The purpose of this study is to empirically examine the influence of firm characteristics (size, age, industry type, and ownership) on a firm's strategic orientation. The business environment, namely market uncertainty and competition intensity, is also analysed in association with the firm's...

This research is a quantitative study which aims to examine the level of corruption in the Indonesian local government with its influencing determinants, namely fiscal decentralization, government internal audit, and law enforcement and natural resources as moderating variables. The population...

The objective of this research was to verify the effects of information quality and management support as critical contributors to the successful application of continuous auditing and continuous monitoring in the government sector. This study utilized survey research that was conducted in the...

This study analyzed influence earnings management to the disclosure of financial report of the consumer goods industries listed in Indonesian Stock Exchange since 2005 up to 2007. Earnings management occurs when managers use judgment in financial reporting. Earnings management may also result...

Nowadays, the companies involved in a tight competition. The company must have and manage the economic resources effectively and efficiently. One of the efforts is production cost control. Therefore it need a tool for a management in production cost, i.e. accounting in liability include the cost...

Generally, goals of every company is to achieve profit. To achieve thatgoal, a company shall be managed and controlled by someone owning certainskills called as manager. Data and information required by manager in decisionmaking can be financial or non-financial. Decision taken by a manager...