Jurnal Akuntansi  

Jenny Sihombing,Sukrisno Agoes,Urip Santoso

This study used data of manufacturing companies listed on the Jakarta Stock Exchange (JSX) as   unit of analysis. The purpose of this study is to find out the influence of voluntary disclosures and audit quality on information asymmetry. This st... see more

Hesy Erlisa Frasti,Elvanya Purba Dita,Euodia Pracinthea,Ade Syahputra,Arini Widyawati,Santoso Tri Hananto

This study aimed to examine the effects of  regent/ mayor  characteristics on financial statement of local government’s audit delay in Indonesia. Regional head are characterized by age, educational background, executive work experience, and educ... see more

Luh Komang Merawati,I Nym Kusuma Adnyana Mahaputra

Morality, Internal Control and Gender in Fraud.University is an economic entity which is required to be accountable and transparent in funds management. Accountability can be indicated through financial reporting that is free from fraud. Fraud refers to t... see more

Wahyuni Wahyuni,Gideon Setyo Budiwitjaksono

The financial statements are structured representation of the financial position shows the financial performance of an entity. On the other hand, the Financial Services Authority in Indonesia gave the sanction to capital market players for cheating Financ... see more

Siti Amerieska

Persepsi dan fokus dalam akuntansi perlu adanya pergeseran paradigma dalam menghadapi turbulence ekonomi (kondisi ketidak pastian usaha).Peran seorang akuntan tidak hanya sekedar sebagai compliance driver, yang memiliki tugas menyusun laporan keuangan saj... see more

Gatut L Budiono,Agnesya Firdayasa

The purpose of this research was to measure the effect of exchange rate volatility on the companies’ profit in food and beverages sub sector with revenue and expenses as an intervening. The analysis technique used in this research was regression and path ... see more

I Cenik Ardana,Elizabeth Sugiarto D,Yuniarwati Yuniarwati

Specifically, the purpose of this study is: (1) to test the validity and reliability of the measurement model of Fisher's spiritual well-being (SWB) construct (2010); (2) to test the validity and reliability of the measurement model of Forsyth’s ethical o... see more

Antonius Singgih Setiawan,Rahmawati Rahmawati

This study aims to test whether the star rating as parameter of level hotel to bring a better impact on the implementation of strategic management accounting role in the management of the hotel business. Using a sample of 66 respondents General Manager/Le... see more

Ngadiman Ngadiman,Felicia Felicia

The purpose of research is to determine the influence of tax extensification, tax intensification, non-taxable income increases, and tax holiday to individual tax income. This research was conducted to 100 individual taxpayers respondents in Jakarta Barat... see more

Marthalia Putri,Yuliansyah Yuliansyah

The aim of the study is to investigate the extent to which reliance on multiple performances measures (RMPM) leverages employee productivity. Assuming that this relationship exists when an employee has a high level of loyalty, we survey nurses and doctors... see more