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ISSN: 2086-2563    frecuency : 4   format : Electrónica

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Volume 15 Number 2 Year 2023

14 articles in this issue 

Faza Nisasilmi Nasuha

This study aimed to determine the effect of system quality, information quality, and tax literacy on the e-Filing system's user satisfaction among employees at the Universitas Pendidikan Indonesia (Indonesian University of Education-UPI). This study emplo... see more

Pags. 187 - 194  

Ratna Mappanyuki,S Sumiyati,N Nengsih,Syamsu Alam

This study aims to empirically illustrate the influence of PSAK adoption IFRS, with its interaction with dysfunctional audit Beha-vior, on audit quality, utilizing the internal control system as the moderation variable. The data collection comes from Indo... see more

Pags. 195 - 208  

Putri Nurmala,Akhmad Sigit Adiwibowo

This research examines the effect of stakeholder pressure on integrated reporting and the role of corporate governance as a moderating variable on the effect of stakeholder pressure on integrated reporting. Integrated reporting has been a re-search focus ... see more

Pags. 209 - 220  

Emillia Nurdin,F Fitriaman,Warniyatih Nur Aqurat

This study examines the effect of capital structure and profitability on the firm value in Mining Companies that have been listed on the Indonesia Stock Exchange (IDX). The sample selection technique was carried out using the purposive sampling method so ... see more

Pags. 221 - 228  

D Deliana,Abdul Rahman,Rizki Syahputra,L Listiorini,Karyn SImbolon

The objective of this study is to provide empirical evidence of how auditor accountability, competence, and integrity impact the quality of audits. The research used quantitative methods through questionnaires distributed directly to respondents and colle... see more

Pags. 229 - 240  

Ratieh Widhiastuti,Abdul Rohman,Puji Harto

This study aimed to see how financial distress, conflicts of interest, and litigation risk affected accounting conservatism when an audit committee was present as a moderating variable. The population was manufacturing companies indexed at the Indonesia S... see more

Pags. 241 - 254  

Chika Aprillia,Budi Supriatono Purnomo

This research is conducted to analyze how executive compensation affects tax avoidance with the presence of multiple large shareholders (MLS) as moderation. This research uses descriptive and verificative methods with a quantitative approach and is conduc... see more

Pags. 255 - 266  

Otniel Safkaur

This research aims to determine the policies and practices of Accountability, Transparency, Management and Accountability of Non-Profit Financial Institutions of the Evangelical Christian Church in Klasis Jayapura. Combined accountability and transparency... see more

Pags. 267 - 278  

J Jasman,A Aminatunnaza

This research aims to test differences in the quality of banking financial reporting information before and after the implementation of IFRS 9 which was adopted as PSAK 71 in Indonesia. Data was acquired from the annual and quarterly financial reports of ... see more

Pags. 279 - 294  

Maria Goreti Kentris Indarti,Jacobus Widiatmoko

This study aims to investigate the effect of political connections and executive character on tax avoidance, as well as examine the role of audit quality variables in this relationship. This research uses moderated regression to analyze 343 data from manu... see more

Pags. 295 - 306  

Rossy Azella Rahmawati,Indri Kartika

This study examines the effect of CLC in the mature phase, size of the board of commissioners, size of the board of directors, and gender diversity on CSR disclosure with company size, profitability, slack, MTB, RnD, and company age as control variables. ... see more

Pags. 307 - 324  

H Hanifah

The research investigates liquidity conditions and operational cash flow adequacy in retail companies listed on the IDX from 2016 to 2022, aiming to detect the risk of financial distress. Employing a descriptive and verification method, secondary data fro... see more

Pags. 325 - 334  

Leni Yulianti,N Nugraha

This study aims to determine the relationship between company value and corporate social responsibility and company size. Method This research uses a quantitative methodology. Multiple regression analysis was used in the descriptive-verificative approach ... see more

Pags. 335 - 346  

Ria Karina,M Mardianto,Sri Wahyuni

This study aims to determine the influence of a female board of directors on earnings management. The mediating role of profitability was also studied to determine the influence of profitability in improving the relationship between the female board of di... see more

Pags. 347 - 358