VOL 18, NO 1 (2014)rnhttp://journal.uii.ac.id/index.php/JAAI/issue/view/475rn1 Effects of audit quality, culture value, and firm’ size on earnings reporting quality Rusmin 1-15rn2 Pengaruh intellectual capital dan corporate governance terhadap business performance: pendekatan persamaan struktural Desnoni Nandaria, Hadri Kusuma 16-33rn3 Rethinking the digital divide: mediation role of computer self-efficacy Arief Rahman 34-41rn4 Model kepatuhan perpajakan sukarela: peran denda, keadilan prosedural, dan kepercayaan terhadap otoritas pajak Dwi Ratmono 42-64rn5 The impact of enterprise resource planning and audit committee on accounting information quality Krismiaji, Y Anni Aryani 65-74rn6 The impact of client importance on earnings management and going-concern opinion: empirical evidence from Indonesia Amelia Susanto, Antonius Herusetya 75-88rn