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
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
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: 33-43
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: 44-52
