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ISSN: 2087-3735    frecuency : 4   format : Electrónica


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Volume 22 Number 3 Year 2019

13 articles in this issue 

Izzuddin Alghifari,Rizal Edy Halim

This study aims to understand the effect of expectancy for character growth (learning, novelty, escapism, enjoyment, social value, audio-visual value, and value for money) on online games towards online gamer loyalty. This quantitative research uses a pur... see more

Pags. 298 - 308  

Eddy Suranta,Pratana Midiastuty,Hairani Ramayanti Hasibuan

This study aims to provide empirical evidence of the influence of foreign ownership and foreign board of commissioners on tax avoidance. The dependent variable is tax avoidance, measured using an effective tax rate proxy (ETR), and the independent variabl... see more

Pags. 309 - 318  

Ananda Putra Nindhita Aulia Haqq,Gideon Setyo Budiwitjaksono

A financial statement is a result of financial reporting that describes the results of an entity’s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they wan... see more

Pags. 319 - 332  

Gayo Alfani Allam,Vera Diyanty

This research aims to analyze the determinants of carbon emission disclosure. These determinant factors consist of family ownership, financial slack, social reputation, and industry regulation. The study used 537 observations from 179 samples of public co... see more

Pags. 333 - 346  

Sukesi Sukesi,Isroim Yunaidah

The impact of valuable services for taxpayers will increase the aware-ness and compliance of taxpayers. This study aims to explore whether there is a direct or indirect effect on the effectiveness of tax socialization, superior service products, and the q... see more

Pags. 347 - 359  

Sparta Sparta,Nadya Trinova

The bank's credit impairment losses play a vital role in maintaining the stability and health of banks, as well as fulfilling the banks' function in channelling public funds. This study aims to determine the effect of income smoothing and the behavior of ... see more

Pags. 360 - 371  

Budiman Sutrisno,Wendy Wendy

This study examines the effect of an eco-efficiency and quality management system on firm performance moderated by earnings per share (EPS) and leverage. The results of panel data regression found that the eco-efficiency and quality management systems did... see more

Pags. 372 - 382  

Yeney Widya Prihatiningtias,Sofyan Wijaya Julianto

This study aims to examine the effect of the Strategic Performance Measurement System (SPMS) on the employees’ performance through distributive justice, procedural justice, and Organizational Citizen Behavior (OCB) as the mediating variables. The responde... see more

Pags. 383 - 398  

Dedik Nur Triyanto

This study aims to analyze the implementation of fraud pentagon theory, covering pressure, opportunity, rationalization, competence, and arrogance variables on financial statement fraud using the Beneish M-score method for socially responsible companies l... see more

Pags. 399 - 410  

Rapita Handayani,Rossanto Dwi Handoyo

Based on the Business Characteristics Survey 2019 conducted by Statistics Indonesia, enterprises developed innovation are only 11.65%. Although innovation provides the benefit of a significant increase in revenue, there are 63.44% of companies that do not... see more

Pags. 411 - 423  

Marko S Hermawan,Pamela Abigail,Yanthi Hutagaol Martowidodjo,Valentina Tohang

This study was motivated by one of President Joko Widodo’s projects, which is to build better infrastructure in Indonesia. Tax amnesty is used as a way of receiving undeclared assets expecting that Indonesia revenues will increase. This study focuses on t... see more

Pags. 424 - 434  

Rahmat Setiawan,Erry Wisudawan Pradana

The purpose of this study is to examine the effect of institutional ownership on dividend initiation with newly appointed CEO holding a role as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange. This research used a l... see more

Pags. 435 - 443  

Shuibin Gu,Regina Naa Amua Dodoo

Annual report readability is necessary to prevent the imbalanced flow of information and enhance stakeholders’ view of the firm. For that reason, it is crucial to examine the factors than can affect it. This study attempts to find the impact of firm perfo... see more

Pags. 444 - 454