5 articles in this issue
Abdul Rohman
The accounting profession requires that financial statements reveal all information that may affect the user's decision-making. Along with this it is necessary to attempt to accommodate the needs of the parties who have an interest in a business entity to... see more
Aida Ainul Mardiyah
Standard setters should consider the possibility of the political process and economic consequences in making standard. The underlying reason is to reduce the presence of the injured party. On this basis, it is necessary to public hiring, thereby reducing... see more
Suryo Pratolo
We all know that Internet is so powerful in supporting globalization. One of the sector is in business transaction like e-commerce, e-shop, etc. Indeed, it makes easy for people to sell and buy some product in the world without barrier if they have money.... see more
Rizal Yaya
This study evaluates critically whether auditors should report the environmental issues that could affect the company. Therefore it is expected from this study to overcome an adequate argument on the issues regarding to the necessity to report the environ... see more
Syukriy Abdullah
This paper discusses the literature on free cash flow (FCF), which is one source of corporate funding that can be distributed to investors after finance all investments with positive NPV. FCF contain agency problems (Jensen, 1986) giving rise to agency co... see more