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ISSN: 1411-6227    frecuency : 4   format : Electrónica


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Volume 17 Number Vol 17, No 1: January-June 2016 Year 2016

8 articles in this issue 

Lloyd Kevin Co Abrigo,Rodiel C. Ferrer

This study determines the relationship between the impairment decision, as well as its magnitude, and two earnings management motivations, namely increasing management compensation, and meeting debt requirements. The computation of value in use in the imp... see more

Pags. 1 - 21  

Sahlan Hasbi,Kuncoro Hadi

The purpose of this study was to determine whether the pattern of housing financing murabaha or conventional mortgages can overcome the volatility of house prices after the maturity of the financing. The data used is the housing finance murabaha installme... see more

Pags. 22 - 41  

Caesar Marga Putri

The purpose of this research is to examine empirically the effect of reporting channel (anonymous and non anonymous) in the structural model and the effect of religiousity level on individual intention to report wrongdoing act. The design used in this exp... see more

Pags. 42 - 52  

Wahyu Manuhara Putra,Muh. Alfian

This research is motivated by the importance of accounting software in the micro finance institutions led by UPK that has an important role as a catalyst for poverty alleviation. Various data dan field observations indicate that the financial system vario... see more

Pags. 53 - 65  

Ni Komang Anggreni,Nyoman K. A. M. Putra,I Nyoman Putra Yasa

This study aims to knows the effect of tax management, managerial ownership, institutional ownership to earnings quality a company listed on Indoneisa Stock Exchange.  This study focused on manufacturing companies listed in Indonesia Stock Exchange f... see more

Pags. 66 - 78  

Nurmala Ahmar,Nuraini Rokhmania,Agus Samekto

The aim of this study was to investigate the impact of inplementasi International Financial Reporting Standards (IFRS) on accrual earnings management and real earnings management. Adoption of accounting standards have an impact on the way of assessment, m... see more

Pags. 79 - 92  

Irman Mamulati,Iwan Triyuwono,Aji Dedi Mulawarman

Research is aimed to disclose the meaning of human resource as the intellectual assets. This study used a qualitative paradigm interpretive phenomenological to interpret the human resources as the intelectual assets in Amal Usaha Muhammadiyah. Result of r... see more

Pags. 93 - 103