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Volume 14 Number 2 Year 2021

11 articles in this issue 

Sonya Whisty Yogyandaru,Ima Mayasari

The policy of the imposition of 0% (zero percent) of the Land and Building Tax in DKI Jakarta based on Governor Regulation Number 126 Year 2017 has been implemented for a period of 4 (four) years. In practice the implementation found many advantages and d... see more

 

Putu Diah Kumalasari

Kebijakan dividen merupakan hal yang penting dalam suatu perusahaan karena menyangkut kepentingan berbagai pihak, baik perusahaaan maupun kepentingan pemegang saham. Pihak manajemen harus membuat keputusan terkait keuntungan yang diperoleh perusahaan, dim... see more

ROA |  DER |  DPR
 

Yesika Yanuarisa

This study aims to analyze the effect of bid-ask spread, market value, variance return, and earnings per share on stock holding period. The population in this study is the company’s share listed on the Indonesia Sharia Stock Index for the 2015-2018 period... see more

 

Esti Utami Pratiwi

This study examines the influence of corporate governance on financial performance. The management of the company should be supervised and controlled to ensure that management is carried out in full compliance with applicable rules and regulations. The ex... see more

 

Angela Dirman

Penelitian ini bertujuan untuk menguji pengaruh free cash flow, good corporate governance, profitabilitas, likuiditas, dan solvabilitas terhadap kebijakan dividen menggunakan analisis regresi berganda. Objek penelitian ini adalah perusahaan-perusahaan non... see more

 

Debbie Yoshida

Penelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh perencanaan pajak, beban pajak tangguhan dan kompensasi bonus  terhadap manajemen laba. Penelitian ini menggunakan sampel pada perusahaan industri barang konsumsi yang terdaftar... see more

 

Charles Omane-Adjekum

This research aimed to find out accounting students’ perceptions of the integration of Information Technology (IT) in accounting at University of Cape Coast. The study adopted the descriptive survey design. The research included a total sample size of 248... see more

 

Warno Warno

Abstract: The study aims to examine empirically the effect of the application of IFRS, size KAP,company size, profitability, solvability, complexity company to audit delay on manufacturing companies in Indeks Saham Syariah Indonesia (ISSI). The population... see more

 

Maryati Maryati

Generally, the tax accountability of private universities is still low. This study aims to deeply understand the practice of private university tax accountability. Using a qualitative approach with an interpretive paradigm as a foundation, this research w... see more

 

RAHMAN - PURA

Program Dana Desa telah banyak memberikan dampak positif terhadap pembangunan di desa, namun dalam pengelolaannya masih menyisakan berbagai macam permasalahan yang terkait dengan fraud dana desa. Terdapat beberapa faktor yang mendorong seseorang melakukan... see more

 

indah suryani

This study aims to examine the effect of debt default, audit tenure and audit quality towards going concern opinion. The samples used in this study are companies in the infrastructure, transportation and utility sectors listed on the Indonesia Stock Excha... see more