5 articles in this issue
Bambang Sudaryono
This study investigates the interaction and influence of firm size, industry group, ROE with corporate disclosure and its impact towards environmental disclosure for companies listed at the Jakarta Stock Exchange, on 691isted companies. The type of this r... see more
Etty M. Nasser,F. Agathasari Ayuningtyas. R
The objective of this research is to discover whether there are different perceptions among students, auditors and managers about the attitude and perfomiance of the auditors that can cause a condition that is known as expectation gap. This expectation ga... see more
Michell Suharli
This paper explains development of accounting theory in the context accounting as a science. As a science, theory should developed by empirical research. In first portion we try to explain about relationship between research and theory. We explore how acc... see more
Eleonora Sofilda,Maryani ,
The objective of this paper is to analyze the determinant factors of capital structure in banking sector in Indonesia. The object of this paper includes 19 banks that have been listed in Jakarta Stock Exchange. There are 5 variables, choosed as the measur... see more
Henny Wirianata,Sofyan S. Harahap
This study is a developed from DeZoort, et al (1997), Yeni (2001) and Abdullah and Selamat (2002), The objective is to know the perception of lecturers and students on public accountant profession post Enron scandal and to know whether there is a signific... see more