Vol. 22 No. 3 (2019)

Published 27 January 2020
December 2019 - March 2020

Articles

Factors Affecting Expectancy for Character Growth in Online Games and Their Effect on Gamers' Loyalty

Izzuddin Alghifari (Universitas Indonesia)
Rizal Edy Halim
PDF • DOI: https://doi.org/10.14414/jebav.v22i3.1873 • Page: 298-308 • Views: 1927

The Effect of Foreign Ownership and Foreign Board Commissioners on Tax Avoidance

Eddy Suranta (Bengkulu University)
Pratana Midiastuty (University of Bengkulu)
Hairani Ramayanti Hasibuan (University of Bengkulu)
PDF • DOI: https://doi.org/10.14414/jebav.v22i3.2143 • Page: 309-318 • Views: 3324

Fraud Pentagon for Detecting Financial Statement Fraud

Ananda Putra Nindhita Aulia Haqq (UPN "Veteran" Jawa Timur)
Gideon Setyo Budiwitjaksono (UPN "Veteran" Jawa Timur)
PDF • DOI: https://doi.org/10.14414/jebav.v22i3.1788 • Page: 319-332 • Views: 7658

Determinants of Carbon Emission Disclosure

Gayo Alfani Allam (Universitas Indonesia)
Vera Diyanty (Universitas Indonesia)
PDF • DOI: https://doi.org/10.14414/jebav.v22i3.1207 • Page: 333-346 • Views: 2455

The Effect of Tax Socialization, Superior Service, and Service Quality on Taxpayers’ Satisfaction and Compliance

Sukesi Sukesi (Universitas Dr. Soetomo)
Isroim Yunaidah (Universitas Dr. Soetomo)
PDF • DOI: https://doi.org/10.14414/jebav.v22i3.1698 • Page: 347-359 • Views: 2695

The Effect of Income Smoothing and Procyclicality Behavior on the Bank Credit Impairment Losses with IAS 39 Adoption in PSAK 55 as a Moderating Variable

Sparta Sparta (Indonesia Banking School)
Nadya Trinova (Indonesia Banking School)
PDF • DOI: https://doi.org/10.14414/jebav.v22i3.1926 • Page: 360-371 • Views: 1086

The Effect of Eco-Efficiency and Quality Management System on Firm’s Performance: Moderating Role of Profitability and Leverage

Budiman Sutrisno (Universitas Tanjungpura)
Wendy Wendy (Universitas Tanjungpura)
PDF • DOI: https://doi.org/10.14414/jebav.v22i3.1895 • Page: 372-382 • Views: 1385

The Mediating Role of Distributive Justice, Procedural Justice, and Organizational Citizen Behavior in the Influence of Strategic Performance Measurement System on Employee Performance in the Indonesian Ministry of Finance

Yeney Widya Prihatiningtias (Department of Accounting, Faculty of Economics and Business, Universitas Brawijaya)
Sofyan Wijaya Julianto (Department of Accounting, Faculty of Economics and Business, Universitas Brawijaya)
PDF • DOI: https://doi.org/10.14414/jebav.v22i3.1976 • Page: 383-398 • Views: 2216

Detection of Financial Reporting Fraud: The Case of Socially Responsible Firms

Dedik Nur Triyanto (Telkom University)
PDF • DOI: https://doi.org/10.14414/jebav.v22i3.1792 • Page: 399-410 • Views: 2019

Better Performance Prospect of Large-Medium Enterprises: The Role of Innovation

Rapita Handayani (Airlangga University)
Rossanto Dwi Handoyo (Airlangga University)
PDF • DOI: https://doi.org/10.14414/jebav.v22i3.2041 • Page: 411-423 • Views: 1273

Understanding Tax Amnesty and Tax Compliance in Indonesia: an Institutional Approach

Marko S Hermawan (International Business Program | Management Department | BINUS Business School International Undergraduate Program | Jl. Hang Lekir I no.6 Senayan, Jakarta, Indonesia | 10270 Office: 62 720 2222 | Fax: 62 720 5555 |)
Pamela Abigail (Faculty of Economics and Communication, Binus University, Jakarta, Indonesia)
Yanthi Hutagaol Martowidodjo (Faculty of Economics and Communication, Binus University, Jakarta, Indonesia)
Valentina Tohang (Faculty of Economics and Communication, Binus University, Jakarta, Indonesia)
PDF • DOI: https://doi.org/10.14414/jebav.v22i3.1810 • Page: 424-434 • Views: 2372

Institutional Ownership, Newly Appointed CEO, and Dividend Initiation

Rahmat Setiawan (Fakultas Ekonomi dan Bisnis, Universitas Airlangga)
Erry Wisudawan Pradana (Fakultas Ekonomi dan Bisnis, Universitas Airlangga)
PDF • DOI: https://doi.org/10.14414/jebav.v22i3.1725 • Page: 435-443 • Views: 911

The Impact of Firm Performance on Annual Report Readability: Evidence from Listed Firms in Ghana

Shuibin Gu (School Of Finance & Economics Jiangsu University China)
Regina Naa Amua Dodoo (School Of Finance & Economics Jiangsu University China)
PDF • DOI: https://doi.org/10.14414/jebav.v22i3.2097 • Page: 444-454 • Views: 1651