8 articles in this issue
Hajan Hidayat, Rizki Syafitri Lubis
The aims of this research to examine the effect of service quality on the hospital image in Batam through customer satisfaction as an intervening variable. Service quality was measured by quality dimensions namely: tangibles, reliability, responsiveness, ... see more
Kurnia Contesa, Mega Mayasari
Kurangnya pengelolaan modal kerja pada perusahaan dapat menurunkan tingkat profitabilitas dan nilai perusahaan. Penelitian kebijakan modal kerja investasi agresif (AIP) dan pembiayaan agresif (AFP) bertujuan untuk menguji pengaruh profitabilitas dan... see more
Dovi Septiari, Wirdani Atika Sari
Accounting conservatism is the precautionary principle to the profit recognition and one of the corporate governance to reduce the ability of the manager in manipulate and exaggerating the financial statements. Corporate governance is a internal control s... see more
Sinarti Sinarti, Ulfa Dwi Mustika Sari
The purpose of this research is to examine the influence of emotional intelligence on the level of accounting comprehension and to examine the difference of emotional intelligence and accounting comprehension between male and female accounting students. E... see more
Jeanet Christanty Evans, Ely Kartikaningdyah
Tulisan ilmiah ini membahas pengaruh Corporate Social Responsibility (CSR) dan kinerja keuangan perusahaan non-finansial di Indonesia atas dasar teori stakeholder. Peneliti telah memilih konteks Indonesia sebagai salah satu negara berkembang di dunia dan ... see more
Hendra Gunawan, Rica Tartila
Science and emerging technology in the manufacturing industry made the importance of implementing knowladge based industries, it has focused the importance of the using intellectual capital in this industry. This study aims to analyze the impact of intell... see more
Adi Irawan Setianto, Yusri Ahmad Harahap
This study aims to examine the factors that affect the interests of students of accounting for choosing their public accounting careers. This research was conducted specifically on that polytechnic colleges and universities Batam, Riau Archipelago. The da... see more
Nanik Lestari, Umi Rahayu
This study was conducted to investigate the effect of earnings quality and liquidity of the capital costs. To measure earnings quality is done by using Discretionary Accrual using modified Jones models (Dechow et al, 1995), while liquidity is measured usi... see more