13 articles in this issue
Izzuddin Alghifari,Rizal Edy Halim
This study aims to understand the effect of expectancy for character growth (learning, novelty, escapism, enjoyment, social value, audio-visual value, and value for money) on online games towards online gamer loyalty. This quantitative research uses a pur... see more
Eddy Suranta,Pratana Midiastuty,Hairani Ramayanti Hasibuan
This study aims to provide empirical evidence of the influence of foreign ownership and foreign board of commissioners on tax avoidance. The dependent variable is tax avoidance, measured using an effective tax rate proxy (ETR), and the independent variabl... see more
Ananda Putra Nindhita Aulia Haqq,Gideon Setyo Budiwitjaksono
A financial statement is a result of financial reporting that describes the results of an entity’s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they wan... see more
Gayo Alfani Allam,Vera Diyanty
This research aims to analyze the determinants of carbon emission disclosure. These determinant factors consist of family ownership, financial slack, social reputation, and industry regulation. The study used 537 observations from 179 samples of public co... see more
Sukesi Sukesi,Isroim Yunaidah
The impact of valuable services for taxpayers will increase the aware-ness and compliance of taxpayers. This study aims to explore whether there is a direct or indirect effect on the effectiveness of tax socialization, superior service products, and the q... see more
Sparta Sparta,Nadya Trinova
The bank's credit impairment losses play a vital role in maintaining the stability and health of banks, as well as fulfilling the banks' function in channelling public funds. This study aims to determine the effect of income smoothing and the behavior of ... see more
Budiman Sutrisno,Wendy Wendy
This study examines the effect of an eco-efficiency and quality management system on firm performance moderated by earnings per share (EPS) and leverage. The results of panel data regression found that the eco-efficiency and quality management systems did... see more
Yeney Widya Prihatiningtias,Sofyan Wijaya Julianto
This study aims to examine the effect of the Strategic Performance Measurement System (SPMS) on the employees’ performance through distributive justice, procedural justice, and Organizational Citizen Behavior (OCB) as the mediating variables. The responde... see more
Dedik Nur Triyanto
This study aims to analyze the implementation of fraud pentagon theory, covering pressure, opportunity, rationalization, competence, and arrogance variables on financial statement fraud using the Beneish M-score method for socially responsible companies l... see more
Rapita Handayani,Rossanto Dwi Handoyo
Based on the Business Characteristics Survey 2019 conducted by Statistics Indonesia, enterprises developed innovation are only 11.65%. Although innovation provides the benefit of a significant increase in revenue, there are 63.44% of companies that do not... see more
Marko S Hermawan,Pamela Abigail,Yanthi Hutagaol Martowidodjo,Valentina Tohang
This study was motivated by one of President Joko Widodo’s projects, which is to build better infrastructure in Indonesia. Tax amnesty is used as a way of receiving undeclared assets expecting that Indonesia revenues will increase. This study focuses on t... see more
Rahmat Setiawan,Erry Wisudawan Pradana
The purpose of this study is to examine the effect of institutional ownership on dividend initiation with newly appointed CEO holding a role as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange. This research used a l... see more
Shuibin Gu,Regina Naa Amua Dodoo
Annual report readability is necessary to prevent the imbalanced flow of information and enhance stakeholders’ view of the firm. For that reason, it is crucial to examine the factors than can affect it. This study attempts to find the impact of firm perfo... see more