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ISSN: 1410-3591    frecuency : 4   format : Electrónica


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Volume 24 Number 1 Year 2020

10 articles in this issue 

Henny Wirianata

The objective of this research is to examine the empirical evidence of leverage, profitability, growth, and institutional ownership on earnings management in manufacturing companies listed in Indonesia Stock Exchange. This research used 54 listed manufact... see more

Pags. 1 - 20  

Yulia Frischanita, Yustrida Bernawati

This study aims to examine the effect of CFO demographics on financial statement fraud. The results contribute to companies for increasing CEO and CFO elections and corporate governance designed to prevent illegal actions. The sample in this study was man... see more

Pags. 21 - 36  

Antonius Singgih Setiawan

The growth effect of the hospitality industry is an increasingly strong competition. Management's focus on the use of strategic management accounting is an important key in anticipating competition. For this reason, this study needs to identify factors th... see more

Pags. 37 - 50  

Julia .

The accuracy in submission of financial statements is a condition where the company must accurately and timely calculate the report before being audited by public accountants. The purpose of this study was to Determine the effect of profitability, solvabi... see more

Pags. 51 - 66  

Diarany Sucahyati, Iman Harymawan, Tubagus Algan Roiston

This study aims to examine the relationship between family involvement and the readability level of the MD & A (Management Disclosure & Analysis) released by the company. This study uses 1795 final samples from firms listed on the Indonesia Stock Exchange... see more

Pags. 67 - 83  

Arif Widodo, Zaenal Fanani

This research is try to determine the effect of military background and political connections on earning quality with audit quality as a mediator. This research uses a quantitative approach using a sample of mining sector company that listing in Indonesia... see more

Pags. 84 - 99  

Muhammad Su’un, Hajering, Muslim

: This study aims to examine the effect of professional commitment and locus of control on the intensity of conducting whistleblowing through ethical sensitivity. The data in this study were obtained from 4 public accounting firms in Makassar. This study ... see more

Pags. 100 - 118  

Permadi Setyo Wibowo Sungkono

This study aims to identify perceptions of usefulness, convenience and attitude towards behavior in the use of e-filling. Data from this study were obtain through quesstionnaires distributed to the community in the category of technological stuttering and... see more

Pags. 119 - 135  

Raymond Dionysus, Agus Zainul Arifin

This study aims to verify of the relationship between Entrepreneurship Orientation and Market Orientation to Small and Medium Enterprise (SME) Performance, using the Resource Based View (RBV) theory approach. The research object used was SME entrepreneurs... see more

Pags. 136 - 153  

Edrick. P. Putra, Heru Tjaraka

The main problem of taxation in Indonesia still revolves around the tax compliance level, which is low, the problem of tax compliance is a classic problem faced by almost all countries. Departing from the general taxation problem, this study specifically ... see more

Pags. 154 - 168