8 articles in this issue
Nova Trinita Sihombing,Fitri Ahmad Kurniawan
This paper aims to examine factors that can predict an individual intention to take whistleblowing action. This study examines the effect of ethical climate-egoism, ethical climate-benevolence, ethical climate-principle, rewards, and legal protection of w... see more
Moh. Ubaidillah
This study aims to determine the effect of firm size and profitability on firm value with accounting conservatism as a moderating variable. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 as man... see more
Sintong Josua Parlindungan Simamora,Dian Purnama Sari
This study aims to examine the effect of independent directors, female directors, thin capitalization on tax avoidance. This research design is quantitative with hypothesis. The object of this research is non-financial sector companies listed on the Indon... see more
Mohamad Djasuli
The purpose of the study is to explore and explain the perspective of internal control in the Islamic worldview. This research uses a descriptive qualitative method with Al-Quran and Al-Hadith and related references as research sources. Although the inter... see more
Cicilia Cicilia,Lindrawati Lindrawati