Tujuan dari penelitian ini adalah memberikan bukti empiris tentang menggunakan rasio keuangan untuk memprediksi kebangkrutan bank.

Kesadaran yang meningkan meninimbulkan isu-isu  lingkungan telah mendorong organisasi-organisasi menggunakan EMA (Enviroment Management Acoounting)

Tujuan penelitian ini adalah untuk menganalisis komitmen pemaku kepentingan dan pemegang saham

Penelitian ini bertujuan mengetahui lebih jauh pengaruh Management Accounting System Informasi

Penelitian ini bertujuan menguji pengaruh fixed asset, hutang jangka panjang dan quity terhadap performa keuangan

Kroses moneter yang terjadi pada  tahun 1997 dan bangkrutnya perusahaan raksasa dunia pada tahun 2000an

Tujuan penelitian ini untuk menguji

Tujuan penelitian ini adalah untuk menguji korelasi antara faktor-faktor dari profesionalisme auditor

Tujuan penelitian ini adalah untuk menganalisa

Penelitian ini ingin mengetahui pengaruh pengungkapan akuntansi

Leasing is a agreement between the legal owner of land, property , euipment oe other capital goods (the lessor) and a third party (person or company).

The purpose of the empirical study is to examine whether foreign ownership in moderating the relationship between company size and disclosure of intellectual capital. In this study, the variables of foreign ownership are measured by the amount of foreign ownership divided by the total number of shareholders in the company. The size of the company is proxied by Market Capitalization. Moreover, the disclosure of intellectual capital is measured by the ICD (Intellectual Capital Disclosure) Index which amounts to 25 items. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2017. This study uses the MRA model and uses SPSS as a testing tool. The result of this study is the foreign ownership is able to moderate the relationship between company size and disclosure of intellectual capital.

Tax administration reform is a step taken by the government to increase the taxpayer compliance. This study aimed to examine and analyze the effect of e-Billing and e-Filing systems on the  taxpayer compliance. In addition, it was also meant to test and analyze the influence of understanding the internet as a moderating relationship between the implementation of the e-Filing system on the taxpayer compliance.The sample of 105 respondents. The results of this study indicated that the application of e-Billing system did not affect the taxpayer compliance, while the application of e-Filing system has a positive and significant effect on the tax compliance. While understanding the internet is proven to strengthen the positive relationship between the application of e-Filing system to the taxpayer compliance.

Basically, the purpose of this research is to examine empirically whether the Corporate Governance is the proportion of independent commissioners, the commissioners who have accounting capabilities, and the proportion of independent auditors can influence disclosure voluntarily. Voluntary disclosure is measured through the complete disclosure of voluntary index (IPS). This index contains 37 items in disclosure in the annual report. The sample is a manufacturing company listed on the Indonesia Stock Exchange, where the data analysis technique that will use the Multiple Regression Analysis using SPSS 23.

The purpose of this study is to examine the Influence of Internal Control Activities and The Characteristics of The Audit Committee on The Quality of Audit Performed by aPublic Accountant Firm by conducting asurvey on General Insurance Companies in Indonesia. The method used is descriptive analysis. Ourpopulation is made of Internal Auditors and Audit Committee of General Insurance Companies in Indonesia registered onthe Financial Services Authority as of October 2017. We found out that The Characteristics of an Audit Committee had a positive and significant effect on The Quality of Audit Performed by aPublic Accountant Firm on General Insurance Companies in Indonesia. We fount also that Internal Control Activities and The Characteristics of the Audit Committee as a whole, have a positive and significant effect on The Quality of Audit Performed by aPublic Accountant Firm on General Insurance Companies in Indonesia.

The aim of the study is to examine the effect of tax sanction assertivenessfactors, knowledge oftaxation, taxpayer motivation, and the tax authorities’ service quality on the interest in using tax consultant services. Data was obtained by distributing 200 questionnaires to all personal taxpayers located in the working area in DKI as respondents and only 192 questionnaires were successfully filled out and returned, hence, analyzed using Structural Equation Models (SEM). The result of the study showed: (1)Tax sanction assertiveness does not affect the interest of taxpayers in using tax consultant services. (2) Knowledge of taxation has apositive and significant effect on the interest in using tax consultant services. (3) Motivation of taxpayers has a positive and significant effect on the interest in using tax consultant services. (4) Tax authorities’ servicequality does not affect the interest in using tax consultant services.

The use of derivative instruments can be used to control financial risk to be able to drive an increase in company value. The contribution of this study is to seek the relationship between variables that can increase company value, then increasing the value of the company can achieve the company's goal of increasing shareholder prosperity. The population in this study are all companies listed in the Sharia Stock Index on the Indonesia Stock Exchange in 2014-2016. Multiple linear regression analysis is used to test the hypothesis. The result of the test showed that the Return On Asset and firm size variables have a significant positive effect on the firm value of derivative users. While capital expenditure and dividend yield showed that there is no significant effect on firm value and the leverage variable showed a significant negative effect on firm value.

This research was conducted to examine the influence of red flags variables, auditor work experience and professional auditor skepticism on fraud detection. The test is to seek the influence of red flags variables and work experience on professional auditor skepticism. And the test of the red flag variables and auditor work experience on fraud detection through professional auditor skepticism. The number of samples used was 40 people from 8 Public Accountant offices in Makassar City using the census method. Data collection research uses questionnaires in the form of questionnaires. The data analysis technique used is the Partial Least Square (PLS) Method. The results showed that the red flags and professional skepticism had a positive and significant influence on fraud detection, while the auditor's work experience had a positive but not significant influence on fraud detection. Red flag and auditor work experience have a positive and significant influence on professional skepticism. Professional skepticism is able to mediate the significant influence between red flags and auditor work experience on fraud detection.

This study empirically examines the effect of capital structure, company growth, and profitability on firm value with inflation as a moderating variable in issuers in 2012-2015. The sample of this study was 245 issuers. The research method uses the Generalized Method of Moments (GMM) method. The result of this study is indicated that partially positive and significant effect on firm value (PBV) is the capital structure variable (DAR) and profitability (ROA), while company growth (growth) partially has a negative and no significant effect on firm value. Therefore, inflation moderates the effect of the relationship of profitability on firm value. The result of Simultaneous test showed that there is a significant effect of capital structure, company growth, profitability, and inflation simultaneously on firm value. This is indicated by the result of R-squared 19.3141% which indicated that variations in company value can be explained by variable capital structure, company growth, profitability and inflation of 19.3141% and the remaining 80.6859% explained by other factors.

This study aims to examine the effect of Good Corporate Governance (GCG) on company profitability. The dependent variable are Return On Assets (ROA) and Return On Equity (ROE). The independent variable are Good Corporate Governance (GCG) represented by the Board of Commissioners, the Board of Directors, and the Audit Committee. This study uses secondary data from audited financial statements of Real Estate and Property companies in 2013-2017. The analytical tool used in this study uses panel data regression. Based on the results of the study it is known that the Board of Directors and Audit Committee variables have a significant positive effect on ROA and ROE. The Board of Commissioners variable has no influence and negative relationship to ROA and ROE.