9 articles in this issue
Ferry Irawan,Imla Amelia Ulinnuha
This study aims to examine the effect of corporate multinationality, occurance of transactions with tax-haven-countries, and intangible assets on transfer pricing aggressiveness in Indonesian companies. Applying purposive sampling method, this study analy... see more
Saratu Yakubu Haruna,Hussaini Bala,Muhammad Sani Bello
The study examined the moderating effect of institutional ownership on relationship between audit tenure, audit independence, board independence and audit quality of listed deposit money banks (LDMBs) in Nigeria. The study population comprises 14 LDMBs on... see more
Sri Pujiningsih,Helianti Utami
This study aims to explore the information disclosure level of universities in Indonesia and its relationship with university ranking. Data were collected from universities’ reportspublished in their website from 2018 to 2020 (53 Observations). Using... see more
Riandi Satria Sukarno,Amrie Firmansyah,Pramuji Handra Jadi,Eta Fasita,Wahyudi Febrian,Deddy Sismanyudi
This research investigates the influence of financial reporting quality, tax avoidance, and debt maturity on investment efficiency in Indonesia. This study also examines the role of corporate social responsibility disclosure as a moderating variable. Samp... see more
Kiki Satria Hutama Putra,Ersa Tri Wahyuni,Tettet Fitrijanti
This study aims to investigate the influence of financial distress, company size, and company age on corporate social responsibility disclosure before and during the COVID-19 pandemic. We consider that the existence of this unprecedented situation is usef... see more
Jopinus Saragih
This study examines the influence of local government capital expenditures, internal supervision, and wealth on human development in Indonesian local governments. Using secondary data from the authorized government institutions from 2017 to 2019, a set of... see more
Zulfatun Ruscitasari,Febriani Wahyusari Nurcahyanti,Dimas Wibisono
The aim of this study is to examine the impact of financial literary on financial planning and control in Indonesian Micro, Small and Medium Enterprises (MSMEs). The mediating effect of proactive employees was also investigated. Data were collected from s... see more
Muhfiatun Muhfiatun,Prasojo Prasojo,Dwi Marlina Wijayanti,Tettet Fitrijanti
This paper examines the relationship between corporate social responsibility, sharia governance, and earning management in the Islamic bank industry sector. This study uses secondary data, which is analyzed using a regression panel with a fixed-effect mod... see more