20 articles in this issue
Kusuma Indawati Halim
Profit measurement requires a high level of quality because it is considered as a guide for assessing investment and making decisions. This study aims to analyze the effect of the audit committee, accounting conservatism, leverage, and earnings growth on ... see more
Comera Arihatsu, Dodik Ariyanto, I Putu Sudana, Eka Ardhani Sisdyani
This study aims to examine the factors that influence the utilization of the Examination Desktop application (Derik) by combining the technology acceptance model (TAM) and social cognitive theory. The research sample was 320 tax examiners spread across al... see more
Melyawati Melyawati, Estralita Trisnawati
The value of the company is reflected by the company's stock price which is influenced by many factors. This study examines the effect of tax avoidance and real earnings management on firm value, and examines the role of concentrated ownership as a modera... see more
Ni Putu Wanda Anggeliana Putri, I Gusti Ayu Made Asri Dwija Putri, I Ketut Budiartha, Gayatri Gayatri
This study aims to obtain empirical evidence of the effect of taxes and bonus mechanisms on transfer pricing in Indonesia with Good Corporate Governance as a moderating variable. The research population is non-financial companies listed on the Indonesia S... see more
Amanda Nata Radiyanti, Susi Susilawati, Samukri Samukri, Maria Suryaningsih
The practice of income smoothing can arise due to dysfunctional behavior between various parties with an interest in the company's financial statements. The study was conducted to find out empirical evidence of the factors that influence income smoothing ... see more
Ida Ayu Made Purba Dwiyanthi, I Wayan Ramantha
The budget that is not absorbed effectively causes a budget gap in the Perumda Water Drinking Tirta Sewakadarma. The aim of the study is to obtain empirical evidence regarding the effect of budget emphasis, individual capacity and information asymmetry on... see more
Dito Aditia Darma Nasution, Galih Supraja, Annisa Fajariah Damanik
The research aims to discuss the extent to which the implementation of performance-based pay warrants, especially in terms of salaries (salaries and allowances) in the public sector in Indonesia and the consequences that will arise. The methodology used i... see more
Ida Ayu Nadia Asawista Rajeswari, Ni Ketut Rasmini
This study aims to determine the effect of internal control, information asymmetry, integrity, and organizational culture on accounting fraud at PT. Regional Development Bank Bali Klungkung Branch Office. The research sample was 52 respondents using purpo... see more
Nadya Cahyaningrum, Juniati Gunawan, Idrianita Anis
This study aims to examine the effect of financial distress and internal control on earnings management, as well as to examine the role of managerial ownership in moderating financial distress and internal control. This study uses secondary data in the fo... see more
Novia Ayu Pradinaningsih, Novi Lailiyul Wafiroh
This research is aims to determinate the effect of financial literacy and financial attitudes on homemakers financial management with self-efficacy as moderating variabel. The approach method in this reseach is the quantitative approach using the WarpPLS ... see more
Zaenal Arifin, I Ketut Jati
This study aims to compare the financial performance of MSMEs for Taxable Entrepreneurs and MSMEs for Non-Taxable Entrepreneurs for the 2017-2019 period by using several financial ratios. The design of this research is comparative descriptive. Sampling us... see more
Heryanto Candra, Yanuar Ramadhan
The research is based on the phenomenon which states that there are 35 problematic companies that receive going concern audits on the Indonesia Stock Exchange. This study aims to examine and analyze the effect of firm growth, firm size, and leverage on go... see more
Hanna Ewita Napitupulu, Made Yenni Latrini
The auditor's responsibility in identifying the ability to maintain his client's business in the long term is an issue that is rarely revealed because fraudulent practices are still being found in the field. The purpose of this research is to empirically ... see more
Wawan Cahyo Nugroho
This study aims to examine the effect of transfer pricing and capital intensity on tax avoidance with audit quality as a moderating variable. This study uses a sample of 588 companies listed on the IDX in 2015-2020. Technical data analysts use Moderated R... see more
I Gusti Agung Candrika Mahadewi, Anak Agung Ngurah Bagus Dwirandra
The resulting financial reports are important to determine the performance of companies and government agencies, so it is necessary to carry out an audit. This study aims to obtain empirical evidence of the effect of professional skepticism, work experien... see more
Deranika Ratna Kristiana, Atika Jauharia Hatta
This study examines the effect of fraud on insurance companies, both conventional and sharia insurance, from 2017 to 2021. This study aims to describe the existence of fraud committed through systems or humans, whether intentional or unintentional, even i... see more
Agnes Maya Angelina, Priyo Hari Adi
This study aims to determine the effect of educational background and quality of village head training on understanding village financial reports in Semarang Regency. The sampling technique used is 100 simple random sampling. This research is a quantitati... see more
Anindya Ratna Kartika Hady, Anis Chariri
The purpose of the study was to examine the relationship between political affiliation and the potential for misleading financial statements, as well as the function of corporate social responsibility disclosure in reducing its effect on public companies ... see more
Putu Sri Arta Jaya Kusuma
The stock market usually reacts to an event both economic and non-economic events such as the COVID-19 pandemic. The aim of the study is to test whether there is a market reaction to key events during the COVID-19 pandemic. The research was conducted on L... see more
Neva Novianti, Herawati Herawati, Tyara Dwi Putri, Zaitul Zaitul
The COVID-19 pandemic has hit almost all countries in the world, including Indonesia. For this reason, Indonesia has implemented PSBB measures to overcome the spread of the virus. This study intends to explore the impact of Covid-19 on stock returns in th... see more