6 articles in this issue
Dhea Ayu Rosita Putri,Evi Rahmawati,Hafiez Sofyani
This reasearch aimed to recognize the impact of information asimmetry and mandatory disclosure IFRS convergence toward value relevance of earnings and book value. The population in this study are manufakture companies listed on the Indonesia Stock E... see more
Evlin Adelina Sinaga,Sistya Rachmawati
This study to examnine the factors that may affect the determination of the independence audit fees on companies listed in Indonesia Stock Exchange (IDX) during 2012-2016 period. The sample collection purpossive techniques so that 92 company obtained as t... see more
Steacy Chaterine Tan
The objective of the empirical study is to examine the effect of leverage, liquidity, profitability and accounting policies on bond rating. The sample of this empirical study is financial companies that listed in Indonesia Stock Exchange during 2012-2016.... see more
Juniati Gunawan
This research aims to provide evidence on the contents of corporate social and environmental responsibility (CSER) disclosures and company reputation on the three largest Banks (Bank Mandiri, Bank Central Asia and Bank Rakyat Indonesia) in Indonesia. CSER... see more
Ridwan Nurfauzi,Amrie Firmansyah
Manager with higher ability tends to have a deeper understanding of the firm’s strengths and weaknesses to take full advantage of opportunities, including an opportunity to do tax aggressiveness which is undetected by the tax authorities. In addition, the... see more
Niken E Putri,Zainal Fanani
Euforia akan Tax Amnesty ketiga di Indonesia membawa harapan baru bagi masa depan perekonomian Indonesia. Capaian yang diperoleh oleh Direktorat Jenderal Pajak setelah berakhirnya program Tax Amnesty mampu membawa sebagian harta anak bangsa kembali ke Ibu... see more