12 articles in this issue
Endy Jeri Suswono,Dedi Budiman Hakim,Toni Bakhtiar
-
Dwi Ernawati,Y. Anni Aryani
The disclosure of related party transactions was required in the financial statements because it is potentially misused by controlling shareholders. This study aims to examine controlling shareholders, audit committee characteristics, and related party tr... see more
Yanthi Hutagaol-Martowidjojo,Hansi Joachim,Dellia Anggreni
Prior studies show that profitability is the main financial aspect that determines a firm’s dividend policy. To add to the Indonesian’ dividends literature, this study examines the role of earnings and tax as dividend policy in Indonesian listed firms. Th... see more
Tarjo Tarjo,Anang Suwito,Ifa Diah Aprillia,Greska Redielano Ramadan
This research examined the theory of planned behavior (TPB) as predictor whistleblowing intention. According to TPB, it is difficult to posit whistleblowing as actual behavior. Whistleblowing is more suited to be posited as intention. Intent means the lik... see more
Aliffianti Safiria Ayu Ditta,Doddy Setiawan
This study aim in describing the development of research on corporate governance in Indonesia. The sample of the study consists of 101 articles from 10 Indonesian accredited journals at 2007-2017 periods. This research applies to chart the field method th... see more
Hesty Juni Tambuati Subing,Rini Susiani
The weakening of the value of the rupiah against the US dollar has made Indonesia again experiencing economic crisis conditions. However, this condition did not make the performance of the banking sector share decline and vice versa, defeating nine other ... see more
Hotman Jefferson Simatupang,Lilik Purwanti,Endang Mardiati
Determining the decision of the company capital structure is a very important thing because it influences the development of resources potency and the sustainability of a company. Related to deciding on the capital structure, there is still different perc... see more
Adi Rahadi Putra,Robiyanto Robiyanto
There are many variables which will be influencing stock return. Some of those variables are come from the commodity market, such as gold, price and crude oil price changes, and also come from the exchange rate market. This study is about to test the effe... see more
Sophie Tiara Adriaty,Budi Purwanto,Wita Juwita Ermawati
Corporate governance drives the control function so that management could manage the corporate more effective. Good corporate governance could be the factor that boosts financial management to enhance profitability. This study examines the moderated effec... see more
Kiswanto Kiswanto,Novi Fitriani
Company value can be increased by minimizing the cost of equity capital. The cost of equity capital is the rate of return required by investors in accordance with company condition. The purpose of this study was to analyze the influence of earning managem... see more
Sweetly Mumu,Winstor Muloke,Alfian Maase
Redenomination can be understood as sanering which can cause significant economic turmoil. This understanding affects the way of view or public perception of government policy in implementing its policies. Differences in perception or perspective are know... see more
Nurlaila Firdani Fajri,Hermanto Siregar,Ferry Syarifuddin
The capital market has an influential role in the national economy of countries, including Indonesia. The capital market in Indonesia is regulated by the Indonesia Stock Exchange (IDX) with the new regulation number Kep-00113/BEI/12-2016 that focuses on f... see more