Accounting and Finance Review (AFR)
Vol. 4 (1) Jan-Mar 2019
The Effect of Corporate Tax Planning On Firm Value
Author(s): Silvy Christina
Affiliation: Trisakti School of Management, Kyai tapa No. 20, 11440, Jakarta, Indonesia
Keywords: Firm Performance; Tax Planning; Effective Tax Rate; Cash Effective Tax Rate; Tax Saving.
Received: December 10, 2018 | Accepted: March 19, 2019
Type of Paper: Empirical | Vol. 4(1) Page: 01 – 04 | Citation: 0
Reference to this paper should be made as follows: Palupi, A Christina, S. 2019. The Effect of Corporate Tax Planning On Firm Value, Acc. Fin. Review 4 (1): 01 – 04 https://doi.org/10.35609/afr.2019.4.1(1)
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The Determinants of Islamic Social Reporting Disclosure in Indonesia
Author(s): Tri Nofik Indayani, Puji Sucia Sukmaningrum , Achsania Hendratmi , Sylva Alif Rusmita
Affiliation: Faculty of Economics and Business, Universitas Airlangga, Jl. Airlangga No.4, 60286, Surabaya, Indonesia
Keywords: Islamic Social Reporting; Corporate Performance; Good Corporate Governance; Corporate Characteristics.
Received: December 08, 2018 | Accepted: March 18, 2019
Type of Paper: Empirical | Vol. 4(1) Page: 05 – 14 | Citation: 0
Reference to this paper should be made as follows: Indayani T.N; Sukmaningrum, P.S; Hendratmi, A; Rusmita, S.A. 2019. The Determinants of Islamic Social Reporting Disclosure in Indonesia, Acc. Fin. Review 4 (1): 05 – 14 https://doi.org/10.35609/afr.2019.4.1(2)
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The Influence of Dividend Policy and Income Tax on Income Smoothing
Author(s): Friska Firnanti
Affiliation: Trisakti School of Management, Kyai Tapa No. 20, 11440, Jakarta, Indonesia
Keywords: Income Smoothing; Dividend Policy; Income Tax; Firm Size; Profitability; Leverage.
Received: December 09, 2018 | Accepted: March 17, 2019
Type of Paper: Empirical | Vol. 4(1) Page: 15 – 20 | Citation: 0
Reference Reference to this paper should be made as follows: Firnanti, F. 2019. The Influence of Dividend Policy and Income Tax on Income Smoothing, Acc. Fin. Review 4 (1): 15 – 20 https://doi.org/10.35609/afr.2019.4.1(3)
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The Effect of Corporate Governance on Financial Performance in Non-Financial LQ-45 Firms Listed on the Indonesian Stock Exchange from 2012 to 2017
Author(s): Erika Jimena Arilyn, Beny, Emir Kharismar
Affiliation: Trisakti School of Management, Jakarta - Indonesia
Keywords: Board Independence; Board Size; Dividends; Firm Size; Financial Leverage; Financial Performance.
Received: December 11, 2018 | Accepted: March 19, 2019
Type of Paper: Empirical | Vol. 4(1) Page: 21 – 27 | Citation: 0
Reference Reference to this paper should be made as follows: Arilyn,E.J; Beny; Kharismar E. 2019. The Effect of Corporate Governance on Financial Performance in Non-Financial LQ-45 Firms Listed on the Indonesian Stock Exchange from 2012 to 2017, Acc. Fin. Review 4 (1): 21 – 27 https://doi.org/10.35609/afr.2019.4.1(4)
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The Substitution Role of Audit Committee Effectiveness and Audit Quality in Explaining Audit Report Lag
Author(s): Husaini, Saiful, Fitrawati Ilyas
Affiliation: Faculty of Economics and Business, Bengkulu University, 38371, Bengkulu, Indonesia
Keywords: Audit Committee Effectiveness; Audit Quality; Audit Report Lag; Agency Theory.
Received: December 12, 2018 | Accepted: March 18, 2019
Type of Paper: Empirical | Vol. 4(1) Page: 28 – 37 | Citation: 0
Reference to this paper should be made as follows: Firnanti, F. 2019. The Substitution Role of Audit Committee Effectiveness and Audit Quality in Explaining Audit Report Lag, Acc. Fin. Review 4 (1): 28 – 37 https://doi.org/10.35609/afr.2019.4.1(5)
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