8 articles in this issue
Debby Audrey Wiedjaja, Rizky Eriandani
Purpose: This study aims to analyze the effect of audit tenure and auditor workload on Audit Report Lag (ARL) and provide empirical evidence of whether the selection of industry-specialized auditors and audit partners with specific workloads can weaken th... see more
Ratna Candra Sari, Annisa Ratna Sari, Mimin Nur Aisyah, Azizah Hasna' Arifin
Purpose: This study is intended to: First, examine the effectiveness of ethics education to instill core ethical values in students; Second, test the differences between students’ ethical perceptions in religious and public universities; Third, examine th... see more
Luluk Muhimatul Ifada, Maya Indriastuti
Purpose: This study examines the relationship between government ownership, international operations, and board independence as an independent variable on environmental disclosure in public companies in Asia Pacific emerging markets.Method: This study use... see more
Alif Koharudin, Indira Januarti
Research purposes: This paper examines factors affecting fraudulent financial reporting based on Crowe’s fraud pentagon theory. Pentagon theory elements include pressure (financial stability, financial target, external pressure), opportunity (the independ... see more
Nasya Saniyah Darma, Niki Lukviarman, Erna Setiany
Purpose: This study aims to tests the effect of corporate governance on cash holdings empirically. This study proxies corporate governance into four proxies: family ownership, institutional ownership, size of the board of commissioners, and proportion of ... see more
Trisni Suryarini, Ain Hajawiyah, Siti Munawaroh
Purpose: The purpose of this study is to determine whether tax aggressiveness is influenced by CSR, capital intensity, inventory intensity, and intangible assets.Method: The sample was selected using a purposive samplings technique with the result of 61-u... see more
Suyanto Suyanto, Hani Alfiani, Sari Apriliyana, Ayu Rida Siciliya
Purpose: This research aims to confirm the influence of financial pressure and deferred tax expense on tax aggressiveness and the moderation capability of audit committee.Method: The sample comprises manufacturing companies listed in the Indonesian Stock ... see more
Agus Wahyudin, Kiswanto Kiswanto, Ailin Nuhaaya
Purpose: The objectives of this study are to analyze the effect of liquidity, credit risk, and operating efficiency on bank profitability as proxied by Return on Assets and analyze the role of Net Interest Margin (NIM) and Capital Adequacy Ratio (CAR) as ... see more