10 articles in this issue
Agustin Setya Ningrum,Ratna Wardhani,Aria Farah Mita
The main purpose of this study is to investigate whether there is an indirect negative effect of IFRS adoption level on earnings management, through an increase of analyst coverage. This paper is motivated by the fact that IFRS adoption could increase the... see more
Saarce Elsye Hatane,Melinda Setiadi,Josua Tarigan
The purpose of this research is to analyze the direct impact of board structures on intellectual capital and firm value. The intellectual capital has a role as the mediating variable between corporate governance and firm value. Corporate governance is ind... see more
Bima Cinintya Pratama,Hardiyanto Wibowo,Maulida Nurul Innayah
This paper aims to investigate the association between intellectual capital, research and development, and firm financial performance in an emerging market context, which is ASEAN. The effect of Intellectual Capital and Research and Development Intensity ... see more
Rediyanto Putra,Inneke Putri Widyani
This study aims to assess the behaviour of earnings management from an Islamic perspective. The form of this research is descriptive qualitative research using Islamic paradigm to make ethical judgments of earnings management actions. The analytical metho... see more
Dwi Irawan,Elvin Bastian,Imam Abu Hanifah
This study aims to examine the influence of knowledge sharing and organizational culture toward organizational performance with intellectual capital as an intervening variable. The questionnaire was sent to 71 general managers of manufacturing companies, ... see more
Anik Puji Handayani,Rudy Badrudin
This study focuses on evaluation on Village Fund Allocation through on examining the effect of the Village Fund Allocation on Capital Expenditure, Economic Growth, Poverty, and Social Welfare. Using secondary data and purposive sampling method, this study... see more
Rizal Yaya,Halim Sri Suprobo
This study aims at examining and analysing factors that cause weaknesses in internal control system of provincial local government. Population of this study is all 34 provincial governments in Indonesia and the studied object is internal control weaknesse... see more
Wihandaru Sotya Pamungkas,Tulus Haryono,Djuminah Djuminah,Bandi Bandi,Doddy Setiawan
The aim of this study is to analyse the effect of equity market timing on the issuance of new shares and capital structures in companies, excluding those in the financial sector, that conducted Initial Public Offerings (IPOs) and rights issues (RIs) in In... see more
Eva Herianti,Amor Marundha
The purpose of this study is to explore the effect of transfer pricing strategy and agency cost on financial reporting aggressiveness. This paper used 61 manufacturing industries listed on the Indonesia Stock Exchange from 2013 to 2017 period among which ... see more
Etik Kresnawati,Ahmad Bunyan Wahib,Ruspita Rani Pertiwi
This study examines the argument of mental accounting theory that individuals will behave differently in treating money. More specifically, this study empirically tests whether the difference in payment mode, cash and debit cards, will affect the amount o... see more