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
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
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
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
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
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
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