6 articles in this issue
Dyon Santoso,Harti Budi Yanti
The objectives of this research is to analyze and provide empirical proves about the influences of dishonesty behavior dan moral competence towards academic fraud of accounting students. The variable used in the research are dishonesty behavior and moral ... see more
Yulianti ,,Muhammad Nuryatno
The purpose of this research is to find out the influence of leverage and diversification to financial performance of general insurance companies in Indonesia. This research uses secondary data from Indonesian general insurance companies’s financial repor... see more
Ardy .,Ari Budi Kristanto
Tax aggressiveness conveys benefit in promoting tax payers’ efficiency, but alsobringing the risk at once. The efficiency can be reached through minimizing the tax payment. On the other hand, tax payers’ reputation and firm value may be weakened if&n... see more
Rina Marliana,Maman Suherman,Medina Almunawwaroh
Dirjen Pajak memberikan kemudahan pelayanan bagi Wajib Pajak dalam melaporkan jumlah pajak yang harus dibayarkannya karena Wajib Pajak tidak perlu datang secara langsung ke Kantor Pelayanan Pajak untuk memenuhi kewajiban perpajakannya dalam hal penyampaia... see more
Triandi ,,Suratno ,,Nurmala Ahmar
Value relevance is being defined as the ability of information disclosed by financial statements to capture and summarize firm value. earnings per share (EPS) and book value of shares (BVS) and stock market price (SMP), both before and after IFRS adoption... see more
Feni Marnilin,J.M.V. Mulyadi,Darmansyah ,
This research to know determinant analysis of earnings persistence in the service company's (trade service and investment sectors) on the Indonesia stock exchange (idx) either partially or simultaneous. The samples used in the study using a purposive samp... see more