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ISSN: 1411-6227    frecuency : 4   format : Electrónica


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Volume 15 Number Vol 15, No 2: July 2014 Year 2014

7 articles in this issue 

Gatot Ahmad Sirojudin,Ietje Nazaruddin

The aim of this study is to analyze the effect of intellectual capital and intellectual capital disclosures on corporate value and performance of the company. The sample used in this study is a company that reported annual reports and ICMD listed on the I... see more

Pags. 77 - 89  

Angela Desiyanti Pangestu,Riesanti Edie Wijaya

The resource-based theory provides an epiphany about the existence of resources that potentially generate value added for a company competitive advantage. The theory emphasizes the existence of intellectual capital as levers of company success. However, t... see more

Pags. 90 - 100  

Usman Usman,Sunandar Sunandar,Ida Farida

This research aims to provide an overview and empirical evidence regarding the level of implementation of accrual accounting in the local government, especially at the level of the working unit. Collecting data in this study using a questionnaire survey. ... see more

Pags. 101 - 113  

Arief Zuliyanto Susilo

Basically all humans are ethical. When a person experiences an inner conflict in the act is less precise, it is a sign that the person has ethics. Basically also that every person, especially the economic actors are individuals who have opportunistic natu... see more

Pags. 114 - 123  

Lince Bulutoding,Antong Amiruddin

This research aims to examine the organization's internal and external factors on the performance of the accounting information system . The sample used is a banking company in the city of Makassar . Hypothesis testing is done by the method of multiple li... see more

Pags. 124 - 136  

Al Adiyat Maulana

The research was conducted to determine firm size , auditor reputation, institusional ownership, and financial leverage  on the practice of income smoothing in financial companies banking industries listed on the Indonesia Stock Exchange (IDX). The s... see more

Pags. 137 - 150  

Sutiyok Sutiyok,Evi Rahmawati

The purpose of this study is to analyze whether the mechanism of corporate governance has the influence on the level of mandatory disclosure with the IFRS convergence. The sample used in this study is the banking industry listed at Indonesian Stock Exchan... see more

Pags. 151 - 162