Accounting and Finance Review (AFR)
Vol. 2 (4) Oct-Dec 2017
The Effect of Application of Management Accounting To Performance through Strategy
Author(s): Ali Muktiyanto
Affiliation: Universitas Terbuka, Jalan Cabe Raya-Pamulang, 15418, Tangerang Selatan, Indonesia
Keywords: Management Accounting, Strategy, Performance, Indonesia.
Received: August, 11, 2017 | Accepted: December, 23, 2017
Type of Paper: Empirical | Vol. 2(4) Page: 1-11
Audit Firm Reputation versus Auditor Capability: Their Effect on Audit Quality in Indonesia
Author(s): Astrid Rudyanto, Dipta Daniswari, Yuli Oktaviani
Affiliation: Trisakti School of Management, Jl. Kyai Tapa No 20, 11440, Jakarta, Indonesia
Keywords: Audit Quality; Discretionary Accrual; Audit Firm Reputation; Auditor Capability.
Received: August, 5, 2017 | Accepted: December, 16, 2017
Type of Paper: Empirical | Vol. 2(4) Page: 12-20
The Effect of IFRS Convergence on Earnings Quality: Empirical Evidence from Indonesia
Author(s): Paulina Sutrisno, Indra Arifin Djashan
Affiliation: Trisakti School of Management, Jl. Kyai Tapa No. 20 Grogol, 11440, Jakarta, Indonesia
Keywords: IFRS; Discretionary Accrual; Abnormal Cash Flow Operation; Abnormal Production; Abnormal Discretionary Expenditure.
Received: August, 17, 2017 | Accepted: December, 9, 2017
Type of Paper: Empirical | Vol. 2(4) Page: 21-31
The Effect of Corporate Governance, Ownership and Tax Aggressiveness on Earnings Management
Author(s): Nico Alexander , Silvy Christina
Affiliation: Trisakti School of Management, Kyai tapa No. 20, 11440, Jakarta, Indonesia
Keywords: Earnings Management; Corporate Governance; Ownership; Tax Aggressiveness.
Received: August, 3, 2017 | Accepted: December, 21, 2017
Type of Paper: Empirical | Vol. 2(4) Page: 40-45
