Vol 21, No 3: September 2020

For this edition, all authors are coming from Indonesia.

Published: 2020-09-02

Articles

Public Accounting and Business Accounting: Two Different Upstream

Irwan Taufiq Ritonga

401-416
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Can the Ethical Orientation Mitigate the Manager’s Earnings Management?

Priyastiwi Priyastiwi, Sriwidharmanely Sriwidharmanely, Krisnhoe Fitri Fatjriyati

417-433
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The Association of Tax Aggressiveness on Accrual and Real Earnings Management

Antonius Herusetya, Cyrilla Stefani

434-451
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The Ethical Perspective of Millennial Accountants in Responding to Opportunities and Challenges of Blockchain 4.0

Sendy Dwi Haryanto, Erina Sudaryati

452-470
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Factors Affecting Accountability of Village Fund Management through Implementation of the Village Financial System (SISKEUDES)

Icuk Rangga Bawono, Anasti Dwi Martantya Kinasih, Apriani Kartika Rahayu

471-491
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Liberating Accounting with a Religio-Cultural Approach

Virginia Nur Rahmanti, Tjiptohadi Sawarjuwono

492-513
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Have Students Comprehended Investment?

Paskanova Christi Gainau

514-536
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The Role of Biological Asset Disclosure and Biological Asset Intensity in Influencing Firm Performance

Evy Rahman Utami, Aji Prabaswara

537-554
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Value Relevance of Asset Revaluation Disclosure

Yossi Diantimala, Hafiez Sofyani

555-569
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Value Relevance of IFRS Adoption in ASEAN-5 Countries: Does Presentation Matters?

Aria Farah Mita, Sylvia Veronica Siregar, Viska Anggraita, Fitriany Amarullah

570-579
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Result-based Management Implementation in Higher Education Institution: Determinants and Impact on Performance

Suryo Pratolo, Arifin Hamsyah Mukti, Misbahul Anwar

580-601
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Taxing Celebrity Social Media Endorsements Income: A Preliminary Study of Instagram Celebrities

Afrizal Tahar, Listya Maharani Rizkia, Eko Hariyanto

602-621
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