10 articles in this issue
Calvina, Melinda Haryanto
This study aims to examine the influence of industry type, leverage, operational coverage on CSR Assurance and CSR Assurance impact on firm value. The population of this research is a public company contained in the list of Forbes Global 2000 in 2016. Sam... see more
Ahmad Azmy, Dea Restiya Anggreini, Mohammad Hamim
This study aims to examine the effect of Good Corporate Governance (GCG) on company profitability. The dependent variable are Return On Assets (ROA) and Return On Equity (ROE). The independent variable are Good Corporate Governance (GCG) represented by th... see more
Herman Ruslim, Michael
This study empirically examines the effect of capital structure, company growth, and profitability on firm value with inflation as a moderating variable in issuers in 2012-2015. The sample of this study was 245 issuers. The research method uses the Genera... see more
Syamsuri Rahim, Muslim Muslim, Asbi Amin
This research was conducted to examine the influence of red flags variables, auditor work experience and professional auditor skepticism on fraud detection. The test is to seek the influence of red flags variables and work experience on professional audit... see more
Margarita Ekadjaja, Henny, Agustin Ekadjaja
The use of derivative instruments can be used to control financial risk to be able to drive an increase in company value. The contribution of this study is to seek the relationship between variables that can increase company value, then increasing the val... see more
Rina Hartanti, Muhammad Nuryatno
The aim of the study is to examine the effect of tax sanction assertiveness factors, knowledge of taxation, taxpayer motivation, and the tax authorities’ service quality on the interest in using tax consultant services. Data was obtained by distributing 2... see more
Poppy Sofia, Ilya Avianti
The purpose of this study is to examine the Influence of Internal Control Activities and The Characteristics of The Audit Committee on The Quality of Audit Performed by aPublic Accountant Firm by conducting asurvey on General Insurance Companies in Indone... see more
Ming Chen
The purpose of the empirical study is to examine whether foreign ownership in moderating the relationship between company size and disclosure of intellectual capital. In this study, the variables of foreign ownership are measured by the amount of foreign ... see more
Andrew Gunawan
Basically, the purpose of this research is to examine empirically whether the Corporate Governance is the proportion of independent commissioners, the commissioners who have accounting capabilities, and the proportion of independent auditors can influence... see more
R. M. Oktaviani, R. Wahono, C. Srimindarti, P. Hardiningsih
Tax administration reform is a step taken by the government to increase the taxpayer compliance. This study aimed to examine and analyze the effect of e-Billing and e-Filing systems on the taxpayer compliance. In addition, it was also meant to test ... see more