International Journal of Academic Research in Accounting, Finance and Management Sciences

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Volume 9, Issue 2 (April, 2019)
Factors Affecting the Decisions of Using Point of Sales at MSMEs in Jakarta Barat

AUTHORS: Sri Purwaningsih, Triyani Budyastuti

Received: 15 May, 2019 | Revised: 16 Jul, 2019 | Published: 15 Jul, 2019

PAGES: 1-10

DOI:10.46886/IJARAFMS/v9-i2/6020

Effect Of Environmental Performance And Corporate Governance Structure On Financial Performance

AUTHORS: Roy Budiharjo

Received: 15 May, 2019 | Revised: 30 May, 2019 | Published: 15 Jun, 2019

PAGES: 11-22

DOI:10.46886/IJARAFMS/v9-i2/6021

The Role of External Audit Reports in Achieving Comprehensive Development Indicators

AUTHORS: Wissam Hassan Ahmed Zinni

Received: 20 Apr, 2019 | Revised: 10 May, 2019 | Published: 16 Jun, 2019

PAGES: 23-36

DOI:10.46886/IJARAFMS/v9-i2/6026

The Effect of the Board of Commissioners and Audit Committees Effectiveness on Internet Financial Reporting

AUTHORS: Robert Jao, Mediaty ., Djabir Hamzah, Kevin Winar, Abdul Rakhman Laba

Received: 17 Apr, 2019 | Revised: 12 Jun, 2019 | Published: 30 Jun, 2019

PAGES: 37-48

DOI:10.46886/IJARAFMS/v9-i2/6028

Analysis of Fundamental Factors on Stock Return

AUTHORS: Rista Bintara, Putri Renalita Sutra Tanjung

Received: 25 May, 2019 | Revised: 10 Jun, 2019 | Published: 17 Jun, 2019

PAGES: 49-64

DOI:10.46886/IJARAFMS/v9-i2/6029

Effect of Environmental Performance and Financial Performance on Firm Value

AUTHORS: Roy Budiharjo

Received: 28 Apr, 2019 | Revised: 12 May, 2019 | Published: 18 Jun, 2019

PAGES: 65-73

DOI:10.46886/IJARAFMS/v9-i2/6030

Effect of Ownership Types on Informative Earnings Management

AUTHORS: Adhitya Agri Putra, Nanda Fito Mela

Received: 07 May, 2019 | Revised: 10 Jun, 2019 | Published: 19 Jun, 2019

PAGES: 74-82

DOI:10.46886/IJARAFMS/v9-i2/6031

The Effect of Financial Leverage on Profit Management with Managerial Ownership as Moderating

AUTHORS: Icha Mustamin, Asri Usman, Amiruddin .

Received: 11 May, 2019 | Revised: 08 Jun, 2019 | Published: 18 Jun, 2019

PAGES: 83-91

DOI:10.46886/IJARAFMS/v9-i2/6034

The Influence of Behavioral Bias, Cognitive Bias, and Emotional Bias on Investment Decision for College Students with Financial Literacy as the Moderating Variable

AUTHORS: Vido Novianggie, Nadia Asandimitra

Received: 01 May, 2019 | Revised: 09 Jun, 2019 | Published: 19 Jul, 2019

PAGES: 92-107

DOI:10.46886/IJARAFMS/v9-i2/6045

Factors Affecting the Adoption of Financial Information Systems Based on UTAUT Model

AUTHORS: Mohammad Husam Odeh

Received: 04 May, 2019 | Revised: 12 Jun, 2019 | Published: 20 Jul, 2019

PAGES: 108-116

DOI:10.46886/IJARAFMS/v9-i2/6046

Market Overreaction on LQ45 Stock Index before and after Asian Games 2018

AUTHORS: Riza Praditha, Haliah ., Abdul Hamid Habbe, Yohanis Rura

Received: 06 May, 2019 | Revised: 12 Jun, 2019 | Published: 20 Jul, 2019

PAGES: 117-125

DOI:10.46886/IJARAFMS/v9-i2/6047

Factors That Influence the Customers’ Perception towards Ar-Rahnu (Islamic Pawn Broking Product) in Selangor, Malaysia

AUTHORS: Haslinah Muhamad, Ong Tze San, Maheran Binti Hj Katan, Soh Wei Ni

Received: 08 May, 2019 | Revised: 14 Jun, 2019 | Published: 20 Jul, 2019

PAGES: 126-137

DOI:10.46886/IJARAFMS/v9-i2/6048

Optimum Synergy between Liquidity and Profitability Management of Quoted Banks: The Nigerian Perspective

