Since 2007, Iimited companies in Indonesia have responsibility to implement
corporate social responsibility as stipulated in the law No. 40/ 2007 regarding the limited
companies. Social responsibility...
Implementation of SFAS 50-55 especially concerning Allowance for Impairment Losses (CKPN) or long referred to the Establishment of Asset Allocation (PPA) for banking takes quite a long time. Banks wer...
This research aims to analyze the i4fluence of auditor individual performance,
Turnover intention, and organizational commitment to premature sign-off. Goal Setting
Theory in this study is used to rev...
The financial statements are used to communicate financial information between stakeholders cause management to hide some information and sparked the management to do earnings management. To assess th...
The purpose .of this study is obtain empirical evidence on differences gross
Domestic product (GDP), government expenditure, governance index, teledensity,
Subsoil asset, and foreign direct investment...
The study was designed to analyze the effect of the principles of integrity, objectivity, competence, and professionalism of the independent auditor on audit
quality. The object of this research is in...
Increasing the firm value is one of the main purposes of a company.
Increasing the firm value means the stock return gives the optimal return to the
investors. The main objective of the present study ...
Shareholding structure and the structure of the board of commissioners that are the
focus in this study were (1) the internal ownership structure (insider ownership), which
share ownership by managers...
Indonesia adopts a self assessment that requires an awareness and volunteerism
taxpayer in carrying out tax obligations. To support the success f this system, taxpayer
compliance is absolutely necessa...
Increasing the firm value is one of the main purposes of a company. Increasing the firm value means the slOck return gives the optimal return to the investors. The main objective of the present study ...
This research is to examine whether the tax reform in 2009h os an impact on the
firm's performance. The main points of reformation are a change of tax income tarif dan
the tax facilities for public co...
Any discussion of social responsibilities reporting necessarily needs to consider what the responsibilities of organizations are. Are businesses responsible to their direct o'wners (shareholders) alon...
Financial statements are an integrated report, which used by company's management as a tools to present useful financial information. One of them is to get additional fond from the investor. In order ...
Carbon accounting is a process or a way to measure carbon emissions,
then set a strategy to reduce carbon emissions, recording costs incurred and
reported to the-stakeholders of the company. The appli...
Any discussion of social responsibilities reporting necessarily needs to
consider what the responsibilities of organizations are. Are businesses
responsible to their direct owners( shareholders) alone...
Financial report as a medium of communication required by the parties outside
the company to base decision-making. So that financial statements can be a tool that is
reliable and relevant for making a...
Important information in a company is information about the company's profit.
The objective study is looking for the influence of Investment opportunity set and
corporate governance mechanism at consi...
Financial statements are an integrated report, which used by company's
management as a tools to present useful financial information. One of them is to
get additional fund from the investor. In order ...
Regional autonomy is aimed at bringing the region's independence in
/in!1cing the region's expenditures. In its implementation, regional autonomy is
still not able to realize the region's independence...
This study uses two models to test the predictive ability of deferred taxes.
The first model tests the predictive ability of deferred tax assets and deferred tax
liabilities. The second model tests th...