7 articles in this issue
Amrizal
This study was conducted to analyze the factors that affect audit report lag and its impact on trading volume activity. This research is divided into 2 models, the first is used to find out how leverage, company size, and KAP size affect audit repor... see more
Yudhi Prasetiyo
This study aims to determine the effect of profitability, firm size, and solvency on tax avoidance with audit quality as a moderating. Profitability used in this study is return on assets, solvency used in this study is debt to equity ratio. The method us... see more
Devani Nindia Putri, Vega Wafaretta
Micro handicraft businesses in Bondowoso Regency have also felt the impact of the Covid-19 pandemic, so they have to manage production costs. Therefore, the purpose of this study is to determine the impact of management accounting practices (budgeting, co... see more
Aprina Nugrahesthy Sulistya Hapsari, Samuel Putra Yofinda , Gracella Theotama
Society 5.0 necessitate every company to be able to optimize information technology resources that continue to grow in order to have competitiveness, especially the pandemic. This also needs to be supported by optimal IS / IT governance owned by the compa... see more
Alvina Damayanti, Maretha Ika Prajawati
The purpose of this study is to understand the effect of earning power, managerial ownership on earnings management, with investment decisions as a moderator. Telecommunications companies listed on the Indonesia Stock Exchange between 2018 and 2021 are th... see more
MIKI, Suharto, Novita Wulandari
The aim of this study is to see financial performance of PT. Sampoerna Agro by using Refined Economy Value Added ( REVA) method. This study is conducted in PT. Sampoerna Agro from 2016 to 2020, this is descriptive study by using data from Bursa Efek Indon... see more
Viona Angelina, Budi Chandra
This study aims to examine the effect of fraud diamond on financial statement fraud and the role of innovation strategy in moderating the effect of fraud diamond on financial statement fraud. The research was conducted on companies listed on the Indonesia... see more