Vol 21, No 3: September 2020

For this edition, all authors are coming from Indonesia.

Table of Contents

Articles

Public Accounting and Business Accounting: Two Different Upstream
Irwan Taufiq Ritonga
PDF
401-416
Can the Ethical Orientation Mitigate the Manager’s Earnings Management?
Priyastiwi Priyastiwi, Sriwidharmanely Sriwidharmanely, Krisnhoe Fitri Fatjriyati
PDF
417-433
The Association of Tax Aggressiveness on Accrual and Real Earnings Management
Antonius Herusetya, Cyrilla Stefani
PDF
434-451
The Ethical Perspective of Millennial Accountants in Responding to Opportunities and Challenges of Blockchain 4.0
Sendy Dwi Haryanto, Erina Sudaryati
PDF
452-470
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
PDF
471-491
Liberating Accounting with a Religio-Cultural Approach
Virginia Nur Rahmanti, Tjiptohadi Sawarjuwono
PDF
492-513
Have Students Comprehended Investment?
Paskanova Christi Gainau
PDF
514-536
The Role of Biological Asset Disclosure and Biological Asset Intensity in Influencing Firm Performance
Evy Rahman Utami, Aji Prabaswara
PDF
537-554
Value Relevance of Asset Revaluation Disclosure
Yossi Diantimala, Hafiez Sofyani
PDF
555-569
Value Relevance of IFRS Adoption in ASEAN-5 Countries: Does Presentation Matters?
Aria Farah Mita, Sylvia Veronica Siregar, Viska Anggraita, Fitriany Amarullah
PDF
570-579
Result-based Management Implementation in Higher Education Institution: Determinants and Impact on Performance
Suryo Pratolo, Arifin Hamsyah Mukti, Misbahul Anwar
PDF
580-601
Taxing Celebrity Social Media Endorsements Income: A Preliminary Study of Instagram Celebrities
Afrizal Tahar, Listya Maharani Rizkia, Eko Hariyanto
PDF
602-621