AUTHORS: M. O. Yusuf, Christopher I. Nwufo, Emmanuel Ib Chima

Received: 02 Jul, 2019 | Revised: 16 Jul, 2019 | Published: 03 Aug, 2019

PAGES: 138-148

DOI:10.46886/IJARAFMS/v9-i2/6105

The Impact of Public Debt and Public Investment on Economic Growth in Jordan

AUTHORS: Ma'ale Suleman Al-Dughme

Received: 12 Jun, 2019 | Revised: 18 Jul, 2019 | Published: 30 Jul, 2019

PAGES: 149-157

DOI:10.46886/IJARAFMS/v9-i2/6106

Firm Value: Impact of Investment Decisions, Funding Decisions and Dividend Policies

AUTHORS: Nur Triani, Deden Tarmidi

Received: 15 Jun, 2019 | Revised: 20 Jul, 2019 | Published: 31 Jul, 2019

PAGES: 158-163

DOI:10.46886/IJARAFMS/v9-i2/6107

Analysis of Factors Affecting Abnormal Return Stock in Private Banking Sector Registered in Indonesia Stock Exchange 2015-2017

AUTHORS: Garin Pratiwi Solihati

Received: 18 Jun, 2019 | Revised: 24 Jul, 2019 | Published: 31 Jul, 2019

PAGES: 164-171

DOI:10.46886/IJARAFMS/v9-i2/6108

Economic Factors Impact on Individual Taxpayers’ Tax Compliance Behaviour in Malaysia

AUTHORS: Nivakan Sritharan, Sahari Salawati

Received: 05 Jul, 2019 | Revised: 29 Jul, 2019 | Published: 09 Aug, 2019

PAGES: 172-182

DOI:10.46886/IJARAFMS/v9-i2/6166

Drivers of the Professional Accountants’ Satisfaction in Tunisian Context

AUTHORS: Lassaad Abdelmoula, Sami Boudabbous

Received: 27 May, 2019 | Revised: 30 Jun, 2019 | Published: 08 Aug, 2019

PAGES: 183-197

DOI:10.46886/IJARAFMS/v9-i2/6167

Effect of Firm Characteristics on Capital Structure of Deposit Money Banks Listed on Nigeria Stock

AUTHORS: T.O. Okegbe, Onyinye Maria-Regina Eneh, Amahalu Nestor Ndubuisi

Received: 06 Jun, 2019 | Revised: 29 Jul, 2019 | Published: 10 Aug, 2019

PAGES: 198-210

DOI:10.46886/IJARAFMS/v9-i2/6168

Determinants of Cash Holdings: Evidence from Agricultural Firms Listed 0n Nigeria Stock Exchange

AUTHORS: Onyinye Maria-Regina Eneh, T.O. Okegbe, Amahalu Nestor Ndubuisi

Received: 07 Jun, 2019 | Revised: 22 Jul, 2019 | Published: 14 Aug, 2019

PAGES: 211-223

DOI:10.46886/IJARAFMS/v9-i2/6169

The Effect of Good Corporate Governance and Financial Distress on Earnings Management in Indonesian and Malaysia Companies Entered in Asean Corporate Governance Scorecard

AUTHORS: Wieta Chairunesia, Rista Bintara

Received: 01 Jun, 2019 | Revised: 08 Jul, 2019 | Published: 14 Aug, 2019

PAGES: 224-236

DOI:10.46886/IJARAFMS/v9-i2/6170

Analysis the Effect Disclosure of Sustainability Report, Economic Value Added and Other Fundamental Factors of Companies on Company Value

AUTHORS: Putri Renalita Sutra Tanjung, Sely Megawati Wahyudi

Received: 01 Jun, 2019 | Revised: 09 Aug, 2019 | Published: 15 Aug, 2019

PAGES: 237-249

DOI:10.46886/IJARAFMS/v9-i2/6171

Study on Indicators of Economic Efficiency Used in Auditing Financial Statements

AUTHORS: Maria Madalina Salomia

Received: 07 Jul, 2019 | Revised: 08 Aug, 2019 | Published: 16 Aug, 2019

PAGES: 250-256

DOI:10.46886/IJARAFMS/v9-i2/6172

Good Corporate Governance and Firm Size on Cost of Debt: Evidence from Indonesian Listed Companies

AUTHORS: Putri Dwi Wahyuni

Received: 15 Jun, 2019 | Revised: 10 Aug, 2019 | Published: 18 Aug, 2019

PAGES: 257-265

DOI:10.46886/IJARAFMS/v9-i2/6173

The Effect of Corporate Social Responsibility Disclosure and Value Based Management on Cost of Equity Capital

AUTHORS: Angela Dirman

Received: 16 Jun, 2019 | Revised: 12 Aug, 2019 | Published: 20 Aug, 2019

PAGES: 266-280

DOI:10.46886/IJARAFMS/v9-i2/6174