5 articles in this issue
Azizul Kholis,Azhar Maksum
The objective of this study is to explain affecting factors influenced corporate social responsibility importance by Managerial Perception. Based on Stakeholders theory, the study will investigated social responsibility accounting phenomena on busi-ness p... see more
Aida Ainul Mardiyah
This study intends to identify the effects of client-related factors and auditor-related factors on the auditor changes. Data is selected using random sampling and purposive sampling. The data collection is performed using mail survey and archaival. The s... see more
Juniati Gunawan,Purnama S. Dewi
Banking and monetary policy play an important role in Indonesian economic development. Many people and organizations are using banking services to save their money or make loans. Therefore, the most important thing that must be done by bank is keeping peo... see more
Sigit Eko Pramono
Organizations underpressure to manage businessrisks are increasingly relying on the role of internal auditor for help in achieving these objectives. Internal auditors are meeting to challenge to add value in various ways. Their strategies include transfo... see more
Agnes Maria,Djohan Pinnarwan
So far, auditor’s independence has been the central theme of auditing- related discussions. Since the birth of auditing pmfessbn, these kinds of discussions has already existed. This paper attempts to recollect part of those discussions by reviewing die r... see more