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...
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 ...
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 ...
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 ...
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 ...
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 ...
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...
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...
The purpose of this study to determine the calculation of education and tuition fee by using Activity Based Costing at the Polytechnic Harapan Bersama and compare the education and tuition fee by usin...
SPAN merupakan sub-program dari program reformasi keuangan publik terbesar dalam sejarah di Indonesia yakni Government Financial Management and Revenue Administration Project (GFMRAP). Proses pencaira...
This study aims to examine the effect of ownership structure, leverage, profitability and dividend policy on earnings management. In addition, this study wanted to test audit quality as a moderating v...
This research has a purpose to analyze the influence value relevance of information Other Comprehensive Income and Net Income in explaining Stock Return by using control variables, namely Firm Size, G...
This study aims to examine the influence of Intellectual Capital (IC) on Real Earnings Management (MR) and Future Stock Returns (FSR) in the manufacturing companies listed in Indonesia Stock Exchange...
The purpose of this study was to determine the indications of the practice of earnings management at the time of the IPO, one year after the IPO, and two years after the IPO. This study also examined ...
Purpose โ Internet is a medium with applications that are used to streamline the communication process including the communication of financial statements to the parties concerned. This study examined...
This study aims to determine the influence of knowledge and capital structure to the sharia stock performance in Islamic perspective with circular causation approach in the Indonesia Stock Exchange. T...
This research aims to examine and analyze the influence of age of the company, growth rate and ownership concentration on the intellectual capital disclosure practices.The sample used in this study wa...
The objective of this research is to test the impact of earnings, operating cash flow and asset growth to firm's stock return which listed in LQ 45 index in Indonesian for 2009-2011. The result of thi...
Dirjen Pajak memberikan kemudahan pelayanan bagi Wajib Pajak dalam melaporkan jumlah pajak yang harus dibayarkannya karena Wajib Pajak tidak perlu datang secara langsung ke Kantor Pelayanan Pajak untu...
The objectives of this research is to analyze and provide empirical proves about the influences of dishonesty behavior dan moral competence towards academic fraud of accounting students. The variable ...