Vol 19, No 2 (2019)

DOI: http://dx.doi.org/10.20961/jab.v19i2

Table of Contents

Article

Kinerja Rugi dan Manajemen Laba di Indonesia: Perspektif Governance
Muhammad Agung Prabowo
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134-146
Kepentingan Asing, Aktivitas Internasional, dan Thin Capitalization: Pengaruh Terhadap Agresivitas Pajak di Indonesia
Christina Nainggolan, Dahlia Sari
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147-159
The Influence of Financial Inclusion on Credit Risks in Commercial Banks in Indonesia
Reza Ghasarma, Fida Muthia, M.A. Rasyid Umrie, Sulastri Sulastri, Bobby Arianto
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160-166
Implementasi Pernyataan Standar Akuntansi Keuangan (PSAK) 69 Agrikultur pada Perum Perhutani Kesatuan Pemangku Hutan (KPH) Surakarta
Dewi Kurniawati, falikhatun falikhatun
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167-195
The Effect of Corporate Diversification, Customer Concentration on Tax Avoidance in Indonesia
Putra Aryotama, Amrie Firmansyah
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196-207
Javanese Local Wisdom in Family Businesses
Titik Setyaningsih, Andi Asrihapsari, Pram Suryanadi
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208-217
The Effect of Budget Management Quality and Internal Audit to Financial Statement Quality in the Ministries and Agencies
Muhammad Ramdhan Inayattulloh, Dodik Siswantoro
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218-228
The Type of Control Deficiency, Internal Audit Function Relationship and Internal Auditor’S Evaluation: an Experimental Study
Lyra Raisa Fadhila, Imas Nurani Islami
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229-239
Boards’ Characteristics, Voluntary Disclosure, and Accounting Information Value Relevance – Indonesian Evidence
Krismiaji Krismiaji, Hermala Kusumadewi
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240-252
Pengaruh Karakteristik Pemerintah Daerah, Opini Audit, dan Rasio Kemandirian terhadap Pengungkapan Laporan Keuangan Pemerintah Daerah
Shafira Ramadhia Utami, Sulardi Sulardi
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253-263