Scientific and Journal Articles

Authors : Sri Ningsih (Universitas Airlangga) Abstract : Local Government in Indonesia annually publishes Local Government Financial Statements (LGFS) to help their stakeholders in making decisions. Audit Opinion of the LGFS for counties and cities in East Java Province during the last 8 years (2006-2013) showed quite surprising results. From all of 301 financial statements, only 45 LGFS (14.95%) obtained Unqualified ...

Authors : Novrys Suhardianto (Universitas Airlangga, City University of Hong Kong) Bambang Subroto (Brawijaya University) Grahita Chandrarin (Merdeka University of Malang Abstract : The purpose of this study is to describe the development of market based accounting research (MBAR) published in Indonesia for 10 years. This study attempts to explain the topics of MBAR, research methods used, the ...

Authors : Yulius Jogi Christiawan (Universitas Airlangga) Alfa Rahmiati (Universitas Airlangga) Abstract: Foreign exchange losses bear some pressure for numerous companies in Indonesia particularly for those having liabilities denominated in foreign currencies. This occurs when Indonesian Rupiah (IDR) current exchange rate has weakened against foreign currencies. Related to those phenomena, this study aims ...