performance of companies to provide the best services for consumers in accordance with the Islamic principles. Good performance related to tra... see more

Mirna Indriani,Aida Yulia,Nadirsyah Nadirsyah,Lisa Pira Ariska

This study aims to investigate whether personal costs, seriousness level of fraud and organizational commitment play a role in influencing whistleblowing intentions. It is also intended to prove whether organizational commitment has a mediating effect on ... see more

Ayu Aryista Dewi,Dodik Ariyanto

The issue of whistleblowing has attracted attention several decades ago until now. The interesting trigger for whistleblowing issues is the increase in the frequency or number of violations of organizations around the world and massive media coverage. The... see more

Elsje Kosasih,Atty Yuniawati,Verawati Suryaputra,Amelia Limijaya

This research aims at developing a model for calculating cost of laundry services performed by small-scale laundry businesses which incorporates environmental impact and costs into the model. The activity-based costing method is used to assign indirect co... see more