Vol. 10 No. 2 (2020)

This journal contains various articles that explore important topics in the fields of accounting, management, and business studies. The articles cover various aspects, particularly in the context of accounting in Indonesia, ranging from auditing practices, corporate social responsibility implementation, capital structure, work motivation, IFRS adoption, government transparency, accountability, accounting control, and whistleblowing. Each article is structured with strong research methods and in-depth analysis, providing significant contributions to the development of theory and practice in their respective fields. This journal is designed to be a reference source for academics, practitioners, and researchers interested in deepening their understanding of current issues in the business and accounting world.