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Volume 19 Number 2 Year 2019

10 articles in this issue 

Syukriy Abdullah,Mulia Saputra,Dara Fazella,Hasnawati Hasnawati,Aulia Afridzal

The purpose of this research is to examine the determinants of the Education Budget Performance in Aceh, namely Local Financial Independence, Last Year Budget Balance, Government Size, and Local Revenue Growth using data from districts and cities in Aceh ... see more

Pags. 149 - 166  

Akhmad Riduwan,Andayani Andayani

This article aims to: (1) elevate the critical dimension of accounting thoughts which is alienated and repressed by dominant mainstream thought; and (2) build awareness of accounting academics and practitioners that (a) financial accounting can not only b... see more

Pags. 167 - 190  

Christina Dwi Astuti,Nandha Pangestu

This study aims to get the empirical evidence the impact of audit quality and company’s characteristics on real earnings management in manufacturing companies listed at the Indonesia Stock Exchange. Real earnings management in this study is usingRoychowdh... see more

Pags. 191 - 208  

Murtanto Murtanto,Dewi Sandra

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi tingkat accounting irregularities terhadap pressure, opportunity, rationalization dan capability dengan komite audit sebagai variabel moderasi.  Populasi dalam penelitian ini... see more

Pags. 209 - 226  

Maulita Maulita

Penelitian ini bertujuan untuk menguji pengaruh ketersediaan informasi publik dan monitoring control terhadap hubungan antara self efficacy dan escalation of commitment. Individu yang memiliki self efficacy tinggi dihipotesiskan akan memiliki kecenderunga... see more

Pags. 227 - 248  

Rifqi Muhammad,Eka Natha Permana,Peni Nugraheni

Sukuk is one of the investment instruments that attract Muslim investors who want to invest in accordance with sharia principles. The demand for sukuk is relatively high every time a sukuk is issued. The study aims to examine the factors influencing the d... see more

Pags. 249 - 264  

Rahmawati Setyo Wigati,Doddy Setiawan

This study aims to provide an overview development of budgeting research in Indonesia. The study was taken from 19 accredited journals in Indonesia. Research samples were obtained from 2008 to 2018 and 74 articles were discussed on budgeting. This study c... see more

Pags. 265 - 288  

Etty Rahayu Jamil,Wirmie Eka Putra,Fitrini Mansur

The purpose of this research is to know the difference between the actual return and the expected return of the stock using the CAPM model in plantation sector companies listed on the Indonesia Stock Exchange and Malaysia Stock Exchange during the period ... see more

Pags. 289 - 306