The purpose of this study is to find management strategies to practice internal control in achieving company goals. This study uses to understand the practice of internal control of TT Supermarket in daily activities. Supermarket TT is a local retail company that has been established since 1979. The...

Research aims to find the practice of internal control of capital maintenance of small and medium enterprises (SMEs). Theoretically the results of this study can enrich the concept of capital maintenance that is appropriate for SMEs so it can be useful to encourage its growth. This research uses ethnomethodology...

The purpose of this study was to examine the effect of information technology, training, user participation on the effectiveness of accounting information systems in the implementation of Supply Chain Management. The results of this research will improve the effectiveness of Supply Chain Management,...

This study was conducted to analyze and get the empirical evidence to test the influence of gender, professional skepticism, and time budget pressure on the auditor’s ability to detect fraud in public accounting firm that was registered in IAPI in the province of Jakarta. This type of research used in...

The purpose of this research is to obtain empirical evidence about the effect of board size, board independence, directors expertise, board meetings, audit committee expertise, audit committee meetings, audit committee woman, audit committee education, concentrated shareholders, and managerial ownership...

Fraud is a factor that has a negative impact on the financial condition of a business entity. In practice, fraud is often found in the form of abuse of interest or a conflict of interest, corruption, bribery, illegal gratuities and others. Fraud often occurs in government agencies and private institutions,...

This study aimed to examine the effect of competence and independence of the intern auditor and human resource competence on the quality of financial reporting provincial government and city/municipal governments through the method of data collection questionnaire. Questionnaires will be distributed...

The purpose of this study is to find out how the production management is carried out, especially in mining, which is heavily influenced by tight work schedules, required size specifications, stock pile deposits and ship loading on time. Operational audit is part of an internal audit activity that focuses...

The purpose of this study was to analyze career interest as an accountant lecturer. The independent variable that is in use is the perception and motivation, with compensation as an intervening variable. The sample used in this study are students at some universities in East Jakarta, that have been the...

This research examines the effect of Profitability and firm size on earnings management with managerial ownership as moderation. The total sample in this research as many as 60 companies listed in Indonesia Stock Exchange in the period 2012-2016. Test results show that profitability has a positive effect...

This study aims to examine and find out how the method of Altman Z-Score developed in 1984 is able to predict the level of health in state-owned enterprises go public listed in Indonesia Stock Exchange, as well as to know and test the influence of health level on the value of related companies. This...

This study aims to analyze the differences in corporate performance before and after the merger on public companies listed on the Indonesia Stock Exchange. Company performance is measured using financial ratios: Current Ratio, Debt to Equity Ratio, Debt Ratio, Total Asset Turnover, Return on Investment,...

The objective of this study is to analyze the influence of external pressures, financial targets and financial distress to the possibility of financial statement fraud. The proxy of financial statement fraud is the Beneish M-Score (1999). I f the M-Score is greater than -2.22, the company is likely to...

The aim of this study is to examine the influence of corporate governance and corporate social responsibility disclosure on earnings management practice. Corporate governance measured by board of director, independent board and institutional ownership. The population in this study consist of non-financial...

This study aims to determine the effect of CAR, LDR, NPL, DER and ROE on the Firm Value simultaneously or partially on the Banking Sector listed on the Indonesia Stock Exchange. The method of analysis used in this research is the associative method with multiple regression analysis techniques and the...

The objective of this study was to determine the effect of internal factors in the cases of liquidity, activity, leverage, asset size to the value of manufacturing company. This research was conducted at the Indonesia Stock Exchange. The object of research was the financial statements of manufacturing...

Previous studies show the testing of return on asset and other variables using the same measurement period, have not given significant empirical result. Therefore, this research takes a crack at the using different measurement period of return on assets. This research aims to investigate whether return...

Firm value is an important factor to be researched because it is one of the indicators how market evaluates the firm as a whole. The objective of this research is to examine the influence of firm’s internal factors on firm values of Indonesia’s state-owned firms listed on the Indonesia Stock Exchange....

