VOL 12 (April 2017) ISSUE 1 – ACCOUNTING

International Journal of Business, Economics and Law, Vol. 12, Issue 1

(April 2017)

TABLE OF CONTENTS – ACCOUNTING PAPERS

No. Authors Title Page
1 Norizan Remli; Muhamad Muda; Romzie Rosman FAMILY TAKAFUL DEMAND IN MALAYSIA: PROPOSED THEORETICAL FRAMEWORK AND HYPOTHESES DEVELOPMENTS 1-5
2 Alhana Binti Othman; Nor Ayuni Atiqah Binti Mohamed Ruslan; Izzati Farhan Binti Shamsuddin; Nur Amalina Binti Rosli; Siti Raihanah Binti Janjori A STUDY ON AUDIT OPINION AND EARNING MANAGEMENT BETWEEN PN17 COMPANIES AND HEALTHY COMPANIES 6-12
3 Pham Quang Tin; Tran Thi Nga; Pham Thi Kim Lanh LIQUIDITY ANALYSIS OF VIETNAMESE LISTED FIRMS USING TRADITIONAL RATIOS AND CASH FLOW RATIOS 13-23
4 Indah Masri; Salis Musta Ani; Hotman Fredy ANALYSIS OF THE INFLUENCE OF AGGRESSIVE TAX BEHAVIOR TO THE COST OF EQUITY IN THE FAMILY COMPANY 24-33
5 Zulfikar; Iwan Triyuwono; Unti Ludigdo; Akhmad Riduwan THE SOCIAL INTERPRETATION OF ACCOUNTING ENTITY IN THE PERSPECTIVE OF THE SEMAR’S PHILOSOPHY 34-43
6 Ruly Berliantiningrum; H. Sunaryanto, M.Ed.; H. Heri Pratikto, M.Si. THE EFFECT OF STRATEGIC MANAGEMENT AND STRATEGIC MANAGEMENT ACCOUNTING SYSTEM ON THE PERFORMANCE OF MANUFACTURING COMPANIES IN EAST JAVA (USING THE PERSPECTIVE OF INSTITUTIONAL THEORY) 44-51
7 Babatunde; Shakirat Adepeju IMPLEMENTING INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS IN NIGERIA: ISSUES AND CHALLENGES 52-61
8 Ramdany; Winwin Yadiati; Harry Suharman; Poppy Sofia K EFFECTIVENESS OF INTERNAL CONTROL, GOOD GOVERNANCE, AND ACCOUNTING INFORMATION QUALITY ON BUDGETARY DISCIPLINE 62-70
9 Norlita Binti Zainudin; Nurnaddia Binti Nordin THE DETERMINANTS OF FINANCIAL DEVELOPMENT IN FOUR SELECTED ASEAN COUNTRIES: A PANEL DATA ANALYSIS 71-80
10 Nuridayu bt Yunus; Rosiati bt Ramli; Norul Syuhada bt Abu Hassan TAX PENALTIES AND TAX COMPLIANCE OF SMALL MEDIUM ENTERPRISES (SMEs) IN MALAYSIA 81-91