Accounting and Finance Review (AFR)
Vol.2(2) Apr-Jun 2017
Prior Academic Performance and Passing Professional Accounting Examinations: Empirical Evidence from Malaysia
Author(s): Puteh Mariam Ismail, Nor Farizal Mohammed, Mahfuzah Ahmad and Normahiran Yatim
Affiliation: Faculty of Accountancy, Universiti Teknologi MARA, Malaysia
Keywords: Professional Accounting Qualifications; Success; Secondary School Performance; Examinations; English; Mathematics; Science; Malaysia
Received: January 2, 2017 | Accepted: February 28, 2017
Type of Paper: Empirical | Vol. 2(2) Page: 1 – 8 | Citation: 0
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Whistle Blowing in The Police Sector: The Importance of Control Behaviour Factor and Professional Commitment
Author(s): Raja Adri Satriawan Surya, Arumega Zarefar and Nanda Fito Mela
Affiliation: Faculty of Economic, Universitas Riau, Indonesia.
Keywords: Police Sector; Perceived Behaviour Control; Professional Commitment; Whistleblowing Intention and SPSS.
Received: January 7, 2017 | Accepted: March 3, 2017
Type of Paper: Empirical | Vol. 2(2) Page: 9 – 14 | Citation: 0
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State Ownership, Family Ownership, and Sustainability Report Quality: The Moderating Role of Board Effectiveness
Author(s): Astrid Rudyanto
Affiliation: Trisakti School of Management, Indonesia
Keywords: Sustainability Report Quality; State Ownership; Family Ownership; Board Effectiveness; Corporate Governance; Stakeholder.
Received: February 1, 2017 | Accepted: March 14, 2017
Type of Paper: Empirical | Vol. 2(2) Page: 15 – 25 | Citation: 0
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Corporate Governance, Financial Ratios, Political Risk and Financial Distress: A Survival Analysis
Author(s): Farida Titik Kristanti and Aldrin Herwany
Affiliation: Faculty of Economics & Business, Telkom University, Indonesia.
Keywords: Financial Distress; Financial Ratios; Corporate Governance; Political Risk.
Received: February 4, 2017 | Accepted: March 16,2017
Type of Paper: Empirical | Vol. 2(2) Page: 26 – 34 | Citation: 2
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The Influence of Ethics and Locus of Control to Do Whistle blowing Intention with Profession of Auditor and Non-Auditor as a Moderating Variable
Author(s): Atika Zarefar and Arumega Zarefar
Affiliation: Accounting, Politeknik Caltex Riau, Indonesia.
Keywords: Ethics; Locus of control; Profession of Auditor and Non-Auditor; Whistle blowing Intention.
Received: January 19, 2017 | Accepted: March 10, 2017
Type of Paper: Empirical | Vol. 2(2) Page: 35 – 41 | Citation: 0
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A Critical Analysis of Startup Business in Indonesia by Means of Mato-Based Profit Sharing Accounting
Author(s): Hanif
Affiliation: Accounting Department, Insitutut Bisnis dan Informatika Kwik Kian Gie, Indonesia
Keywords: Incentive; Startup Business; Sharing Economy; Profit-Sharing; Mato System; Constitutional Ideology.
Received: January 21, 2017 | Accepted: March 12, 2017
Type of Paper: Review | Vol. 2(2) Page: 42 – 49 | Citation: 0
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Fundamental Effect of Implementation of Corporate Social Responsibility and Value Based Management on the Equity Value of Hotels in Bali
Author(s): Gede Adi Yuniarta and I Gusti Ayu Purnamawati
Affiliation: Universitas Pendidikan Ganesha, Indonesia
Keywords: Hotel; Value Based Management; Corporate Social Responsibility; Equity Value of The Company.
Received: January 21, 2017 | Accepted: March 12, 2017
Type of Paper: Empirical | Vol. 2(2) Page: 50 – 56 | Citation: 1
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Do Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance Affect Indonesia's Mining Companies Value?
Author(s): Nadia Azalia Putri,Tatang Ary Gumanti,Isti Fadah and Supriyadi
Affiliation: University of Jember, Indonesia
Keywords: Company Value; Corporate Social Responsibility; Good Corporate Governance; Intellectual Capital.
Received: January 21, 2017 | Accepted: March 12, 2017
Type of Paper: Empirical | Vol. 2(2) Page: 57 – 63 | Citation: 0
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Earnings Management: An Advantage or Disadvantage?
Author(s): Paulina Sutrisno
Affiliation: Department of Accounting, Trisakti School of Management, Indonesia
Keywords: Discretionary Accrual; Sales Manipulation; Discretionary Expenditure; Return on Assets; Operating Cash Flows
Received: January 21, 2017 | Accepted: March 12, 2017
Type of Paper: Empirical | Vol. 2(2) Page: 64 – 72 | Citation: 1
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Overreaction Market Analysis, Dividend Policy, Firm Size, and Seasonality to Price Reversal Phenomena
Author(s): Sulaeman Rahman Nidar and Nurul Ulfa
Affiliation: Lecturer of Economic and Business Faculty, Padjadjaran University, Indonesia
Keywords: Market Overreaction; Dividend Policy; Firm Size; January Effect; Price Reversal.
Received: January 21, 2017 | Accepted: March 12, 2017
Type of Paper: Empirical | Vol. 2(2) Page: 73 – 77 | Citation: 0
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