Analysis the Effect of Financial Distress, Leverage and Free Cash Flow on Earnings Management
Author(s): Rifka Aulia Inayah, Amiruddin, Grace T. Pontoh
Affiliation: Department of Accounting, Hasanuddin University, Indonesia
Keywords: Financial Distress; Leverage; Free Cash Flow, Earnings Management.
DOI
10.35609/afr.2021.6.3(1)
Received: October 10, 2021 |
Accepted: December 31, 2021
Type of Paper: Empirical | Vol. 6(3) Page: 111 – 119
Reference to this paper should be referred to as follows: Rifka; Amiruddin; Pontoh, G.T. (2021). Analysis the Effect of Financial Distress, Leverage and Free Cash Flow on Earnings Management, Acc. Fin. Review, 6(3), 111 – 119. https://doi.org/10.35609/afr.2021.6.3(1)
Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable
Author(s): Andalia, Amiruddin, Grace T. Pontoh
Affiliation: Department of Accounting, Hasanuddin University, Indonesia
Keywords: Pressure; Opportunities; Rationalization; Arrogance; Fraudulent Financial Reporting
Received: January 25, 2021 |
Accepted: March 31, 2021
Type of Paper: Empirical | Vol. 2(1) Page: 01 – 12
Reference to this paper should be made as follows: Andalia; Amiruddin; Pontoh, G.T. (2021). Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable, Accounting and Finance Review, 5(4): 01 – 12. https://doi.org/10.35609/afr.2021.5.4(1)
Dramaturgy Budget Policy Formulation: Intuitive Response of Politics and Power
Author(s): Syarifuddin and Marwah Yusuf
Affiliation: University of Hasanuddin, STIEM Bongaya Makassar Indonesia
Keywords: Local government; Budgeting; Planning; Dramaturgy; Power; Politics.
Received: February 2, 2017 |
Accepted: July 11, 2017
Type of Paper: Empirical | Vol. 2(3) Page: 46-57
Ethnographic Agency Relationship in The Context of Budget: Portrait of Local Wisdom Harmonization in Bali Pakraman Village
Author(s): Ratna Ayu Damayanti, Rahmawati and Tenriwaru
Affiliation: University of Hasanuddin, STIE Muhammadiyah, University of UMI, Indonesia
Keywords: Budget, Agency Relationship, Village, Bali, Accounting.
Received: February 28, 2017 |
Accepted: July 15, 2017
Type of Paper: Empirical | Vol. 2(3) Page: 64-77
Accrual Basis Landscape: The Absence of Political Will in Preventing Dysfunctional Behaviour in Indonesia
Author(s): Syarifuddin
Affiliation: Faculty of Economics and Business, University of Hasanuddin, Indonesia
Keywords: Accrual; Accounting; Public Sector; Good Governance; Clean Government; Indonesia.
Received: June 16, 2018 |
Accepted: September 30, 2018
Type of Paper: Empirical | Vol. 3(3) Page: 77 – 83
Restoration of Budget Control: How It Should Be? A Case Study of The Local Government of Indonesia
Author(s): Ratna Ayu Damayanti
Affiliation: Faculty of Economics and Business University of Hasanuddin, Indonesia
Keywords: Budget; Budget Control; Budgetary Slack; Local Wisdom; Public Sector, Indonesia
Received: June 10, 2018 |
Accepted: September 30, 2018
Type of Paper: Empirical | Vol. 3(3) Page: 84 – 92