5 articles in this issue
Deri Riduifana, Bambang Soedaryono
This research aims to obtain empirical evidence about the direct effect of Good Corporate Governance (GCG) on firm value and the indirect effect of GCG on firm value through Corporate Social Responsibility (CSR). Good Corporate Governance elements which w... see more
Dodik Siswantoro,Shahul Hameed Mohamed Ibrahim
Pembiayaan berbasis ajaran Islam dengan jelas menunjukkan karakteristik yang sama dengan akuntansi. Untuk alasan itu, mungkin tidak begitu mudah untuk mengkonversi standar akuntansi Islam ke International Financial Reporting Standard (IFRS) karena melangg... see more
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
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
Ryani Hanna Pertiwi, Deni Darmawati
The purpose of this study is to investigate the role of investor sophistication in market valuation to earnings management. The sample of the study was the manufacturing companies listed in the Indonesia Stock Exchange. The data was collected using purpos... see more