8 articles in this issue
Faisol Faisol,Mohammad Nizarul Alim,Siti Munawaroh
Fraud prevention is very necessary to be applied in Islamic financial institutions, especially in BMT NU, it aims to keep the organization's assets from human hands crime that can harm institutions BMT NU. The purpose of this study was to describe the fra... see more
Irwansyah Irwansyah,Indah Oktari Wijayanti,Septin Eka Putri
Accounting fraud is still a problem in organizations, especially in the public sector. This research aims to provide empirical evidence of the influence of internal control of assets, information asymmetry, good government governance implementation, and c... see more
Akie Rusaktiva Rustam,Made Dudy Satyawan,Rika Nur Widiastutik
Increased publication regarding Extended External Reporting (EER) has encouraged the IAASB to develop Extended External Reporting (EER) guidelines, namely ISAE 3000 revised, to implement standards in sustainable reporting engagements. This research aims t... see more
M Rizi,Anggraeni Yunita,Sumiyati Sumiyati,Julia Saputra
This research aims to examine the effect of current ratio, debt to equity ratio and total asset turnover on return on assets with firm size as an intervening variable. The population of this study are mining companies listed on the Indonesia Stock Exchang... see more
Trizka Alyaa Herdina,Imam Hadiwibowo,Mohammad Taufik Azis
Companies with good earnings quality are companies that have stable and sustainable income. This research was conducted with the aim of testing whether there is an effect of Investment Opportunity Set, leverage, and liquidity on earnings quality. The obje... see more