20 articles in this issue
Sukaena Harfianah, Faisal Faisal
Efficient and effective asset management is considered very important in improving the quality of financial reports and state financial management. This research aims to determine the influence of human resources, information technology and governance on ... see more
Ni Kadek Melina Pebriyanti, Gayatri Gayatri
This research aims to analyze differences in stock performance of issuers in the transportation subsector before and during the Covid-19 pandemic. The sample was determined using a nonprobability sampling method with a purposive sampling technique on tran... see more
Hasinah Hasinah, Rismawati Rismawati, Zikra Supri
This research aims to assess students' knowledge, attitudes, and perceptions regarding green accounting in the context of the green economy. Previous studies have predominantly focused on green accounting within corporations, while student perspectives ar... see more
Kadek Egiana Sandy, Putu Agus Ardiana
This research aims to determine the factors that influence the disclosure of carbon emissions by energy companies in Indonesia. This research examines 34 sustainability reports published by energy companies listed on the Indonesia Stock Exchange in 2018 a... see more
Deddy Kurniawansyah, Dian Mahendrawati
Positive accounting theory is the basis for describing the reasons managers take opportunistic actions regarding the accounting policies used. Managers' opportunistic behavior towards profit regulation causes the quality of financial reports to decline. T... see more
Wawan Cahyo Nugroho
This research aims to test and analyze the influence of political connections, gender diversity, and innovation on corporate tax obligations. This research used 315 samples from 45 manufacturing companies listed on the Indonesia Stock Exchange in 2015-202... see more
Ni Nengah Loriyani, Ni Putu Sri Harta Mimba
Company value is an important factor that companies must pay attention to because it reflects the prosperity received by shareholders. The aim of this research is to obtain empirical evidence of the influence of CSR, leverage, and foreign ownership on com... see more
Meily Juliani, Melisa Kurniani, Rudi Candra
The research aims to determine the relationship between ownership structure, profitability ratios and investment opportunities on dividend policy. The research sample includes companies listed on the Indonesian Stock Exchange and meeting the criteria. Tes... see more
Ni Kadek Sintya Dewi, Ni Putu Ayu Darmayanti, Anak Agung Gede Suarjaya
The capital market reaction to an announcement or event containing information is an important thing for investors to pay attention to. Important information for investors to know for future decision making. This research aims to determine the capital mar... see more
Ananda Puteri Zafira, Ancella A. Hermawan
This study aims to analyze the role of audit committee and risk monitoring committee (RMC) on firm risk management measured by hedging. Firms with both committees will have better governance in monitoring risk. The population of this study is companies li... see more
Tio Waskito Erdi, Ratna Puji Astuti
This research investigates the influence of tax literacy and tax awareness among students in Yogyakarta on motor vehicle tax compliance. Fintech plays an important role in increasing tax compliance. Therefore, in this research we will place Fintech as a m... see more
Indah Berliana, Made Gede Wirakusuma
Information related to the financial statements of a financial institution is closely related to the detailed amount of credit disbursed, including the value of bad credit as seen from the NPL value. This research aims to obtain empirical evidence of the ... see more
Efrida Siregar, Khomsiyah Khomsiyah
The research aims to determine the effect of profitability, foreign ownership and leverage on tax management, with the moderating effect of special relationship transactions. A total of 75 companies in the raw and primary consumer goods sector on the Indo... see more
Ni Putu Kiki Kusuma Dewi, I Dewa Nyoman Badera
The relative value of a company is an important aspect that shareholders need to pay attention to because it can reflect the financial performance of a company. The research aims to examine the influence of corporate social responsibility disclosure and p... see more
I Komang Adi Sastrawan, I Gde Ary Wirajaya
Corporate Social Responsibility Disclosure is an information reporting carried out as a form of corporate social responsibility. The research aims to obtain empirical evidence of the influence of Profitability, Company Size, Leverage and Eco-control on CS... see more
Putu Eka Rahmayanti, Ni Ketut Lely Aryani Merkusiwati
The research aims to determine the influence of tax fairness, the tax system, tax discrimination, technology and tax information on taxpayers on tax evasion. This research was conducted at the East Denpasar Pratama Tax Service Office. The population in th... see more
Ni Made Fridariani, I Made Dana
Financial performance has an important role in a company. Financial performance is an indicator to find out whether the company will continue to run well or not in the future. The research aims to analyze differences in the financial performance of food a... see more
I Gusti Ayu Nadya Utami Dewi Wibawa, Herkulanus Bambang Suprasto
Pressure, opportunity and rationalization are three conditions that always occur in an act of fraud which is often called the fraud triangle, a theory developed by Cressey. This study aims to reveal aspects that support fraud using the fraud triangle mode... see more
Setianingtyas Honggowati, Djoko Suhardjanto, Agung Nur Probohudono, Andi Asri Hapsari
Information asymmetry, agency problems and disclosure are important aspects of modern capital markets. This research aims to measure the extent of Strategic Management Accounting (AMS) disclosure and examine the influence of the independent board on the l... see more
Sigit Kurnianto, Nola Gama Mareta
The research was conducted with the aim of examining the influence of the presence of a Chief Financial Officer with a professional accountant license on the quality of financial reports. Quantitative data was used in this research with a sample of 137 ma... see more