Vol. 11 No. 2 (2021): July - December 2021

Articles

• The Effect of Foreign Institutional Ownership, Foreign Directors and Foreign Commissioners on Profitability

  Yulian Belinda Ambarwati

  115-126

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  DOI : https://doi.org/10.14414/tiar.v11i2.2370
  Abstract views: 244115

• Audit Expectation GAP in The Public Sector of The Gambia

  Saikou Conteh, Hamidah Hamidah

  127-141

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  DOI : https://doi.org/10.14414/tiar.v11i2.2489
  Abstract views: 930

• Culture of Corruption and Symbolic Rationality of Accounting Information – Higher Education Implication

  Imam Wahyudi

  143-155

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  DOI : https://doi.org/10.14414/tiar.v11i2.2559
  Abstract views: 1291

• Valuing PSAK 64 in Reducing Conservatism in The Extractive Industry

  Nella Yantiana, Ricky Ricky, Elok Heniwati

  157-169

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  DOI : https://doi.org/10.14414/tiar.v11i2.2549
  Abstract views: 475

• Matching Cost Against Revenue at Royalty Expenses

  Muhammad Rifky Santoso

  171-185

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  DOI : https://doi.org/10.14414/tiar.v11i2.2558
  Abstract views: 813

• 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

  187-195

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  DOI : https://doi.org/10.14414/tiar.v11i2.1999
  Abstract views: 397

• Determinants of Carbon Emission Disclosure: An Empirical Study on Indonesian Manufacturing Companies

  Lutfiana Pratiwi, Bunga Maharani, Yosefa Sayekti

  197-207

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  DOI : https://doi.org/10.14414/tiar.v11i2.2411
  Abstract views: 1058

• The Effect of Participatory Budgeting, Information Asymmetry, and Organizational Commitment on Budgetary Slack

  Rezza Arlinda Sarwendhi

  209-219

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  DOI : https://doi.org/10.14414/tiar.v11i2.2428
  Abstract views: 575

• Tax Compliance: Respectful Treatment and Institutional Image

  Dewi Prastiwi, I Made Narsa, Erlina Diamastuti

  221-234

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  DOI : https://doi.org/10.14414/tiar.v11i2.2471
  Abstract views: 669

• Analysis of Earnings Management Practices Using the Modified Jones Model on the Industry Company Index Kompas 100

  Azizah Defi Indriani, Pujiono Pujiono

  235-243

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  DOI : https://doi.org/10.14414/tiar.v11i2.2383
  Abstract views: 1074