Jurnal ASET (Akuntansi Riset)  

Dewi Indriasih,Wiwit Apit Sulistyowati

Abstract. Ethical decision making is an action expected to be performed by an auditor despite facing conditions involving an ethical dilemma. This study aims to examine the ethical decision of auditors through ethical orientation as well as the moral inte... see more

lilis puspitawati

Abstract: This study to find out the magnitude of the organizational environmental factors on the quality of Financial Application in insurance companies. This research is motivated by the problem of the low quality of Financial Applications in sever... see more

Jouzar Farouq Ishak

The purposes of this study is to examine the effect of regional government financial performance namely financial independence, fiscal decentralization, and financial efficiency on capital expenditure. The method used is multiple regression in provincial ... see more

yunita christy,Se Tin Se Tin

This study was conducted to examine how auditor rotation and auditor reputation influence audit quality moderated by audit specialization. The population of this study is using a Consumer Goods Inventory manufacturing company listed on the Indonesia Stock... see more

Iqbal Lhutfi,Raden Dian Hardiana,Rika Mardiani

This study was conducted to detect academic fraud in students using the fraud pentagon approach. The research method used in this research is the descriptive and verification method. The subjects in this research are Accounting Education students consisti... see more

Luluk Muhimatul Ifada,Sri Sulistyowati,Maya Indriastuti

This research aims to determine the effect of capital structure variables on stock price through dividend policy. Stock price is important because it can be used to assess the condition of a company and it becomes a reference for investors to invest in th... see more

Muljanto Siladjaja

Empirically, high earnings quality positively influences market price movement. This is because it serves as a brief management guideline for implementing accounting standards and tax regulations for continuous meaningful improvement. This research tests ... see more

Ifa Hanifia Senjiati,Winwin Yadiati

waqf is the subject of discussion in the global issue. waqf is one of the instruments for economic recovery during a pandemic. The development of waqf is not accompanied good waqf management. The encountered problems are nadzir has insufficient knowledge ... see more

Lukas Purwoto

Working capital behavior has attracted the attention of researchers in relation to company development and the financial environment. This study aims to investigate the determinants and speed of target adjustment of working capital requirements and to exa... see more

Indra Firmansyah Bagjana,Andry Arifian Rachman

The objective of this research is to determine the influence of Human Resource Competence and Government Internal Control System on the Quality of SKPD Financial Reports in the Cimahi City Local Government.  The research was conducted on all SKPD, wi... see more

Yesi Mutia Basri,Hariadi Yasni,Al Azhar-A,Rheny Afriana Hanif,Rezi Abdurrahman

This study aims to analyze the effect of human capital and social capital on the performance of Village-owned Enterprises which is mediated by innovation capability. The population in this study is Village-owned Enterprises located in Kampar Regency. Resp... see more

Yenni Mangoting,Chaterine Aprilia Pangestu,Febby Melliani Tjan,Jennifer Grace Evangelina

This study tests whether attitude, social influences, and rationalization act as the factors that influence the intention to commit tax fraud. Furthermore, this study also evaluates the influence of intention towards tax fraud behaviour and tests the mode... see more

Dewi Cahyani Pangestuti

The existence of banks is very important for a country because it plays a role in encouraging the economy of a country where banks provide lines of financing, savings, and lending so that, in the end, people's standard of living can increase. To be able t... see more

Adam Martin Immanuel

Abstract. This study aims to obtain empirical evidence on the effect of corporate social responsibility (CSR), financial distress, and corporate growth on earnings response coefficient. This study uses data from manufacturing sector companies listed on th... see more

Anissa Hakim Purwantini,Friztina Anisa

The current adoption of fintech payment technology by MSMEs is motivated by the trend of using digital money. This study presents an investigation the factors that influence the intention to use fintech payments (e-money, e-wallet and Electronic Data Capt... see more