Abstract The perposes of this study was to examine and analyze to effect of company charcteristics to the financial diclosure and their implication to the information asymmetry
Abstract The purposes of this study is (1) describe the reporting timeliness of the banking companies listed in Indonesian Stock Exchange, (2) examine the effect of debt to equity ratio, profitability, firm size, insider and outsider ownership to the financial reporting timeliness
Employees turnover intention can be defined as an awereness to leave organization. This craving arises when employees are dissatisfied and uncomfertable with the work environment due to the limited career opportunities.
ABSTRAK Fenomena penarikan diri (tunover) auditor di Kantor Akuntan Publik (KAP) telah menjadi isu penting baik di kalangan praktisi maupun akademisi. Para peneliti akuntansi telah berupaya mengkaji beberapa faktor yang dapat menjelaskan dan memprediksi penarikan diri tersebut. Studi ini mengkaji fenomena penarikan diri tersebut dengan menggunakan konstruk-konstruk komitmen profesional, multid…