Vol. 3 No. 2 (2018): Berkala Akuntansi dan Keuangan Indonesia

Articles

• MITIGATION OF PROFIT MANIPULATION OF REAL ACTIVITIES WITH EFFECTIVENESS OF INTERNAL GOVERNANCE STUDY ON PUBLIC COMPANIES IN INDONESIA

  DOI : 10.20473/baki.v3i2.9401

  Carolyn Lukita Sembiring ⁽¹⁾, Joicenda Nahumury ⁽²⁾

  (1) STIE Perbanas Surabaya, Indonesia,

  (2) STIE Perbanas Surabaya, Indonesia

  1-22

  Abstract : 1722

  1-22 : 3561

  • 1-22

  DOI : 10.20473/baki.v3i2.9401

• CAN TAX SANCTIONS AND TAX AMNESTY MITIGATE TAX NON-COMPLIANCE?: EXPERIMENTAL EVIDENCE IN INDONESIA

  DOI : 10.20473/baki.v3i2.9519

  Kadek Pranetha Prananjaya ⁽¹⁾

  (1) STIE PERBANAS Surabaya, Indonesia

  23-45

  Abstract : 1919

  23-45 : 4348

  • 23-45

  DOI : 10.20473/baki.v3i2.9519

• SERVICE INNOVATION: LITERATURE REVIEW COMPARATIVE PRIVATE SECTOR AND PUBLIC SECTOR

  DOI : 10.20473/baki.v3i2.9871

  Niluh Putu Dian Rosalina Handayani Narsa ⁽¹⁾

  (1) Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga

  46-62

  Abstract : 6470

  46-62 : 57890

  • 46-62

  DOI : 10.20473/baki.v3i2.9871

• THE EFFECT OF TAX PLANNING, TUNNELING INCENTIVES AND INTANGIBLE ASSETS ON TRANSFER PRICING BEHAVIOR IN MANUFACTURING COMPANIES THAT HAVE SPECIAL RELATIONSHIPS LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2014-2016 PERIOD

  DOI : 10.20473/baki.v3i2.9969

  Hasan Effendi Jafri ⁽¹⁾, Elia Mustikasari ⁽²⁾

  (1) Departemen Akuntansi Universitas Airlangga, Indonesia,

  (2) Departemen Akuntansi Universitas Airlangga, Indonesia

  63-77

  Abstract : 9578

  63-77 : 36505

  • 63-77

  DOI : 10.20473/baki.v3i2.9969

• THE EFFECT OF NON-FINANCIAL PERFORMANCE WITH ADDITIONAL ENVIRONMENTAL PERFORMANCE ON FINANCIAL PERFORMANCE ON PERFORMANCE EVALUATION BASED ON THE BALANCED SCORECARD (BSC) WITH MANAGEMENT COMMUNICATION AS MODERATING VARIABLE

  DOI : 10.20473/baki.v3i2.10487

  Dian Fitria Handayani ⁽¹⁾, R.A. Supriyono ⁽²⁾

  (1) Universitas Negeri Padang, Indonesia,

  (2) Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada, Indonesia

  78-94

  Abstract : 2239

  78-94 : 10208

  • 78-94

  DOI : 10.20473/baki.v3i2.10487