5 articles in this issue
Cecilia Liony Surya,Stevanus Hadi Darmadji,Aurelia Carina Sutanto
The purpose of this study is to examine the relationship between surplus freecash flow (SFCF) and earnings management. This study argues that managersin companies with low growth and high surplus free cash flow tend to usediscretionary accounting accrual ... see more
Fatik Rahayu
This paper aims to examine the impact of service encounter quality on service value evaluation within a higher education context, especially in class learning process. Service encounter quality was approached with three dimensions, they are : instructor i... see more
Harti Budi Yanti
This study aims to determine the auditor’s understanding of the fraud scheme,indication of fraud, mechanism detection of fraud prevention mechanisms. This study uses primary data obtained through questionnaires. Totaled of 275 respondents from BPK auditor... see more
Trismayarni Elen,Sekar Mayang Sari
This research was to obtain empirical evidence on the influence of Accountability, Competence, Professionalism, Integrity, and Objectivity of Public Accountant to the quality of audit with independence as Moderating Variable. The research was conducted by... see more
Yulius ,,Yuliawati Tan
The objective of this research is to test the impact of earnings, operating cash flow and asset growth to firm’s stock return which listed in LQ 45 index in Indonesian for 2009-2011. The result of this research is earnings, operating cash flow and asset g... see more