8 articles in this issue
Jihan Fitriana
The purpose of this study was to analyze the effect of independence, self-efficacy, and obedience pressure on audit judgement with task complexity as a moderating variable. This study uses primary data with a sample of auditors at the Main Auditorate of S... see more
Feriyana Maulida Feriyana, Nuramalia Hasanah, Tuty Sariwulan
Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas, financial distress dan firm size terhadap agresivitas pajak yang dimoderasi oleh firm size. Penelitian ini menggunakan data sekunder yaitu laporan tahunan perusahaan Badan Usaha Milik Negara... see more
achyat budianto, Rofiqoh Ferawati, Youdhi Prayogo3
This study aims to determine the effect of ROA, equity, and inflation on income with Musyarakah financing as an intervening variable at Bank Mega Syariah during the pandemic. The sample in this study comes from the financial reports of Bank Mega Syariah f... see more
Emma Lilianti emma, Nisa’Ulul Mafra, Andri Eko Putra
This study purpose to determine the effect of leverage, corporate governance, audit committee and company size on the integrity of financial statements. All mining companies on the Indonesia Stock Exchange totaling 63 issuers are a population with a sampl... see more
Yumy Shiwa, Ria Karina
The basis for the findings of this study is of course based on an objective of analyzing the factors that influence family ownership, institutional ownership, and blockholder ownership on earnings management. These factors can affect earnings management. ... see more
Ilham Maulana
Companies worldwide are now looking at long-term and sustainable development in environmental, social, and governance issues in addition to short-term earnings. This paradigm change occurred in Indonesia as well. Companies listed on the Indonesian stock e... see more
Maulana Malik Ibrahim, Evony Silvino Violita Silvino Violita
Penelitian ini bertujuan untuk merancang sistem pengendalian manajemen (SPM) pada start-up dengan menggunakan kerangka Four Levers of Control (4LOC) Simons. SPM penting dalam pertumbuhan start-up karena menyediakan infrastruktur manajemen dan membantu pen... see more
Naomi Ulayya Adzroo, Diah Hari Suryaningrum
The purpose of this study is to test, prove, and analyze the effect of leverage, liquidity, profitability, sales growth, good corporate governance, and corporate social responsibility as independent variables that affect financial distress. This study use... see more