9 articles in this issue
Rita Juliana
This article was retracted due to the following reasons:Article: Debt Maturity Structure and Firm Life Cycle: Empirical Evidence from ASEAN Countries.Volume 23 Number 2Author: Rita JulianaThe publisher has retracted this article with the reason of duplica... see more
Etty Indriani
Tax avoidance is a paradox between the government and corporation policies. Tax avoidance practice is a company operational activity that is a concern in corporate governance. Good corporate governance will be able to mitigate tax avoidance. The research ... see more
Nur Pujiastuti,Isna Putri Rahmawati
This research aims to obtain empirical evidence regarding the effect of human capital disclosure on firm performance. The population used in this study is manufacturing companies registered on the Indonesia Stock Exchange (IDX) from 2020 to 2021. The purp... see more
Kartika Rohana,Erina Sudaryati
Kasus fraud yang semakin meningkat dari tahun ke tahun membawa peringkat corruption perceptions index (CPI) Indonesia menurun dari posisi 85 ditahun 2019 menjadi 110 ditahun 2022. Kenaikan kasus dan arah audit yang mulai fokus pada pencegahan fraud membua... see more
Arif Santoso,Doddy Setiawan
This study aims to visualize research trends regarding water accounting, impression management, and the cost of capital with various variables in the network. The research method uses a bibliometric study with VOSviewer analysis. Publication of article da... see more
Alif Indra Ramadhan,Dwi Martani
Penelitian ini bertujuan mengevaluasi dampak penerapan PSAP 17 Properti Investasi atas BMN berupa aset kelolaan dan kendala dalam penyelenggaraan akuntansi sesuai dengan ketentuan yang berlaku. Metode yang digunakan adalah metode kualitatif melalui pendek... see more
Neysa Wirantika Astuti,Bandi Bandi
Merujuk pada laporan Tax Justice Network bahwa Indonesia mengalami kerugian hingga 68,7 trilliun atas kasus penghindaran pajak yang mayoritas berasal dari perusahaan Indonesia. Perusahaan mengalihkan laba ke negara tax heaven dengan tujuan untuk tidak mel... see more
Supeni Anggraeni Mapuasari,Gading Anindita Rusliadi,Vita Elisa Fitriana
Whistleblowing is one of the key oversight mechanisms in response to many corporate financial scandals. This mechanism aids in the upkeep of qualified audit methods and judgment in the public accounting firm. Workplace relationships and incentive programs... see more
Payamta payamta,Putri Karimah,Y. Anni Aryani
Recognizing the negative implication of companies’s tax aggressiveness for government income, this study delves into the role of ownership structure on tax aggressiveness. Focusing on the tourism industry in the Indonesia Stock Exchange, we hand-collect d... see more