12 articles in this issue
Oyong Lisa
AbstractTimeliness of drafting or reporting an audit report on the company's financial statements could affect the value of such financial statements. If financial statement information is not delivered in a timely manner, thus it is not relevant which co... see more
Nur Azizah,Junaidi -,Achdiar Redy Setiawan
AbstractThe aims of this study are to test the effect of financial statement pre-sentation, accessibility of financial statements, and government internal control system to the transparency and accountability in local government financial management. The ... see more
Muhammad Noor Ardiansah
AbstractThe research purposes are to identify activities undertaken by Indonesian polytechnic student, apply education's cost system and design an information system application to tuition fees based on activity based costing methods. Analysis and design ... see more
Nikmatuniayah -
AbstractThis study examines the effect of the interaction of personality variables (locus of control and commitment of the profession) with cognitive variable (ethical awareness) to the auditor's behavior in working conflict situation. The population of t... see more
Iis Nurindah Sari,Cipto Wardoyo,Nujmatul Laily
AbstractThis study aims to examine the effect of independence, professional skepticism, dysfunctional behavior, and auditor professional ethics to audit quality. The samples used in this study were 76 auditors from six Public Accounting Firm in Malang. Th... see more
Suryan Widati
AbstractThe purpose of this research is to explore accountability practice applied in a franchise school in Malang, which critically analyzed based on Habermas Critical Theory. The primary data was collected by interviewing the owner of the franchise and ... see more
Hani Gita Ayuningtias,Grisna Anggadwita
AbstractThe industry of information and communication technology (ICT) has an important role in the transition of economic-based knowledge, and has a chance in the social-economic development, particularly for the developing countries. Human capital is in... see more
Ari Kamayanti
abstractThis article aims to raise awareness that accounting research needs ought to be based upon beliefs about what is "true" or what is "the truth" itself. Research methods should be understood not only as the technique of "cooking". By exploring, the ... see more
Kurnia Ekasari,Elvyra Handayani,Suryan Widati
AbstractThis research aim is to improve accounting education. The research method used is a critical reflection. The research steps are: (1) evaluating the existing accounting education and (2) using the evaluation result as an accounting education alignm... see more
Ary Susanti,Sutrisno -,Rosidi -
AbstrackThis study aimed to examine the effect on salary satisfaction, affective commitment to the turnover intention, mediated by job satisfaction. By distributing questionnaires, survey method used to obtain data. Data analysis method used was path anal... see more