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Juli Is Manto, Dewi Lesmana Wanda
Journal article
Aim of this research is to examine the effect of financial distress, management turnover and Public Accountant Firm (KAP) size on switching auditors of service companies real estate and property sub-s...
Nera Marinda Machdar
This study addresses the role of the company's financial performance on the company's stock performance, and investigates the role of capital structure as a moderating variable to weaken the effect of...
Agus Arwani
The study examines the perspective of practitioners who are involved directly and/or indirectly with the process of shariah compliance/auditing from Islamic financial institutions (IFIs) on the issues...
Rizal Yaya, Ekta Sofiyana
This research aims at investigating factors that influence third parties funds (TPF) of Indonesian Islamic banks during the issuance of government retail sukuk 2012-2015. Data are taken from quarterly...
Sekar Mayangsari, Etty Murwaningsari, Hexana Sri Lastanti
The firm competition has a double quality: while it fills in as a proficient disciplinary component for firms' officials, it additionally worsens vocation concerns and increases capital market weights...
Fajar Dwi Nurmanto
This study examines the effect of executive compensation, firm size, corporate value and leverage to earning management with good corporate management as a moderating at manufacturing companies listin...
Evlin Adelina Sinaga, Sistya Rachmawati
This study to examnine the factors that may affect the determination of the independence audit fees on companies listed in Indonesia Stock Exchange (IDX) during 2012-2016 period. The sample collection...
Dhea Ayu Rosita Putri, Evi Rahmawati, Hafiez Sofyani
This reasearch aimed to recognize the impact of information asimmetry and mandatory disclosure IFRS convergence toward value relevance of earnings and book value. The population in this study are manu...
Juniati Gunawan
This research aims to provide evidence on the contents of corporate social and environmental responsibility (CSER) disclosures and company reputation on the three largest Banks (Bank Mandiri, Bank Cen...
Steacy Chaterine Tan
The objective of the empirical study is to examine the effect of leverage, liquidity, profitability and accounting policies on bond rating. The sample of this empirical study is financial companies th...
Ridwan Nurfauzi, Amrie Firmansyah
Manager with higher ability tends to have a deeper understanding of the firm's strengths and weaknesses to take full advantage of opportunities, including an opportunity to do tax aggressiveness which...
Niken E. Putri, Zainal Fanani
Euforia akan Tax Amnesty ketiga di Indonesia membawa harapan baru bagi masa depan perekonomian Indonesia. Capaian yang diperoleh oleh Direktorat Jenderal Pajak setelah berakhirnya program Tax Amnesty ...
Widyaningsih Azizah
This research was carried out to test trend of earnings management in Indonesia. By understanding the trend of earnings management, it can be found out what scheme of earnings management practice in I...
Ari Purwanti
This study aims to investigate the effect of accruals on the occurrence of litigation risk. The higher accruals made by managers are thought to cause high litigation risks as well. Therefore, in this ...
Era Delena
This paper is mainly to get the new perspective on those Indonesian go public companies, which listed in Indonesia Stock Exchange, that presently practice the social disclosure on their annual report ...
Harti Budi Yanti, Hasnawati Hasnawati, Christina Dwi Astuti, Haryo Kuncara
This study examines the effect of age, gender and moral competence on whistleblowing intentions. Most of the respondents had a medium moral competence score. The older women group proved to be higher ...
Eka Lestari, Murtanto Murtanto
The purpose of this study was to examine, analyze, and find empirical evidence of the influence the effectiveness of the board of commissioners and audit committee, concentrated ownership, managerial ...
Tridasa Novany Wijaya, Hamidah Hamidah
To realize good and accountable asset management, the Ministry of Finance as CFO (Chief Financial Officer) sets the revenue center paradigm in asset management. This is a new breakthrough from before ...
Furqon Nurhandono, Amrie Firmansyah
This research is aimed to provide empirical evidence about relationship between hedging, financial leverage, and earnings management on tax aggressiveness. Frank and Rego (2009) defines tax aggressive...
Noerman Syah, Asrofi Langgeng
This study aimed to determine the effect of the security and privacy, information technology readiness, perceived usefulness, and perceived ease the interest of the taxpayer in the annual tax return r...