Vol 11, No 2 (2021)

July - December 2021

The Indonesian Accounting Review Volume 11 Issue 2 July - December 2021 has been available. All articles in this issue (10 original research articles) include Authors from 2 countries of origin (Indonesia, Gambia).

Table of Contents

Articles

The Effect of Foreign Institutional Ownership, Foreign Directors and Foreign Commissioners on Profitability
Yulian Belinda Ambarwati
PDF
115-126
Audit Expectation GAP in The Public Sector of The Gambia
Saikou Conteh, Hamidah Hamidah
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127-141
Culture of Corruption and Symbolic Rationality of Accounting Information – Higher Education Implication
Imam Wahyudi
PDF
143-155
Valuing PSAK 64 in Reducing Conservatism in The Extractive Industry
Nella Yantiana, Ricky Ricky, Elok Heniwati
PDF
157-169
Matching Cost Against Revenue at Royalty Expenses
Muhammad Rifky Santoso
PDF
171-185
Accounting Ethics in Financial Reporting in The Context of The Metaphor of ‘Lawang Sewu’ (thousands of doors, thousands of information, thousands of interests)
Debi Setyawati, Erina Sudaryati
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187-195
Determinants of Carbon Emission Disclosure: An Empirical Study on Indonesian Manufacturing Companies
Lutfiana Pratiwi, Bunga Maharani, Yosefa Sayekti
PDF
197-207
The Effect of Participatory Budgeting, Information Asymmetry, and Organizational Commitment on Budgetary Slack
Rezza Arlinda Sarwendhi
PDF
209-219
Tax Compliance: Respectful Treatment and Institutional Image
Dewi Prastiwi, I Made Narsa, Erlina Diamastuti
PDF
221-234
Analysis of Earnings Management Practices Using the Modified Jones Model on the Industry Company Index Kompas 100
Azizah Defi Indriani, Pujiono Pujiono
PDF
235-243