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Showing 1–20 of
239 results
Mujilan Mujilan
Journal article
This study aims to explain the stock prices behavior around the announcement date of cash dividends. The study compares the stock prices a week before the cumulative date, cumulative date, record date...
Diyah Probowulan
In accounting, sustainability can improve the accuracy, reliability, and relevancy of teaching and learning in the educational, economic, and social landscapes that are constantly changing and evolvin...
Natatsa Rizqina Mubarika, Rr Sri Handayani
This study examines the value relevance of accounting information after PSAK 72 on the companies that are listed on Indonesia Stock Exchange. Ohlson's model is used to evaluate the research hypothesis...
Ld Gadi Djou, Fitri Lukiastuti
This study aims to determine the role of financial literacy moderation on the relationship between financial attitudes and financial self-efficacy on the intensity of decision-making of the SMEs that ...
Galih Adinegara, Sukmawati Sukamulya
Corporate governance is an interesting topic to discuss recently. Governance builds trust and predictability, hence generating comfort to investors. Companies that implement good corporate governance ...
Ananda Chairunnisa, Zuliani Dalimunthe
In Indonesia's capital market, there was a phenomenon that famous influencers seem to lead to behavioral bias in the stock market. The stock price changed significantly after those stock influencers s...
Abdulrival Hartoyo, Eko Ganis Sukoharsono, Yeney Widya Prihatiningtias
This research aims to identify and analyze the potential of blockchain technology for the accounting field in Indonesia. This research was conducted at the Indonesian Blockchain Association. This rese...
Juniarti Juniarti, Camelia Florensia Beoang, Meliani Fitri Salim Prayogo, Parulian Adinata Samosir
Business strategy choices are very influential in a company's environmental performance. Companies that choose the cost leadership strategy tend to streamline their expenses which leads to them overlo...
Siti Setyawati Kartika Sari, Raden Roro Widya Ningtyas Soeprajitno
Nowadays the biggest global problem in the industry sector is located on environmental issues. This issue committed by the national entities that produced a lot of waste and emission. To answer this p...
Arfah Habib Saragih, I. Dewa Nyoman Suartama Putra
This study investigates the factors of ethical perception of tax evasion. We also investigate the effect of ethical perception on tax compliance. Surveys were conducted with 291 participants consist o...
Ira Geraldina, Hilda Rossieta, Ratna Wardhani
This study aims to examine the value relevance of liquidity risk disclosure of Indonesia listed state owned enterprises after Indonesia Statement of Financial Accounting Standard, Disclosure of Financ...
Rohana Dita Safitri, Ni Nyoman Alit Triani
The purpose of this study is to provide empirical evidence of the effect of company size, audit opinion, the complexity of company operations, audit tenure, and KAP specialization on audit delay. The ...
Helisa Noviarty, Ayu Puspitasari, Elok Heniwati
The purpose of this study is to examine the effect of the Internal Auditor and Audit Committee on Audit Report Lag (ARL) and the moderating effect of Company Size on the relationship between the Inter...
Ani Wilujeng Suryani, Helianti Utami
Prior research has explored qualitative studies in relation to the paradigms used. This paper enriches the literature by investigating the quality of qualitative studies in relation to the data collec...
Zaga Kresna Pratama Putra, Novrys Suhardianto
The upper echelon theory and rent-seeking theory propose conflicting arguments related to the relationship between a firm's political connection and tax avoidance. This research aims to examine the re...
Nadya Natalia Rorong, Lodovicus Lasdi
Human resource is an important and valuable asset to reach competitive advantage for every firms. In the banking and insurance firms, human resource have an important role that is irreplaceable in the...
Anita Carolina, Fariyana Kusumawati, Khy'sh Nusri Leapatra Chamalinda
Agriculture firms are facing challenges on applying the Statement of Financial Accounting Standards (PSAK) 69 which regulates the recognition, measurement, disclosure, presentation and reporting biolo...
Johan Arifin
Using Stewardship theory, this study examines the factors that influence the level of mandatory disclosure within financial statements of provincial governments in Indonesia, including size of governm...
Zaenal Fanani, Zakiyyah Riris Merbaka
This study aims to examine and analyse the effect of Managerial Ability, Tone of Earnings Announcements, and Market Reactions. Using Return on Asset and Firm Size as control variables. In this study p...
Elok Heniwati, Erlina Essen
This study is to examine whether liquidity, profitability, leverage, sales growth, operating capacity, and size have influenced on financial distress by using retail industry that listed in the Indone...