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 | Page: 1-11 | Citation: 0
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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 | Page: 12-20 | Citation: 0
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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 | Page: 21-31 | Citation: 0
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E-Government as an Anti-Corruption Tool: Experience from Indonesia
Author(s): Dyah Setyaningrum
Affiliation: Universitas Indonesia, Indonesia
Keywords: accountability, corruption, e-government, e-procurement, transparency
Received: August, 16, 2017 | Accepted: December, 5, 2017
Type of Paper: Empirical | Page: 32-39 | Citation: 0
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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 | Page: 40-45 | Citation: 0
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