THE INDONESIAN JOURNAL OF ACCOUNTING RESEARCH Vol. 22, No. 3, September 2019
Subject Indexes
Vol. 22, No. 3, September 2019
Accountability (1) 65
Accounting Performance (2) 261
Amanah (1) 65
ASEAN (1) 31, (1) 131
Assets Appraiser (1) 131
Audit Delay (1) 91
Audit Fees (1) 131
Audit Quality (2) 153, (3) 329
Bid-Ask Spread (3) 397
Bootstrapping (3) 397
Budgetary Slack (1) 105
Business Risk (2) 207
Business Sustainability (3) 359
Buy-Sell (1) 31
Capital Asset Pricing Model (CAPM)
(3) 397 Capital Structure (2) 207
Cointegration (1) 31
Compensation (2) 261
Comprehensive Income (2) 287
Conservatism (2) 153, (3) 329
Core TQM (3) 305
Disclosure Content (2) 229 Discretionary Accrual (3) 397 Districts /Cities Government
in Indonesia
(1) 91
Dividend Policy (2) 207
Earning Persistence (2) 153, (3) 329 Earning Response Coefficient (2) 153, (3) 329 Earnings Informativeness (1) 1
East ASIA (1) 31
Eco-Efficiency (3) 377
Environmental Investment (3) 377
ERC (2) 153, (3) 329
Ethical Dilemma (1) 105
Fathanah (1) 65
Financial Literacy (3) 359 Financial Reporting
Aggressiveness
(1) 1
Financing (3) 359
Firm Size (3) 329
Firm Value (2) 207, (3) 377
Fixed Assets Revaluation (3) 419 Full Accrual Accounting (1) 91 Future Cash Flows (2) 287 Future Firm Performance (3) 419
Growth Opportunity (2) 153, (3) 329
Indonesia (3) 419
Information Technology Investment
(2) 179 Information Technology
Performance
(2) 179 Infrastructure TQM (3) 305 Intellectual Capital (2) 229
ISO 14001 (3) 377
IT Investment Governance (2) 179
Leverage (2) 153, (3) 329
Market Performance (2) 261 Micro Enterprises (3) 359
Net income (2) 287
NVIVO (2) 179
Organizational Performance (2) 179
Personal Values (1) 105
Private Disclosure (2) 229
The Indonesian Journal of Accounting Research – Jan, Vol. 21 , No.1 , 2018
Profitability (2) 153, (3) 329
Quality Performance (3) 305 Research and Development
(R&D) Investment
(3) 377 Revaluation Model (1) 131
Risk Preference (2) 261
Size (2) 153
Social Reality (1) 105
Tax Reporting Aggressiveness
(1) 1 Temporary Tax Cut Policy (3) 419 Thematic Analysis (3) 305 Total Quality Management (3) 305
Transparency (1) 65
Value Creation (2) 229
