The Influence of the Quality of an Audit to Relationship Other Comprehensive Income (OCI) And Relevance of Value Accounting Information, And Asymmetry of Information (Study on Companies in Indonesia)
Author(s): Yurniwati, Amsal Djunid, Nini Sumarni and Ike Pranita
Affiliation: Andalas University, Indonesia
Keywords: Other Comprehensive Income (OCI); Relevance of Value Accounting Information; Information Asymmetry; Quality of Audit.
Received: December 10, 2016 |
Accepted: January 8, 2017
Type of Paper: Empirical | Vol. 5(1) Page: 46 – 52
A Study of International Financial Reporting Standards (IFRS) Implementation in Indonesia: The Preparers' Perspectives
Author(s): Asniati Bahari, Suhernita, Elvira Luthan, Efa Yonnedi
Affiliation: Andalas University, Indonesia
Keywords: International Financial Reporting Standards; Indonesian Financial Accounting Standards; IFRS implementation; and Manufacturing Companies.
Received: December 16, 2015 |
Accepted: January 12, 2016
Type of Paper: Empirical | Vol. 4(1) Page: 31 – 37
Model of Female Entrepreneurial Motivation for Small Business Development in West Sumatra
Author(s): Toti Srimulyati, Wahyuni Eloisa Marinda, Viyolanda Azrimultiya, Satria Pramandika
Affiliation: Andalas University, Indonesia Padjajaran University, Indonesia
Keywords: Gender, Motivation models, Small enterprises, Female entrepreneur, West Sumatra.
Received: July 3, 2016 |
Accepted: August 21, 2016
Type of Paper: Conceptual | Vol. 4(3) Page: 108 – 112
The Analysis of Intellectual Capital Performance of Islamic Bank in Indonesia
Author(s): Radhiyatul Fitriyeni , Yurniwati
Affiliation: Andalas University, Indonesia
Keywords: Intellectual capital, VAIC, corporate performance, financial performance, productivity, Indonesia, Islamic Banks.
Received: September 10, 2014 |
Accepted: October 16, 2014
Type of Paper: Empirical | Vol. 2(4) Page: 53 – 60
Personal Factors and Acceptance of Dysfunctional Audit Behaviour: Evidence from Indonesian Public Sector Audit
Author(s): Suhernita , Husna Roza
Affiliation: Andalas University, Indonesia
Keywords: Audit; Public Sector; Dysfunctional Behaviour; Locus of Control; Performance
Received: September 10, 2015 |
Accepted: October 16, 2015
Type of Paper: Empirical | Vol. 3(4) Page: 36 – 43