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ISSN: 1411-6227    frecuency : 4   format : Electrónica


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Volume 6 Number Vol 6, No 2: July 2005 Year 2005

7 articles in this issue 

Ietje Nazaruddin,Subhan Fajry

This study examined empirically whether the relation between customization and characteristic of management accounting systems, especially broad scope and aggregation information is a direct one or whether the relation operates via interdependence. The pu... see more

Pags. 94 - 113  

Eko Arief Sudaryono,Angger Tunggul P,Doddy Setiawan

This research aims to examine accounting students interest in joining professional accounting education based on gender and accreditation of the study program. Respondents of this research are final year accounting students in Solo, Yogyakarta and Semaran... see more

Pags. 114 - 128  

Sri Suryaningsum,Sucahyo Heriningsih,Ketut Aryani

This research analyzed, appeals and differentiaves the specific values between accounting students and civil engineering students from some universities in Jogjakarta. Specific values is value which differentiaves student behavior specifically where speci... see more

Pags. 129 - 146  

Barbara Gunawan

This study aimed to examine the effect of trading volume and return to the bid-ask spread pharmaceutical industry shares listed on the JSE during 2003. This study uses regression analysis techniques. The results showed that the only variable return that p... see more

Pags. 147 - 167  

Muhammad Yusuf,Erick Firdauz

This study develops and makes composite observed variables from individual Investment Opportunity Set (IOS) proxies into one latent variable using structural equation models with a confirmatory factor analysis approach. Six composite investment opportunit... see more

Pags. 168 - 186  

Antariksa Budileksmana,Eka Andriani

A recent analysis held that there is a significantly effect between firm size, corporate risk, profitability and operating leverage to corporate income smoothing practices. The objective of this research is to empirically re-examine the factors could affe... see more

Pags. 187 - 205  

Harjanti Widiastuti,Usmara Usmara

This study aimed to get empirical evidence about the factors that affect stock split and its influence on the value of companies listed on the Jakarta Stock Exchange. Factors influencing stock split in this study consisted of the Price to Earning Ratio (P... see more

Pags. 206 - 224