15 articles in this issue
Khoirul Fuad,Winarsih Winarsih
Every organization wants to be trusted by public-stakeholders. Their trust is a form of recognition for results, performance, and achievements. The authority of the central government to regional governments regarding financial management is a demand for ... see more
Erma Hartika Rani,Ni Nyoman Alit Triani
The purpose of this study is to examine the effect of company size, company age, profitability, leverage, and audit tenure on audit delay. The sample in this study is select with a purposive sampling method on the companies listed on the IDX in 2019, with... see more
Helmi Nur Anisah,Falikhatun Falikhatun
This study aims to examine the effect of Regulation, Organizational Commitment, Human Resources Quality, Internal Control Systems, Participation in Budgeting, and Utilization of Information Technology on Village Government Performance. The population in t... see more
Arfah Habib Saragih,Mutya Nurmala Raya,Adang Hendrawan
Changes in taxation policies generate uncertainty for companies that can potentially encourage companies perform more aggressive tax planning. Aggressive tax planning can lead to tax avoidance. This study aims to investigate the effect of managerial abili... see more
Indri Kartika,Maya Indriastuti,Sutapa Sutapa
The purpose of this study is to analyze and test empirically the variables that affect financial performance. Using 520 manufacturing companies listed on Indonesia Stock Exchange for the period of 2010-2019, all data were processed by using the structural... see more
Nurul Hasanah Uswati Dewi,Nur'aini Rokhmania
The purpose of this study was to examine the effect of investment in information systems in the banking industry and financial institutions as measured by IT capital expense on profitability as measured by return on assets and productivity as measured by ... see more
Elis Mediawati,Vira Nurul Fadhila
This study aims to determine the effect of competence and religiosity on the tendency of fraud. The research method used in this research is a quantitative research using survey methods. Data collection techniques in this study using a questionnaire... see more
Chanif Rizqiyati,Doddy Setiawan
This research aims to examine the Political Budget Cycle on The Regional Elections in Indonesia especially in Java and to give evidence related between the central government transfer and the political budget cycle authority in regions. The number of samp... see more
Lidya - Agustina,Meyliana - Meyliana,Joni - Joni
The aim of this study is to test whether there is an underpricing phenomenon within the Hot Market period in Indonesian public companies in 2018. Among 56 companies which conducted IPOs, our descriptive statistical analysis shows 53 companies experienced ... see more
Nuraini, Anzib,Ratna Mulyany,Fauziah Aida Fitri
This research is focused on evaluating the quality of internal control systems, the quality of good university governance and the model of developing good university governance through the application of whistleblowing. The population comprise of all indi... see more
Joni Joni,Maria Natalia,Tan Kwang En,Ilham Pranata,Winda Riama Hasianna
The objective of our empirical research is to examine the characteristics of independent supervisory board (SB) on corporate’s risk in dual tier corporate board setting, Indonesia from 2015-2017. This study is different with previous literature in several... see more
Melania Galih Safitri,Indah Yuliana
The purpose of this study was to determine the effect of profitability on financial distress and leverage on financial distress, as well as to determine whether inflation moderates the relationship between profitability and financial distress, and to mode... see more
Gusrianti Gusrianti,Evony Silvino Violita
This study assesses the level of transparency of risk information in Islamic banks and whether the mechanism of Islamic corporate governance affects the level of transparency of risk information in Islamic banks. Data is collected from annual report and w... see more
Luluk Ayuning Tyas,Bandi Bandi
The development of the capital market in Indonesia has prompted companies to issue sharia stocks which have an impact on the company's fundamental policies, one of which is the dividend policy. This study aims to determine the effect of sharia compliance,... see more
Buddi Wibowo
IPO underpricing is an example of anomalous behavior in capital market. Stock price in primary market tends to very low and then increases signifinactly in adjacent secondary market. If we believe that stock issuer would not leave the money on the t... see more