Accounting and Finance Review (AFR)
Vol. 2 (3) Jul-Sep 2017
Impact of Companies' Financial Condition and Growth toward Acceptance of Going Concern Audit Opinion: Empirical Study at Company Listed in the Jakarta Islamic Index (JII)
Author(s): Siti Maria Wardayati , Agung Budi Sulistiyo, Rahman El Junusi, Alamsyah and Labitsta Untsa Afnany
Affiliation: University of Jember, Indonesia Walisongo Islamic Univercsity of Semarang, Indonesia University of Mataram, Indonesia
Keywords: Working Capital to Total Assets; Retained Earnings to Total Assets; Earnings Before Interest and Taxes to Total Assets; Book Value of Equity to Book Value of Total Liabilities; Sales to Total Assets and the Company's Growth.
Received: January 12, 2017 | Accepted: July 8, 2017
Type of Paper: Empirical | Page: 1-10 | Citation: 0
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Does Voluntary Tax Compliance Increase After Granting Tax Amnesty?
Author(s): I Made Sudarma and I Nyoman Darmayasa
Affiliation: Brawijaya University, Bali State Polytechnic, Indonesia
Keywords: Moral Ethics; Tax Amnesty; Transcendental Phenomenology; Trust; Voluntary Tax Compliance.
Received: January 23, 2017 | Accepted: July 7, 2017
Type of Paper: Empirical | Page: 11-17 | Citation: 0
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Factors Affecting Dividend Policy on Non-Financial Companies in Indonesia
Author(s): Novia Wijaya and Agathon Felix
Affiliation: Trisakti School of Management, Indonesia
Keywords: Dividend Policy; Price to Book Ratio; Ownership; Age of the Firm; Floating Rate; Free Cash Flow.
Received: February 15, 2017 | Accepted: July 20, 2017
Type of Paper: Empirical | Page: 18-25 | Citation: 0
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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 | Page: 26-31 | Citation: 0
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Understanding AIS User Knowledge, AIS Quality, and Accounting Information Quality
Author(s): Yenni Carolina
Affiliation: Maranatha Christian University, Indonesia
Keywords: AIS; User Knowledge; Accounting Information.
Received: February 7, 2017 | Accepted: July 13, 2017
Type of Paper: Empirical | Page: 32-37 | Citation: 0
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Impact of Tri Hita Karana Culture on the Use of Accounting Information Systems and User Satisfaction as the Expression of Information System Success
Author(s): I Gusti Ayu Nyoman Budiasih and I Made Sadha Suardikha
Affiliation: Udayana University, Indonesia
Keywords: THK Culture, Perception of Use, Perception of Simplicity, AIS, User Satisfaction.
Received: January 16, 2017 | Accepted: July 3, 2017
Type of Paper: Empirical | Page: 38-45 | Citation: 0
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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 | Page: 46-57 | Citation: 0
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The Influence of Leadership and Organizational Structure on The Quality of Accounting Information System
Author(s): Rapina
Affiliation: Maranatha Christian University, Indonesia
Keywords: Leadership; Organizational Structure; AIS; Information System; System.
Received: February 28, 2017 | Accepted: July 14, 2017
Type of Paper: Empirical | Page: 58-63 | Citation: 0
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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 | Page: 64-77 | Citation: 0
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Forecast of Corporate Distress: Investigation of Malaysian Companies
Author(s): Kashan Pirzada
Affiliation: University of Malaya, Malaysia
Keywords: Corporate Distress; Financial Ratio; Manufacturing Sector; Malaysia.
Received: February 28, 2017 | Accepted: July 13, 2017
Type of Paper: Empirical | Page: 78-92 | Citation: 0
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