15 articles in this issue
Deden Tarmidi,Yuni Rosdiana,Helliana Helliana
This study is a continued study in earnings quality, with the aim of analyzing the effect of ownership structure consisting of concentrated ownership, institutional ownership and foreign ownership on earnings quality. Manufacturing companies listed on the... see more
Donny Maha Putra
Main Purpose - This study examines the effect of understanding tax regulations (UTR), tax digitalization (TDigi), and taxpayer awareness (TAWs) on taxpayer compliance (TC).Method - A questionnaire was used for testing with 399 samples of individual ... see more
Muhamad Arief Ramdhany,Arvian Triantoro,Raden Dian Hardiana,Hari Mulyadi
Main Purpose - The research objectives are to examine the relationship between organizational factors and academic fraud behaviors, to investigate the relationship between academic fraud behaviors and academic integrity, and to identify the most effective... see more
Andrey Hasiholan Pulungan,Audrey Azzahra,Kenny Fernando,Budi Kurniawan
Main Purpose - This study intends to evaluate the moderating effect of wrongdoer status (close friends or acquaintances) on the link between perceived wrongdoing seriousness and intention to report academic misconductMethod - This research used a 1x2 expe... see more
Imas Purnamasari,Harpa Sugiharti,Azizah Fauziyah
Abstrak Literasi keuangan merupakan kombinasi dari kesadaran, pengetahuan, keterampilan, sikap dan perilaku yang harus dimiliki oleh seseorang untuk membuat keputusan keuangan yang sehat dan akhirnya mencapai kesejahteraan keuangan. Hasil penelitian sebel... see more
Ira Novianty,Setiawan Setiawan,Rika Lisnawati
Main Purpose - The purpose of this study is to empirically assess the main factors that affect the bank margin of Islamic operations in Indonesia.Method - Hypothesis testing and data analysis used the Structural Equation Model - Partial Least Square (SEM-... see more
Mahmud Isma'il,Bambang Haryadi,Prasetyono Prasetyono
Main Purpose - The purpose of this study is to reveal fraudulent practices in the distribution of Direct Cash Assistance to Village Funds (BLT-DD) in 2022 for handling Covid-19Method - This study uses a phenomenological approach with data collection metho... see more
Yenny Rachmad,Nuraini A Nuraini A,Fifi Yusmita
Main Purpose - This study looks into whether transfer pricing, corporate social responsibility, and leverage are factors that motivate companies to undertake tax avoidance of non-financial companies on the Indonesia Stock Exchange (IDX).Method - The sampl... see more
Ilham Wahyudi,Erja Humairah Lydia
Tujuan Utama – Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital, yang diukur dengan value added capital employed (VACA), value added human capital (VAHU), dan structural capital value added (STVA) terhadap kinerja keuangan p... see more
Toni Heryana,Delina Herdian Septiani,Dita Rari Dwi Rinining Tyastuty
Main Purpose - The research objective is to explain the factors that determine the speed of capital structure adjustment based on market concentrations on profitability, company growth, liquidity, exchange rates and inflation.Method - The research method ... see more
Yenni Mangoting,Patricia Louisa,Vanessa Audrey Yonatan
Main Purpose - The research aims to understand human behavior that plays an important role in reducing CO2 emissions through the concept of WTP which is based on psychological factors, that cover self-esteem, mortality salience, and health consciousness a... see more
Aviani Widyastuti,Ahmad Waluya Jati,Wardatul Jannah
Abstract Main Purpose - This study aims to examine and analyze the relationship between Intellectual Capital and Voluntary Reporting on company performance moderated by good corporate governanceMethod - The approach in this study is a quant... see more
Vera Intanie Dewi,Aldrin Herwany,Maria Widyarini,Umi Widyastuti
Main Purpose - This study aims to determine the role of financial risk tolerance in mediating the impact of digital financial literacy, investment experience, and e-payment behavior on intention to invest. Method - This research is a type of explanatory r... see more
Sudradjat Sudradjat,Jouzar Farouq Ishak,Arie Apriadi Nugraha
The main purpose – This study aims to examine the influence of audit committee characteristics, reputation of public accounting firms, and the COVID-19 crisis on the Audit Report Lag (ARL) of the banking sector in Indonesia..Method - This study uses annua... see more
Ayu Sarah Sulistyawati,Dwi Ratmono
Financial conditions are insufficient to guarantee the firm value to grow and develop in a sustainable method. If the corporation also considers the social and environmental aspects of life, its sustainability will be ensured. This research aims to analyz... see more