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Journal of Contemporary Accounting

2019 - 2020

From Universitas Islam Indonesia, Department of Accounting
Contact information at EDIRC.

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Volume 2, issue 3, 2020

An investigation of the link between indirect tax, oil receipt, debt on foreign reserves in Nigeria pp. 119-128 Downloads
Emmanuel John Kaka and Abdullahi Bala Ado
Profitability, capital intensity and tax avoidance in Indonesia: The effect board of commissioners' competencies pp. 129-140 Downloads
Yoseph Togu Marsahala, Dianwicaksih Arieftiara and Noegrahini Lastiningsih
The relationships among love of money and unethical behaviour pp. 141-150 Downloads
Farieza Rahman
Testing the role of independent supervisory board characteristics on the relationship between earnings management and quality of corporate social reporting disclosure pp. 151-164 Downloads
La-Dibba Aulia Widyaniandhita and Mahfud Solihin
Determinants of tax avoidance: Evidence from Indonesian mining industry pp. 165-174 Downloads
Umi Sulistiyanti and Aristianto Dwi Saputra

Volume 2, issue 2, 2020

Free cash flow, ownership structure, and capital structure: Impact on agency cost pp. 63-71 Downloads
Yoga Khomaini Aditya, Husnah Nur Laela Ermaya and Ratna Hindria Dyah Pita Sari
Comparative analysis of Z-score, Springate, and Zmijewski models in predicting financial distress conditions pp. 72-80 Downloads
Reni Yendrawati and Nafil Adiwafi
The effect of e-local tax return usage towards local tax compliance pp. 81-96 Downloads
Hari Tri Wibowo
Factors influencing unethical behaviour in banking industry pp. 97-107 Downloads
Analisa Analisa
The influence of ownership structure on transfer pricing pp. 108-118 Downloads
Wiwid Aprilianingrum Purnamasari

Volume 2, issue 1, 2020

CORPORATE RISK-TAKING BEHAVIOUR: CORPORATE GOVERNANCE PERSPECTIVE pp. 1--12 Downloads
Aryestantya Fikri Dewanta and Johan Arifin
FACTORS INFLUENCING READINESS OF LOCAL GOVERNMENTS IN IMPLEMENTING GOVERNMENT REGULATION IN GOVERNMENT OF RIAU PROVINCE pp. 13-23 Downloads
Nur Azlina, Ahrun Naza and Julita Julita
DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN INDONESIAN MANUFACTURING COMPANIES pp. 24-34 Downloads
Neni Meidawati and Annisa Aulia
FACTORS THAT AFFECT AUDIT QUALITY pp. 35-48 Downloads
Ramadhani Calocha and Eliada Herwiyanti
THE EFFECT OF SUNK COST, FRAMING EFFECT, AND EDUCATIONAL BACKGROUND ON THE ESCALATION OF COMMITMENT pp. 49-61 Downloads
Astria Wulan Permatasari, Laeli Budiarti and Kiky Srirejeki

Volume 1, issue 3, 2019

EFFECTIVENESS TESTING OF REPORTING SYSTEMS AND ORGANIZATIONAL RESPONSES TOWARD WHISTLEBLOWING INTENTIONS pp. 131-144 Downloads
Frandyo Izak Muskita, Intiyas Utami and Aprina Nugrahesthy Sulistya Hapsari
DO DISSEMINATION AND RISKS INCREASE THE WILLINGNESS TO DISCLOSE ASSETS? pp. 145-152 Downloads
Isti Rahayu and Shofi Yasmina Ruhin
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, INDEPENDENT COMMISSIONERS, SALES GROWTH AND CAPITAL INTENSITY ON TAX AVOIDANCE pp. 153-160 Downloads
Astrid Faradisty, Eka Hariyani and Meilda Wiguna
ALTMAN MODEL FOR MEASURING FINANCIAL DISTRESS: COMPARATIVE ANALYSIS BETWEEN SHARIA AND CONVENTIONAL INSURANCE COMPANIES pp. 161-172 Downloads
Yuni Nustini and Ahmad Rijal Amiruddin
THE INFLUENCE OF CORPORATE GOVERNANCE, AUDIT QUALITY, AND OWNERSHIP, ON FINANCIAL INSTRUMENT DISCLOSURE IN INDONESIA pp. 173-187 Downloads
Agung Nur Probohudono, Bambang Sugiharto and Siti Arifah

Volume 1, issue 2, 2019

WHAT DRIVES MSME PERFORMANCE? THE ROLE OF GENDER, OPERATIONAL ASPECTS, AND SOCIAL ENVIRONMENT pp. 65-84 Downloads
Made Aristia Prayudi, Diota Prameswari Vijaya and Luh Putu Ekawati
REGIONAL FINANCIAL PERFORMANCE AND HUMAN DEVELOPMENT INDEX: STUDY IN CENTRAL JAVA AND SOUTH KALIMANTAN PROVINCES pp. 85-94 Downloads
Sri Suranta, Bandi Bandi, Halim Dedy Perdana and Muhammad Syafiqurrahman
FACTS, CAUSES AND CORRUPTION PREVENTION: EVIDENCE IN INDONESIAN MINISTRIES pp. 95-106 Downloads
Anisa Arismaya and Intiyas Utami
PERFORMANCE IMPROVEMENT THROUGH INTERNAL CONTROL, EXPERIENCE AND INDIVIDUAL RANK pp. 107-119 Downloads
Siti Maria Wardayati, Muhammad Miqdad, Husnul Irfan Efendi and Frisma Novela Arisandy
INVESTIGATING THE INFLUENCE OF BUSINESS INTELLIGENCE ON THE QUALITY OF DECISION MAKING IN AN INDONESIAN FERTILIZER COMPANY pp. 120-129 Downloads
Dekar Urumsah and Heri Ramadhansyah

Volume 1, issue 1, 2019

TAX COMPLIANCE OF MSME’S TAXPAYER: IMPLEMENTATION OF THEORY OF PLANNED BEHAVIOR pp. 1-10 Downloads
Afuan Fajrian Putra and Amir Hakim bin Osman
THE FACTORS OF FINANCIAL REPORT TRANSPARENCY IN THE REGIONAL GOVERNMENT pp. 11-25 Downloads
Sumartono Sumartono and Muhammad Ridhwansyah Pasolo
FACTORS INFLUENCING THE COMPLIANCE OF TAXPAYERS pp. 26-37 Downloads
Neni Meidawati and Muhammad Nurul Azmi
THE ROLE OF RISK MANAGEMENT AND GOOD GOVERNANCE TO DETECT FRAUD FINANCIAL REPORTING pp. 38-46 Downloads
Kunti Sunaryo, Sri Astuti and Zuhrohtun Zuhrohtun
THE INFLUENCE OF ACCOUNTING STUDENTS’ PERCEPTION OF PUBLIC ACCOUNTING PROFESSION: A STUDY FROM INDONESIA pp. 47-63 Downloads
Ayu Chairina Laksmi and Savero Izkha Al Hafis
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