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Volume 5 Number 1 Year 2005

5 articles in this issue 

Rasin Tarigan,Heru Satyanugraha

The objective of this paper is to investigate the level of cognitive moral development of Indonesian auditors, and to find out demographic factors which differentiate the level. Defining Issues Test was used to measure the level of cognitive moral develop... see more

Pags. 1 - 23  

R. Rosiyana Dewi

The article shows about impact of earning management, especially in earning quality and credibility of financial report. Arrangement the article is based to literature and research prevously. Earning management is an terminology and topic which very impor... see more

Pags. 25 - 39  

Sofie ,

This exploration study examined to construct the objective of Islamic Bank’s financial report. Begin with literature research, the objective of Islamic Bank’s financial report designed by Al-Quran and Hadits, the standar, and the previous research.First f... see more

Pags. 41 - 58  

Yoseph Agus

Fiscal Correction (reconciliation), tax audit, an objection and an appeal are four related activities taxpayer have to understand fully. On the fiscal correction column, a taxpayer usually put all temporary and permanent differences in order to produce fi... see more

Pags. 59 - 83  

Hexana Sri Lastanti

Scandal happened in most of big companies it generally started by the published financial statement. The scandal actors have usually prepare some tricks so that the published financial statements suit the last goal of their crime motif. In this case, the ... see more

Pags. 85 - 97