This study purposed to test, obtain empirical evidence whether there is an influence on the accounting professional ethics of accountants and religiosity on students’ perceptions of accountant’s unethical behaviour. This research was conducted to observe at the relationship between professional ethics...

The purpose of the research was to explore the influence of Independence, Integrity, Professionalism and Professional Scepticism on the Accuracy of Giving Audit Opinion by Government auditors, in this case the Audit Board of the Republic of Indonesia (BPK-RI). The research seeks to broaden empirical...

This research aims to study whether the water distribution function of PDAM Tirta Bhagasasi Bekasi Branch has been effective based on service claims and complaints from the customers. The research also aims to determine whether the PDAM has implemented a water audits and comply with the level of water...

This research aims to study the effectivity and efficiency of import transactions process that have been running as one of bank services in applying information systems. This research uses descriptive qualitative research, where in data analysis of audit information system using audit approach around...

Accounting fraud which in auditing language better known as fraud has now become a kind of headline news in the media. The detection of fraud is an attempt to find out that an act of fraud has occurred, who is the culprit, who is the victim, and what causes it. This study aims to determine the effect...

White-collar crime, along with the use of information technology, has grown rapidly in committing crimes, including cyber-crime and non-compliance with laws and regulations especially regarding the making of financial statements that are not in accordance with the prevailing laws and regulations. The...

This study is aimed to test the effect of Corporate Governance and Corporate Social Responsibility on Firm Value in manufacturing companies in the consumer goods industry sector is listed on the Indonesia Stock Exchange. This research uses a descriptive quantitative research approach, which is measured...

Using a manually collected sample of 49 corporate social responsibility (CSR) reports issued by Indonesian public companies, this study examines the relationship between the CSR performance and the readability of CSR reports. The study adopts the Fog index to measure the readability of CSR reports and...

The purpose of this research is to know the influence of Net Working Capital, Board Size and Sales Growth on Cash Holding (Empirical Study on Plantation Sub Sector Companies in BEI Period 2014–2016). This study using descriptive study through hypothesis testing by using a causal design. The type of research...

This study aims to determine Effect of Current Ratio, Return On Assets, Net Profit Margin, and Debt to Equity Ratio on Dividend Payout Ratio for companies listed in the LQ45 index on the Indonesia Stock Exchange in 2013-2018. This study uses a quantitative type of descriptive research approach, which...

Study aims to obtain empirical evidence of the influence of financial performance proxied by profitability, liquidity and capital structure to income smoothing practice. The population of this study covers property and real estate companies at Indonesia Stock Exchange on period 2014–2017. The indicators...

Indonesian capital market is very important in developing Indonesia’s economy by getting a cheap funding for their industry. Industry in the Indonesian capital market there are a variety of products was traded like bonds, mutual funds, equity or shares, warrant or option. The phenomenon from stock trading...

Intellectual capital is an intangible asset that is beneficial for increasing the company’s competitive ability and performance. Intellectual capital is elusive, but if it is discovered and explored it will give to the organization a new resource base to compete and win the competition. This study will...

Financial statements are important information for decision makers, because they contain the financial position, performance and changes in the company’s financial position. However, determining the performance of a company can be used in various ways and functions to get benefits as information in determining...

The objective of this research was to examine and analyse the influence of Net Premium Growth, Claim Ratio and Risk Based Capital affect the Financial Performance of Line Insurance Companies. The study population was insurance companies listed on the Indonesia Stock Exchange from 2014–2018. The sample...

The aim of this study is to prove empirically the influence of Revenues and Capital Expenditures to the Human Development Index at 4 Provinces in Indonesia. The research method is quantitative descriptive. By quantitative descriptive method, the researcher intends to analyse the relationship among variables...

This study aims to determine the effects of debt covenant and managerial ownership structure on accounting conservatism in manufacturing companies listed in the Indonesia Stock Exchange (IDX) period 2016–2018. The sample in this study is manufacturing companies listed in Indonesia Stock Exchange (IDX)...

The aims of this research to determine the effect of information asymmetry and corporate governance mechanisms that proxied by institutional ownership, managerial ownership, and audit committee on the earnings management occurred in companies listed in Jakarta Islamic Index over the period 2015–2018....

The purpose of this study was to determine whether the firm’s financial performance mediates the relationship between CSR on firm value. The research was conducted by taking a sample of 8 companies listed in Indonesia Stock Exchange 2013–2017 for food and beverage sector. Sampling was done by purposive...

This study aims to analyse the effect of profitability on stock returns with inflation as a moderating variable. The variables tested in this research are profitability proxy for Return on Assets (ROA), Return on Equity (ROE) and Net Profit Margin (NPM), inflation and stock returns. The sample of this...

This study aims to determine the effect of earnings management, corporate governance, and company size partially on firm value with corporate governance as moderating. This study uses a sample of manufacturing companies in the basic industry and chemical sectors as many as 27 companies listed on the...

This study aims to examine whether the effect of liquidity on tax aggressiveness, the effect of leverage on tax aggressiveness, the effect of earnings management on tax aggressiveness on property and real estate companies listed on the Indonesia Stock Exchange (IDX). This study uses a descriptive quantitative...

