8 articles in this issue
Armi Sulthon Fauzi,Ni Ketut Suransi,- Alamsyah
The aim of this research is to test the influence of GCG and CSR on the firm’s value with profitability (ROA) as the moderating variable. This research uses Double Linear Regression Analysis. Causal research method was employed. 45 companies of manufactur... see more
Dewa Ayu Oki Asta Rini,- Akram,Lilik Handajani
The aim of research is to know the intellectual capital, corporate governance effect and company’s characteristic toward financial archievment at manufacture company by using partial lest square (PLS). The research was apllied in 38 manufacture company (2... see more
Ni Made Putri Utami,Endar Pituringsih,Biana Adha Inapty
This study aims to provide empirical evidence on earnings management practices on manufacturing companies listed in Indonesian Stock Market before and after IFRS convergence (2007-2011). Accrual earnings management (the level of discretionary accruals) an... see more
- Reskino,Issan Chairul Imam
This study is aimed to investigate the influence of deferred tax and institusional ownership on earning management. This research used the sample of manufactur industries listed in Indonesian Stock Exchange during 2010-2013 period. The number of manufactu... see more
Rizky Akbar Anwar,Muhammad Syafiqurrahman
The purpose of this study is to analyze whether tax knowledge can mediate the influence of tax socialization on tax compliance in UMKM Surakarta, and to know the influence of tax socialization on tax compliance direectly. The sampe... see more
Sjafrudin Redjab,Budi Santoso,Nur Fitriah
This research is aimed to analyze the differences and differences in the risk of market reaction investments in companies that perform earnings management measures with the trend of income increasing and income decreasing . Research carried out by the ana... see more
Ronald Tehupuring
Corporate governance is an issue related to the practice of tax avoidance and audit delay and will impact on the value of firm. Application of corporate governance expected to mitigate the asymmetry of information and increase the confidence of shareholde... see more
Galih Rhendra Putra,Heru Tjaraka
This research aimed to test whether there is the effect of changes in corporate income tax rate to return stock with deferred tax liabilities as an intervening variable. Changes in corporate income tax rates expected to have an indirect effect on stock re... see more