9 articles in this issue
Tito Agung Yuswono,Yanki Hartijasti
Whistleblowing has an important role in exposing wrongdoings or misconducts occurring within an organization. This study aimed to examine the perceived organizational support as a moderating variable of attitudes and perceived behavioral control. This stu... see more
Kuat Ismanto
Objective of the study was to explore how much Pekalongan residents understand and need Syaria insurance in Indonesia. The data collection methods were questionnaire and interview. The questionnaires were distributed randomly to 136 samples/ respondents. ... see more
Ike Arisanti,Marwan Asri
This research was conducted to test whether there is a herding behavior post Initial Public Offering (IPO) in Indonesia Stock Exchange. Domestic transactions on the Indonesia Stock Exchange are rising year by year along with the increased of IPO emissions... see more
Chen Siew Yee,Noor Sharoja Sapiei,Mazni Abdullah
In this study, we examine the link between tax avoidance and firm value and identify the moderating effect of corporate governance in this digital era. Corporate tax avoidance activities have been considered as value-enhancement activities to the companie... see more
Rahmawati Rahmawati
This research deconstructed the values contained in the concept of Corporate Social Responsibility (CSR) which is used by company for social investment aimed at prospering the community. In fact, consideration on such investment is merely for the profit a... see more
Harjanti Widiastuti,Elsi Safira
This research aims to examine the credit value-relevance of net income, other comprehensive income (OCI) and comprehensive income. This research indirectly examines the impact of IFRS adoption on the usefulness of earnings and OCI information. The credit ... see more
Caesar Marga Putri
The purpose of this research is to examine empirically the impact of two types of fraudulent act on individual’s reporting intention under reward model. This research applied the Reinforcement theory in designing whistleblowing policies. In this context, ... see more
Sigit Arie Wibowo,Dea Rizaldi Mulantono
Currently, riba is one of the hot issues that often discussed in the field of sharia accounting and accounting student education in Islamic universities, which is sharia accounting as the major concentration. This study aims empirically to examine and pro... see more
Ersa Tri Wahyuni,Dewantoro Dewantoro,Ilya Avianti
This research aims to analyze the value relevance of goodwill in Indonesia before and after International Financial Report Standard (IFRS) convergence. Prior to the IFRS convergence period, goodwill should be amortized, while after the IFRS convergence th... see more