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ISSN: 1411-6227    frecuency : 4   format : Electrónica


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Volume 7 Number Vol 7, No 2: July 2006 Year 2006

7 articles in this issue 

Muchamad Syafruddin

The primary objective of this study is to investigate whether there is market reaction to the timeliness of financial report submission. Market reaction is surrogated by the impact the firms no to submit financial report on timelines on the quality of ear... see more

Pags. 126 - 157  

Dwi Fitri Puspa

This study is conducted to measure the value relevance of earnings and cash flows by using the regression-variation approach. Specifically, the objectives of the study are to examine whether the value relevance of accounting earnings information is higher... see more

Pags. 158 - 174  

Ronowati Tjandra

This research explore the examination of  semistrong form-informationally efficient capital market  in Jakarta Stock Exchange towards the initiation dividend announcements. This examination focused on the effort to show the influence of initiati... see more

Pags. 175 - 194  

Septi Hambayanti,Antariksa Budileksmana

The Monday Effect phenomenon is a seasonal anomaly in financial markets, which occurs when the return on stock markets is significantly negative on Monday. The presence of this anomaly violates the weak form of market efficiency because stock returns are ... see more

Pags. 195 - 218  

Reni Yendrawati

This study sought to determine the relationship between the professionalism of auditors as independent variables with the dependent variable is the level of materiality considerations in the process of auditing the financial statements. Respondents are pr... see more

Pags. 219 - 242  

Erni Suryandari F,Susanto Susanto,Muhammad Ali Aqsa

This research was done to identify the influence of Activity-Based Costing toward the development of financial performance (Empirical Study in Stock Exchange of Jakarta). The respondents of this research are internal auditors in manufacturing companies wh... see more

Pags. 243 - 267  

Isma Coryanata

This research is aimed to examined empirically whether budget participation and orientation of organizational goal system as the moderating variables influence the relation between  professional orientation and role conflict on hospitals in Bengkulu.... see more

Pags. 268 - 287