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Volume 13 Number 1 Year 2013

5 articles in this issue 

Bambang Soedaryono,Deri Riduifana

This research aims to obtain empirical evidence about the direct effect of GoodCorporate Governance (GCG) on firm value and the indirect effect of GCG on firm value through Corporate Social Responsibility (CSR). Good Corporate Governance elements which we... see more

Pags. 1 - 34  

Dodik Siswantoro,Shahul Hameed Mohamed Ibrahim

It has been clearly shown that financing based Islamic teaching has inherentcharacteristics as well as its accounting. For that reason, it may not be so easy to convert Islamic accounting standard into International Financial Reporting Standard (IFRS) as ... see more

Pags. 35 - 58  

Murtanto ,,Aufa Kemala

The objective of research is to analyze further about understanding framework for the preparation and presentation of financial statements by public accountant.The method used in this research is explanatory method. This study takes 30 public account offi... see more

Pags. 59 - 78  

Farid Muhamadiyah

Going-concern audit opinion is the auditor’s opinion regarding the ability of the entity to maintain the viability of their business is one of the important things to consider users of financial statements to make decisions especially berinvestas decision... see more

Pags. 79 - 110  

Sekar Mayangsari, Aam Aminah

In their investment decision making process, investors need companies information to make any decision regarding their investment. Mostly, they only have the financial information. The using of the non financial information regarding social aspect which i... see more

Pags. 111 - 137