10 articles in this issue
Ni Nyoman Sawitri, Agus Zainal Arifin
The aim of the study on the financial behavior of youth employees is to review the impact of financial capability, income on financial behavior in evaluating the financial position. The main target of this study is mediating the evaluation of financial be... see more
Darwis Lannai, Muslim Muslim
The purpose of this study is to examine the effect of experience, independence, implementation ethic and workload to fraud detection. Collecting data in this study using a questionnaire instrument with a sample of 52 auditors KAP in Makassar city using th... see more
Puteri Alfarisa, Iman Harymawan
This article aims to examine the relationship between independent commissioners and nomination and remuneration committee (KNR) and their interaction with directors’ compensation using companies listed on the Indonesia Stock Exchange (BEI) and ordinary le... see more
Budi Andriani, Mahfud Nurnajamuddin, Khairina Rosyadah
This paper examines the relative importance of firm size, investment opportunity set, and probability in predicting earnings quality. This study's research method involves using quantitative data. The purpose of this study is to analyze companies in Indon... see more
Arini Nur Khulil Jannah, I Made Narsa
This research is to analyze the role of ISO 14001, performance environment index PROPER, environmental committee, and foreign diversity to carbon emissions disclosure in the plantation company that registered at the Indonesian stock exchange of 2013... see more
Ardiani Ika Sulistyawati, Aprih Santoso
This study examines and analyzes the effect of experience, expertise, audit situation, ethics, and legal certainty on auditors' professional skepticism. The sample of this research is auditors who work at a public accounting firm in Central Java Province.... see more
Lilis Puspitawati
The industrial revolution 4.0 increases business competition and the increasing need for accounting information for strategic decision making. Accounting information is financial information needed by managers to predict and determine the company's strate... see more
Agus Bandiyono
This study wants to describe the impact of the implementation of the internal control system in the Governance of local governance to the audit opinion CPCs local governments achieved with the application of the principles of good government governance as... see more
Antonius Singgih Setiawan, Agustinus Widyartono, Johan Gunady Ony
Firms that are managed by family businesses have developed and have an impact on the growth of a country's economy. The family business has been a concern in much of the research literature. The development of family businesses also has an interesting phe... see more
Agustin Ekadjaja, Andi Wijaya, Vernetta
The aim in this reseach is to find empirical evidence to finding the influence between leverage, liquidity, growth, and firm size towards firm performance. The reseach method used was purposive sampling with a total sample of 44 firms listed on the Indone... see more