Volume 11 (2024)
Volume 10 (2023)
Volume 9 (2022)
Volume 8 (2021)
Volume 7 (2020)
Volume 6 (2019)
Volume 5 (2018)
Volume 4 (2017)
Volume 3 (2016)
Volume 2 (2015)
Volume 1 (2014)
The Influence of Human Resources, and Internal Control on the Quality of Financial Statement: Accounting Information System as a Moderating Role

H Hendri; Sarah Amelia

Volume 6, Issue 10 , October 2019, , Pages 761-769

Abstract
  This study aims to analyze the influence of Human Resources, Internal Control on the quality of financial statement that are moderate by Accounting Information System (In Financial Bureau and equipment of the Secretariat general). This research uses primary data in distributing questionnaires to the ...  Read More

Internal Control Disclosure, Ethics Disclosure and Earnings Management as Signal to Detect Fraudulent Financial Reporting

Mukhlasin Mukhlasin; Nur Anissa

Volume 5, Issue 6 , June 2018, , Pages 448-460

Abstract
  The information asymmetry between management and owners raises an opportunistic attitude of management to attach importance to its own interests. In this case, investors need additional information in addition to financial statements as a signal that can reduce information asymmetry. This study aims ...  Read More