Vol. 10 No. 1 (2020): January - June 2020
January - June 2020

Articles

Preparing the quality of financial statements at health centers: to explore the role of regional inspectorates and professionalism of accounting personnel
Alwan Sri Kustono (Univeristy of Jember) , Ardhya Yudistira Adi Nanggala
1 - 12
DOI: https://doi.org/10.14414/tiar.v10i1.1878
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The Effect of R&D intensity, intellectual capital and managerial ability on firm’s performance with political connection as a moderating variable
Intansari Dewiruna (Universitas Brawijaya) , Bambang Subroto (Universitas Brawijaya) , Imam Subekti (Universitas Brawijaya)
13 - 24
DOI: https://doi.org/10.14414/tiar.v10i1.1909
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Behind the deviation of Islamic banks from shariah principles
Moh. Baqir Ainun (Fakultas Ekonomi dan Bisnis Universitas Airlangga)
25 - 32
DOI: https://doi.org/10.14414/tiar.v10i1.1919
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Psychological capital intervening effect on individual competency and educator accountants’ research performance in Surabaya
Fitriyah Kusuma Devi (Universitas Airlangga) , Bambang Tjahjadi (Universitas Airlangga)
33 - 45
DOI: https://doi.org/10.14414/tiar.v10i1.1937
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Employee’s productivity at the operation of indonesian railway
Muhammad Alkirom Wildan (Universitas Trunojoyo Madura)
47 - 50
DOI: https://doi.org/10.14414/tiar.v10i1.1838
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Fraud trend in the regional government of Central Sulawesi province
Taufik Hidayat B. Tahawa (Universitas Sulawesi Barat) , Nurhidayah Nurhidayah (Universitas Sulawesi Barat) , Andi Ainil Mufidah Tanra (Universitas Sulawesi Barat) , Riady Ibnu Khaldun (Universitas Sulawesi Barat)
51 - 58
DOI: https://doi.org/10.14414/tiar.v10i1.1850
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Visual learning methods: strategy for mitigating unethical decisions in accounting education
Natasia Alinsari (Universitas Kristen Satya Wacana) , Intiyas Utami (Universitas Kristen Satya Wacana) , Marwata Marwata
59 - 70
DOI: https://doi.org/10.14414/tiar.v10i1.1905
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Development of mandatory & voluntary instruments of sustainability reporting (SR) according to carrots & sticks 2006 - 2016
Ririn Breliastiti (Universitas Bunda Mulia)
71 - 81
DOI: https://doi.org/10.14414/tiar.v10i1.1931
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The effect of company size, company growth, earnings growth, and capital structure on earnings response coefficient
Ratih Tri Indah Sari (STIE Perbanas Surabaya) , Nuraini Rokhmania (STIE Perbanas Surabaya)
83 - 94
DOI: https://doi.org/10.14414/tiar.v10i1.1773
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The role of auditor opinion in moderating the effect of financial distress on auditor switching in the infrastructure, utility, and transportation sub-sectors
Dedi Heru Prihandoko (STIE Perbanas Surabaya) , Supriyati Supriyati (ID Scopus 57202824127, STIE Perbanas Surabaya)
95 - 104
DOI: https://doi.org/10.14414/tiar.v10i1.2033
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