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Akrual: Jurnal Akuntansi
ISSN 2085-9643 · Universitas Negeri Surabaya · 166 artikel di indeks
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Artikel Jurnal
An Investigation of How Firm Size Affects Firm Value through Corporate Reputation
This study proves that firm size is an antecedent of corporate reputation in increasing firm value. Research model is constructed based on Resource-Based Theory. The populations used are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2018 period. The study uses…
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Artikel Jurnal
The Role of Financial Distress in Mediating The Accounting Conservatism Practices
Conservatism is a prudent reaction to uncertain conditions aimed at protecting the rights and interests of shareholders, and lenders who determine higher standard verification to recognize good news rather than bad news. Several phenomena that indicate the lack of application of accounting…
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Artikel Jurnal
Corporate Governance Moderate Effect of Environmental Perfomance and Disclosure on Company Perfomance
The Industrial Revolution 4.0 is a revolution in technological development, this revolution helps company operational activities to be more efficient in improving company performance. In addition, companies must apply the triple bottom line (3P) principle in their operations. This research uses…
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Artikel Jurnal
Value Relevance of Accounting Information: Study on Banking Sector in ASEAN
Abstract. This study aims to examine the relationship between the capital market and accounting information in the banking industry in ASEAN, namely Indonesia, Malaysia, Singapore, Thailand and the Philippines. Specifically, this study examines the relevance of accounting value on earnings per…
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Artikel Jurnal
Does Religiosity Reduce Tax Evasion? Empirical Research Based on Gender and Education
Tax evasion in Indonesia there are still many cases, even though the law clearly regulates taxation procedures, there are still many taxpayers who do not carry out their obligations by taking tax evasion measures. The purpose of this study was to empirically examine the effect of money ethics on…
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Artikel Jurnal
Ownership Concentration and Earning Quality: Moderating Role of Board Diversity
Bad management practices that occur in the industry cause a lot of harm to many parties. Bad management practices occur due to managers' efforts to manipulate profits. Bad management practices that are carried out by management will be aggravated if the majority of shareholders participate to press…
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Artikel Jurnal
Decentralization and Citizen Perception of Prosperity in Indonesia
Abstract This article contributes to research on the impact of decentralization reforms on local and regional prosperity. We contend that implementing decentralization reform may encourage citizens to participate in policymaking. To test the idea, this study examines the relationship between fiscal…
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Artikel Jurnal
Determinants Moderators of Financial Distress: An Evidence Affiliation Group and Political Connection
There is a theoretical gap in the research during the research period, so it is necessary to reconcile the findings. Which is expected to be useful for all parties, both academics, practitioners and related companies. The analysis used in this research is the Smart PLS tool. The population in this…
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Artikel Jurnal
Corporate Risks and The Impact on Earnings Management
This study aims to determine the effect of corporate risk factors including debt contract motivation, employee diff, and litigation risk on earnings management in manufacturing companies in Indonesia. Data were collected from 100 manufacturing companies in Indonesia with purposive sampling so that…
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Artikel Jurnal
Antecedents of Whistleblowing Intentions: Evidance in Local Government Agencies
This study aims to analyze the relation of attitude, ethical climate-principle, perceived behavioral control, and personal cost on whistleblowing intention with organizational commitment as a moderating variable. This study uses the moderating regression analysis method. The sample used is…
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Artikel Jurnal
Determinants of Accounting Firm Switching to Upgrade, Samegrade, and Downgrade
This study analyzes the non-financial and financial factors that affect accounting firms switching, namely upgrade, samegrade, or downgrade. Non-financial factors are proxied by managerial ownership and management turnover, while financial factors are proxied by profitability and financial…
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Artikel Jurnal
Income Tax Policy Amidst Covid-19 Pandemic: Quo Vadis Indonesia?
Social distancing policies are a common measure taken by many countries worldwide to prevent the spread of Covid-19 cases. However, the consequence is that the income generated by many people is limited and tends to widen inequality. In a similar situation, many governments need more significant…
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Artikel Jurnal
Does The Influence of Internship Experience on Career Intentions as a Professional Accountant? ?
Abstract This study describes the contribution of the internship experience as an antecedent to the relationship between the Theory of Planned Behavior (TPB) and career intentions as an accountant. This study applied a descriptive-quantitative method. In addition, data were analyzed using the…
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Artikel Jurnal
Assessing Effect of The Factors that Influence Financial Reporting Information Quality
A particular form of information used as user requirements for the process of decision-making. A qualified information is important for interested party who used that information to reduce uncertainty and knowledge upgrade on the specific concern areas. By considering information is a wishful move…
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Artikel Jurnal
Does board interlock control high-tech firm performance? Evidence from ASEAN's Growth Triangle Countries
The aim of this study is to explain the board interlock association on high-tech firm performance in three growth ASEAN countries. The research samples were 109 high-tech listed manufacturing firms, consisting of 38 Indonesian firms, 37 Malaysian firms, and 34 Thai firms in the 2015-2018 period…
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Artikel Jurnal
Income Tax Issues on the Omnibus Law and Its Implications in Indonesia
This research has two objectives. The first objective is to analyze the issue of income tax policy based on the idea of taxation omnibus law. In 2020, Law No. 36 of 2008 concerning Income Tax was amended twice as stipulated in Law No. 2 of 2020 and Law No. 11 of 2020 (Job Creation Law). The second…
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Artikel Jurnal
Covid 19 Outbreak and Financial Statement Quality: Evidence from Central Java
This study aims to analyze and find empirical evidence that the Covid 19 pandemic will affect the quality of financial reports and what factors affect the quality of government financial reports. The variables used in this study are competence, compliance with government accounting standards…
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Artikel Jurnal
Job Opportunity, Attitudes, Perceived Behavioral Control and Intention to Major in Accounting
This research aims to capture the accounting behavior phenomenon in accounting students at private universities in Manado. This research is developed from the study of Lin & Fawzi (2006), Zandi et al.(2013), and Odia & Ogiedu (2013). To find out the inconsistency of these researches, this research…
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Artikel Jurnal
Factors Affecting Motivation for Career Selection of Public Accountants
The purpose of this study was to determine the influence of intrinsic value, work environment, and job market considerations on the motivation to choose a career as a public accountant either partially or simultaneously. This research method uses multiple linear regression analysis with a sample of…
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Artikel Jurnal
The Influence of Sponsored Post Towards The Urge to Buy Implusively on The Information Technology System of The Social Media of Instagram
This study examines the influence between variables of similarity, vicarious expression, aesthetic appeal, cognitive trust, affective trust, product affection, and urge to buy impulsively on the social media of Instagram. The method used for collecting the data in this study was the survey method…