20 articles in this issue
Putu Purnama Dewi, Wardani Wardani
This study was conducted to determine the effect of implementing Green Accounting and Corporate Social Responsibility (CSR) Disclosure on the Profitability of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2018-2020. The research popula... see more
Dewa Made Ananta Satria Wibawa, Anak Agung Ngurah Bagus Dwirandra
This study aims to examine organizational commitment and prosocial behavior as a moderator of the influence of apparatus competence on the accountability of village fund management in Tabanan Regency. The data source is primary data collected through ques... see more
Vennia Kamila, Nurmatias Nurmatias
The purpose of this research is to analyze the effect of profitability, structure and interest rate on firm value. The research population is property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. ... see more
Ni Komang Indira Trisnayanti, Dodik Ariyanto
Measuring the success of information systems can be done using the Delone & McLean information system success model, but to measure technology acceptance can be done using the Technology Acceptance Model (TAM). The purpose of this study is to analyze ... see more
Ni Putu Ayu Liony Krishna Devi, Naniek Noviari
Transfer pricing is the determination of prices in transactions between parties that have a special relationship. Transfer pricing carried out by the company in order to minimize the tax burden paid by the company by utilizing transactions with related pa... see more
Dwi Ratnasari, Dianita Meirini
The purpose of the study was to examine the effect of local revenue, balancing funds, capital expenditures and SILPA on the financial performance of local governments as proxied through financial ratios in the form of efficiency ratios. A quantitative app... see more
Arief Rahman, Ernawati Ernawati
The purpose of this study was to examine the effect of firm size, leverage, tax planning, tunneling incentives, intangible assets, and multinationality on the decision to transfer pricing. The research was conducted on mining sector companies listed on th... see more
Indra Permana, Eka Ardhani Sisdyani
Good tax service services must be provided to all taxpayers to increase taxpayer compliance. Tax sanctions are the actions of taxpayers to always obey in paying their obligations. The purpose of this study was to analyze the effect of taxpayer taxes, tax ... see more
Cut Mandha Malinda, Ayub Wijayati Sapta Pradana
This study aims to examine the effect of leverage on tax avoidance with profitability as a mediating variable. The research was conducted on manufacturing sector companies that have been listed on the Indonesia Stock Exchange for the period 2016 – 2020. T... see more
Melinia Istiqfarosita, Fadlil Abdani
Taxes are Indonesia's primary source of revenue and play a major role in promoting economic progress. The Covid-19 epidemic is thought to be capable of motivating tax avoidance. Political connections and thin capitalization tend to be associated with tax ... see more
Komang Tri Utariyani, Ida Bagus Putra Astika
The purpose of the study was to obtain empirical evidence regarding the effect of love of money, machiavellian nature, and ethical sensitivity on auditors' ethical perceptions with the Tri Kaya Parisudha philosophy as a moderating variable. This research ... see more
Ani Rodhiyah, Sri Dwi Estiningrum
The research was conducted with the aim of knowing the compliance factors of individual taxpayers in Boyolangu District, Tulungagung Regency. The variables in this research include Tax Amnesty, firmness of tax sanctions and knowledge of taxation. Where kn... see more
Ni Putu Ayu Bawantari, Made Gede Wirakusuma, Ni Putu Sri Harta Mimba, I Gde Ary Wirajaya
This study aims to examine the effect of Locus of Control and ethical behavior based on Tat Twam Asi, Tri Kaya Parusudha and Karmaphala on Audit Quality, as well as to examine the role of Audit Judgment in mediating the effect of Locus of Control, ethical... see more
Ni Putu Lia Sumertiasih, Gerianta Wirawan Yasa
The purpose of the study was to examine the effect of profit growth, profitability, and firm size on earnings quality. The population studied in the study were all manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2019 period ... see more
Marchall Tondi Saulus Putra, I Gusti Ayu Made Asri Dwija Putri
This study aims to obtain empirical evidence regarding the effect of Corporate Social Responsibility (CSR) disclosure on firm value with Good Corporate Governance (GCG) as the moderating variable. The scope of research is companies that are included or ha... see more
Deddy Suhendra Martua Siburian, Siti Aisyah Hidayati, Endar Pituringsih
This study aims to analyze the effect of the effectiveness of the implementation of supply chain management and operational cost efficiency on the company's performance with competitive advantage as a moderating variable. The research population is the de... see more
Ni Nyoman Kosi Syanuri, Maria Mediatrix Ratna Sari
The purpose of the study was to determine the effect of role conflict, role ambiguity and role overload on turnover intentions of auditors with Hindu leadership and compensation as moderating variables. The study was conducted at 14 Public Accounting Firm... see more
Fety Widianti Aptasari, Lilik Handajani, Ali Fikri
This research based on government regulation that makes the government have the right of immunity in taking more funds at a BLU which is then distributed to other BLUs, so cash reserves need to be made. This study aims to analyze the nominal cash that mus... see more
Ni Kadek Darmiti, Ni Made Dwi Ratnadi
Accountant Profession Education (PPAk) plays an important role to improve the professionalism of accountants in the future, although there are still relatively few accounting graduates in Indonesia who are interested in following PPAk. This study aims to ... see more
Dina Amalya Putri, Dwi Putra Buana Sakti, Ayudia Sokarina
This study aims to critically analyze the accountability of village fund management in X Village based on Karl Marx's Conflict Theory. The method used is qualitative research with a single-case case study approach. Data analysis was carried out using Karl... see more