9 articles in this issue
Amrie Firmansyah,Artikayara Yunidar
This study aim to examine the effect of financial derivatives, financial leverage, and intangible assets on transfer pricing aggressiveness. The samples are nonfinancial companies listed on the Indonesia Stock Exchange (IDX) from 2012 to 2016. Using purpo... see more
Suryo Pratolo,Nandhika Ristyawardani Surya Atmaja,Hafiez Sofyani
This study aims to examine the influence of community participation and the competence of village apparatus on village fund management and village autonomy. The role of the village fund management as an intervening variable was also tested. This stu... see more
Dhiona Ayu Nani,Syaiful Ali
This study investigates the effect of the strategy-technology-organization-people-environment (STOPE) variables on the effectiveness of e-procurement implementation in improving accountability, transparency, efficiency, and effectiveness of local governme... see more
Dwi Marlina Wijayanti,Fachmi Pachlevi Yandra
This study examines the role of incentives, emotional connection, and organizational justice in supporting whistleblowing system. This study used 3x2x2 between-subjects experimental design. The participants are 171 accounting and banking students from uni... see more
Ayu Astari,Erwin Saraswati,Lilik Purwanti
The purpose of this study is to examine the influence of earnings management on carbon emission disclosure with corporate governance as a moderating variable. The population was companies in the sector of industry and chemical, agriculture, energy, transp... see more
Norhafiza Baharudin,Ruzita Jusoh
This study used contingency theory to examine the key enablers of target cost management (TCM) at the Malaysian context. Using a single case study approach, a questionnaire survey was conducted on users of TCM at Company A, a Malaysian automotive company.... see more
Sansaloni Butar-Butar
The purpose of this study is to investigate the moderating role of manager age on the association between income smoothing and stock price crashes and the association between default risk and stock price crashes. The data was collected from the samples of... see more
Nur Asni,Tjiptohadi Sawarjuwono
This study aims to develop a conceptual framework of biodiversity accounting within the frame of intrinsic value using a deep ecological concept approach. This approach views biodiversity has inherent value as an object in the environment. Despite the dif... see more