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ISSN: 1411-6227    frecuency : 4   format : Electrónica


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Volume 12 Number Vol 12, No 1: January-June 2011 Year 2011

7 articles in this issue 

Makhdalena Makhdalena

Accounting manipulation that occurred in recent years makes accounting experts to focus on internal control issues. The experts agree that internal control is an important issue through a substance that can be given by the internal control. Internal contr... see more

Pags. 1 - 14  

R. Widdie Andriyanto,Mega Metalia

The purpose of this research is proofing empirically whether any differences the completeness level of disclosure between high-profile industry and low-profile, along with detecting to the best of the completeness level of disclosure in various company of... see more

Pags. 15 - 35  

Suryo Pratolo

Regional autonomy that has long been the aspiration of the people had been executed after successfully fought for reform. After implemented, which should be considered is whether the regional autonomy that has been running for 4 yaers really can fullfil p... see more

Pags. 36 - 59  

Alek Murtin,Mayang Darpito

This research aims at examining the effect of board's knowledge about budget and board's performance toward local expense and income budget supervision: participation of society as moderating variable. The independent variable in this research was the boa... see more

Pags. 60 - 71  

Emile Satia Darma,Rita Rita

The purpose of this research is to find out the factors affecting the financing level of sharia banks. This research uses monthly financial reports Islamic Commercial Bank Foreign Exchange 2006-2009 period as the object of research. To analyze the data us... see more

Pags. 72 - 87  

Afrizal Tahar,Maulida Zakhiya

The purposes of this research is to verify, firstly what is the Local Government Revenue (PAD) has positive impact toward regional sufficiency, and what is the General Allocation Fund (DAU) has negative impact toward regional independent. Secondly, what i... see more

Pags. 88 - 99  

Erni Suryandari,Putria Yunitha

The purpose of this study is to examine the usefulness of earnings and goodwill amortization by comparing the earnings before goodwill and the reported earnings (which include goodwill amortization). In addition, this study also investigates whether goodw... see more

Pags. 100 - 109