Jurnal Akuntansi dan Investasi  

Agustin Setya Ningrum,Ratna Wardhani,Aria Farahmita

The main purpose of this study is to investigate whether there is indirect negative effect of IFRS adoption level on earnings management, through an increase of analyst coverage. This paper is motivated by the fact that IFRS adoption could increase the nu... see more

Eva Herianti,Amor Marundha

The purpose of this study is to explore the effect of transfer pricing strategy and agency cost on financial reporting aggressiveness. This paper uses 61 manufacturing industries listed on Indonesia Stock Exchange from 2013-2017 through purposive sampling... see more

Saarce Elsye Hatane,Melinda Setiadi,Josua Tarigan

Abstract: The purpose of this research is to analyze the direct impact of corporate governance on intellectual capital and firm value. The intellectual capital has a role as the mediating variable between corporate governance and firm value. Two ASEAN dev... see more

Bima Cinintya Pratama,Hardiyanto Wibowo,Maulida Nurul Innayah

This paper aims to investigate the association between intellectual capital, research and development, and firm financial performance in an emerging market context, which is ASEAN. The effect of Intellectual Capital and Research and Development Intensity ... see more

Rediyanto Putra,Inneke Putri Widyani

This study aims to assess the behavior of earning management from an Islamic perspective. This research is a qualitative research using postmodern critical paradigm. This postmodern critical paradigm is done by using deconstruction approach. Deconstructio... see more

Dwi Irawan,Elvin Bastian,Imam Abu Hanifah

This study aims to examine the influence of knowledge sharing and organizational culture toward organizational performance with intellectual capital as intervening variable. The questionnaire was sent to 71 general managers of manufacturing companies, and... see more

Anik Puji Handayani,Rudy Badrudin

This study focuses on evaluation on Village Fund Allocation through on examining the effect of the Village Fund Allocation on Capital Expenditure, Economic Growth, Poverty, and Social Walfare. Using secondary data and purposive sample method, this study h... see more

Rizal Yaya,Halim Sri Suprobo

This study aims at examining and analysing factors that cause weaknesses in internal control system of provincial local government. Population of this study is all 34 provincial governments in Indonesia and the studied object is internal control weaknesse... see more

Etik Kresnawati,Ahmad Bunyan Wahib,Ruspita Rani Pertiwi

This study examine the argument of mental accounting theory that individuals will behave differently in treating money. More specifically, this study empirically test whether the difference in payment mode, cash and debit cards, will affect the amount of ... see more

Wihandaru Sotya Pamungkas,Tulus Haryono,Djuminah Djuminah,Bandi Bandi,Doddy Setiawan

Penelitian ini bertujuan untuk menganalisis pengaruh market timing ekuitas terhadap emisi saham baru dan struktur modal pada perusahaan diluar sektor keuangan yang melakukan IPO (Initial Public Offering) dan right issue (RI) di Indonesia mulai tahun 1990 ... see more