Theory of reasoned action is a theory that explain and predict intention behavior. Previous study reveals that trust in the community of seller mediates the relationship between PEES and intention to purchase. Other research reveals that in e-commerce, trust can be seen not only trust in the community...

This study aims to analyze and design an adequate Accounting Information System (SIA) on the sales cycle with the REA model approach (Resources, Events and Agents) in Tour & Travel companies in PT Permata Bakkah Mukarromah. The main activities in PT Permata Bakkah Mukarromah are the sale of Umrah travel...

This study aims to examine whether the influence of information technology on accounting fraud and the effect of internal control on accounting fraud on employees who work at PT. Sugih Makmur Eka Industri Indonesia. This research uses purpose sampling method. The total sample of this research is 100...

This study aims to explore the meaning of internal control practices applied by management in carrying out its business operations. The study was conducted at a supermarket engaged in retail and has a mission to run an Islamic business system. This study uses ethnomethodology to understand daily internal...

The existence of a company must give grace to all parties, which is reflected in the disclosure of ISR. The purpose of this study was to examine the effect of profitability, company size, industry type, environmental performance and institutional ownership on ISR. This research was conducted on companies...

This study aims to examine whether the effect of cross-sharia supervisory board membership, the size of the sharia supervisory board, and the size of the company on the disclosure of sharia compliance in Islamic banking in Indonesia in the period 2014-2018. This research uses descriptive research with...

This study aims to determine the development of the Salam contract, identify the factors that lead to less optimal application of the Salam contract on Islamic Banking, and later the best solution for the Islamic banking industry can be found in developing its Salam contract. This research applies a...

The prospect of the Islamic finance sector in Indonesia is getting better, and the existence of Commercial Sharia Banks (CSB) in Indonesia is guaranteed Act. This study examines the effect of the implementation of the ICG, ICSR and the Financial Health of the reputation, a study of CSB in Indonesia....

This study aims to compare between financial ratios and methods of economic value added (EVA) as a measure of a company’s performance. The data used in this study are quantitative data with data collection techniques through documentation and this research is comparative in nature. The object of this...

The objective of the study is to analyse the sticky cost behaviour and the factors that affect the cost stickiness on manufacturing companies listed in Indonesia Stock Exchange. The behavior of sticky cost in this study is found by analyzing selling, general and administrative costs which are categorized...

This study aims to examine whether tunneling incentives and bonus mechanisms affect the company’s decision to transfer pricing. This study uses a qualitative approach and the research sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2012 until 2018,...

This study is aimed to test the Effect of Local Revenue on financial performance, Equalization Funds on financial performance, and Capital Expenditures on financial performance on Regencies in West Java for Year 2013 – 2017. This research uses descriptive quantitative approach, which is measured using...

Qualified opinion (WDP) giving from BPK to National Election Commission (KPU) indicates that the fairness of financial report is still doubted. Just started in 2017 when financial reports of KPU obtains unqualified opinion (WTP). The reason of the Supreme Audit Agency (BPK) gave qualified opinion on...

The purpose of this study was to determine the implementation of management of property regions/fixed assets in East Jakarta Administration City Government, Report Accountability for fixed asset management and what obstacles are encountered in the implementation of the management of regional/fixed assets,...

This study aims to find empirical evidence of the effect of book-tax differences on earnings growth. Earnings growth is measured using changes in net profit after tax. The independent variables used in this study are temporary differences and permanent differences, while the dependent variable is earnings...

This study aims to obtain empirical evidence about the influence of firm characteristics (leverage & profitability) on aggressive tax planning with family ownership as a moderating variable on public sector mining companies listed on the Indonesia Stock Exchange for the 2012-2016 period. In addition,...

This research aims to knowing effect understanding tax, tax sanction, and level of trust in the goverment againts taxpayer’s compliance in paying land and building tax - rural and urban in the sub-district Jatinegara. The population in this research were PBB-P2 taxpayers registered in Jatinegara sub-district...

This study aims to examine how tax rate and tax sanction retribution increase tax compliance. Independent variables in this study are tax rate and tax sanction and dependent variables are tax compliance of non-employees. Development of developing countries in various fields is being actively carried...

Tax evasion is one of the problems existing in every country in this world, has a negative impact on a country’s economy; is classified as an illegal act, it is an attempt to avoid tax payable by violating tax laws. Indonesia is a country that includes the world top ten countries with the majority of...

The government has issued a new provision on income tax on micro, small and medium enterprises, namely income tax on income from businesses that are received or obtained by taxpayers who have certain gross circulation. Where points are set out in the government regulation there is a reduction in tariffs,...

This study aims at examining the influence of ethics, current information, and organizational culture on taking the ethical decision by tax consultants. The research method used is the quantitative method. The data collection technique used is a mail survey. The mail survey was conducted by sending a...

Indonesian Government Regulation Number 27 of 2014 and regional regulation of Talaud Islands Regency Number 2 of 2012 concerning the management of regional assets, explains the regulation of regional assets from government agencies in order to be able to carry out regional property management in accordance...