Vol. 10 No. 2 (2020): July - December 2020

Articles

• Why don't auditors use computer-assisted audit techniques? study at small public accounting firms

  Depi Lestari, Sepky Mardian, M. Asmeldi Firman

  105-116

  • PDF

  DOI : https://doi.org/10.14414/tiar.v10i2.1974
  Abstract views: 541

• The influence of hofstede’s cultural dimensions on corporate social responsibility implementation: a study on state-owned companies in Java, Indonesia

  Erlina Diamastuti, Tyas Ajeng Nastiti, Marisya Mahdia Khoirina

  117-133

  • PDF

  DOI : https://doi.org/10.14414/tiar.v10i2.1843
  Abstract views: 1454

• The role of independent commissioner in the effect of family ownership on capital structure in family companies in Indonesia

  Rahmat Setiawan, Nunik Dwi Kusumawati

  135-145

  • PDF

  DOI : https://doi.org/10.14414/tiar.v10i2.1972
  Abstract views: 370

• Logic model evaluation and the analysis of job motivation for pre-paring the performance indicators of government institution: case of Klungkung, Bali

  Made Aristia Prayudi, Gusti Ayu Ketut Rencana Sari Dewi, Putu Riesty Masdiantini

  147-168

  • PDF

  DOI : https://doi.org/10.14414/tiar.v10i2.2039
  Abstract views: 1080

• Divergence within IFRS adoption: the case of depreciation practices of listed banks in Bangladesh

  Mezbah Uddin Ahmed

  169-181

  • PDF

  DOI : https://doi.org/10.14414/tiar.v10i2.2064
  Abstract views: 338

• Perception of civil servant’s on APIP capability as moderating vari-able on the relationship between the implementation of SPIP and SAKIP (Study on Salatiga City Government)

  Limpat Akbar Yudanto, David Adechandra Ashedica Pesudo

  183-199

  • PDF

  DOI : https://doi.org/10.14414/tiar.v10i2.2140
  Abstract views: 425

• Regional financial characteristics and public transparency towards frequency of fraud in the local government

  Yeni Priatnasari, Djoko Suhardjanto

  201-214

  • PDF

  DOI : https://doi.org/10.14414/tiar.v10i2.2089
  Abstract views: 4499

• Accountability in governance: will and can traditional village-owned enterprises achieve it?

  Aprina Nugrahesthy Sulistya Hapsari, Intiyas Utami, Yohanes Werang Kean

  215-222

  • PDF

  DOI : https://doi.org/10.14414/tiar.v10i2.2165
  Abstract views: 430

• Exploring accounting control for cash revenue and disbursement in micro enterprises

  Nur'aini Rokhmania, Nurul Hasanah Uswati Dewi, Pepie Diptyana

  223-234

  • PDF

  DOI : https://doi.org/10.14414/tiar.v10i2.2036
  Abstract views: 613

• Whistleblowing and fraud in digital era

  Santi Widhiyanti, Yustrida Bernawati

  235-251

  • PDF

  DOI : https://doi.org/10.14414/tiar.v10i2.2011
  Abstract views: 902