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ISSN:    frecuency : 4   format : Electrónica

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Volume 4 Number 1 Year 2022

8 articles in this issue 

Hadi Sutomo

This study aims to determine the return on assets and company size that affect tax avoidance. Secondary data was collected from companies listed in the chemical industry sub-sector listed on the Indonesia Stock Exchange for 2014 – 2017. Sampling in this s... see more

Pags. 1 - 8  

Lailynica Sefira, Ahmad Budiman

This research aims to determine and analyze the effect of financial ratios on stock prices by measuring the financial ratios of Current Ratio, Total Asset Turnover and Debt to Equity Ratio. This research takes the object of chemical sector companies liste... see more

Pags. 9 - 20  

Mia Laksmiwati, Agoestina Mappadang, M. Ridwan Maulana

The purpose of this study is to analyze the effect of financial performance (Return On Assets, Current Ratio, Debt to Asset Ratio, Total Asset Turnover) and Good Corporate Governance as measured by Institutional Ownership, Managerial Ownership, Independen... see more

Pags. 21 - 32  

Mega Lestari, Dewi Cahyani Pangestuti, Ardhiani Fadila

The purpose of this study was to determine the effect of financial literacy, income, and risk perception on investment decisions through financial behavior as an intervening variable in the workforce aged 20 - 30 years in the Medan Satria village area. Th... see more

Pags. 33 - 46  

Swarmilah Hariani, Roy Budiharjo, Donant Alananto Iskandar

This study aims to find out the Implications of Emotional Quotient, Healthy Lifestyle and Integrity on Audit Quality at BPK RI Jakarta. The population in this study are auditors who work at the Supreme Audit Agency of the Republic of Indonesia. The sampli... see more

Pags. 45 - 54  

Amelia Oktrivina, Widyaningsih Azizah

This study aims to determine the effect of solvency, profitability, firm size and public accounting firm size (KAP) on audit delay. By conducting an empirical study on the Main Board Energy Sector Company Industry Listed on the Indonesia Stock Exchange (I... see more

Pags. 55 - 68  

Indah Masri, Yetty Murni, Amelia Oktrivina, Elsa Maura Adhianti

This study aims to see the role of red flags as a moderating variable of professional skepticism, work experience, and workload on the auditor's ability to detect fraud on a survey conducted in several public accounting firms in Jakarta. This study uses p... see more

Pags. 69 - 82  

Yuana Rizky Octaviani Mandagie, Indah Masri, Widyawati Widyawati, Fitri Angger Pangestu, Adinda Atmiard Sukma

This study aims to examine the role of security concerns in the convenience of online banking transactions, which consist of the convenience of access, the convenience of transactions, and convenience of benefits, as well as seeing the impact on banking p... see more

Pags. 83 - 94