This study chronicles the result of a comparative study on formal and informal fund management system in a Mosque and a Church located in West Java, Indonesia. Researchers used field study to explore in obtaining detail information on fund management system from the research subjects. Research methodology...

This study is examining the impact of corporate governance and asymmetry information towards earning quality in manufacturing companies that listed in Indonesian Stock Exchange from 2011 – 2015. Sample was determined by purposive sampling method, and total observation in this research are 375 observation....

This study aims to explain the relationship between variable relevance value, timeliness and conservatism to asymmetry information. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange from 2013 to 2015 with a sample selected by purposive sampling of 23 companies....

This study aims to examine profitability, public share ownership, and size of voluntary disclosure and cost of capital. In addition to examining direct effects, this study considers indirect effects, namely the voluntary disclosure mediating the relationship between profitability, public share ownership,...

This study aims to determine the Influences of Intellectual Capital Disclosure (IC); Debt to Assets Ratio (DTA); Debt Equity Ratio (DER); Company Size (Size); and Assets Turnover (ATO) to Company Profitability (Empirical Study at manufacturing company registered in Indonesian stock exchange in 2011-2015)....

This aims study is to test whether the influence of intellectual capital to the financial performance of banking listed on the Indonesia Stock Exchange (BEI). Independent variable in this research is intellectual capital measured using VAICTM and dependent variable is the financial performance of banking...

The purpose of this paper is to investigate the moderating effect of corporate governance on the relationship between earnings management and firm value. Using a sample of 177 Indonesian listed nonfinancial firms during the year 2015, this paper finds that corporate governance mechanism, as represented...

This study aims to examine the effect of corporate governance and profitability on earnings management in manufacturing companies listed in BEI and SGX period 2011-2014. The data used is secondary data derived from company financial reports published through the website www.idx.co.id and PDEB UI with...

This electronic document is a “live” template and already define This study aimed to analyze the influence of corporate governance mechanisms (by proxy of the board of directors and independent board, audit committee, the quality of KAP big 4, specialization auditors, and corporate governance country...

This study aims to analyze: 1) Is the production of salt farmers on the Madura island is optimal or not, and 2) Is the salt farmers on Madura Island in production has reached maximum profit or not. The population in this research is all the people salt farmers that exist in 4 districts in Madura Island...

This study aims to determine the impact of the application of ISO 14001, Financial Performance measured by Return on Assets and Return on Equity on the Disclosure of Corporate Social Responsibility in non-financial companies listed on the Stock Exchange in 2014-2016. The method used is descriptive method....

The purpose of this study was to examine the impact of profitability, liquidity, leverage and firm size towards price earnings ratio on Manufacturing Company in Indonesia. This research is using quantitative by studying literature method. Data were gathered using a financial statement data from Indonesia...

The aim of this research is to know the significance effect of internal control elements to the effectiveness of Pro Deo case management, and the financial statement quality at religion court in Jakarta Province. Data, that is used in this research is primary data, that researcher give the respondent...

Food and beverage industry has a significant role in economic growth in Indonesia. The Ministry of Industry estimates that the growth of the food and beverage industry will slow down after becoming the main driver of industrial growth throughout 2016. The main objective of the study is to determine the...

Kementerian Agama Republik Indonesia (Kemenag) is the organizer of Hajj at the same time serves to supervise, evaluate and make regulations or legislation with Parliament. Various problems that hit the Ministry of Religious Affairs are strived to be reformed, ranging from organizational reform, regulations,...

This study aims to examine the effect of corporate governance on the company’s performance with sustainability reporting as an intervening variable in Indonesia. The population of this study is a manufacturing company listed on the Indonesian Stock Exchange for the period 2010-2015. The sample selection...

Sharia compliance statements disclosure in accounting of Islam can be the answer to the question of the sharia of the Islamic bank transactions, for this to be a doubt moslem societies. This research aims to develop a form of sharia compliance disclosure statements that shows accountability to God and...

