Accounting and Finance Review (AFR)
Vol. 2 (3) Jul-Sep 2017
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 | Vol. 2(3) Page: 11-17
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 | Vol. 2(3) Page: 18-25
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
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