GATR Journal of Accounting and Finance Review (AFR)
Vol. 4 (4) Oct-Dec 2019
Issue DOI: 10.35609/afr.2019.4.4
The Relationship among Media Exposure, Taxes Aggressiveness, and Corporate Governance on CSR Disclosure
Author(s): Agustin Palupi
Affiliation: Trisakti School of Management Jakarta, Indonesia
Keywords: Corporate Social Responsibility; Media Exposure; Taxes Aggressiveness; Firm Age; Leverage; Profitability; Liquidity; Institutional Ownership; Managerial Ownership; Independent Commissioner.
Received: October 15, 2019 | Accepted: December 31, 2019
Type of Paper: Empirical | Vol. 4(4) Page: 96 – 105
Reference to this paper should be made as follows: Palupi, A; (2019). The Relationship among Media Exposure, Taxes Aggressiveness, and Corporate Governance on CSR Disclosure, Acc. Fin. Review, 4 (4): 96 – 105 https://doi.org/10.35609/afr.2019.4.4(1)
Fraudulent Financial Reporting: A Fraud Pentagon Analysis
Author(s): Satria Tri Nanda, Raisya Zenita, Neneng Salmiah
Affiliation: Universitas Lancang Kuning, Pekanbaru, Indonesia
Universitas Riau, Pekanbaru, Indonesia
Keywords: Fraud Pentagon; Fraudulent Financial Report; Opportunity, Pressure.
Received: October 12, 2019 | Accepted: December 31, 2019
Type of Paper: Empirical | Vol. 4(4) Page: 106 – 113
Reference to this paper should be made as follows: Nanda; S, T; Zenita R; Salmiah N; (2019). Fraudulent Financial Reporting: A Fraud Pentagon Analysis, Acc. Fin. Review, 4 (4): 106 – 113. https://doi.org/10.35609/afr.2019.4.4(2)
Do Financial Ratios and Financial Characteristics Affect Corporate Social Responsibility Disclosure?
Author(s): Silvy Christina, Fanny Anggraeni
Affiliation: Trisakti School of Management, Kyai Tapa 20, 11440, Jakarta, Indonesia
Keywords: Corporate Social Responsibility; Board Size; Firm Size; Profitability; Liquidity; Public Ownership; Firm Age.
Received: October 19, 2019 | Accepted: December 31, 2019
Type of Paper: Empirical | Vol. 4(4) Page: 114 – 119
Reference to this paper should be made as follows: Christina, S; Anggraeni, F; (2019). Do Financial Ratios and Financial Characteristics Affect Corporate Social Responsibility Disclosure?, Acc. Fin. Review, 4 (4): 114 – 119 https://doi.org/10.35609/afr.2019.4.4(3)
The Influence of Growth, Asset Tangibility, Cost of Debt, Profitability and Business Risk On Debt Capital
Author(s): Erika Jimena Arilyn, Beny
Affiliation: Trisakti School of Management, Indonesia
Keywords: Profitability; Growth; Cost of Debt; Business Risk; Tangibility; Capital Structure.
Received: October 17, 2019 | Accepted: December 31, 2019
Type of Paper: Empirical | Vol. 4(4) Page: 120 – 127
Reference to this paper should be made as follows: Ariyln, E., J; Beny; (2019). The Influence of Growth, Asset Tangibility, Cost Of Debt, Profitability and Business Risk On Debt Capital, Acc. Fin. Review, 4 (4): 120 – 127 https://doi.org/10.35609/afr.2019.4.4(4)
