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

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  DOI : 10.14414/tiar.v10i2.1974

  Abstract View : 546

  PDF downloads: 1039
• 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

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  DOI : 10.14414/tiar.v10i2.1843

  Abstract View : 1463

  Turnitin downloads: 0 Grammarly downloads: 0 Proofread downloads: 0 Letter of statement downloads: 6 PDF downloads: 2207
• 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

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  DOI : 10.14414/tiar.v10i2.1972

  Abstract View : 373

  Turnitin downloads: 0 Grammarly downloads: 0 Proofread downloads: 0 Letter of statement downloads: 4 PDF downloads: 221
• 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

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  DOI : 10.14414/tiar.v10i2.2039

  Abstract View : 1103

  Turnitin downloads: 0 Grammarly downloads: 0 Proofread downloads: 0 Letter of statement downloads: 12 PDF downloads: 294
• Divergence within IFRS adoption: the case of depreciation practices of listed banks in Bangladesh

  Mezbah Uddin Ahmed

  169-181

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  DOI : 10.14414/tiar.v10i2.2064

  Abstract View : 340

  Turnitin downloads: 0 Grammarly downloads: 0 Proofread downloads: 0 Letter of statement downloads: 0 PDF downloads: 325
• 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

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  DOI : 10.14414/tiar.v10i2.2140

  Abstract View : 428

  Proofread downloads: 1 Letter of statement downloads: 0 PDF downloads: 370
• Regional financial characteristics and public transparency towards frequency of fraud in the local government

  Yeni Priatnasari , Djoko Suhardjanto

  201-214

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  DOI : 10.14414/tiar.v10i2.2089

  Abstract View : 4504

  PDF downloads: 277 Turnitin downloads: 1 Grammarly downloads: 10 Proofread downloads: 2 Letter of statement downloads: 19
• Accountability in governance: will and can traditional village-owned enterprises achieve it?

  Aprina Nugrahesthy Sulistya Hapsari , Intiyas Utami , Yohanes Werang Kean

  215-222

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  DOI : 10.14414/tiar.v10i2.2165

  Abstract View : 432

  PDF downloads: 334 Turnitin downloads: 13 Proofread downloads: 14
• Exploring accounting control for cash revenue and disbursement in micro enterprises

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

  223-234

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  DOI : 10.14414/tiar.v10i2.2036

  Abstract View : 637

  Turnitin downloads: 0 Proofread downloads: 1 PDF downloads: 558 Letter of statement downloads: 7
• Whistleblowing and fraud in digital era

  Santi Widhiyanti , Yustrida Bernawati

  235-251

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  DOI : 10.14414/tiar.v10i2.2011

  Abstract View : 904

  CV - Author 2 Orang - Universitas Airlangga - Whistleblowing dan Fraud di Era Digital downloads: 12 Turnitin downloads: 0 Proofread downloads: 4 Letter of statement downloads: 7 PDF downloads: 566