10 articles in this issue
Novi Pujiati, Dian Indriana Hapsari
This study aims to determine the effect of capital structure, liquidity, and profitability on the value of mining companies listed on the Indonesia Stock Exchange for the period 2019–2021, with company size as the control variable. The research was conduc... see more
Amir Hidayatulloh
The purpose of this study is to analyze the factors that influence taxpayer compliance and the role of the religiosity variable on taxpayer compliance, both as an independent variable and a moderating variable. The respondent of this research is an entrep... see more
Abdul Hafiz Tanjung, Dewi Nurhasanah
This study aims to determine the application of government accounting standards, internal control systems and the quality of local government financial reports in the Cimahi City government, as well as to test the variables of government accounting standa... see more
Nenden Susilawati
This study aims to examine the effect of auditor integrity and time pressure on the quality of tax audits. The research wasconducted in the Regional Office of the DJP-West Java I located in the area of ??West Java I. The research population involved all f... see more
Icih Icih
The flagship program of the Regent and Deputy Regent of Subang Districs in 2018-2023 is known as the 9 JAWARA Program (Jaya, Istimewa dan Sejahtera). One of the JAWARA programs is JAWARA NAGARA. One of JAWARA NAGARA's performance indicators is the acquisi... see more
Trisandi Eka Putri, Leli Rahmawati Setiawan
The purpose of this study was to determine the effect of audit committee, audit quality, firm size on the integrity of financial statements in real estate investment trust listed on the Malaysia stock exchange. The are have 4 independent variables in this... see more
Indah Umiyati, Trisandi Eka Putri, Mala Septiana Putri
Tax is one of the main sources of state revenue imposed on the people based on the applicable law. In practice, problems related to tax collection in Indonesia often occur, one of which is the practice of tax avoidance by companies by exploiting loopholes... see more
Cyndi Khinanti Theis, Zainuddin Zainuddin, Yustiana Djaelani
The purpose of this study is to determine and analyze the effect of deferred tax expense, tax planning and deferred tax assets on earnings management. The objects of this research are mining companies listed on the Indonesia Stock Exchange (IDX) for the 2... see more
Sri Mulyati, Nur Khalimatusadiah
This research aims to test the application of Green Accounting and Sustainability Reports to Profitability. The population in this study consists of plantation sector companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange in 2021... see more
Bambang Sugiharto, Muhammad Syeh Dinar, Trisandi Eka Putri
This study aims to analyze how the effect of CEO narcissism, company size, board size, and board of commissioners size on firm value in the covid-19 pandemic with capital structure as a control variable and financial performance as an intervening variable... see more