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
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
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
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
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
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
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
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
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
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
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
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
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
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