Table of Contents
Articles
The Institutionalization of Accrual Accounting: The Perspective of New Institutional Sociology Theory
Rizky Ayu Savitri(1), Zaenal Fanani(2),
(1) Faculty of Economics and Business, Universitas Airlangga, Indonesia Jl. Airlangga No.4, Gubeng, Surabaya, Jawa Timur 60286, Indonesia (2) Faculty of Economics and Business, Universitas Airlangga, Indonesia Jl. Airlangga No.4, Gubeng, Surabaya, Jawa Timur 60286, Indonesia |
The Effect of Accrual-GAS on the Financial Reporting Reliability With HR Capacity as Mediating Variables
Mega Kusuma Aryani(1), Kiswanto Kiswanto(2),
(1) Department of Accounting, Faculty of Economics, Universitas Negeri Semarang, Gedung L2 Lantai 2 Sekaran Gunungpati Semarang 50229, Indonesia (2) Department of Accounting, Faculty of Economics, Universitas Negeri Semarang, Gedung L2 Lantai 2 Sekaran Gunungpati Semarang 50229, Indonesia |
The Effect of Internal Financial Indicators on the Tendency of Accounting Fraud
Dana Iswati(1), Marsellisa Nindito(2), Adam Zakaria(3),
(1) Department of Accounting, Faculty of Economics, Universitas Negeri Jakarta Jl. Rawamangun Muka, RT.10/RW.13, Jakarta Timur, 13120, Indonesia (2) Department of Accounting, Faculty of Economics, Universitas Negeri Jakarta Jl. Rawamangun Muka, RT.10/RW.13, Jakarta Timur, 13120, Indonesia (3) Department of Accounting, Faculty of Economics, Universitas Negeri Jakarta Jl. Rawamangun Muka, RT.10/RW.13, Jakarta Timur, 13120, Indonesia |
Analysis of Economic Performance of Manufacturing Companies in Indonesia
Nadim Fernando(1), Fachrurrozie Fachrurrozie(2),
(1) Department of Accounting, Faculty of Economics, Universitas Negeri Semarang, Indonesia Gedung L2 Lantai 1 Sekaran Gunungpati Semarang 50229, Indonesia (2) Department of Accounting, Faculty of Economics, Universitas Negeri Semarang, Indonesia Gedung L2 Lantai 1 Sekaran Gunungpati Semarang 50229, Indonesia |
The Analysis of Tax Avoidance Determinant on The Property and Real Estate Companies
Turyatini Turyatini(1),
(1) PT Chimarder Jl Tamansiswa Sekaran Gunungpati Semarang 50229, Indonesia |
The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach
Siska Apriliana(1), Linda Agustina(2),
(1) Department of Accounting, Faculty of Economics, Universitas Negeri Semarang Gedung L2 Lantai 2 Sekaran Gunungpati Semarang 50229, Indonesia (2) Department of Accounting, Faculty of Economics, Universitas Negeri Semarang Gedung L2 Lantai 2 Sekaran Gunungpati Semarang 50229, Indonesia |
The Effect of Internal Control Factors on the Accountability of the Auditor at the Inspectirate of Jombang District
Ludfa Febriana(1), Siti Maria Wardayati(2), Whedy Prasetyo(3),
(1) Faculty of Economics and Business, Universitas Jember, Indonesia Jl. Kalimantan No. 37, Tegalboto, Sumbersari, Jember, Jawa Timur 68121, Indonesia (2) Faculty of Economics and Business, Universitas Jember, Indonesia Jl. Kalimantan No. 37, Tegalboto, Sumbersari, Jember, Jawa Timur 68121, Indonesia (3) Faculty of Economics and Business, Universitas Jember, Indonesia Jl. Kalimantan No. 37, Tegalboto, Sumbersari, Jember, Jawa Timur 68121, Indonesia |
The Influence of Tax Amnesty Benefit Perception to Taxpayer Compliance
Ramadhani Indah Sari(1), Dian Anita Nuswantara(2),
(1) Faculty of Economics, Universitas Negeri Surabaya Jl. Ketintang No.2, Gayungan, Surabaya, Jawa Timur 60231, Indonesia (2) Faculty of Economics, Universitas Negeri Surabaya Jl. Ketintang No.2, Gayungan, Surabaya, Jawa Timur 60231, Indonesia |