5 articles in this issue
Barbara Gunawan
The aim of this study was to examine whether mergers and acquisitions were announced by the company akuisitor result in abnormal return for investors. This research using t test analysis in answering the research hypothesis. From the analysis conducted, i... see more
Ernawati Ernawati
This study intends to give the empirical evidence on interaction effect of information of broad scope management accounting system with business strategy and eviromental uncertainty on managerial performance. Business strategy and enviromantal uncertainty... see more
Peni Nugraheni
This research examines the effect of the Public Accountant Firm (KAP) culture in audit team communication. The samples used in this study is accountant publics ever or joining in audit team for certain duty with working experience between three up to five... see more
Rizal Yaya
During 1980’s, culture has featured in the discussion on the factors influencing the development of accounting. On the other hands, religion has an important role in shaping a culture as it also produces social understanding, values, beliefs and symbols, ... see more
Akhmad Samsul Ulum
The research is to test the effects of internal factors within an auditor of BPK (ethical orientation: idealism & relativism) on independence in fact and audit quality. Respondents of the research are BPK auditors across Indonesia. The method used in the ... see more