Accounting and Finance Review (AFR)
Vol. 3 (1) Jan-Mar 2018
The Influence of Good University Governance on Human Capital
Author(s): Noorina Hartati, Rini Dwiyani Hadiwidjaja, Ali Muktiyanto
Affiliation: Universitas Terbuka, Jalan Cabe Raya-Pamulang, 15418, Tangerang Selatan, Indonesia
Keywords: Good University Governance; Human Capital; Quality; S1 Accounting Study Program; Universities; Indonesia.
Received: February 4, 2018 | Accepted: March 5, 2018
Type of Paper: Empirical | Vol. 3(1) Page: 01-08 | Citation: 0
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Bankruptcy Prediction: SMEs Case Study in Pontianak, Indonesia
Author(s): Umiaty Hamzani, Dinarjad Achmad
Affiliation: Universitas Tanjungpura, Jl. Prof. Dr. H. Hadari Nawawi, 78124, Pontianak, Indonesia.
Keywords: Financial Distress Model; Financial Ratios; Financial Statements; Going Concern Accounting Principle; SAK ETAP; SMES.
Received: December 20, 2017 | Accepted: February 21, 2018
Type of Paper: Empirical | Vol. 3(1) Page: 09-15 | Citation: 0
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Internal and External Determinants of Audit Delay: Evidence from Indonesian Manufacturing Companies
Author(s): Maggy, Patricia Diana
Affiliation: Universitas Multimedia Nusantara, Gading Serpong - Tangerang, 15810, Banten, Indonesia
Keywords: Profitability; Debt; Complexity; Audit Committees; Audit Delays.
Received: December 9, 2017 | Accepted: February 21, 2018
Type of Paper: Empirical | Vol. 3(1) Page: 16-25 | Citation: 0
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Corporate Governance, State Ownership and Firm Performance: An Empirical Study of State-Owned Enterprises in Indonesia
Author(s): Chermian Eforis
Affiliation: Universitas Multimedia Nusantara, Scientia Garden-Gading Serpong, 15820, Tangerang, Indonesia
Keywords: State Owned Enterprises; Good Corporate Governance; State Ownership; Return On Assets; Indonesia.
Received: January 2, 2018 | Accepted: March 4, 2018
Type of Paper: Empirical | Vol. 3(1) Page: 26-32 | Citation: 0
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The Effect of Advertising Strategies for the Sale of Message Soap on the Decision Purchase in East Java
Author(s): Nanik Hariyana , Raden Andi Sularso , Diana Sulianti K Tobing , Imam Suroso
Affiliation: Faculty of Economic & Bussiness University of Jember, Indonesia
Keywords: Strategy; Advertising; Messages; Advertising Products; Lux Soap; Purchasing Decisions.
Received: December 20, 2017 | Accepted: February 8, 2018
Type of Paper: Empirical | Vol. 3(1) Page: 33-37 | Citation: 0
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Earnings Management, Effective Tax Rate (ETR) and Book-Tax Gap (BTG)
Author(s): Jasrial, Susy Puspitasari, Ali Muktiyanto
Affiliation: Universitas Terbuka, Jalan Cabe Raya, Pamulang, 15418, Tangerang Selatan, Indonesia
Keywords: Book Tax Gap; Effective Tax Rate; Earnings Management; Accrual Total; Indonesia.
Received: January 28, 2018 | Accepted: March 10, 2018
Type of Paper: Empirical | Vol. 3(1) Page: 38-48 | Citation: 0
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Opportunistic Behavior, External Monitoring Mechanisms, Corporate Governance, and Earnings Management
Author(s): Linda Wimelda, Agustina Chandra
Affiliation: Trisakti School of Management, Jl. Kyai Tapa No. 20, 11440, Jakarta, Indonesia
Keywords: Opportunistic Behavior; External Monitoring Mechanisms; Corporate Governance; Earnings Management.
Received: February 3, 2018 | Accepted: March 11, 2018
Type of Paper: Empirical | Vol. 3(1) Page: 49-57 | Citation: 0
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An Analysis of the Implementation of PSAK 69 at PT Perkebunan Nusantara V (Persero)
Author(s): Yefni, Hamdani Arifulsyah, Suci Nurulita
Affiliation: Politeknik Caltex Riau, 28265, Pekanbaru, Indonesia
Keywords: PSAK 69; Agricultural Products; Biological Assets; Profit.
Received: December 3, 2017 | Accepted: March 7, 2018
Type of Paper: Case Study (Review). | Vol. 3(1) Page: 58 – 66 | Citation: 0
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