Purpose: This study aims to determine the simultaneous and partial influence of independent variables, namely institutional ownership and Total Asset Turnover (TATO) on the dependent variable, namely Return On Assets (ROA).

Methodology/approach: The...

Purpose: This writing aims to solve problems in one of the cycles in the accounting information system with the REA data model so that the management of the income and cash disbursement cycle is more effective and efficient.

Method: Using qualitative...

Purpose: The purpose of this study is to manage transfer funds and budget balances over capital expenditures in the West Java government.

Method: This study uses a descriptive quantitative approach, measuring the management of transfer funds and excess...

Purpose: This study aims to determine the effect of dept to assets ratio (DAR), return of equity (ROE), firm size, institutional ownership on accounting conservatism.

Method: The research population uses IDX financial reports, annual reports, and annual...

Purpose: This study aims to explain the problem of the accuracy of giving opinions given by public accountants in Indonesia, using framing theory analysis. In this study we developed an analysis of the accuracy of opinions in which we observed matters that were the causes of...