15 articles in this issue
Agustin Dwi Haryanti,Firda Ayu Amalia,Eny Suprapti
This study aims to empirically prove the influence of the Specific Anti Avoidance Rule (SAAR), namely transfer pricing, thin capitalization, controlled foreign corporations (CFCs), the use of tax heaven countries, and treaty shopping on tax avoidance. SAA... see more
Ahmad Juanda,Fathiya Rachmasari
This research aims to determine the effect of company size, profitability and liquidity on corporate internet reporting timeliness which is focused on manufacture companies that listed on Indonesia Stock Exchange (IDX). Population of this study uses manuf... see more
Arintyas Kristi Artati,Suzy Noviyanti
Fraud risk assessment is an important part of the audit process and one of the toughest challenges faced by auditors. In considering fraud risk assessment, fraud models and risk preferences can influence auditor’s decisions. This study uses a 2x2 between-... see more
Binar Arum Nurmawati,Aulia Fuad Rahman,Zaki Zaki Baridwan
The purpose of this study is to provide empirical evidence of the effect of non profit sharing finance, profit sharing finance and credit risk on financial performance with the integration of intellectual capital as a moderating variable. The population i... see more
Gatot Soepriyanto,Arfian Zudana,Priti Siwa Linggam
This study aims to investigate the involvement of Indonesian firms in tax haven jurisdiction and their corporate tax avoidance activities. Employing Indonesian companies listed in the Indonesia Stock Exchange and the ICIJ Offshore Leaks Database from 2005... see more
Idah Zuhroh
The study aims to analyze how banking stock prices response to GDP, inflation and exchange rate in the Indonesia Stock Exchange (IDX) and Hong Kong Stock Exchange (HKEX). For this purpose a panel data of of seven listed bank’s company in each country... see more
Ika Puspita Kristianti,Deranika Ratna Kristiana
The purpose of this study is to analyze the different level of moral reasoning ability in the accounting profession, measure individual ethical behavior using an experimental approach of hypothetical situations, and empirically test the influence of locus... see more
Ike Arisanti
This study aims to detect herding behavior in the Southeast Asian capital market after the announcement of the fed fund rate in 2018. The population used in this study are all companies listed on the Indonesia, Malaysia, Thailand, Vietnam, Philippines sto... see more
Jonathan Wiyarta Setiawan,Intiyas Utami,David Adechandra Ashedica Pesudo
Recenty, whistleblowing has become an important subject for organizations because it enables individuals to disclose any regulation’s irregularities and frauds in their organization and report those irregularities and frauds to their superior. Whistleblow... see more
Muhammad Haris,Muhammad Iqbal,Puji Hadiyati
ABSTRACTThe purpose of this study is to analyze the synergy between sharia bank and fintech to effort and develop micro, small and medium enterprises (MSMEs) in Indonesia. Data and information were obtained through interview to expert respondents in their... see more
Musyafa Al Farizi,Ardian Widiarto,Alvianita Gunawan Putri,Septian Yudha Kusuma,Mella Katrina Sari
This research aims to evaluate the success of the Online Tax Vehicle Administration System (SAKPOLE) with the model approach DeLone and McLean. The analysis method used to test the relationship between variables is the analysis path and analysis tool Amos... see more
Nur Endah,Tarjo Tarjo,Siti Musyarofah
To realize good corporate governance, the principles of transparency, accountability, responsibility, independence, and fairness must be implemented to the fullest. The purpose of this study is to determine how the implementation of Good Corporate Governa... see more
Siti Nur Azizah,Septiana Mukaromah
The result was aimed to prove it empirically the effect of financing murabahah, profit sharing financing, intellectual capital, and Non Performing Financing (NPF) on financial performance. The sample in this study was registered sharia banking at the Fina... see more
Surya Handika Putratama,Syaiful Ali
Industri layanan kesehatan secara luas menggunakan produk-produk Sistem Informasi Manajemen Rumah Sakit (SIMRS) tidak berbayar/open source sebagai alternatif dari produk-produk SIMRS komersial. Tujuan dari penelitian ini adalah untuk mengidentifikasi fakt... see more
Yessy Aryanti Lestari
One of management credibility aspect showed by extent voluntary information disclosed. Management who more credible do more voluntary disclosure. Management use voluntary disclosure as tools to inform good signal happening to all stakeholders, inclu... see more