6 articles in this issue
Ayu Dwi Hasty,Vinola Herawaty
This study aims to examine the effect of ownership structure, leverage, profitability and dividend policy on earnings management. In addition, this study wanted to test audit quality as a moderating variable on the relationship between ownership structure... see more
Ida Farida,Sunandar Sunandar,Hetika Hetika
The purpose of this study to determine the calculation of education and tuition fee by using Activity Based Costing at the Polytechnic Harapan Bersama and compare the education and tuition fee by using Activity Based Costing before and after. Politeknik H... see more
Furqon Nurhandono,Amrie Firmansyah
This research is aimed to provide empirical evidence about relationship between hedging, financial leverage, and earnings management on tax aggressiveness. Frank and Rego (2009) defines tax aggressiveness as the act of manipulation to reduce the amount of... see more
Titik Aryati,Natasya Nadia Wibowo
This research has a purpose to analyze the influence value relevance of information Other Comprehensive Income and Net Income in explaining Stock Return by using control variables, namely Firm Size, Growth, Debt to Total Assets, and Return on Assets. The ... see more
Yogi Prasetyo Nugroho,Basuki Basuki,Zaenal Fanani
SPAN merupakan sub-program dari program reformasi keuangan publik terbesar dalam sejarah di Indonesia yakni Government Financial Management and Revenue Administration Project (GFMRAP). Proses pencairan dana APBN meruupakan salah satu proses yang dilaksana... see more
Asrofi Langgeng Noerman syah
This study aimed to determine the effect of the security and privacy, information technology readiness, perceived usefulness, and perceived ease the interest of the taxpayer in the annual tax return reporting via e-filling on KPP Pratama Tegal. This resea... see more