Earnings Management and Fraudulent Financial Reporting
Author(s): Rosita Suryaningsih, Febryanti Simon
Affiliation: Universitas Multimedia Nusantara, Scientia Garden, Jl Boulevard Gading Serpong, 15811, Tangerang, Indonesia
Keywords: Abnormal Cash Flow; Abnormal Discretionary Expenses; Financial Services Authority (OJK); Fraudulent Financial Reporting; Real Earning Management.
DOI
10.35609/afr.2020.4.2(3)
Received: March 17, 2019 |
Accepted: July 19, 2019
Type of Paper: Empirical | Vol. 4(2) Page: 50 – 55
Reference to this paper should be made as follows: Suryaningsih, R; Simonb F; 2019. Earnings Management and Fraudulent Financial Reporting, Acc. Fin. Review 4 (2): 50 – 55 https://doi.org/10.35609/afr.2019.4.2(3)
Internal and External Determinants of Audit Delay: Evidence from Indonesian Manufacturing Companies
Author(s): Maggy, Patricia Diana
Affiliation: Universitas Multimedia Nusantara, Gading Serpong - Tangerang, 15810, Banten, Indonesia
Keywords: Profitability; Debt; Complexity; Audit Committees; Audit Delays
Received: December 9, 2017 |
Accepted: February 21, 2018
Type of Paper: Empirical | Vol. 3(1) Page: 16-25
Corporate Governance, State Ownership and Firm Performance: An Empirical Study of State-Owned Enterprises in Indonesia
Author(s): Chermian Eforis
Affiliation: Universitas Multimedia Nusantara, Scientia Garden-Gading Serpong, 15820, Tangerang, Indonesia
Keywords: State Owned Enterprises; Good Corporate Governance; State Ownership; Return On Assets; Indonesia.
Received: January 2, 2018 |
Accepted: March 4, 2018
Type of Paper: Empirical | Vol. 3(1) Page: 26-32
Value Relevance of Firms' Reportable Segment Profit or Loss Reconciliation
Author(s): Nunung Nuryani, Tan Thing Heng and Phan Ferah
Affiliation: Institut Bisnis dan Informatika Kwik Kian Gie, Universitas Multimedia Nusantara, Indonesia
Keywords: Segment Reconciliation; Value Relevance; Agency Cost; Proprietary Cost; Audit Quality.
Received: January 8, 2017 |
Accepted: June 23, 2017
Type of Paper: Empirical | Vol. 2(3) Page: 26-31
The Effect of Leverage, Board of Commissioner, Foreign Ownership, Company Age, and Company Size Towards the Disclosure of Corporate Social Responsibility (CSR) Implementation
Author(s): Clara Cahyani and Rosita Suryaningsih
Affiliation: Universitas Multimedia Nusantara, Indonesia
Keywords: Board of Commissioner; Company Age; Company Size; Disclosure of CSR Implementation; Foreign Ownership; Leverage.
Received: September 14, 2016 |
Accepted: December 10, 2016
Type of Paper: Empirical | Vol. 1(1) Page: 27 – 33
The Impact of Financial Ratios, Operational Efficiency and Non-Performing Loan Towards Commercial Bank Profitability
Author(s): Fiola Christaria and Ratnawati Kurnia
Affiliation: Universitas Multimedia Nusantara, Indonesia
Keywords: Capital Adequacy Ratio; Loan to Deposit Ratio; Non-performing Loan; Operating Expense to Operating Income; Return on Assets
Received: September 5, 2016 |
Accepted: December 4, 2016
Type of Paper: Empirical | Vol. 1(1) Page: 43 – 50
The Impact of Bankruptcy Prediction, Company's Financial Condition, Previous Year Audit Opinion, Firm Size and Audit Tenure Towards Auditor's Going Concern Opinion
Author(s): Lisa Cellica and Ratnawati Kurnia
Affiliation: Universitas Multimedia Nusantara, Indonesia
Keywords: Bankruptcy Prediction; Company's Financial Condition; Previous Year Audit Opinion, Firm Size; Audit Tenure; Auditor's Going Concern Opinion.
Received: September 20, 2016 |
Accepted: December 18, 2016
Type of Paper: Empirical | Vol. 1(1) Page: 51 – 58
The Determinants of Tax Incentive Effectiveness During Covid-19 Pandemic
Author(s): Patricia Diana, Chermian Eforis
Affiliation: Universitas Multimedia Nusantara, 15810, Tangerang, Indonesia
Keywords: Tax Incentive, Fiscal Policy, Covid-19, Indonesia
Received: July 16, 2022 |
Accepted: September 30, 2022
Type of Paper: Empirical | Vol. 7(2) Page: 79 – 87
Determinant of Firm's Value: Empirical Evidence from Top 100 Listed Companies in Indonesia
Author(s): Lydia Fransiska Imanuel, Rosita Suryaningsih
Affiliation: Universitas Multimedia Nusantara, Gading Serpong, 15810, Tangerang, Indonesia
Keywords: Corporate Governance, Payout Policy, Firm Size, Value of Firms, Financing Policy, Profitability.
Received: July 12, 2022 |
Accepted: September 30, 2022
Type of Paper: Empirical | Vol. 7(2) Page: 88 – 96