Browse Title Index


 
Issue Title
 
Vol 25, No 1: January 2024 Standardized corporate social responsibility disclosure, assurance, and real earnings management: evidence from developing countries Abstract   PDF
Eko Budi Santoso, Basuki Basuki, Isnalita Isnalita
 
Vol 24, No 2: May 2023 Stock liquidity and stock returns: the moderating role of financial constraints Abstract   PDF
Veronika Daniar Febrianti, Siti Saadah
 
Vol 25, No 2: May 2024 Struggles of village-owned enterprise to improve performance: A case in Kupang Regency, Indonesia Abstract   PDF
Petrus Kase, Yaherlof Foeh, Adriana Rodina Fallo, Melania Tawa, Juwita S. Kariam
 
Vol 16, No 1: January 2015 Studi Kajian: Konvergensi IFRS, PSAK, Undang-Undang Perpajakan dan Dampaknya terhadap Aset Tetap Abstract   Download Article
Dewi Pudji Rahayu
 
Vol 19, No 1: January 2018 Studi Kasus Fenomena Tingkat Serapan Anggaran pada Satuan Kerja Perangkat Daerah Abstract   Download Article
Perdana Kusuma Negara, Lilik Handajani, Lukman Effendy
 
Vol 8, No 1: January 2007 Studi Tentang Kendala-Kendala yang Dihadapi oleh Kantor Akuntan Publik dalam Melakukan Merjer Abstract   Download Article
Tjiptohadi Sawarjuwana, Triana Mayasari
 
Vol 20, No 2: May 2019 Success Factors of Village-Owned Enterprises (BUMDes) Performance in Indonesia: An Exploratory Study Abstract   Download Article
Hafiez Sofyani, Randi Atmaja, Sri Budhi Rezki
 
Vol 23, No 2: May 2022 Successful Crowdfunding in Indonesia Based on Financial Projection and Investor Attraction: Empirical Study on Micro, Small and Medium Enterprises (MSMEs) on the Bizhare Platform Abstract   PDF
Anggrian Faulina Permatasari, Ihyaul Ulum, Ike Arisanti
 
Vol 7, No 1: January 2006 Support and Against Historical Cost Accounting: Is it Value Relevance for Decision Making? Abstract   Download Article
Evi Rahmawati
 
Vol 19, No 2: July 2018 Tax Avoidance, Corporate Governance and Firm Value in The Digital Era Abstract   Download Article
Chen Siew Yee, Noor Sharoja Sapiei, Mazni Abdullah
 
Vol 21, No 3: September 2020 Taxing Celebrity Social Media Endorsements Income: A Preliminary Study of Instagram Celebrities Abstract   PDF
Afrizal Tahar, Listya Maharani Rizkia, Eko Hariyanto
 
Vol 1, No 2: July 2000 Teknologi Informasi dan Peran Akuntan Manajemen Suatu Pendukung Manajemen Stratejik dalam Pencapaian Keunggulan Kompetitif Abstract   Download Article
Suryo Pratolo
 
Vol 25, No 3: September 2024 Testing the audit quality of female audit partners: Empirical findings from Thailand Abstract   PDF
Andrea Chrysanti Hadisurja, Antonius Herusetya, Golrida Karyawati Purba
 
Vol 23, No 1: January 2022 Testing the Mediating Role of Career Development in Affecting Intellectual Capital and Organizational Culture on Employee Performance: Evidence of Local Banks in Yogyakarta, Indonesia Abstract   PDF
Titi Laras, Rutha Mathilde Santana, Bambang Jatmiko, Tiyas Puji Utami
 
Vol 21, No 3: September 2020 The Association of Tax Aggressiveness on Accrual and Real Earnings Management Abstract   PDF
Antonius Herusetya, Cyrilla Stefani
 
Vol 13, No 1: January 2012 The Balance Sheet As an Earnings Management Constraint (Case Study In Indonesia Manufacture Company) Abstract   Download Article
Dwi Sudaryati
 
