5 articles in this issue
Alwin Malik Ibrahim, Rosita Suryanigsih
Financial information which very useful for the investor contained in financial statement which cause the financial statement must be done in timely manner. OJK (Otoritas Jasa Keuangan), an organization which have authorization and legal right on Indonesi... see more
Viola Viola, Patricia Diana
The objective of this research is to obtain empirical evidence about the effect of managerial ownership, leverage, financial distress, and public ownership towards accounting conservatism. Accounting conservatism is important to known by management and sh... see more
Kevin Lesmana, Ratnawati Kurnia
Issues about auditor independence is the main cause of enactment of auditor switching regulations. Auditor switching could occured mandatorily because of regulations requiring or voluntarily. Various questions arise when there are several company implemen... see more
Maria Jeanne, Chermian Eforis
The objective of this research is to obtain empirical evidence about the effect of underwriter reputation, company age, and the percentage of share’s offering to public toward underpricing. Underpricing is a phenomenon in which the current stock price ini... see more
Shelby Devina, Waluyo Waluyo
The objective of this research was to examine the effect of perceived usefulness, perceived ease of use, speed, security and privacy and readiness technology tax payers information to e-Filing usage. The object of this study is the individual tax payers i... see more