5 articles in this issue
Deddy Arief Setiawan
The tax reform by The Directorate General of Taxation is in obtaining high level of tax compliance, high trust of tax administration and high productivity ofthe taxpayer. The main dimension ofthe tax compliance level of the taxpayer is whether they have s... see more
Mohamad Nasir
The research objective is to examine the effect of budget participation on managerial performance and motivation as intervening variable. These respondents involve managers those participate in preparing budget in public manufacturing firms. Data were col... see more
Sovi Ismawati Rahayu
The objectives of the research is to find out the impact of luntaty disclosures on earnings response coefficient (ERC). The populati n of this study was public manufacturing companies listed at Jakarta Stoc Exchange in 2005 period. There were 31 manufactu... see more
Meythi ,
This research is aimed to examine and find out empirical evidence of the influence cash flows from operations on dividend changes with accrual as the moderating variable. The contributions of this study are twofold. First, suggesting the investors to use ... see more
Elizabeth T Manurung,Arthur Purboyo,Thomas Kurniawan
More severe competition in business of today globalization, coupled with the scorching of economic condition, is demanding companies to constantly seek out ways to preserve their excellence performance, meaning 'doing the right things right' in order that... see more