Vol 23, No 1: January 2022 The Current Digital Financial Literacy and Financial Behavior in Indonesian Millennial Generation Abstract   PDF
Rita Rahayu, Syahril Ali, Amalda Aulia, Retnoningrum Hidayah
 
Vol 24, No 3: September 2023 The determinants of China’s outward foreign direct investment in ASEAN: A panel ARDL approach Abstract   PDF
Unggul Heriqbaldi, Naufira Deilya Mufiidah
 
Vol 22, No 3: September 2021 The Effect of Board and Ownership Structure on the Possibility of Financial Distress Abstract   PDF
Joanne Jovita Jodjana, Sherin Nathaniel, Rinaningsih Rinaningsih, Titin Pranoto
 
Vol 23, No 1: January 2022 The Effect of Corporate Governance Mechanism on Intellectual Capital Disclosure of High IC-Intensive Companies in Indonesia and Malaysia Abstract   PDF
Evi Rahmawati, Naufal Fadlurrahman, Firda Shofia Azzahra
 
Vol 24, No 3: September 2023 The effect of corporate governance on earnings management moderated by political connection Abstract   PDF
Rini Adriani Auliana, Bambang Subroto, Imam Subekti
 
Vol 25, No 1: January 2024 The effect of COVID-19 and CEO tenure on environmental and social disclosure scores Abstract   PDF
Adrian Teja
 
Vol 21, No 1: January 2020 The Effect of External Pressure, Management Commitment and Accessibility towards Transparency of Financial Reporting Abstract   PDF
Bambang Jatmiko, Muhammad Budi Setiawan
 
Vol 17, No 2: July 2016 The Effect of Financial and Non-Financial Variables to Firm Performance: Comparison Between Indonesia and Thailand Abstract   Download Article
Hasni Yusrianti, Tien Norma Habsari, Suthawan Prukumpai
 
Vol 21, No 2: May 2020 The Effect of Firm Size, Profitability, and Liquidity on The Firm Value Moderated by Carbon Emission Disclosure Abstract   PDF
Dody Hapsoro, Zaki Naufal Falih
 
Vol 23, No 3: September 2022 The Effect of Gender Diversity in The Boardroom and Company Growth on Environmental, Social, and Governance Disclosure (ESGD) Abstract   PDF
Chrisna Pramono, Mohammad Nasih
 
Vol 22, No 2: May 2021 The Effect of Intellectual Capital and Good Corporate Governance on Company Value Mediated by Competitive Advantage Abstract   PDF
Selvia Roos Ana, Agung Budi Sulistiyo, Whedy Prasetyo
 
Vol 24, No 2: May 2023 The effect of intellectual capital on market performance with bank efficiency as a mediation variable Abstract   PDF
Siti Rachmah, Bambang Subroto, Imam Subekti
 
Vol 17, No 1: January 2016 The Effect of Management Compensation and Debt Requirements on Earnings Management Concerning The Impairment of Assets Abstract   Download Article
Lloyd Kevin Co Abrigo, Rodiel C. Ferrer
 
Vol 19, No 1: January 2018 The Effect of Ownership Structure and Investor Protection on Firm Value: Analyst Following as Moderating Variable Abstract   Download Article
Desi Susilawati, Fuad Rakhman
 
Vol 22, No 2: May 2021 The Effect of Ownership Structures on Audit Fees of Listed Firms in Ghana Abstract   PDF
Alhassan Musah, Bismark Okyere, Eric Agyapong Boakye
 
Vol 24, No 2: May 2023 The effect of real earnings management, fraud, and earnings informativeness, as the moderating variable, on investment efficiency Abstract   PDF
Giovani Priscilia, Estralita Trisnawati
 
Vol 25, No 2: May 2024 The effect of strategy, information asymmetry, and incentive scheme on budgetary slack in family business company Abstract   PDF
Janet Anneta, Jesica Handoko
 
