The Contrarian : Finance, Accounting, and Business Research

Articles

• Implementation of ISAK No. 35 on the presentation of financial statements of non-profit-oriented entities (Study at GMIM Bukit Hermon Malalayang)

  Debora Helen Rompas, David Paul Elia Saerang, Robert Lambey

  67-73

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• Determinants of disclosure in local government financial reports throughout regency/city in North Sulawesi Province

  Aulia Margaretha Ginting, Herman Karamoy, Jenny Morasa

  74-85

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• The influence of job stress, job satisfaction, and organizational commitment on turnover intention of accounting and finance employees at PT. Multi Nabati Sulawesi

  Yudi Fajriansyah, Lintje Kalangi, Robert Lambey

  86-95

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• The influence of audit opinion, characteristics of regional head, and levels of corruption on performance of local government in Indonesia

  Junita Angelina, David Paul Elia Saerang, Jessy D. L. Warongan

  96-112

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• The impact of audit findings and follow-up actions on audit recommendations on audit opinions of financial statements with APIP capabilities as a moderating variable (A study on provincial/regencies/cities governments in Suluttenggo Region)

  Dwinta Indriani, Jantje J. Tinangon, Novi S. Budiarso

  113-124

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• Analysis on the role of government internal supervisory apparatus and use of information systems on the achievement of follow-up implementations on audit recommendations by the Audit Board of the Republic of Indonesia on the Government of Manado.

  Linda Anggraeni Prasetyawati, Hendrik Manossoh, Heince R.N. Wokas

  125-135

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• The influence of accounting information systems, internal control systems and human resource competencies on the quality of financial reports with regional government leadership style as a moderation variable (Case study of regency/city regional government in North Sulawesi Province)

  Agittashela Anggraini, Lintje Kalangi, Jessy D. L. Warongan

  136-153

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• The influence of audit findings and opinions on expenditure performance with the size of regional government as a moderating variable in the Regency/City Governments in North Sulawesi Province for the Fiscal Year 2017-2021

  Sri Kurnia Ramadhani, David P. E. Saerang, Heince R. N. Wokas

  154-166

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• Analysis of the utilization of inspectorate audit report provincial and regency/city inspectorates by BPK representative of North Sulawesi Province

  Ag. Dwi Haryanto , Jantje J. Tinangon, Stanley Kho Walandouw

  167-179

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• Comparative analysis of models (Altman, Grover, Zmijewski, Springate) in predicting company bankruptcy potential in the non-cyclical consumer sector

  Luke David Kembi, Jenny Morasa, Heince R. N, Wokas

  180-191

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• The influence of auditor ethics, auditor independence and auditor experience with audit fees as moderating variables on auditors in public accounting firms in the Sumatera, Kalimantan, Bali and Eastern of Indonesia Regions

  Cecilia Angelina Runtuwene, Herman Karamoy, Heince R.N. Wokas

  192-203

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• Investor reaction on value added tax incentives during COVID-19

  Happy Tatemba, Jenny Morasa, Novi Swandari Budiarso

  204-212

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• Analysis of the application of behavioral accounting aspects in the management of village fund allocation in Pineleng Satu Village of Pineleng District in Minahasa Regency

  Lenfiane Kristefa Meruntu, Jullie J. Sondakh, Hendrik Manossoh

  213-225

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• Analysis of factors affecting on local government’s financial losses in North Sulawesi

  Tutur Ompusunggu, Herman Karamoy, Hendrik Gamaliel

  226-240

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