10 articles in this issue
Harjanti Widiastuti
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Tri Utami,Indra Wijaya Kusuma
The objectives of this study are to examine the effect of investor protection and ownership structure to the relationship between IFRS adoption and earnings quality in Asian companies. Asia is chosen because it has unique characteristics, one of them is o... see more
Rudy Suryanto,Yosita Indriyani,Hafiez Sofyani
This study aims to examine the influence of experience, workload, profesional skepticism, and personality type NT (Intution-thinking) toward the ability to detect fraud of auditors. The intensive search using the Rasch model approach developed by George R... see more
Barbara Gunawan,Rahadien Pamungkas,Desi Susilawati
This research aims to find predictors model of Financial Distress which are the most accurate in predicting the condition of Financial Distress at manufacturing companies. The populations/objects in this research are all of the manufacturing companies tha... see more
Erni Suryandari,Imelda Puspita Arisanti
This study attemps to determines the effects of variable implementation of IFRS 8 which differs in IFRS 8 positive frame, IFRS 8 negative frame, PSAK 5 positive frame, and PSAK 5 negative frame toward non profesional investor’s interpretation. This experi... see more
Hasanati Hasanati,Akram Akram,M. Irwan
This study aims to examine and find the empirical evidence the effects of Supervisory Action, Task Complexity, and Auditor’s Profesionlism toward Auditor’s Job Satisfaction. The samples of this study are the Internal Control Officers (APIP) in Regional In... see more
Baiq Nurrizkiana,Lilik Handayani,Erna Widiastuty
This research aimed to examine the influence of the financial statements presentation and accessibility toward transparency and accountability of regional financial management, followed by examine the influence of transparency and accountability of ... see more
Dwi Anugrah Putra,Prayitno Basuki,Sri Pancawati Martiningsih
The purpose of this study is to analyze the effect of human resources capacity, budget planning, budgeting politics and public policy to the synchronization of APBD document and KUA-PPAS document, with the public transparency as moderating variable. The p... see more
Rahma Wijayanti,Vera Diyanty
This study examines earnings quality and the effects of Corporate Governance (CG) towards earnings quality in Islamic and Conventional Banks. Earnings quality in this study analyzed by investigating earnings volatility that affect the predictability of ea... see more
Niluh Putu Dian Rosalina Handayani Narsa,Kadek Pranetha Prananjaya
This study aims to examine the relationship of two factors, namely internal factors (based on the individual characteristics: personal moral philosophy which is consisting of idealism and relativism, education level, gender and age) as well as external fa... see more