8 articles in this issue
Baniady Gennody Pronosokodewo, Rahandhika Ivan Adyaksana
Shareholders want audited financial reports to be published immediately to make precise and accurate economic decisions. Companies were late in publishing audited financial reports can indicate bad news in the company's financial statements. The delay in ... see more
Muhammad Taufik, Tommy William
This study investigates the moderation of BOC`'s size and education level the relationship between corporate social responsibility (CSR) and performance which is proxied on Tobins Q, ROA, and ROE. The investigation was observed using the resource dependen... see more
Mardianto Mardianto, Khellystina Khellystina
This study aims to analyze the effect of ownership composition on earnings management in companies listed on the Indonesia Stock Exchange. This study method is quantitative research that emphasizes testing of variables through data in the form of numbers ... see more
Kholifah Fil Ardhi
The focus of this research is to summarize the reviews conducted by accounting application users to explore what aspects they like about the accounting application. This research uses review sentences with a total of 4923 review sentences on Google and Ap... see more
Eka Rosalina, Rida Rahim, Tafdil Husni, Fany Alfarisi
Budgeting cannot be separated from personality and by itself arises from the human individual—people who will make and run the budget. With the budget, financial management will be better. This research was conducted to find out the influence of mental bu... see more
Cindy Lystia Tartono, Athalia Ariati Hidayat, Luciana Haryono
This study aims to analyze tax planning (tax planning is estimated using effective tax rate) motivations that push management (agent) to manage earnings and the ability of temporary difference accounts (measured by deferred tax assets, liabilities and exp... see more
Arif Darmawan, Shella Angelina
The purpose of this research to determine the effect of tax planning that is measured using Cash ETR and Book Tax Difference (BTD) on company value. In addition to that, the purpose of doing tax planning is also to streamline corporate tax expenditures fo... see more
Supriyanto Supriyanto
Analyzing the effect of the board characteristics on asymmetric cost behavior is the aim of this study. Asymmetric cost behavior is dependent variable, while board characteristics are an independent variable in which there are changes in sales, decrease d... see more