Whistleblowing has been regarded as one of the most effective ways to prevent corruption. Various economic, psychological and ethical factors have been investigated as triggering a person's desire to take whistleblowing action. This research aims to empirically examine the influence of moral reasoning...

One of the investments of state and private universities to improve the quality of teaching and learning between students and lecturers is the procurement of e-learning system. Due to the large funds of e-learning system investment, the state and private universities need to periodically evaluate whether...

This research aims to analyze the role of audit committee (AC) and independent commissioners (ICs) in relation to companies’ going concern opinion. Based on the Indonesian GCG rules, one of its duties is to maintain company’s long term going concern. However, prior studies show that the existences of...

The objective of this study is to evaluate the financial performance of Aceh after receiving a series of significant transfer fund under Special Autonomy Fund (SAF) since 2008. The data were collected from secondary sources i. e. 2009 to 2016 financial reports of Aceh provincial government and news from...

This study aims to analyze the influence of intellectual capital on financial performance, the influence of intellectual capital on firm value, the influence of financial performance to firm value and the influence intellectual capital to company value through financial performance. The sample in this...

This study aims to conduct a fundamental study of factors affecting the dividend policy of manufacturing companies listed in the Stock Exchange. The sample of this study was 21 manufacturing companies listed in the Indonesian Stock Exchange (IDX). The type of data used was secondary data in the form...

This study aims to look at the influence of personal cost of reporting, organizational commitment, gender and level of seriousness of fraud against the intention of doing whistle-blowing. The population in this study was all civil servants in the regional organization in Payakumbuh, Indonesia. The sample...

This study aims to examine the influence of ethical orientation, gender and religiosity on ethical judgement accounting students. This research is a causative research focusing on the context of accounting students at Faculty of Economics, Universitas Negeri Padang. The data for this study were obtained...

This study aims to find the influence of intellectual capital with financial performance in Indonesian Stock Exchange. The independent variable of this research is element of Green Intellectual Capital, consist of intellectual capital and corporate social responsibility (CSR). Intellectual capital calculation...

This research focuses on Islamic non-profit sector which rely on sources from the public. The emergence of this sector can be strengthened by fulfilling the needs of stakeholders for efficient reporting mechanism. Assessing the reporting of the sector would be notable to ensure that it obtains its objectives....

Introductory Accounting course is the basic course for accounting student which one of the topic is accounting cycle of services company. Accounting of service company can be considered as a foundation in understanding other topics in introductory accounting course. Problems arise since lecturers still...

This study seeks to examine the determinants factors comprising accounting students’ academic performance at Universitas Negeri Padang, Indonesia. This research was used a survey method. Data were collected by administering questionnaires to 176 accounting students. The questionnaire consisted 33 questions...

Accounting students enter universities with a set of motives, expectations and preparedness for their study. These all will lead to students’ efforts in studying accounting to get their best results. The purpose of this study is to investigate the influence of motives, expectations, and preparedness...

This research aims to examine the effect of firm size and insider ownership to financial performance of companies listed in the Indonesia Stock Exchange. The population is all companies listed on the Indonesia Stock Exchange with the research period of 2009 – 2011. Sample used is purposive sampling method...

The purpose of this study is to examine the influence of leadership, applicable regulations and human resources competence on the capital expenditure achievement level at West Sumatera local government. Based on the literature, this study formulates three hypotheses in regards to leadership, applicable...