7 articles in this issue
Muchamad Syafruddin
The primary objective of this study is to investigate whether there is market reaction to the timeliness of financial report submission. Market reaction is surrogated by the impact the firms no to submit financial report on timelines on the quality of ear... see more
Dwi Fitri Puspa
This study is conducted to measure the value relevance of earnings and cash flows by using the regression-variation approach. Specifically, the objectives of the study are to examine whether the value relevance of accounting earnings information is higher... see more
Ronowati Tjandra
This research explore the examination of semistrong form-informationally efficient capital market in Jakarta Stock Exchange towards the initiation dividend announcements. This examination focused on the effort to show the influence of initiati... see more
Septi Hambayanti,Antariksa Budileksmana
The Monday Effect phenomenon is a seasonal anomaly in financial markets, which occurs when the return on stock markets is significantly negative on Monday. The presence of this anomaly violates the weak form of market efficiency because stock returns are ... see more
Reni Yendrawati
This study sought to determine the relationship between the professionalism of auditors as independent variables with the dependent variable is the level of materiality considerations in the process of auditing the financial statements. Respondents are pr... see more
Erni Suryandari F,Susanto Susanto,Muhammad Ali Aqsa
This research was done to identify the influence of Activity-Based Costing toward the development of financial performance (Empirical Study in Stock Exchange of Jakarta). The respondents of this research are internal auditors in manufacturing companies wh... see more
Isma Coryanata
This research is aimed to examined empirically whether budget participation and orientation of organizational goal system as the moderating variables influence the relation between professional orientation and role conflict on hospitals in Bengkulu.... see more