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Volume 12 Number 1 Year 2017

6 articles in this issue 

I Pande Putu Suwisnaya; Komang Ayu Krisnadewi

The purpose of this study is to provide empirical evidence about the effect of debt policy on the company’s value where the size of the company as a moderating variable. This study was performed on companies listed in Indonesia Stock Exchange in 2012-20... see more

Pags. 1 - 12  

Galih Estu Pranoto; Ratna Anggraini, Erika Takidah

The purpose of this research is to find out the effect between the profitability, firm size, productivity, and auditor reputation toward rating sukuk. Rating sukuk is the dependent variables in this research were measured by scoring technique based on Pef... see more

Pags. 13 - 27  

Indra Pahala; Lisa Rachmawati, Tresno Eka Jaya

This study aimed to determine the effect of perception and motivation to Students Career Interests in Taxation of Departement of Accounting Faculty of Economics at the State University of Jakarta.This study used 75 students S1 Departement of Accounting, S... see more

Pags. 28 - 42  

Istiqomah Dwi Putri; Achmad Fauzi

The purpose of this research is to know  the influence of activity, operational cost budgeting, and bed occupancy rate on financial performance based on ability of (PNBP) revenue  to cover operating cost public service agency hospital. This stud... see more

Pags. 43 - 63  

NURAMALIA HASANAH, RIDA PRIHATNI; AYUMASTUTININGSIH AYUMASTUTININGSIH

This study aimed to examine the influence of temporary differences between accounting profit and tax, proprietary costs, and Liquidity toward earnings growth of the companies listed in Indonesia Stock Exchange (IDX) 2011-2012. The factors examined in this... see more

Pags. 64 - 83  

Ika Fitriyanti, Achmad Fauzi; Diah Armeliza

Penelitian ini bertujuan untuk menganalisa pengaruh ketepatan pengalokasian, teknologi dan informasi perpajakan, dan diskriminasi terhadap penggelapan pajak (tax evasion).Populasi penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Prata... see more

Pags. 84 - 104