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ISSN:    frecuency : 4   format : Electrónica


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Volume 8 Number 2 Year 2021

4 articles in this issue 

Iriyadi Iriyadi,Yovita Antonio

This paper aims to observe the impact of climate change disclosure (CCD) towards corporate financial performance (CFP) proxied by returns on assets (ROA), return on sales (ROS), and sales growth. Linear and non-linear approaches are employed for this rese... see more

Pags. 117 - 127  

Ni Wayan Rustiarini,I Made Sudiartana

This study aims to examine the relationship between political connection and tax avoidance and the role of ownership structure as a moderating variable. Corporate tax avoidance is calculated using effective tax rate (ETR). The research population is manuf... see more

Pags. 128 - 144  

Irsyadillah Irsyadillah,Ruaida Ruaida,Musfiana Musfiana

The paper is motivated by the realization of the absent of critical engagement research problematizing the mainstream accounting worldview within accounting textbooks in the context of Indonesia. By doing so, this study uses the Thompson’s (1990) Schema o... see more

Pags. 145 - 160  

Nyoman Yudha Astriayu Widyari,Dodik Ariyanto,Herkulanus Bambang Suprasto,I Dewa Gede Dharma Suputra

This study aims to investigate the impact of e-filing system performance on tax compliance applying DeLone and McLean IS Success Model. The study samples are 128 Indonesian micro, small, and medium entrepreneur (MSME) that selected using proportional rand... see more

Pags. 161 - 180