6 articles in this issue
Sutaryo Sutaryo
This research is conducted to find out empirical evidence of the effect of role ambiguity, role conflict, and code of ethics compliance on the state internal auditor to state internal auditor independence in Jawa Timur. This research, which uses quantitat... see more
Bonifasius Hamonangan Tambunan, Budi Anshari Nasution, Halomoan Sihombing, Iskandar Muda
Many observers consider accountancy to be the most international of the professions, but differences between countries as to how they regulate accountancy have resulted in barriers which prevent the profession from meeting the changing needs of an increas... see more
Amir Hidayatulloh, Alia Ariesanti
The study aim is to analyze the motivation of taxpayers to join the tax amnesty program. Theory of planned behavior is used as an analytical tool to explain taxpayer motivation to join this government program. The reason for using TPB is because this theo... see more
Fadli Fendi Malawat, Sutrisno Sutrisno, Imam Subekti
The objective of this study is to analyze the effect of company’s ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance as moderating variable. The concept of expropri... see more
Eny Purwaningsih
The purpose of this research is to determinethe influence ofimplementation environmentalperformance onstock returnwith corporate governance as moderating variable. Cumulative Abnormal Return used as a proxy for stock return. Dataforthis research were obta... see more
Diqa Hazna Widya, Ati Sumiati
The purpose of this research was to study the significant effect of Managerial Ownership and Dividend Policy to Debt Policy The Non-Financial sector on Listed Companies in Indonesian Stock Exchange in 2015. The method used is quantitative descriptive surv... see more