Jurnal Akuntansi  

Rohmaida Lestari,Rizal Yaya

This research aims at examining determinants of whistleblowing intentions by civil servants. The subject of this research is civil servants who work at the Ministry of Finance in Yogyakarta Regional Office whom 79 were selected based on convenience sampli... see more

Hari Setiyawati,Yusuf S. Basar

This study aims to see the integration of accounting concepts in expressing corporate social responsibility and implementing good corporate governance, and achieving profitability level. This research is explanatory research intended to explain the causal... see more

Zarah Puspitaningtyas

The problems faced by small and medium enterprises (SMEs), one of which is lack of ability in business finance management. Businesses often feel confined in their ability to apply accounting because they are not yet accustomed to practicing accounting in ... see more

Oktavia Oktavia,Sylvia Veronica N.P. Siregar,Chaerul D. Djakman

This study aims to investigate the impact of Indonesian SFAS No. 50 and 55 (revised 2006) on the stock market’s ability to predict firms’ future earnings, which we refer to as stock price informativeness. Our proxy for the stock price informativeness is t... see more

Tasya Hilaliya,Farah Margaretha

This research examines the influence of Corporate Governance on Firm Performance measured by Tobin's Q and Financial Distress measured by Z-score. The samples used were 72 companies engaged in the manufacturing industry are listed on the Indonesia Stock E... see more

Anis Chariri,Indira Januarti

This study aims to identify the patterns and scope of integrated reporting and to examine the effect of audit committee characteristics (expertise and meeting) on elements of integrated reporting disclosed in the annual report of companies listed on the I... see more

Juniati Gunawan

This study aims to find out the influence of corporate social responsibility (CSR) and corporate governance (CG) with tax aggressiveness. Sample in this study is 42 with criterias: companies in Indonesia whichprovide sustainability reports in 2014 and obt... see more

Salis Musta Ani,Hotman Fredy

This research is motivated by the lack of literature on the disclosure of sustainable finance and the need on preparing for the financial services industry in Indonesia to start implementing sustainable finance. In addition, the background of this researc... see more

Syamsul Syamsul,Irwan Taufiq Ritonga

This study developed a research Beekes and Brown (2006) who found that corporate governance makes companies more informative (more transparent). This study aims to prove whether the same results were also found in environmental governance in Indonesia. Th... see more

Moermahadi Soerja Djanegara

The purpose of this study is to determine the effect of audit quality on the quality of local government financial statements (LKPD). The quality of the audit is measured by the proxy level of completion or follow-up on the recommendation of the audit res... see more

Enok Nurhayati,Lia Uzliawati

This study analyses Indonesia stekholders viewpoints on Intellectual Capital Disclosure items using Intellectual Capital Disclosure Index. Respodents on this research is narrow financial based stakeholders. Respondents rating showed high average scores of... see more