Vol 25, No 2: May 2024 The effects of corporate social responsibility disclosure on firm performance with market share mediation Abstract   PDF
Lutfirrahman AM, Erwin Saraswati, Imam Subekti
 
Vol 21, No 2: May 2020 The Effects of Organizational and Political Factors on the Development of Performance Measurement System (PMS) of Local Government Institutions Abstract   PDF
Parwoto Parwoto, Abdul Halim
 
Vol 21, No 3: September 2020 The Ethical Perspective of Millennial Accountants in Responding to Opportunities and Challenges of Blockchain 4.0 Abstract   PDF
Sendy Dwi Haryanto, Erina Sudaryati
 
Vol 22, No 3: September 2021 The Evaluation of Performance Indicators Development: A Study on Indonesian Financial Transaction Report and Analysis Center (PPATK) Abstract   PDF
Dedy Kurniawan, Rusdi Akbar
 
Vol 21, No 2: May 2020 The Existence of Accrual Anomaly Phenomena in Indonesia Capital Market Abstract   PDF
Gerrinko Giffari Wurintara, Hamidah Hamidah
 
Vol 25, No 3: September 2024 The impact of audit committee effectiveness on the relationship between company performance and readability of disclosures: a laboratory experiment Abstract   PDF
Agus Munandar, Kadlina Kadlina
 
Vol 20, No 2: May 2019 The Impact of Corporate Governance on Customer Satisfaction and Loyalty of Islamic Insurance Company in Indonesia Abstract   Download Article
Peni Nugraheni, Lia Fauziah
 
Vol 21, No 1: January 2020 The Impact of Foreign Investor Ownership Level on Agency Problems of Manufacturing Companies in Indonesia Abstract   PDF
Ahmad Cahyo Nugroho, Dedi Febrianto, Avia Enggar Tyasti, Christian Kuswibowo
 
Vol 23, No 2: May 2022 The Impact of Ownership Structure on CSR Disclosure: Evidence from Indonesia Abstract   PDF
Peni Nugraheni, Arum Indrasari, Noradiva Hamzah
 
Vol 24, No 2: May 2023 The impact of thin capitalization rule on tax avoidance in Indonesia Abstract   PDF
Muhammad Rheza Ramadhan
 
Vol 23, No 1: January 2022 The Impacts of Tax Revenue and Investment on the Economic Growth in Southeast Asian Countries Abstract   PDF
Hoa Thi Nguyen, Susilo Nur Aji Cokro Darsono
 
Vol 20, No 2: May 2019 The Implementation of Accrual-based Accounting in Indonesian Government: Has Local Government Financial Statement Quality Improved? Abstract   Download Article
Asaprima Putra Karunia, Payamta Payamta, Sutaryo Sutaryo
 
Vol 22, No 2: May 2021 The Implications of Organizational Slack-Resources Heterogeneity toward CSR Expenditures Abstract   PDF
Kadek Weda Noveadjani Tista, Aulia Fuad Rahman, Arum Prastiwi
 
Vol 7, No 1: January 2006 The Influence of Audit Committee to Earnings Management Abstract   Download Article
I Putu Sugiartha Sanjaya
 
Vol 22, No 2: May 2021 The Influence of Enterprise Resource Planning (ERP) Implementation System on Company Performance Mediated by Organizational Capabilities Abstract   PDF
Defriko Gusma Putra, Rita Rahayu, Anne Putri
 
Vol 24, No 1: January 2023 The Influence of Environmental, Social, and Governance Performance on Foreign Investment Abstract   PDF
Amalia Siti Khodijah
 
Vol 25, No 2: May 2024 The influence of financial performance and governance on non-financial performance disclosures Abstract   PDF
Tri Siwi Nugrahani, Taslim Firdaus, Ratna Purnama Sari
 
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