8 articles in this issue
Widhy Setyowati,Untung Rahardja,Qurotul Aini,Nuke Puji Lestari Santoso,Wahyu Yustika Prihastiwi
Indonesia memasuki revolusi 4.0 yang membawa banyak sekali perubahan di segala bidang termasuk bidang teknologi. Teknologi keterbaharuan terbesar bersifat terdesentralisasi dengan ciri transparan, nyaman, permanen serta tidak bisa diganti yang biasa diken... see more
Anak Agung Putu Gede Bagus Arie Putu Gede Bagus Arie Susandya,Ni Nyoman Ayu Suryandari
This study examines the role of the audit committee on audit report lag. The sample in this study was taken from all companies listed on the Indonesia Stock Exchange. The sample selection method using the purposive sampling method. By using... see more
Emma Saur Nauli Sipayung,Dhea Erka Zahara,Ice Nasyrah Noor
This study aims to examine the determinant factors of dysfunctional audit behaviour. This analysis used job stress and technical competence of auditors as an independent variable, dysfunctional audit behavior as dependent variable, and personality traits ... see more
Ainun Naim,I Made Dwi Hita Darmawan,Nurafifah Wulandari
Our research focuses on herding behavior and broker summary analysis in the Covid-19 time frame in Indonesia. Herding behavior in the retail exchange community or the general public is considered detrimental due to the irrationality of analysis and promot... see more
Deliza Henny I,Sondang Dame Rebecka,Harti Budi Yanti
This study aims to determine the effect of human resource competence, the effects of human resources competency, the implementation of the institution accounting system and the internal control system on the quality of financial statements in the Director... see more
Dewi Prastiwi
This study aims to present the profile of tax compliance studies in Indonesia between 2014 and 2019. The method used refers to the systematic review described by Tranfield et al., (2003) from 34 national journals sourced from the Sprott accreditation jour... see more
Abidah Dwi Rahmi Satiti,Mohammad Syafik,Wahyu Widarjo
Aggressive tax management actions lead to a low tax ratio in Indonesia. The purpose of this study was to determine the effect of political connections on tax aggressiveness and to determine the moderation of management gender diversity on the effect of po... see more
Murtanto Murtanto,Bonita Bonita
Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh beban pajak, mekanisme bonus, dan tunneling incentive terhadap keputusan transfer pricing pada perusahaan dan pengaruh profitabilitas sebagai variabel pemoderasi terhadap pengaruh te... see more