Volume 11 • Issue 4 • 2017

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Editorial: AABFJ Volume 11, Issue 4, 2017

Elvia Shauki, Harun Harun and Habib Khan

2017-12-06 Volume 11 • Issue 4 • 2017 • 1-5

E-Government, Audit Opinion, and Performance of Local Government Administration in Indonesia

Bambang Sutopo, Trisninik Ratih Wulandari, Arum Kusumaningdyah Adiati and Dany Adi Saputra

2017-12-06 Volume 11 • Issue 4 • 2017 • 6-22

An Analysis of XBRL Adoption Towards Systemic Risk of Financial Institutions Listed in NYSE

Andreas Suwardi and Valentina Tohang

2017-12-06 Volume 11 • Issue 4 • 2017 • 23-37

The Effect of Corporate Tax Avoidance on the Level of Corporate Cash Holdings: Evidence from Indonesian Public Listed Companies

Muhammad Irham Kurniawan and Siti Nuryanah

2017-12-06 Volume 11 • Issue 4 • 2017 • 38-52

The Impact of Political Connections and the Effectiveness of Board of Commissioner and Audit Committees on Audit Fees

Intan Ariningrum and Vera Diyanty

2017-12-06 Volume 11 • Issue 4 • 2017 • 53-70

The Influence of Pseudo Auditor Rotation on Audit Quality: New Evidence

Rahmat Febrianto, Fitria Dini, Dela Audina, Yuskar Yuskar and Verni Juita

2017-12-06 Volume 11 • Issue 4 • 2017 • 71-85

Book-Tax Conformity Level on the Relationship between Tax Reporting Aggressiveness and Financial Reporting Aggressiveness

Nurul Aisyah Rachmawati and Dwi Martani

2017-12-06 Volume 11 • Issue 4 • 2017 • 86-101

Pressure, Dysfunctional Behavior, Fraud Detection and Role of Information Technology in the Audit Process

Muhammad Umar, Shinta Megawati Sitorus, Rika Lusiana Surya, Elvia R. Shauki and Vera Diyanti

2017-12-06 Volume 11 • Issue 4 • 2017 • 102-115

Environmental Uncertainty as a Contingent Factor of Business Strategy Decisions: Introducing an Alternative Measure of Uncertainty

Dianwicaksih Arieftiara, Sidharta Utama and Ratna Wardhani

2017-12-06 Volume 11 • Issue 4 • 2017 • 116-130