The sustainability of companies largely determined by the performance of which is owned by the company. This study aims to determine the determinants of business sustainability in the sharia People's Financing Bank Harta Insan Karimah (BPRS HIK). This research is qualitative research using primary and...

This study aims to examine the influence of industry type, return on asset, company size, and institutional ownership of the Islamic Social Reporting (ISR) Empirical Study disclosure to companies listed in Jakarta Islamic Index, Indonesia Stock Exchange 2014-2017. This research is a descriptive research...

This study aims to formulate a concept of Corporate Social Responsibility (CSR) according to the Ihsan perspective. The existing CSR is still reflected in the conventional CSR which is full of materialism. The concept of CSR in sharia banking should emphasize the awareness of individuals who understand...

Almost all parties involve sustainability’s issue, including universities. Universities have a critical role in sustainable development agenda. To strengthen its commitment to support the agenda, the university must prepare sustainability reporting. Sustainability reporting is a media of accountability...

Social responsibility measurement used Islamic issuers should ideally use Islamic Social Reporting (ISR) that in accordance with the rules of Sharia. The purpose of this study was to examine the effect of industry type, profitability and public share ownership on ISR disclosures on companies listed in...

This study aims to determine the effect of Sharia Governance, Intellectual Capital, profitability, and firm size on the disclosure of Islamic Social Reporting (ISR) on Islamic Banking in Indonesia registered with the Financial Services Authority for the period 2011-2015.The data in this study uses secondary...

This study aims to determine the influence of Islamic income ratio, profit sharing financing ratio, profit sharing funding ratio and zakat performance ratio to the profitability of Islamic bank in Indonesia. This study uses model of multiple linear regression hypothesis test data panel. The population...

A study conducted by the World Bank on Ease of Doing Business for starting a business shows that the business environment in Indonesia is still not conducive to the growth of the trade and industry sector because of the high cost of starting and operating a business. This is because Indonesia faces many...

The purpose of this research is to create a business model for modernization of SMEs in Manado, especially fisheries and marine-based industries. Researchers explore the development of business models for the modernization of SMEs. Researchers created the business model development of SME modernization...

Transfer pricing is pricing or reward connecting with interrelated goods transfer, services or technology shift between companies has different relation and systemic price manipulation to reduce artificial profits, it pretended as if the enterprise loses, avoids taxes and customs in a country. This study...

The study aims to determine the effect of taxpayer perceptions and awareness of taxpayers on the application of amnesty program to the level of taxpayer compliance in KPP Pratama Bekasi Barat. The research strategy used in this research is associative / causality. The research method used. The research...

One of the company's management efforts to earn the expected profit is to conduct tax planning, namely through tax avoidance. Tax avoidance is an attempt to reduce the amount of taxes in a way that does not violate the rules of taxation legislation. This research is conducted to know the factors that...

The modernization of tax administration reform is a process of renewal in the field of the administration of taxation that do residents comprehensive, covering aspects of the information technology, namely software, hardware and human resources. This research aims to know the influence of the consciousness...

This research about earning management in financial services sector companies. The poor quality of banking can be indicated from the poor internal condition of the banking sector, the underperforming bank management, the low moral of its human resources, and the ineffective supervision done by Bank Indonesia....

This research is about tax compliance by looking at cooperative taxpayer behavior from two sides, namely taxpayer trust and the power of tax authority. Cooperative is a form of business built on the concept of mutual cooperation. The government supports the existence of cooperatives in Indonesia in the...

The largest component revenue of Indonesia is taxes, which currently account for over 80% of total domestic revenues. Therefore, the government puts effort on encouraging the raise of tax revenue by increasing compliance of taxpayer. In fact, the current tax ratio of Indonesia is low, which means that...

The government tends to collect the tax on every potential tax objects optimally, while the tax payers tends to look for alternatives in the tax regulation on how to legally minimizing the tax payment. This contradictory condition has motivated the researcher to check whether certain factors influencing...