11 articles in this issue
Michelle Sonda, Paulina Sutrisno
Abstract— This study aims to examine several factors that are thought to influence real earnings management. Board of directors size, CEO experience, CEO tenure, company age and profitability on real earnings management. This study grouped real earnings m... see more
Muhammad Destyawan, Amir Hidayatulloh
Abstract— The Purpose of this study is to analyze the demographic factors that influence tax knowledge. The Population in this study is individual taxpayers in Indonesia. The sampling technique in this study uses purposive sampling, with criteria (1) indi... see more
Kenny Ardillah, Yohanes Mardinata Rusli
Abstract — Companies are currently required to be more transparent and accountable in disclosing environmental information. One of them is the disclosure of carbon emissions which are part of the form of environmental disclosure carried out voluntarily by... see more
Stevanie Agustinus, Harsono Yoewono
Abstract— The capital market has an important role for the economy of a country because it is a means for companies to obtain funds from investors, and a means for the public to invest in financial instruments. Currently, bonds are still of interest to th... see more
Paskah Deby Chabelita Hutabarat, Amrie Firmansyah
Abstract— This study examines whether sustainability disclosure and tax avoidance affect the cost of debt. The research data was obtained from financial statements, annual reports and sustainability reports of property and real estate sub-sector companies... see more
Naqibati Rif'atul Khomsah, Anita Carolina, Rian Abrori
Abstract—This study aims to identify many factors that can influence fraud prevention in management of mangrove ecotourism in Madura. The population in this study was all management of mangrove ecotourism in Madura. This research uses quantitative methods... see more
Wiwi Idawati, Ayunda Novita Hanifah
Abstract— This study aims to examine the influence of board independence, audit committee, and managerial ownership on sustainability reporting based on united nations sustainable development goals (un_sdgs). This study uses data from Public Companies in ... see more
Bahtiar Effendi
Abstract - Firm value is one of the measurements used to gain investor and creditor confidence. A high company value will make investors believe in investing their capital or investing in a company, because a high company value indicates good company perf... see more
Salma Indrianti, Rindu Rika Gamayuni, Retno Yuni Nur Susilowati
Abstract— The application of financial technology (fintech) in the banking industry aims to enable banks to support innovation in the provision of digital services to encourage financial inclusion and public access to financial services. Banking fintech s... see more
Luh Komang Merawati, Ni Nyoman Komala Dewi, Ida Ayu Nyoman Yuliastuti
Abstract— The submission of audited financial statements of public companies listed on the Indonesia Stock Exchange must meet the requirements of the Financial Services Authority (Bapepam/OJK). The timeliness of submission of audited financial reports is ... see more
Stevani Wahyu Herawati, Ernie Riswandari
Abstract— The Purpose of this study to determine the effect of enterprise risk management and intellectual capital on the firm value. The value of the firm is reflected in the stock price but in fact the stock price always fluctuates up and down which is ... see more